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An Empirical Study on Contagion Effect of Auditing Quality of Accounting Firms: Analyzed from the Perspective of the Whole Accounting Firm

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An Empirical Study on Contagion Effect of Auditing Quality of Accounting Firms: Analyzed from the Perspective of the Whole Accounting Firm

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论文目录

  • Introduction
  • 1 Literature Review
    1. 1.1 Summary of Research on Audit Quality Contagion Effect
    2. 1.2 Summary of the Research on the Measurement of Low Audit Quality (Audit Errors)
    3. 1.3 Summary of the Research on the Relationship between Firm Reputation and Audit Quality
  • 2 Theoretical Analysis and Research Hypothesis
  • 3 Empirical Research Design
    1. 3.1 Sample Selection and Data Source
    2. 3.2 Variable Design
      1. 3.2.1 Measurement of Audit Quality
      2. 3.2.2 Selection of Low Audit Quality (Audit Errors) Samples
      3. 3.2.3 Measurement of the Reputation of Accounting Firms
      4. 3.2.4 Selection of Control Variables
    3. 3.3 Model Establishment
  • 4 Analysis of Empirical Results
    1. 4.1 Descriptive Statistical Analysis
    2. 4.2 Correlation Analysis
    3. 4.3 Analysis of Regression Results
    4. 4.4 Robustness Test
  • 5 Research Conclusions, Policy Recommendations and Shortcomings

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