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- W2356002355 abstract "Auditing is a bonding device of the managers that they will not behave opportunistically.Using the data of China's listed companies of A share during the period of 2004-2008,this paper examines the relationship between auditing quality,investment opportunities and level of discretionary accruals based on the controlling self-selection bias.It is found that shareholders have an incentive selection of high quality audit in order to supervise managers in the company of high investment opportunities.In addition,the greater the investment opportunities of companies is,the higher discretionary accruals can be,That is,the CPA is facing a higher risk in the company of high investment opportunities.In order to reduce audit risk and litigation risk,the CPAs also have an incentive to improve their quality audit,thus preventing the discretionary accruals of the audited company." @default.
- W2356002355 created "2016-06-24" @default.
- W2356002355 creator A5034727881 @default.
- W2356002355 date "2011-01-01" @default.
- W2356002355 modified "2023-09-25" @default.
- W2356002355 title "A Research on Investment Opportunities,Audit Risk and Auditing Quality" @default.
- W2356002355 hasPublicationYear "2011" @default.
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