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- W2392244742 abstract "At present, accounting firms of our country widely have the problem of the low practice quality. The organization form of limited liability and provision of signing report and admission to retired CPAs lack in restriction mechanism to accounting firms' practice quality, which is the internal causes of the low practice quality of accounting firms. The fierce competition of buying accounting market, the shortage of powerful external supervision and weak power of executing the law are the external causes of the low practice quality of accounting firms. In order to solving these problems, it is necessary to change the organization form of limited liability, strengthen external supervision and the power of executing the law,execute drop-out mechanism and supplement other effective measures." @default.
- W2392244742 created "2016-06-24" @default.
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- W2392244742 date "2002-01-01" @default.
- W2392244742 modified "2023-09-28" @default.
- W2392244742 title "Discussion on Causes of and Countermeasures for the Low Practice Quality of China's Accounting Firms" @default.
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