The Economic Effect Study of Government Disciplinary Announcement on Auditor Reputation
The paper is an empirical study made on reputation punishment mechanism in audit market against the background of the disciplinary announcement released by the Ministry of Finance of PRC in 2005. The findings show that the disciplinary announcement does not lead to evident economic losses for the sanctioned auditors,which indicates that reputation punishment mechanism has not been well established. And the possible reason may be that the influence of this disciplinary action has been weakened or the enterprise reform has not been deepened enough. In view of this,the paper gives the suggestion of strengthening the sustainable impact of disciplinary information and promoting enterprise reform.
Economic Effect Government Disciplinary Announcement Auditor Reputation
ZHANG Cunyan ZHOU Shaoyan TIAN Yahui
School of Business, Agriculture University of Hebei Province, P.R. China, 071000
国际会议
The Sixth International Symposium on Corporate Governance(第六届公司治理国际研讨会)
大连
英文
810-815
2011-08-20（万方平台首次上网日期，不代表论文的发表时间）