The Effect of the Fair Value Measurement on Audit Quality:Evidences from Chinese Listed Firms

摘要：

We examine the impact of the fair value measurement on audit quality. Our evidence suggests that the fair value measurement generally has a negative effect on audit quality. Our complementary test suggests that this adverse effect depends on the application scale of the fair value measurement: large-scale application of the fair value measurement may reduce the CPAs audit quality,while a modest application may improve the audit quality. Our results show that the fair value measurement should be moderately used in the current stage.

关键词： Fair value Application scale Audit quality

作者: LAI Mingmin XU Lili

作者单位: School of Management, Zhejiang University, PR.China, 310058

会议类型: 国际会议

会议名称: The Sixth International Symposium on Corporate Governance(第六届公司治理国际研讨会)

会议地点: 大连

会议语种:英文

页码: 315-320

在线出版日期: 2011-08-20（万方平台首次上网日期，不代表论文的发表时间）