I use discretionary accruals as proxies for audit quality and industry specialization is measured in terms of both audit firm market share in an industry and auditor market share in an industry.
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- 與任期及其交互作用對于查核品質(zhì)之影響，其中以裁決性應計數作為查核品質(zhì)之代理變數，并同時(shí)采用會(huì )計師事務(wù)所及合夥會(huì )計師在特定產(chǎn)業(yè)之市場(chǎng)佔有&%2363841;
