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ji yu li xin mo shi de hui ji shi wu suo gui mo yu shen ji zhi liang shi zheng guan xi yan jiu
Author(s): 
Pages: 60-63
Year: Issue:  12
Journal: Enterprise Economy

Keyword:  firm sizeaudit qualityBDO model;
Abstract: For the past few years, domestic firms merger constantly, and the ways of merger also emerge endlessly. The firms represented by RSM, Shine Wing neutralization transaction combine other firms in a way of consolidation, while the firms represented by BDO firm with its unique" BDO model" expand their market shares. Because the firms expand very quickly,some investors are concerned that firm practice quality will be affected. Based on 885 companies from 2009 to 2012 by BDO accounting firm, through the empirical study, we find that the size of the firm and audit quality have a positive correlation.
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