Share This Article:

The Research Review of Accounting Firm Transformation

Abstract Full-Text HTML Download Download as PDF (Size:62KB) PP. 138-141
DOI: 10.4236/ib.2013.53B029    3,959 Downloads   5,314 Views   Citations
Author(s)    Leave a comment


While China’s accounting firms are focusing on purely for the limited liability partnership, the study on the form of accounting firm organization becomes more and more warmly. We specifically analyzed the research achievement of accounting firm organization form in Britain and China, and put forward of the prospect and direction for the study on accountant firm transformation theory in our country.

Conflicts of Interest

The authors declare no conflicts of interest.

Cite this paper

Z. Wang, "The Research Review of Accounting Firm Transformation," iBusiness, Vol. 5 No. 3B, 2013, pp. 138-141. doi: 10.4236/ib.2013.53B029.


[1] S. M. Chen, S. Y. J. Sun and D. H. Wu, “Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis,” The Accounting Review, Vol. 85, No. 1 2010, pp. 127-158. doi:10.2308/accr.2010.85.1.127
[2] C. W. Liu and T. C. Wang, “Auditor Liability and Business Investment,” Contemporary Accounting Research, Vol. 4, 2006, pp. 1051-1071. doi:10.1506/E023-337T-180P-18U4
[3] A. Ferguson and D. Stokes, “Brand Name Audit Pricing, Industry Specialization, and Leadership Premiums Post-Big 8 and Big 6 Mergers,” Contemporary Accounting Research, Vol. 19, No. 1, 2002, pp. 77-110.
[4] R. Ewert, E. Feess and M. Nell, “Auditor Liability Rules under Imperfect Information, and Costly Litigation: The Welfare-increasing Effect of Liability Insurance,” The European Accounting Review, 2000, Vol. 9, No. 3, pp. 371-385. doi:10.1080/09638180020017122
[5] Schwartz. Auditors’Liability, “Vague Due Care, and Auditing Standards,” Review of Quantitative, Finance and Accounting, 1998(11), pp. 183-207.
[6] V. G. Narayanan, “An Analysis of Auditor Liability Rules,” Journal of Accounting Research, 1994, pp. 39-59. doi:10.2307/2491438
[7] N. Dopuch and R. King, “Negligence Versus Strict Liability Regimes in Auditing: An Experimental Investigation, The Accounting Review,1992, Vol. 1, pp. 97-120.

comments powered by Disqus

Copyright © 2019 by authors and Scientific Research Publishing Inc.

Creative Commons License

This work and the related PDF file are licensed under a Creative Commons Attribution 4.0 International License.