審計(jì)質(zhì)量、審計(jì)代理問題與財(cái)務(wù)信息質(zhì)量的關(guān)系【外文翻譯】

1、1本科畢業(yè)論文（設(shè)計(jì)）外文翻譯外文題目Auditqualitytherelationshipbetweenauditee’sagencyproblemsfinancialinfmationquality外文出處DepartmentofAccountingFinanceUniversityofVaasa外文作者JohannaMiettinen原文：原文：Auditqualitytherelationshipbetweenauditee’s

2、agencyproblemsfinancialinfmationqualityAbstractThisstudyexaminestheroleofauditqualityontherelationshipbetweenauditee’sagencyproblemsfinancialinfmationquality.Itcontributestotheexistingliteraturebyconsideringagencytheyaud

3、itresearchconcernedwithauditquality.Thefollowinghypothesesaretestedbasedontheunderlyingliterature:1)Auditee’sagencyproblemsarepositivelyassociatedwithauditquality2)Auditqualityispositivelyassociatedwithfinancialinfmation

4、quality3)Auditqualitymediatestherelationshipbetweenauditee’sagencyproblemsfinancialinfmationquality.Toprovideinsightontheabovehypothesesapathanalysisisemployedfasampleof932SDeFond1992ParkashNikkinenLennox2005).Ontheother

5、hauditresearchhasconcentratedonthesupplysideofauditqualityinvestigatedhowauditqualityisreflectedinfinancialinfmationquality(e.g.FrankelJohnsonGeigerLarcker&Ridson2004).Nopreviousresearchhoweverhasattemptedtoadaptbothagen

6、cyauditresearchtoinvestigateauditquality.Thustheobjectiveofthisresearchistocombinethedemsupplysideperspectivesofauditquality.Mespecificallythisstudyproducesanintegratedmodelofthedeterminantsoffinancialinfmationqualitywhi

7、chincludesvariablesconcerningagencyproblemsauditquality.Themodeldepictsrelationshipsbetweenmeasuresofauditee’sagencyproblemsauditqualityfinancialinfmationquality.1.1.ResearchproblemThepurposeofthisstudyistoexaminetherole

8、auditqualityplaysontherelationshipbetweenagencyproblemsfinancialinfmationquality.Althoughpreviousstudieshaveuncoveredimptantindicatsoffinancialinfmationqualitythepathsbetweentheseindicatshavenotbeenexpled.Accdinglythisre

9、searchproposestestsamodelthatestablishespathsbetweenauditee’sagencyproblemsauditqualityaswellasauditqualityfinancialinfmationquality.Intheproposedmodelauditqualityisexpectedtohaveamediatingroleontherelationshipbetweenaud

10、itee’sagencyproblemsfinancialinfmationquality.Themediatingrolemaintainsthatauditqualityiscausedbyagencyproblemsacauseoffinancialinfmationquality.Themodelissummarizedinfigure1.Thetheeticalconceptsofthemodelareillustrateda