The Impact of Informal Audit Team Stability on Comparability of Accounting Information—An Analysis Based on the Current Situation of Certified Public Accounting Firms
Using data from A-share listed companies from 2017 to 2021 as a sample,analyze the impact of the stability of informal audit teams on the comparability of accounting information.The results indicate that as the stability of informal audit teams improves,the information of their audit units has a higher comparability.In addition,under different property rights systems,the stability of informal audit teams has different promoting effects on the comparability of accounting information.Compared with the"Big Four"accounting firms,the stability of informal audit teams has a more significant effect on improving the comparability of accounting information among non"Big Four"auditors.
Informal audit team stabilityComparability of accounting informationInformal audit teamsSocial networks
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