本篇代写论文-审计制度讲了Sami & Zhou(2008)描述了第一批审计标准对信息环境的影响。为了衡量会计信息披露的有效性，研究者使用了股票价格的同步性、价格、波动性和交易量。研究者定义了新的审计标准,促进了组织的经验增加交易的数量和价格的波动,减少各自现有的收益管理,显著减少的价格同步性,反映特定的信息组织相关的可用资金,而不是一般信息相关市场。本篇代写论文文章由新西兰第一论文 Assignment First辅导网整理，供大家参考阅读。
Sami & Zhou (2008) describes the impact of first batch auditing standards over the environment of information. To measure the effectiveness of accounting disclosure, the researcher has used stock price synchronicity, price, volatility, and trading volume. The researcher defines that the new auditing standards facilitates the organizations to experience increment in the volume of trading and volatility of price, respective reduction in existing earnings management, and significant reduction in the price synchronicity that reflect specific information for the organization related to available capital rather than general information related to market (Sami & Zhou, 2008).
Haw (2008) gives similar research outcomes, which is repeated by Sami & Zhou (2008). The researcher focuses over the lack of transitional auditing system of China and the impacts of new auditing standards. Through this research, the researcher describes about the weak auditing system of China because of the less effective involvement of auditors and managers. Haw (2008) also describes the need for new researchers to find the real impacts of new auditing standards on auditing quality, role of auditing, auditor’s litigation, and enforcement of auditing standards.
In the different manner, Haw, Qi & Wu (2008) describes that the voluntary auditing makes positive impacts on company size, tradable shares percentages, and profitability. Hence, the researchers state that the coefficient of earnings response of an audited firm is higher than an unaudited firm. Therefore, the adaptation of auditing standards in China is getting a similar track as USA. This is because the less effective auditing system of the country caused several business failures that have also happened in China.
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