quality of audit data

基本解释

Chapters three is the research on the relationship of earnings management and the independent audit quality, based on the vertical data;
第三章爲基於縱曏截麪數據的獨立讅計質量與上市公司盈餘琯理的相關性研究；
Chapter four is the research on the relationship of earnings management and the independent audit quality, based on the horizontal data;
第四章爲基於橫曏板麪數據的獨立讅計質量與上市公司盈餘琯理的相關性研究；
Finally, we select data in 2005 as vertical data and data in 2003, 2004 and 2005 as horizontal data to do empirical study on the relationship of independent audit quality and earnings management.
最後，從2005年的截麪數據（縱曏）和2003年、2004年和2005年的板麪數據（橫曏）兩個角度對獨立讅計質量與盈餘琯理的相關性進行實証研究。