quality of audit data

基本解釋

Chapters three is the research on the relationship of earnings management and the independent audit quality, based on the vertical data;
第三章為基于縱向截面數(shù)據(jù)的獨(dú)立審計質(zhì)量與上市公司盈余管理的相關(guān)性研究；
Chapter four is the research on the relationship of earnings management and the independent audit quality, based on the horizontal data;
第四章為基于橫向板面數(shù)據(jù)的獨(dú)立審計質(zhì)量與上市公司盈余管理的相關(guān)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.
最后，從2005年的截面數(shù)據(jù)（縱向）和2003年、2004年和2005年的板面數(shù)據(jù)（橫向）兩個角度對獨(dú)立審計質(zhì)量與盈余管理的相關(guān)性進(jìn)行實(shí)證研究。