Analysis of Factors Influencing Audit Quality based on Grounded Theory Methods
DOI:
https://doi.org/10.54691/bcpbm.v13i.105Keywords:
Grounded Theory; Audit Quality; Case Analysis.Abstract
With the gradual increase in business diversity and the increase in the degree of informatization of various industries, the level of audit quality has brought a great impact. This article collects 6 cases of my country's supervision and control commission penalties from 2010 to 2020, and adopts grounded theory methods to study the factors affecting audit quality and draw conclusions. The analysis first further summarizes the initial categories obtained from the analysis into the main categories, and then refines the core categories based on the logical relationship between the main categories. On this basis, it proposes ways to improve audit quality. factor.
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