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;
第三章为基于纵向截面数据的独立审计质量与上市公司盈余管理的相关性研究；
Chapter four is the research on the relationship of earnings management and the independent audit quality, based on the horizontal data;
第四章为基于横向板面数据的独立审计质量与上市公司盈余管理的相关性研究；
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，从2005年的截面数据（纵向）和2003年、2004年和2005年的板面数据（横向）两个角度对独立审计质量与盈余管理的相关性进行实证研究。