1. 研究目的与意义（文献综述）

1.1目的和意义

1.1.1研究目的

2015年i月国际审计与鉴证准则理事会( iaasb)正式发布审计报告系列新准则。基于国际审计准则持续、全面趋同的要求,我国财政部于2016年12月发布了审计报告的系列新准则(以下简称新准则), 2017年率先在我国a h股上市公司财务报表审计中执行,并于2018年开始在我国所有上市公司审计中全面实施。在会计准则协调与趋同的背景下,会计信息可比性的经济后果逐渐成为财务会计领域研究的热点话题，而注册会计师审计质量问题也一直是学者研究的焦点。迄今为止,关于可比性经济后果的研究虽然已经积累了一定的文献,但是对于会计信息可比性与审计质量的关系，鲜有文献进行研究。

2. 研究的基本内容与方案

2.1基本内容与目标

2.1.1研究目标

（1）研究会计信息可比性与审计质量之间的关系。

3. 研究计划与安排

（1）2018年12月-2019年2月,确定论文选题，拟定写作大纲，提交开题报告。

（2）2019年2月10号-2019年3月25号,根据导师审定的完成开题报告。

（3）2019年3月26号-2019年4月3号, 完成论文初稿“绪论”和“文献综述与研究假设”两章。

4. 参考文献（12篇以上）

[1]william coffie,ibrahim bedi,mohammed amidu. theeffects of audit quality on the costs of capital of firms in ghana[j]. journalof financial reporting and accounting,2018,16(4). [1] krauβp, pronobis p, zülchh.abnormal audit fees and audit quality:initial evidence from the german auditmarket[j].journal of business economics, 2015, 85 (1) :45-84.

this paper aims to investigate the effects ofaudit quality on the cost of capital in ghana.;;non-financial firms listed onthe ghana stock exchange (gse) as well as non-listed firms from the database ofghana club 100 were included in the sample. series are yearly, covering asample of 40 firms during the six-year period, 2008-2013. the study employedthe positivist research paradigm to establish the relationship between auditquality and the cost of capital.;;there is evidence to suggest that the cost ofdebt and the overall cost of capital of firms in ghana can be explained by thequality of the external auditors. the results also show that the large size ofthe board is associated with low cost of debt.;;the fact that the choice ofquality measure is based on firm size only and other measurements of auditquality could not be measured. future research may examine how other approachesto measuring audit quality affect cost of capital.;;the results significant forthose charged with assurance and regulation, as well as lenders and managers ofcompanies.;;the authors investigate how external auditing quality affects thecost of capital of firms operating in ghana.

[2]fakhroddin mohammadrezaei,normanmohd-saleh,kamran ahmed. audit firm ranking, audit quality and audit fees:examining conflicting price discrimination views[j]. international journal ofaccounting,2018.