The Impact of Accounting Information Quality Assurance to Judicial Accounting Identification

Hai-yue LI

Abstract


With the continuous reform of the domestic economic system, the economic environment is becoming more and more complex, and the economic crimes disputes are gradually diversified. There is a need for a more complete and systematic judicial accounting identification system to enhance the validity, authority and science of judicial accounting identification. This paper firstly elaborates the background of judicial accounting identification and accounting information quality assurance. The second part of the article compares the judicial accounting identification and accounting information quality assurance. The third part elaborates the use of accounting information quality assurance to judicial accounting identification. I hope the article can help complete the theory system and practice operations of the judicial accounting identification.

Keywords


Judicial accounting, Accounting information quality, The reference function of accounting information quality


DOI
10.12783/dtssehs/iceme2019/29685