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公司控制權安排是否影響外部審計需求-資料下載頁

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【正文】 股,我們的經驗研究證實了他們的推測。 注意到第二節(jié)中制約目前獨立審計需求的諸多因素,本文的研究結論需要與我國轉型經濟下高度管制的證券市場這一獨特制度背景聯(lián)系起來。我們并不認為,僅僅調整控制權安排就能徹底改善獨立審計需求。同樣重要的是,進一步推進股權分置改革、完善審計師民事賠償制度等基礎性制度安排是促進獨立審計市場發(fā)展的必要條件。 參考文獻 白重恩、劉俏、陸洲、宋敏、張俊喜,.《經濟研究》第2期:81-91 陳曉,.《會計研究》第12期,20-28. 陳小悅,、企業(yè)績效與投資者利益保護.《經濟研究》第11期,311. 陳小悅,肖星,.《中國資本市場前沿理論研究文集》.社會科學文獻出版社,第1版,301-313 韓厚軍、—上市公司實證數(shù)據(jù)分析.《管理世界》第2期,15-21. 、 .《審計質量的提高與審計市場的背離》.上海三聯(lián)書店 李爽、吳溪. 2002. 審計意見變通及其監(jiān)管:經驗證據(jù). 《中國會計與財務研究》第4期 李爽,.《審計定價研究:中國證券市場的初步證據(jù)》.中國財政經濟出版社. ——. 劉斌,葉建中,.《審計研究》第1期,44-47. 漆江娜,陳慧霖,、品牌、價格與審計質量—國際“四大”中國審計市場收費與質量研究.《審計研究》第3期,59-65。 ,《經濟研究》第1期,20-29 孫錚,.《審計研究》第3期,7-14。 王躍堂,?來自滬深股市的經驗證據(jù).《中國會計與財務研究》第4期,123 : 夏冬林. .《會計研究》第3期,1217 夏立軍,—— 夏立軍、方軼強,2005,政府控制、治理環(huán)境與公司價值.《經濟研究》第5期 徐曉東、第一大股東的所有權與企業(yè)業(yè)績.《中國會計與財務研究》-137 曾穎,、代理成本與外部審計需求.《會計研究》第10期,63-70 ——來自中國證券市場的經驗證據(jù).《管理世界》第12期,14-23 :原因與治理.《財會通訊》第4期,64-66 ——文獻回顧與政策含義.《上海立信會計學院學報》第4期,33-42 張維迎. :北京大學出版社 朱紅軍,夏立軍,.《審計研究》第5期,5362 Aharony Joseph, Lee Jevons and Wong, . (2000), ‘Financial Packing of IPO Firms in China’, Journal of Accounting Research 38:103126. Beatty, R. (1989), ‘Auditor reputation and the pricing of initial public offering’, The Accounting Review 63 (4): 693709 Blackwell, ., . Noland and . Winters, 1998, “The Value of Auditor Assurance: Evidence from Loan Pricing, Journal of Accounting Research 36( 1): 5770 Chaney,P. K., D. C. Jeter, and L. Shivakumar, (2004), “ SelfSelection of Auditors and Audit Pricing in Private Firms”, The Accounting Review 79(1):5172 Chow, C. W. (1982), 39。The Demand for External Auditing: Size, Debt and Ownership Influences39。, The Accounting Review ( April) : 272291. Claessens, stijn, Simeon Djankov, J. , and L. Lang. (2002), “Disentangling the Incentive and Entrenchment Effects of Large Shareholding”, Journal of Finance, 57 (December):27412771. Datar, S. M., G. A. Feltham and J. S. Hughes. (1991), “The Role of Audits and Audit Quality in Valuing New Issues’, Journal of Accounting and Economics. 14( 1): 349. DeAngelo. L. E. (1981), “Auditor size and auditor quality”, Journal of Accounting and Economics 3: 183199 DeFond, M. (1992), “The Association Between Changes in Client Firm Agency Costs and Auditor Switching”, Auditing: A Journal of Practice amp。 Theory (Spring): 1631. DeFond, M. L., T. J. Wong, and S. H. Li. (2000). “Improved auditor independence and the flight from audit quality: the Chinese experience”, Journal of Accounting amp。 Economics. 28, 269305. Fan, J. P. H. and T. J. Wong, (2005), “Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia”, Journal of Accounting Research 43:3572. Francis, J. R., and D. T. Simon. (1987). “A test of audit pricing in the smallclient segment of the audit market”, The Accounting Review (January): 14557. Francis, J. R., and E. R. Wilson (1988), “Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation,” The Accounting Review, 63 (4): 66382. Gul, Ferdinand A.。 Sun, Sunny Y. J.。 Tsui, Judy S. L.. (2003),Audit Quality, Earnings, and the Shanghai Stock Market Reaction. Journal of Accounting, Auditing amp。 Finance, 18(3): 411427 Jenson,M. C. and . Meckling. (1976),“Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure”, Journal of Financial Economics 3:305360. Johnson W. B. and T. Lys. (1990). “The Market for audit service: Evidence from voluntary auditor change”, Journal of Accounting and Economics (January): 281308 Klassen, Kenneth J. (1997), The impact of inside ownership concentration on the tradeoff between Financial and tax report. Accounting Review, 72(3):455-474 Morck, R. , Shleifer, A. and Vishny, R.(1988), ’Manahement Ownership and Market Valuation: An Empirical Analysis’, Journal of Financial Economics 20: 293315 Shleifer, Vishny,R.(1997), “A survey of corporate governance”, Journal of financial 52:737783. Simunic,. (1980), “The pricing of audit services: Theory and evidence”, Journal of Accounting Research (Spring):161190 Simunic, D. and M. Stein, (1987), Product Differentiation in Auditing: Auditor Choice in the Market for Unseasoned New Issues.” Monograph prepared for the Canadian Certified General Accountant Research Foundation. Titman,S., and Trueman, B.(1986), “Information quality and the value of new issues”, Journal of Accounting and Economics 8(2):159172 Toeh, S. H. and T. J. Wong. (1993), “Perceived auditor quality and the earning response coefficient”, The Accounting Review 68: 346367 Wallace. W. A. (1980), The economic role of audits in free and regulated markets. Wilton, CT: Touche Ross Foundation. Wang, Qian, T. J. Wong, Xia, Lijun. (2005), “State ownership, institutional environment and auditor choice: evidence from china”, Center for Institutions and Government, working paper. Watts, R. and J. Zimmerman, (1983), “Agency problem, Auditing, and the theory of the firm: some evidence”, Journal of Law and Economics, 613633 30 / 30
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