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題名：審計師變更時機、年報審計意見分歧與審計質量--來自中國證券市場的經驗證據
書刊名：中國會計與財務研究
作者：田野／陳全
作者(外文)：Tian, Ye／Chen, Quan
出版日期：2011
卷期：13:2
頁次：頁45-107
主題關鍵詞：審計師變更時機；審計意見收實；審計師選擇；審計定價；Timing of auditor changes；Audit opinion shopping；Auditor choice；Audit pricing
原始連結：連回原系統網址new window
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  • 共同引用共同引用:4
  • 點閱點閱:6
期刊論文
1.吳聯生、譚力(2005)。審計師變更決策與審計意見改善。審計研究，2，34-40。  延伸查詢new window
2.朱紅軍、夏立軍、陳信元(2004)。轉型經濟中審計市場的需求特徵研究。審計研究，5，53-62。  延伸查詢new window
3.陳傑平、蘇錫嘉、吳溪(2005)。異常審計收費與不利審計結果的改善。中國會計與財務研究，4，1-54。new window  延伸查詢new window
4.陳武朝、張泓(2004)。盈餘管理、審計師變更與審計師獨立性。會計研究，2004(8)，81-86。  延伸查詢new window
5.方軍雄、洪劍峭(2008)。異常審計收費與審計品質的損害--來自中國審計市場的證據。中國會計評論，4，425-441。  延伸查詢new window
6.耿建新、楊鶴(2001)。我國上市公司變更會計師事務所情況的分析。會計研究，2001(4)，57-62。  延伸查詢new window
7.靳慶魯、原紅旗(200810)。公司治理與股改對價的確定。經濟學(季刊)，8(1)，241-270。  延伸查詢new window
8.李東平、黃德華、王振林(2001)。"不清潔"審計意見、盈餘管理與會計師事務所變更。會計研究，6，51-57。  延伸查詢new window
9.李連軍、薛雲奎(2007)。中國證券市場審計師聲譽溢價與審計品質的經驗研究。中國會計評論，3，401-414。  延伸查詢new window
10.李爽、吳溪(2004)。不利審計意見的改善與自願性審計師變更：1997-2003年間的趨勢描述及其含義。審計研究，5，13-19。  延伸查詢new window
11.李爽、吳溪(2006)。改聘審計師與上市公司治理：1995-2003年間的經驗證據。審計研究，3，52-60。  延伸查詢new window
12.李維安(2006)。中國上市公司治理指數與公司績效的實證分析--基於中國1149家上市公司的研究。管理世界，3，104-113。  延伸查詢new window
13.劉偉、劉星(2007)。審計師變更、盈餘操縱與審計師獨立性。管理世界，9，129-135。  延伸查詢new window
14.陸正飛、童盼(2003)。審計意見、審計師變更與監管政策--一項以14號規則為例的經驗證據。審計研究，3，11-15。  延伸查詢new window
15.沈藝峰、肖瑉、黃娟娟(2005)。廣中小投資者法律保護與公司權益資本成本。經濟研究，6，116-124。  延伸查詢new window
16.伍利娜、束曉輝(2006)。審計師更換時機對年報及時性和審計品質的影響。會計研究，11，37-44。  延伸查詢new window
17.Albring, S.、Elder, R.、Zhou, J.(2007)。IPO Underpricing and Audit Quality Differentiation within Non-Big 5 Firms。International Journal of Auditing，11(2)，115-131。  new window
18.Beattie, V. A.、Fearnley, S.(1995)。The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in U.K. Listed Companies。Accounting and Business Research，25(100)，227-239。  new window
19.Cohen, J.、Krishnamoorthy, G.、Wright A.(2002)。Corporate Governance and the Audit Process。Contemporary Accounting Research，19(4)，573-594。  new window
20.Chen, C. J. P.、Su, X.、Wu, X.(2009)。Forced Audit Firm Change, Continued Partner-Client Relationship, and Financial Reporting Quality。Auditing: A Journal of Practice and Theory，28(2)，227-246。  new window
21.Chen, C. J. P.、Su, X.、Wu, X.(2010)。Auditor Changes Following Big4 Merger with a Local Chinese Firm: A Case Study。Auditing: A Journal of Practice and Theory，29(1)，41-72。  new window
22.Chen, K. Y.、Zhou, J.(2007)。Audit Committee, Board Characteristics and Auditor Switch Decision by Andersen's Clients。Contemporary Accounting Research，24(4)，1085-1117。  new window
23.Larcker, D. F.、Richardson, S. A.、Tuna, I.(2007)。Corporate Governance, Accounting Outcomes Performance。The Accounting Review，82(4)，963-1008。  new window
24.Palmrose, Z.(1984)。The Demand for Quality-Differentiated Audit Services in an Agency-Cost Setting: An Empirical Investigation。Auditing Research Symposium，4(1)，229-252。  new window
25.Barton, Jan(2005)。Who Cares about Auditor Reputation?。Contemporary Accounting Research，22(3)，549-586。  new window
26.Lennox, C. S.(2005)。Management Ownership and Audit Firm Size。Contemporary Accounting Research，22(1)，205-227。  new window
27.Loomis, C. J.(1999)。Lies, Damned Lies, and Managed Earnings: The Crackdown Is Here。Fortune，140(9)，75-92。  new window
28.Lu, T.(2006)。Does Opinion Shopping Impair Auditor Independence and Audit Quality?。Journal of Accounting Research，44(3)，561-583。  new window
29.Vanstraelen, A.(2003)。Going-Concern Opinions, Auditor Switching, and the Self-Fulfilling Prophecy Effect Examined in the Regulatory Context of Belgium。Journal of Accounting, Auditing and Finance，18(2)，231-253。  new window
30.Chen, C. J. P.、Su, X. J.、Zhao, R.(2000)。An Emerging Market's Reaction to Initial Modified Audit Opinions: Evidence from the Shanghai Stock Exchange。Contemporary Accounting Research，17(3)，429-455。  new window
31.Blouin, J.、Grein, B.、Rountree, B.(2007)。An Analysis of Forced Auditor Change: The Case of Former Arthur Andersen Clients。The Accounting Review，82(3)，621-650。  new window
32.Watts, Ross L.、Zimmerman, Jerold L.(1983)。Agency Problems, Auditing, and the Theory of the Firm: Some Evidence。The Journal of Law & Economics，26(3)，613-633。  new window
33.Johnson, W. B.、Lys, T.(1990)。The Market for Audit Service: Evidence from Voluntary Auditor Change。Journal of Accounting and Economics，12(1)，281-308。  new window
34.Choi, J. H.、Kim, J. B.、Liu, X.、Simunic, D. A.(2008)。Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence。Contemporary Accounting Research，25(1)，55-99。  new window
35.Weber, J.、Willenborg, M.、Zhang, J.(2008)。Does auditor reputation matter? The case of KPMG Germany and ComROAD AG。Journal of Accounting Research，46(4)，941-972。  new window
36.李爽、吳溪(20021200)。審計意見變通及其監管：經驗證據。中國會計與財務研究，4(4)，1-57。new window  延伸查詢new window
37.Chaney, Paul K.、Philipich, Kirk L.(2002)。Shredded reputation: The cost of audit failure。Journal of Accounting Research，40(4)，1221-1245。  new window
38.Williams, David D.(1988)。The Potential Determinants of Auditor Change。Journal of Business Finance and Accounting，15(2)，243-261。  new window
39.Krishnan, J.、Stephens, R. G.(1996)。The simultaneous relation between auditor switching and audit opinion: An empirical analysis。Accounting and Business Research，26(3)，224-236。  new window
40.Kinney, W. R., Jr.、McDaniel, L. S.(1993)。Audit Delay for Firms Correcting Quarterly Earnings。Auditing: A Journal of Practice and Theory，12(2)，135-142。  new window
41.Whittred, G.、Zimmer, I.(1984)。Timeliness of Financial Reporting and Financial Distress。The Accounting Review，59(2)，287-295。  new window
42.Krishnan, G. V.(2003)。Audit Quality and the Pricing of Discretionary Accruals。Auditing: A Journal of Practice & Theory，22(1)，109-126。  new window
43.Krishnan, J.、Stephens, R. G.(1995)。Evidence on Opinion Shopping from Audit Opinion Conservatism。Journal of Accounting and Public Policy，14(3)，179-201。  new window
44.Schwartz, K. B.、Menon, K.(1985)。Auditor Switches by Failing Firms。The Accounting Review，60(2)，248-261。  new window
45.Menon, Krishnagopal、Williams, David D.(1991)。Auditor Credibility and Initial Public Offerings。The Accounting Review，66(2)，313-332。  new window
46.Chow, C. W.、Rice, S. J.(1982)。Qualified audit opinions and auditor switching。The Accounting Review，57(2)，326-335。  new window
47.Lennox, C.(200006)。Do companies successfully engage in opinion-shopping? Evidence from the UK。Journal of Accounting and Economics，29(3)，321-337。  new window
48.DeFond, M. L.、Wong, T. J.、Li, S.(2000)。Improved Auditor Independence and the Flight from Audit Quality: The Chinese Experience。Journal of Accounting and Economics，28(3)，269-305。  new window
49.Fan, Joseph P. H.、Wong, Tak-Jun(2005)。Do External Auditors Perform A Corporate Governance Role in Emerging Markets? Evidence from East Asia。Journal of Accounting Research，43(1)，35-72。  new window
50.Collins, Daniel W.、Pincus, Morton、Xie, Hong(1999)。Equity Valuation and Negative Earnings: The Role of Book Value of Equity。The Accounting Review，74(1)，29-61。  new window
51.Teoh, Siew Hong、Wong, T. J.(1993)。Perceived Auditor Quality and the Earnings Response Coefficient。The Accounting Review，68(2)，346-366。  new window
52.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics，3(2)，113-127。  new window
53.DeFond, Mark L.(1992)。The association between changes in client firm agency costs and auditor switching。Auditing: A Journal of Practice & Theory，11(1)，16-31。  new window
54.Francis, J. R.、Wilson, E. R.(1988)。Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation。The Accounting Review，63(4)，663-682。  new window
55.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance，54(2)，471-517。  new window
56.Chan, K. Hung、Lin, Kenny Z.、Mo, Phyllis Lai-lan(2006)。A political-economic analysis of auditor reporting and auditor switches。Review of Accounting Studies，11(1)，21-48。  new window
57.Healy, Paul、Lys, Thomas(1986)。Auditor Changes Following Big Eight Mergers with Non-Big Eight Audit Firms。Journal of Accounting and Public Policy，5(4)，251-265。  new window
58.Wang, Qian、Wong, Tak-Jun、Xia, Lijun(2008)。State ownership, the institutional environment, and auditor choice: Evidence from China。Journal of Accounting and Economics，46(1)，112-134。  new window
59.Simunic, Dan A.、Stein, Michael T.(1996)。The Impact of Litigation Risk on Audit Pricing: A Review of the Economics and the Evidence。Auditing: A Journal of Practice and Theory，15(Supplement)，119-134。  new window
60.DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics，25(1)，35-67。  new window
61.白重恩、劉俏、陸洲、宋敏、張俊喜(2005)。中國上市公司治理結構的實證研究。經濟研究，2005(2)，81-91。  延伸查詢new window
62.Gompers, Paul A.、Ishii, Joy L.、Metrick, Andrew(2003)。Corporate Governance and Equity Prices。The Quarterly Journal of Economics，118(1)，107-156。  new window
63.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance，52(2)，737-783。  new window
64.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。  new window
研究報告
1.Whisenant, S.(2003)。Evidence on Auditor and Client Relationship: What Can be Learned from Reasons Reported by Managers for Changing Auditors。University of Houston。  new window
2.Chang, C.、Chi, W.、Liu, C.(2003)。Client Characteristics and Auditor Switch in an Audit Failure。National Cheng-Chi University。  new window
學位論文
1.李增泉(2002)。國家控股與公司治理的有效性--一項基於中國證券市場的實證研究(博士論文)。上海財經大學。  延伸查詢new window
圖書
1.樊綱、王小魯、朱恒鵬(2007)。中國市場化指數--各地區市場化相對進程報告。經濟科學出版社。  延伸查詢new window
2.李爽、吳溪(2004)。審計定價研究：中國證券市場的初步證據。中國財政經濟出版社。  延伸查詢new window
 
 
 
 
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