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題名:異常審計收費與不利審計結果的改善
書刊名:中國會計與財務研究
作者:陳杰平蘇錫嘉吳溪
作者(外文):Chen, Charles Jie-pingSu, Xi-jiaWu, Xi
出版日期:2005
卷期:7:4
頁次:頁1-54
主題關鍵詞:不利審計結果異常審計收費審計獨立性Unfavouruble audit opinionsAbnormal audit feesAuditor independence
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(2) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:2
  • 共同引用共同引用:3
  • 點閱點閱:4
期刊論文
1.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
2.夏冬林、林震昃(2003)。我國審計市場的競爭狀況分析。會計研究,3,40-46。  延伸查詢new window
3.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
4.李爽、吳溪(2005)。後中天勤時代的中國證券審計市場。會計研究,6,10-15。  延伸查詢new window
5.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
6.McNichols, Maureen F.(2000)。Research design issues in earnings management studies。Journal of Accounting and Public Policy,19(4/5),313-345。  new window
7.Ashbaugh, H.、LaFond, R.、Mayhew, B. W.(2003)。Do Nonaudit Services Com­promise Auditor Independence? Further Evidence。The Accounting Review,78,611-639。  new window
8.Chow, C. W.、Rice, S. J.(1982)。Qualified Audit Opinions and Auditor Switch­ing。The Accounting Review,57,326-335。  new window
9.Chung, H.、Kallapur, S.(2003)。Client Importance, Nonaudit Services, and Ab­normal Accruals。The Accounting Review,78,931-955。  new window
10.Craswell, A. T.、Stokes, D. J.、Laughton, J.(2002)。Auditor independence and fee dependence。Journal of Accounting and Economics,33(2),253-275。  new window
11.DeFond, M. L.、Raghunandan, K.、Subramanyam, K. R.(2002)。Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions。Journal of Accounting Research,40(4),1247-1274。  new window
12.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
13.Smith, D. B.(1986)。Auditor "subject to" opinions, disclaimers, and auditor changes。Auditing: A Journal of Practice and Theory,6(1),95-108。  new window
14.DeFond, Mark L.、Wong, T. J.、Li, Shuhua H.(1999)。The Impact of Improved Auditor Independence on Audit Market Concentration in China。Journal of Accounting & Economics,28(3),269-305。  new window
15.Whisenant, S.、Raghunandan, K.、Sankaraguruswamy, S.(2003)。Evidence on the joint determination of audit and non-audit fees。Journal of Accounting Research,41(4),721-744。  new window
16.Kinney, W. R. Jr.、Libby, R.(2002)。Discussion of The Relation between Auditors' Fees for Nonaudit Services and Earnings Management。The Accounting Review,77(Supplement 1),107-114。  new window
17.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics,3(2),113-127。  new window
18.Simunic, Dan A.(1980)。The Pricing of Audit Services: Theory and Evidence。Journal of Accounting Research,18(1),161-190。  new window
19.Frankel, Richard M.、Johnson, Marilyn F.、Nelson, Karen K.(2002)。The Relation Between Auditors' Fees for Nonaudit Services and Earnings Management。The Accounting Review,77(S1),71-105。  new window
圖書
1.李爽、吳溪(2002)。審計師變更研究: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
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
3.中國證監會(2001)。誰審計中國證券市場:審計市場分析(1997-1999)。中國財政經濟出版社。  延伸查詢new window
4.中國證監會(2001)。誰審計中國證券市場:審計市場分析(2000)。中國財政經濟出版社。  延伸查詢new window
5.中國證監會(2002)。註冊會計師說"不":中國上市公司審計意見分析(1992-2000)。中國財政經濟出版社。  延伸查詢new window
6.中國證監會(2003)。誰審計中國證券市場:審計市場分析(2001-2002)。中國財政經濟出版社。  延伸查詢new window
圖書論文
1.孫錚、王躍堂(2000)。說明段與變更審計意見的實證分析。中國證券市場財務與會計透視。上海財經大學出版社。  延伸查詢new window
 
 
 
 
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