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題名:公司控制權安排影響外部審計需求嗎?--以上市公司的審計師選擇及其審計費用為例
書刊名:中國會計與財務研究
作者:張奇峰張鳴王俊秋
作者(外文):Zhang, Qi-fengZhang, MingWang, Jun-qiu
出版日期:2007
卷期:9:1
頁次:頁46-109
主題關鍵詞:公司控制權安排審計師選擇審計定價Arrangement of corporate control rightsAuditor choiceAudit pricing
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 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:0
  • 共同引用共同引用:0
  • 點閱點閱:26
期刊論文
1.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
2.陳曉、李靜(2001)。地方政府財政行為在提升上市公司業績中的作用探析。會計研究,2001(12),20-28+64。  延伸查詢new window
3.劉斌、葉建中、廖瑩毅(2003)。我國上市公司審計收費影響因素的實證研究。審計研究,2003(1),44-47。  延伸查詢new window
4.錢潁一(1995)。企業的治理結構改革和融資結構改革。經濟研究,1995(1),20-29。  延伸查詢new window
5.夏冬林(2000)。我國上市公司股東大會功能分析。會計研究,2000(3),12-17。  延伸查詢new window
6.徐曉東、王霞(20060300)。公司治理、第一大股東的所有權與企業業績。中國會計與財務研究,8(1),99-184。new window  延伸查詢new window
7.曾潁、葉康濤(2005)。股權結構、代理成本與外部審計需求。會計研究,2005(10),63-70。  延伸查詢new window
8.張奇峰(2005)。政府管制提高會計師事務所聲譽嗎--來自中國證券市場的經驗證據。管理世界,2005(12),14-23。  延伸查詢new window
9.張奇峰(2006)。上市公司獨立審計需求:原因與治理。財會通訊,2006(4),64-66。  延伸查詢new window
10.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,2004(5),53-62。  延伸查詢new window
11.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, and Finance,18(3),411-427。  new window
12.孫錚、曹宇(2004)。股權結構與審計需求。審計研究,2004(3),7-14。  延伸查詢new window
13.Datar, Srikant M.、Feltham, Gerald A.、Hughes, John S.(1991)。The role of audits and audit quality in valuing new issues。Journal of Accounting and Economics,14(1),3-49。  new window
14.Titman, Sheridan、Trueman, Brett(1986)。Information quality and the valuation of new issues。Journal of Accounting and Economics,8(2),159-172。  new window
15.Aharony, Joseph、Lee, Chi-Wen Jevons、Wong, Tak Jun(2000)。Financial packaging of IPO firms in China。Journal of Accounting Research,38(1),103-126。  new window
16.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
17.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
18.Beatty, Randolph P.(1989)。Auditor reputation and the pricing of initial public offerings。The Accounting Review,64(4),693-709。  new window
19.Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics,20(1/2),293-315。  new window
20.韓厚軍、周生春(2003)。中國證券市場會計師報酬研究--上市公司實證數據分析。管理世界,2003(2),15-22。  延伸查詢new window
21.漆江娜、陳慧霖、張陽(2004)。事務所規模、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,2004(3),59-65。  延伸查詢new window
22.張奇峰(2006)。審計定價與審計質量--文獻回顧與政策含義。上海立信會計學院學報,2006(4),3-42。  延伸查詢new window
23.Chaney, Paul K.、Jeter, Debra C.、Shivakumar, Lakshmanan(2004)。Self-selection of auditors and audit pricing in private firms。The Accounting Review,79(1),51-72。  new window
24.Chow, Chee W.(1982)。The Demand for External Auditing: Size, Debt and Ownership Influences。The Accounting Review,57(2),272-291。  new window
25.Teoh, Siew Hong、Wong, T. J.(1993)。Perceived Auditor Quality and the Earnings Response Coefficient。The Accounting Review,68(2),346-366。  new window
26.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
27.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
28.Johnson, W. B.、Lys, T.(1990)。The market for audit services: Evidence from voluntary auditor changes。Journal of Accounting and Economics,12(1-3),281-308。  new window
29.Simunic, Dan A.(1980)。The Pricing of Audit Services: Theory and Evidence。Journal of Accounting Research,18(1),161-190。  new window
30.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
31.夏立軍、方軼強(2005)。政府控制、治理環境與公司價值:來自中國證券市場的經驗證據。經濟研究,2005(5),40-51。  延伸查詢new window
32.Claessens, Stijn、Djankov, Simeon、Fan, Joseph P. H.、Lang, Larry H. P.(2002)。Disentangling the Incentive and Entrenchment Effects of Large Shareholdings。The Journal of Finance,57(6),2741-2771。  new window
33.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance,52(2),737-783。  new window
34.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.Wang, Qian、Wong, T. J.、Xia, Lijun(2005)。State ownership, the institutional environment, and auditor choice: Evidence from China。The Institutions of Central Government。  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
2.李東平(2001)。大股東控制、盈餘管理與上市公司業績滑坡(博士論文)。上海財經大學。  延伸查詢new window
3.李連軍(2004)。事務所聲譽與審計定價研究(博士論文)。上海財經大學。  延伸查詢new window
4.王振林(2002)。審計收費的決定與審計質量(博士論文)。上海財經大學。  延伸查詢new window
5.夏立軍(2005)。政府干預與市場失靈--上市公司之會計師事務所選擇為例(博士論文)。上海財經大學。  延伸查詢new window
圖書
1.吳溪(2005)。雙重審計模式下的審計獨立性與審計定價:中國B股市場的證據。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.張維迎(1999)。企業理論與中國企業改革。北京:北京大學出版社。  延伸查詢new window
4.Wallace, Wanda A.(1980)。The Economic Role of the Audit in Free and Regulated Markets。Touche Ross Foundation。  new window
5.李樹華(2000)。審計質量的提高與審計市場的背離。上海:三聯書店。  延伸查詢new window
圖書論文
1.陳小悅、肖星、過曉豔(2000)。配股權與上市公司利潤操縱。中國資本市場前沿理論研究文集。社會科學文獻出版社。  延伸查詢new window
 
 
 
 
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