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題名:獨立董事、審計委員會與審計意見--來自中國證券市場的證據
書刊名:中國會計與財務研究
作者:陳小林張立民
作者(外文):Chen, Xiao-linZhang, Li-min
出版日期:2007
卷期:9:2
頁次:頁1-52
主題關鍵詞:獨立董事審計委員會審計意見Independent directorAudit committeeAudit opinion
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(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:3
  • 點閱點閱:5
期刊論文
1.王躍堂、趙子夜(2003)。股權結構影響審計意見嗎?來自滬深股市的經驗證據。中國會計與財務研究,2003(4),1-23。  延伸查詢new window
2.夏立軍、陳信元、方軼強(20050300)。審計任期與審計獨立性:來自中國證券市場的經驗證據。中國會計與財務研究,7(1),54-101。new window  延伸查詢new window
3.Abbott, L.、Parker, S.、Peters, G.、Raghunandan, K.(2003)。An empirical investigation of audit fees, nonaudit fees, and audit committees。Contemporary Accounting Research,20(2),215-234。  new window
4.Carcello, J.、Neal, T.(2003)。Auditing committee characteristics and auditor dismissals following "new" going concern reports。The Accounting Review,78(1),95-117。  new window
5.DeZoort, F. Todd、Hermanson, Dana R.、Houston, Richard W.(2003)。Audit Committee Member Support for Proposed Audit Adjustments: A Source Credibility Perspective。Auditing: A Journal of Practice and Theory,22(2),189-205。  new window
6.DeZoort, F.、Hermanson, D.、Houston, R.(2003)。Audit committee support for auditors: The effects of materiality justification and accounting precision。Journal of Accounting and Public Policy,22,175-199。  new window
7.Gul, F. A.、Jaggi, B.、Krishnan, G.(2007)。Auditor independence: Evidence on the joint effects of auditor tenure and non-audit fees。Auditing: A Journal of Practice and Theory。  new window
8.Knapp, M.(1987)。An empirical study of audit committee support for auditors involved in technical disputes with client management。The Accounting Review,62(3),578-588。  new window
9.Lee, H.、Mande, V.、Ortman, R.(2004)。The effect of audit committee and board of director independence on auditor resignation。Auditing: A Journal of Practice and Theory,23(2),131-146。  new window
10.McMullen, D. A.(1996)。Audit committee performance: An investigation of the consequences associated with audit committee。Auditing: A Journal of Practice and Theory,Spring,87-103。  new window
11.Sundgren, S.(1998)。Auditor choices and auditor reporting practices: Evidence from Finnish small firms。European Accounting Review,7(3),441-465。  new window
12.Geiger, M.、Raghunandan, K.(2002)。Auditor tenure and audit reporting failure。Auditing: A Journal of Practice and Theory,21,67-78。  new window
13.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
14.Chen, Charles J. P.、Chen, Shimin、Su, Xijia(2001)。Profitability regulation, earnings management, and modified audit opinions: Evidence from China。Auditing: A Journal of Practice & Theory,20(2),9-30。  new window
15.Beasley, M. S.、Carcello, J. V.、Hermanson, D. R.、Lapides, P. D.(2000)。Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms。Accounting Horizons,14(4),441-454。  new window
16.Nichols, D. R.、Smith, D. B.(1983)。Auditor credibility and auditor changes。Journal of Accounting Research,21(2),534-544。  new window
17.Bell, T. B.、Tabor, R. H.(1991)。Empirical analysis of audit uncertainty qualification。Journal of Accounting Research,29(2),350-370。  new window
18.Carcello, Joseph V.、Neal, Terry L.(2000)。Audit committee composition and auditor reporting。The Accounting Review,75(4),453-467。  new window
19.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
20.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
21.Carcello, Joseph V.、Hermanson, Dana R.、Neal, Terry L.、Riley, Richard A. Jr.(2002)。Board characteristics and audit fees。Contemporary Accounting Research,19(3),365-384。  new window
22.Mutchler, J.(1985)。A multivariate analysis of the auditor's going-concern opinion decision。Journal of Accounting Research,23(2),668-682。  new window
23.Abbott, L. J.、Parker, S.、Peters, G. F.、Raghunandan, K.(2003)。The association between audit committee characteristics and audit fees。Auditing: A Journal of Practice and Theory,22(2),17-32。  new window
24.章永奎、劉峰(20020300)。盈餘管理與審計意見相關性實證研究。中國會計與財務研究,4(1),1-29。new window  延伸查詢new window
25.Abbott, L. J.、Parker, S.(2000)。Auditor selection and audit committee characteristics。Auditing: A Journal of Practice and Theory,19(2),47-66。  new window
26.Beasley, M. S.、Petroni, K. R.(2001)。Board independence and audit-firm type。Auditing: A Journal of Practice & Theory,20(1),97-114。  new window
27.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
28.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
29.Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance,9(3),295-316。  new window
30.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research,13(1),1-36。  new window
31.Abbott, Lawrence J.、Parker, Susan、Peters, Gary F.(2004)。Audit Committee Characteristics and Restatements: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations。Auditing: A Journal of Practice & Theory,23(1),69-87。  new window
32.Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review,71(4),443-465。  new window
圖書
1.上海證券交易所研究中心(2004)。中國公司治理報告(2004):董事會獨立性與有效性。復旦大學出版社。  延伸查詢new window
 
 
 
 
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