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題名:政治關聯、審計師選擇與審計師獨立性--基於中國A股民營上市公司的經驗證據
書刊名:中國會計與財務研究
作者:李敏才羅黨論
作者(外文):Li, Min-caiLuo, Dang-lun
出版日期:2011
卷期:13:2
頁次:頁1-44
主題關鍵詞:民營上市公司政治闗聯審計師選擇審計師獨立性Private listed firmsPolitical connectionsAuditor choiceAuditor 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(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:6
  • 點閱點閱:9
期刊論文
1.蔡春、鮮文鐸(2007)。會計師事務所行業專長與審計品質相關性的檢驗。會計研究,6,41-47。  延伸查詢new window
2.陳冬華(2003)。地方政府、公司治理與補貼收入。財經研究,9,15-21。  延伸查詢new window
3.李增泉(1999)。實證分析:審計意見的資訊含量。會計研究,8,16-22。  延伸查詢new window
4.羅黨論、劉曉龍(2009)。政治關係、進入壁壘與企業績效--來自中國民營上市公司的經驗證據。管理世界,2009(5),97-116。  延伸查詢new window
5.羅黨論、唐清泉(2009)。中國民營上市公司制度環境與績效問題研究。經濟研究,2009(2),106-118。  延伸查詢new window
6.漆江娜、陳慧霖、張陽(2004)。事務所規模、品牌、價格與審計品質--國際‘四大’中國審計市場收費與品質研究。審計研究,3,59-65。  延伸查詢new window
7.孫錚、于旭輝(2007)。分權與會計師事務所選擇。審計研究,6,52-58。  延伸查詢new window
8.陶慶(2004)。嬗變、缺位和彌補:政治安排中私營企業主利益表達。社會科學研究,6,99-104。  延伸查詢new window
9.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
10.伍利娜(2003)。審計定價影響因素研究--來自中國上市公司首次審計費用披露的證據。中國會計評論,1(1),113-128。  延伸查詢new window
11.吳文鋒、吳衝鋒、芮萌(2009)。中國上市公司高管的政府背景與稅收優惠。管理世界,2009(3),134-142。  延伸查詢new window
12.夏立軍、陳信元、方軼強(2005)。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),54-78。new window  延伸查詢new window
13.易琮(2003)。中國會計師事務所產權制度的變遷及其績效。中國會計與財務研究,5(1),140-161。  延伸查詢new window
14.余明桂、回雅甫、潘紅波(2010)。政治聯繫、尋租與地方政府財政補貼有效性。經濟研究,45(3),65-77。  延伸查詢new window
15.余明桂、潘紅波(2008)。政治關聯、制度環境與民營企業銀行貸款。管理世界,8,9-21。  延伸查詢new window
16.曾穎、葉康濤(2005)。股權結構、代理成本與外部審計需求。會計研究,10,63-70。  延伸查詢new window
17.張建君、張志學(2005)。中國民營企業家的政治戰略。管理世界,2005(7),94-105。  延伸查詢new window
18.張奇峰(2005)。政府管制提高會計師事務所聲譽嗎?。管理世界,12,14-23。  延伸查詢new window
19.周中勝、陳漢文(2006)。大股東資金佔用與外部審計監督。審計研究,3,74-81。  延伸查詢new window
20.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
21.Chen, C. J. P.、Su, X. J.、Zhao, R.(2000)。An emerging market's reaction to initial modifed audit opinions: Evidence from the Shanghai Stock Exchange。Contemporary Accounting Research,17(3),429-455。  new window
22.Francis, J. R.、Wilson, E. R.(1988)。Auditor changes: A joint test of the theories relating to agency costs and auditor differentiation。The Accounting Review,63,663-682。  new window
23.Gul, F. A.(2006)。Auditor’s Response to Political Connections and Cronyism in Malaysia。Journal of Accounting Research,44(5),931-963。  new window
24.Van de Ven, Wynand P. M. M.、Van Praag, Bernard M. S.(1981)。The demand for deductibles in private health insurance: A probit model with sample selection。Journal of Econometrics,17(2),229-252。  new window
25.Xin, K. R.、Pearce, J. L.(1996)。Guanxi: Connections as Substitute for Formal Institutional Support。Academy of Management Journal,39(6),1641-1658。  new window
26.吳聯生、劉慧龍(2008)。中國審計實證研究:1999-2007。審計研究,2,36-46。  延伸查詢new window
27.Bradshaw, M. T.、Richardson, S. A.、Sloan, R. G.(2001)。Do Analysts and Auditors Use Information in Accruals?。Journal of Accounting Research,39(1),45-74。  new window
28.Goldman, Eitan、Rocholl, Jörg、So, Jongil(2009)。Do politically connected boards affect firm value?。The Review of Financial Studies,22(6),2331-2360。  new window
29.Faccio, Mara(2006)。Politically-Connected Firms: Can They Squeeze the State?。American Economic Review,96(1),369-386。  new window
30.Choi, Jong-hag、Wong, Tak Jun(2007)。Auditors, Governance Functions and Legal Environments: An International Investigation。Contemporary Accounting Research,24(1),13-46。  new window
31.Chen, Kevin C. W.、Yuan, Hongqi(2004)。Earnings management and capital resource allocation: Evidence from China's accounting-based regulation of rights issues。The Accounting Review,79(3),645-665。  new window
32.Ireland, J. C.、Lennox, C. S.(2002)。The large audit firm fee premium: A case of selectivity bias?。Journal of Accounting, Auditing and Finance,17(1),73-91。  new window
33.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
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.Chaney, Paul K.、Faccio, Mara、Parsley, David C.(2011)。The quality of accounting information in politically connected firms。Journal of Accounting and Economics,51(1/2),58-76。  new window
36.Johnson, Simon、Mitton, Todd(2003)。Cronyism and Capital Controls: Evidence from Malaysia。Journal of Financial Economics,67(2),351-382。  new window
37.Bushman, Robert M.、Piotroski, Joseph D.、Smith, Abbie J.(2004)。What determines corporate transparency?。Journal of Accounting Research,42(2),207-252。  new window
38.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
39.夏立軍、楊海斌(2002)。註冊會計師對上市公司盈餘管理的反應。審計研究,4,28-34。  延伸查詢new window
40.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
41.Titman, Sheridan、Trueman, Brett(1986)。Information quality and the valuation of new issues。Journal of Accounting and Economics,8(2),159-172。  new window
42.Chow, C. W.、Rice, S. J.(1982)。Qualified audit opinions and auditor switching。The Accounting Review,57(2),326-335。  new window
43.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
44.Ball, Ray、Robin, Ashok、Wu, Joanna Shuang(2003)。Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries。Journal of Accounting and Economics,36(1-3),235-270。  new window
45.Palmrose, Zoe-Vonna(1988)。An Analysis of Auditor Litigation and Audit Service Quality。The Accounting Review,63(1),55-73。  new window
46.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
47.Faccio, Mara、Masulis, Ronald W.、McConnell, John J.(2006)。Political connections and corporate bailouts。Journal of Finance,61(6),2597-2635。  new window
48.Fisman, Raymond(2001)。Estimating the Value of Political Connections。The American Economic Review,91(4),1095-1102。  new window
49.Khwaja, Asim Ijaz、Mian, Atif(2005)。Do Lenders Favor Politically Connected Firms? Rent Provision in an Emerging Financial Market。The Quarterly Journal of Economics,120(4),1371-1411。  new window
50.Shleifer, Andrei、Vishny, Robert W.(1994)。Politicians and Firms。The Quarterly Journal of Economics,109(4),995-1025。  new window
51.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
52.Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research,16(1),135-165。  new window
53.Bartov, Eli、Gul, Ferdinand A.、Tsui, Judy S. L.(2000)。Discretionary-accruals Models and Audit Qualifications。Journal of Accounting and Economics,30(3),421-452。  new window
54.Chan, K. H.、Lin, K. Z.、Mo, P. L. L.(2006)。A political-economic analysis of auditor reporting and auditor switches。Review of Accounting Studies,11(1),21-48。  new window
55.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
56.DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics,25(1),35-67。  new window
57.Francis, Jere R.、Wang, Dechun(2008)。The joint effect of investor protection and Big 4 audits on earnings quality around the world。Contemporary Accounting Research,25(1),157-191。  new window
58.陳關亭(2005)。上市公司財務敏感區間與項目的審計意見。會計研究,2005(7),32-38。  延伸查詢new window
研究報告
1.Li, M.、Xia, L.、Yu, V.、Zhang, Y.(2008)。Ownership Types, CEO and Chairman Political Connections and Long-run Post-IPO Performance: Evidence from China。  new window
圖書
1.陳淩、曹正漢(2007)。制度與能力:中國民營企業20年成長的解析。上海人民出版社。  延伸查詢new window
2.Downs, Anthony J.(1957)。An Economic Theory of Democracy。New York:Harper and Row。  new window
單篇論文
1.李樹華(1998)。會計市場的集中與競爭程度的研究,上海財經大學。  延伸查詢new window
2.夏立軍,雷俊宇,芮萌(2009)。政治聯繫與審計行為:一個腐敗案前後的比較分析。  延伸查詢new window
 
 
 
 
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