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題名:會計師事務所發審委身份與IPO客戶質量--基於尋租假說與聲譽假說的實證研究
書刊名:中國會計與財務研究
作者:譚勁松孔祥婷易陽
作者(外文):Tan, JinsongKong, XiangtingYi, Yang
出版日期:2013
卷期:15:2
頁次:頁121-180
主題關鍵詞:發審委事務所尋租聲譽客戶質量PORC audit firmRent-seekingReputationIPOClient quality
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:11
期刊論文
1.Hogan, C. E.、Wilkins, M. S.(2008)。Evidence on the audit risk model: Do auditors increase audit fees in the presence of internal control deficiencies?。Contemporary Accounting Research,25(1),219-242。  new window
2.余明桂、潘红波(2008)。政治关系、制度环境与民营企业银行贷款。管理世界,8,9-21。  延伸查詢new window
3.金智(2010)。新会计准则、会计信息质量与股价同步性。会计研究,7,19-26。  延伸查詢new window
4.李敏才、刘峰(2012)。社会资本、产权性质与上市资格--中小板IPO的实证证据。管理世界,11,110-123。  延伸查詢new window
5.李增泉、卢文彬(2003)。会计盈余的稳健性:发现与启示。会计研究,2,19-27。  延伸查詢new window
6.林舒、魏明海(2000)。中国A股发行公司首次公开募股过程中的盈利管理。中国会计与财务研究,2,87-108。  延伸查詢new window
7.罗党论、刘晓龙(2009)。政治关系、进入壁垒与企业绩效--来自中国民营上市公司的经验证据。管理世界,5,97-106。  延伸查詢new window
8.王兵、辛清泉(2009)。寻租动机与审计市场需求:基于民营IPO公司的证据。审计研究,3,74-80。  延伸查詢new window
9.吴联生、薄仙慧、王亚平(2007)。避免亏损的盈余管理程度:上市公司与非上市公司的比较。会计研究,2,44-51。  延伸查詢new window
10.余明桂、回雅甫、潘红波(2010)。政治联系、寻租与地方政府财政补贴有效性。经济研究,3,65-77。  延伸查詢new window
11.Goh, B. W.、Li, D.(2011)。Internal controls and conditional conservatism。The Accounting Review,86(3),975-1005。  new window
12.Lennox, C. S.、Li, B.(2012)。The consequences of protecting audit partners' personal assets from the threat of liability。Journal of Accounting and Economics,54(2/3),154-173。  new window
13.Lennox, C. S.、Park, C. W.(2007)。Audit firm appointments, audit firm alumni, and audit committee independence。Contemporary Accounting Research,24(1),235-258。  new window
14.Puro, M.(1984)。Audit firm lobbying before the financial accounting standards board: An empirical study。Journal of Accounting Research,22(2),624-646。  new window
15.Roberts, R. W.,、Dwyer, P. D.,、Sweeney, J. T.(2003)。Political strategies used by the US public accounting profession during auditor liability reform: The case of the Private Securities Litigation Reform Act of 1995。Journal of Accounting and Public Policy,22(5),433-457。  new window
16.Thornburg, S.、Roberts, R. W.(2008)。Money, politics, and the regulation of public accounting services: Evidence from the Sarbanes–Oxley Act of 2002。Accounting, Organizations and Society,33(2),229-248。  new window
17.Yang, Z.(2012)。Do political connections add value to audit firms? Evidence from IPO audits in China。Contemporary Accounting Research。  new window
18.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
19.Larcker, D. F.、Rusticus, T. O.(2010)。On the Use of Instrumental Variables in Accounting Research。Journal of Accounting and Economics,49(3),186-205。  new window
20.Caramanis, C.、Lennox, C.(2008)。Audit Effort and Earnings Management。Journal of Accounting and Economics,45(1),116-138。  new window
21.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Auditor Quality。Journal of Accounting and Economics,3(3),183-199。  new window
22.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
23.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
24.Klein, B.、Leffler, K. B.(1981)。The role of market forces in assuring contractual performance。Journal of Political Economy,89(4),15-41。  new window
25.Stigler, George J.(1971)。The Theory of Economic Regulation。The Bell Journal of Economics and Management Science,2(1),1-21。  new window
26.Craswell, Allen T.、Francis, Jere R.、Taylor, Stephen L.(1995)。Auditor brand name reputations and industry specializations。Journal of Accounting and Economics,20(3),297-322。  new window
27.Peltzman, Sam(1976)。Toward a More General Theory of Regulation。Journal of Law and Economics,19(2),211-240。  new window
28.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
29.Fan, Joseph P. H.、Wong, Tak Jun、Zhang, Tianyu(2007)。Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms。Journal of Financial Economics,84(2),330-357。  new window
30.Shleifer, Andrei、Vishny, Robert W.(1994)。Politicians and Firms。The Quarterly Journal of Economics,109(4),995-1025。  new window
31.Ball, Ray、Shivakumar, Lakshmanan(2005)。Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness。Journal of Accounting & Economics,39(1),83-128。  new window
32.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics,24(1),3-37。  new window
33.Gul, Ferdinand A.、Wu, Donghui、Yang, Zhifeng(2013)。Do individual auditors affect audit quality? Evidence from archival data。The Accounting Review,88(6),1993-2023。  new window
34.Teoh, Siew Hong、Wong, T. J.(1993)。Perceived Auditor Quality and the Earnings Response Coefficient。The Accounting Review,68(2),346-366。  new window
35.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
36.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
37.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。  new window
38.Chan, K. H.、Wu, D.(2011)。Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China。Contemporary Accounting Research,28(1),175-213。  new window
39.Lennox, Clive S.、Francis, Jere R.、Wang, Zitian(2012)。Selection models in accounting research。The Accounting Review,87(2),589-616。  new window
40.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review,77(Suppl. 1),35-59。  new window
研究報告
1.Simunic, D.、M. Stein(1987)。Product differentiation in auditing: Auditor choice in the market for unseasoned new issue。The Canadian Certified General Accounting Research Foundation。  new window
 
 
 
 
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