本文選題：管制放松 + 雙重審計�。� 參考：《財經(jīng)研究》2010年07期

【摘要】：文章以B股市場雙重審計制度的廢除為切入點,研究了管制的放松對審計市場效率的影響。結(jié)果顯示,總體而言,投資者并未給予積極的反應(yīng),不過原先采用同一集團審計模式的公司其市場反應(yīng)顯著好于原先采用不同集團審計模式的公司。進一步研究發(fā)現(xiàn),政策生效之后大部分B股公司放棄雙重審計,審計費用隨之大幅下降,同時先前實施不同集團審計模式的公司其審計質(zhì)量和信息環(huán)境出現(xiàn)惡化,而原先實施同一集團審計模式的公司卻沒有發(fā)生顯著變化。
[Abstract]:Based on the abolition of double audit system in B share market, this paper studies the influence of deregulation on the efficiency of audit market. The results showed that investors generally did not respond positively, but the market reaction of the companies that used the same group audit model was significantly better than that of the companies using different group audit models. Further studies show that the majority of B-share companies abandoned double auditing after the policy came into effect, and the audit costs decreased significantly, while the audit quality and information environment of the companies that had previously implemented different group audit models deteriorated. However, the original implementation of the same group of audit model companies have not changed significantly.
【作者單位】： 復(fù)旦大學(xué)管理學(xué)院;
【基金】：國家自然科學(xué)基金資助項目(70602024) 國家自然科學(xué)基金資助項目(70632002) 教育部人文社會科學(xué)基金資助項目(08JC790019)
【分類號】：F239.4

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1 張們;雙重審計制度取消對B股上市公司治理效率影響的實證研究[D];上海交通大學(xué);2011年

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本文編號：2001760