發(fā)布時(shí)間：2018-09-13 08:36

【摘要】：正審計(jì)成本和機(jī)會主義動機(jī)使大多數(shù)赴美上市的中國公司選擇中小型審計(jì)師事務(wù)所為其提供審計(jì)服務(wù),以滿足美國證監(jiān)會(SEC)的信息披露要求。中美兩國審計(jì)監(jiān)管制度不同,以及渾水、香櫞等機(jī)構(gòu)對中國概念股(以下簡稱中概股)的系列做空行為,導(dǎo)致中概股于2010年前后爆發(fā)了誠信危機(jī)。危機(jī)的爆發(fā)使東南融通和波江制藥等中概股公司停牌,盛大科技和中國高速頻
[Abstract]:The cost of audit and opportunistic motivation have led the majority of Chinese companies listed in the United States to choose small and medium-sized auditors to provide audit services to meet the requirements of the (SEC) information disclosure of the Securities Regulatory Commission (CSRC). The differences between China and the United States, as well as the series of short bets on Chinese stocks by institutions such as Muddy Waters and Citron, led to a crisis of integrity around 2010. The outbreak of the crisis led to the suspension of Chinese companies such as Southeastern financing and Bojiang Pharmaceutical, Shanda Technology and China's High Speed Frequency
【作者單位】： 江西財(cái)經(jīng)大學(xué)會計(jì)學(xué)院;
【分類號】：F125;F239.4

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