天堂国产午夜亚洲专区-少妇人妻综合久久蜜臀-国产成人户外露出视频在线-国产91传媒一区二区三区

會(huì)計(jì)師事務(wù)所組織形式與審計(jì)質(zhì)量關(guān)系的文獻(xiàn)綜述(3)

發(fā)布時(shí)間:2017-01-01 17:13

  本文關(guān)鍵詞:會(huì)計(jì)師事務(wù)所轉(zhuǎn)制政策對審計(jì)定價(jià)的影響,由筆耕文化傳播整理發(fā)布。


  參考文獻(xiàn):

  [1]Dye R A. Incorporation and the Audit Market[J].Journal of Accounting and Economics,1995,(19):75-114.

  [2]Muzatko S R, Johnstone K M, Mayhew B W, et al. An Empirica 1Investigation of IPO under Pricing and the Change to the LLP Organization of Audit Firms Auditing[J]. A Journal of Practice and Theory,2004,23(1):53-67.

  [3]Firth M, Mo P L L, Wong R M K.Auditors' Organizational Form,Legal Liability,and Reporting Conservatism:Evidence from China[J].Contemporary Accounting Research,2012,29(1):57-93.

  [4]王朝陽,余玉苗,袁靈.會(huì)計(jì)師組織形式研究綜述與展望[J].湖南社會(huì)科學(xué),2012,(4):124-127.

  [5]朱小平,葉友.會(huì)計(jì)師事務(wù)所法律組織形式的企業(yè)理論觀點(diǎn)――為什么應(yīng)采取合伙制而不應(yīng)采取有限公司制[J].會(huì)計(jì)研究,2003,(7):42-45.

  [6]周莉.國外會(huì)計(jì)師事務(wù)所組織形式比較研究[J].會(huì)計(jì)之友,2010,(9):12-15.

  [7]孟曉俊,嚴(yán)慧.論會(huì)計(jì)師事務(wù)所的組織形式[C].中國會(huì)計(jì)學(xué)會(huì)審計(jì)專業(yè)委員會(huì)學(xué)術(shù)年會(huì)論文集,2010.

  [8]張連起.特殊普通合伙轉(zhuǎn)制的實(shí)踐與體會(huì)[J].中國注冊會(huì)計(jì)師,2011,(4):27-31.

  [9]余俊仙,馬銳華,汪祥耀.我國會(huì)計(jì)師事務(wù)所特殊普通合伙制的風(fēng)險(xiǎn)分析和防范對策[J].中國注冊會(huì)計(jì)師,2013,(6):76-82.

  [10]Dye R A. Auditing Standards,Legal Liability,and Auditor Wealth[J]. Journal of Political Economy,1993,(5):887-914.

  [11]King R R. Schwartz R. Legal Penalties and Audit Quality:An Experimental Investigation[J].Contemporary Accounting Research,1999,16(4):66-68.

  [12]Nieholas D N, King R R. Negligence versus Strict Liability Regimes in Auditing:An Experimental Investigation[J].The Accounting Review,1992,67(1):97-120.

  [13]劉峰,許菲.風(fēng)險(xiǎn)導(dǎo)向型審計(jì)、法律風(fēng)險(xiǎn)、審計(jì)質(zhì)量――兼論“五大”在我國審計(jì)市場的行為[J].會(huì)計(jì)研究,2002,(2):21-27.

  [14]雷光勇,,劉丹.獨(dú)立審計(jì)質(zhì)量影響因素分析[J].中國注冊會(huì)計(jì)師,2006,(8):58-62.

  [15]劉更新,蔡利.審計(jì)管制、審計(jì)責(zé)任與審計(jì)質(zhì)量研究:基于法律標(biāo)準(zhǔn)不確性影響的分析[J].審計(jì)研究,2010,(3):67-75.

  [16]宋衍蘅,肖星.監(jiān)管風(fēng)險(xiǎn)、事務(wù)所規(guī)模與審計(jì)質(zhì)量[J].審計(jì)研究,2012,(1):83-89.

  [17]范燕飛.特殊普通合伙制下的事務(wù)所行為研究――基于審計(jì)質(zhì)量、客戶選擇和審計(jì)收費(fèi)視角[D].杭州:浙江財(cái)經(jīng)學(xué)院,2012.

  [18]李爽,吳溪.后中天勤時(shí)代的中國證券審計(jì)市場[J].會(huì)計(jì)研究,2005,(6):10-15.

  [19]呂鵬,陳小悅.有限責(zé)任制、無限責(zé)任制與審計(jì)質(zhì)量:一個(gè)博弈的視角[J].審計(jì)研究,2005,(2):41-45.

  [20]李江濤,宋華楊,鄧迦予.會(huì)計(jì)師事務(wù)所轉(zhuǎn)制政策對審計(jì)定價(jià)的影響[J].審計(jì)研究,2013,(2):99-105.

  [21]Chan D K, Pae S. An Analysis of the Economic Consequences of the Proportionate Liability Rule[J]. Contemporary Accounting Research,1998,(15):457-480.

  [22]Lennox C, Li B. The Consequences of Protecting Audit Partners' Personal Assets from the Threat of Liability[J].Journal of Accounting and Economics,2012,54(S2-3):154-173.

  [23]劉斌,王杏芬,李嘉明.多客戶審計(jì)、審計(jì)公司組織形式與審計(jì)失敗[J].審計(jì)研究,2008,(1):90-96.

  [24]逯穎.會(huì)計(jì)師事務(wù)所組織形式對審計(jì)質(zhì)量的影響[J].審計(jì)與經(jīng)濟(jì)研究,2008,(6):47-50.

  [25]劉斌,韓傳模.會(huì)計(jì)舞弊公司審計(jì)質(zhì)量與事務(wù)所組織形式研究――基于出發(fā)公告的博弈分析[J].會(huì)計(jì)之友,2011,(7):112-116.

  [26]崔麗艷.會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量的影響因素研究[D].濟(jì)南:山東財(cái)經(jīng)大學(xué),2013.

  [27]劉行健,王開田.會(huì)計(jì)師事務(wù)所轉(zhuǎn)制對審計(jì)質(zhì)量有影響嗎[J].會(huì)計(jì)研究,2014,(4):88-96.

  [28]漆江娜,陳慧霖,張陽.事務(wù)所規(guī)模、品牌、價(jià)格與審計(jì)質(zhì)量――國際“四大”中國審計(jì)市場收費(fèi)與審計(jì)質(zhì)量研究[J].審計(jì)研究,2004,(3):60.

  [29]余玉苗,李琳.審計(jì)師任期與審計(jì)質(zhì)量之間關(guān)系的理論分析[J].經(jīng)濟(jì)評論,2003,(11):124-128.

  [30]原紅旗,李海建.會(huì)計(jì)師事務(wù)所組織形式、規(guī)模與審計(jì)質(zhì)量[J].審計(jì)研究,2009,(1):32-37.

  [31]張棟.我國會(huì)計(jì)師事務(wù)所組織形式改革探析[J].財(cái)會(huì)通訊,2009,(4):38-39.

  [32]許玉婷.會(huì)計(jì)師事務(wù)所組織形式轉(zhuǎn)變對審計(jì)質(zhì)量的影響[D].大連:東北財(cái)經(jīng)大學(xué),2013.

  [33]屈依娜.會(huì)計(jì)師事務(wù)所轉(zhuǎn)制對審計(jì)質(zhì)量的影響[D].昆明:云南民族大學(xué),2013.

  [34]陳少青.會(huì)計(jì)師事務(wù)所組織形式變更對審計(jì)收費(fèi)的影響[D].大連:東北財(cái)經(jīng)大學(xué),2013.

  [35]劉啟亮,陳漢文.特殊普通合伙制、政府控制與審計(jì)師選擇[J].財(cái)會(huì)通訊,2012,(8):27-32.

  [36]丁利.會(huì)計(jì)師事務(wù)所轉(zhuǎn)制對審計(jì)質(zhì)量的影響[D].南京:南京大學(xué),2013.

  [37]李彥.會(huì)計(jì)師事務(wù)所轉(zhuǎn)制對審計(jì)質(zhì)量的影響[D].天津:天津財(cái)經(jīng)大學(xué),2013.


  本文關(guān)鍵詞:會(huì)計(jì)師事務(wù)所轉(zhuǎn)制政策對審計(jì)定價(jià)的影響,由筆耕文化傳播整理發(fā)布。



本文編號(hào):230945

資料下載
論文發(fā)表

本文鏈接:http://sikaile.net/jingjilunwen/sjlw/230945.html


Copyright(c)文論論文網(wǎng)All Rights Reserved | 網(wǎng)站地圖 |

版權(quán)申明:資料由用戶8dfb8***提供,本站僅收錄摘要或目錄,作者需要?jiǎng)h除請E-mail郵箱bigeng88@qq.com