期刊文献+

我国审计市场收费与质量研究 被引量:5

在线阅读 下载PDF
导出
摘要 分别从理论方面和实证检验方面分析了我国审计收费与审计质量之间的关系,指出了它们之间是彼此独立又相互影响的关系。在实证检验上审计收费与审计质量之间存在显著的相关性,在我国审计市场上审计收费对审计质量存在着不良的影响。
作者 孙立
出处 《绿色财会》 2006年第7期38-39,共2页 Green Finance and Accounting
  • 相关文献

参考文献2

二级参考文献17

  • 1Ayoib, C, and Keith A. Houghton, Audit Fee Premiums of Big Eight Firms: Evidence from the Market for Medium - Size U.
  • 2K Auditees, Journal of International Accounting & Taxation, Vo. 5,1996.
  • 3Beatty, R, Auditor Reputation and the Pricing of Initial Public Offerings, The Accounting Review, October, 1989.
  • 4Becker, C and M. DeFond, J. Jiambalvo, The Effect of Audit Quality on Earnings Management, Contemporary Accounting Research, Spring 1998.
  • 5Craswell, A and J R Francis, S L Taylor, Auditor Brand Name Reputations and Industry Specializations, Journal of Accounting and Economics 20,1995.
  • 6DeAngelo, L, Auditor Size and Audit Quality, Journal of Accounting and Economics 3,1981DeFond M and J Jiambalvo, Incidence and Circumstances of Accounting Errors, Accounting Review July 1991.
  • 7DeFond M and J Jiambalvo,Factors Related to Auditor- Client Disagreements over Income - Increasing Accounting Methods, Contemporary Accounting Research, Spring 1993.
  • 8Dechow, P, R G Sloan and A P Sweeney, Detecting Earning Management, The Accounting Review,April 1995.
  • 9Francis,J and D Stokes, Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Austrian Market,Journal of Accounting Research,Autumn, 1986.
  • 10Francis,J and D Simon,A test of Audit Pricing in the Small -Client Segment of the U S Audit Market, The Accounting Review,Jan. 1987.

共引文献385

同被引文献23

引证文献5

二级引证文献4

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部