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“后安达信时代”的会计业 被引量:1

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出处 《财经》 2002年第14期87-91,共5页 Business & Finance Review
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同被引文献11

  • 1培禾.《注会轮岗大势所趋》[N].《中国证券报》,2003—02—24.
  • 2[美]瓦茨 齐墨尔蔓.《实证会计理论》中文版[M].大连:东北财经大学出版社,1999..
  • 3Anthony H. Catanaeh Jr., Paul L. Walker, 1999. The International Debate over Mandatory Auditor Rotation: A Conceptual Research Framework.International Accounting, Auditing & Taxation,8,43 - 65.
  • 4DeAngelo, L. E., 1981. Auditor Size and Audit Quality. Journal of Accounting and Economics(3), 183 - 199.
  • 5Marshall A. Geiger, K. Raghunandan, 2002. Auditor Tenure and Audit Reporting Failures. Auditing: A Journal of Practice & Theory, 3, 67 -78.
  • 6Petty, R. and S. Cuganesan, 1996. Auditor Rotation:Framing the Debate. Australian Accountant, May, 40-41.
  • 7Palmrose, Z - V, 1991. Trials of Legal Disputes Involving Independent Auditors: Some Empirical Evidence. Journal of Accounting Research(Supplement) ,49 - 185.
  • 8Siew Hong Teoh, 1992. Auditor Independence, Dismissal Threats,and the Market Reaction to Auditor Switches. Journal of Accounting Research, Vol.30, 1- 17.
  • 9Watts, R.L. and Zimmerman L.L., 1983. Agency Problems,Auditing and the Theory of the Firm: Some Evidence. Journal of Law and Economics, Vol.26, 613-633.
  • 10耿建新,杨鹤.我国上市公司变更会计师事务所情况的分析[J].会计研究,2001(4):57-62. 被引量:184

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