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行业专门化与会计师事务所的竞争优势 被引量:10

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作者 李慧余 玉苗
机构地区 武汉大学
出处 《审计月刊》 2005年第9期40-41,共2页
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  • 1Audrey A.Gramling, Dan N. Stone. 2001. Audit Firm Industry Expertise:A Review and Synthesis of the Archival Literature,Journal of Accounting literature, Vol 20, pp: 6-10.
  • 2Alvin A. Arens, James K. Loebbecke, Auditing:An Integrated Approach, Eighth Edition, Prentice Hall, Inc, 2000.
  • 3Cris E. Hogan, Debra C. Jeter . 1999. Industry Specialization by Auditors, Auditing: A Joumal of Practice & Theory, Vol. 18,No. 1, pp: 1-17o.
  • 4Jayanthi Krishnan . 2001. A Comparison of Auditors Expertise and Alternative Measures of Industry Specialization,Asia-Pacific Journal of Accounting & Economics, Vol. 8, pp: 127-142.
  • 5John W. Eichenseher and Paul Danos. 1981. The Analysis of In-dustry-Specific Auditor Concentration:Towards an Explanatory Model,Accounting Review,July, pp:479-492.
  • 6Palmrose , Z-V. 1991. Trials of Legal Disputes Involving Inde-pendent Auditors: Some Empirical Evidence ,Journal of Account-ing Research (Supplement), pp: 149 - 185.
  • 7Merle Erickson, Brian W. Mayhew, William L. Felix. 2000.Why Do Audits Fail? Evidence from Lincoln Savings and Loan,Joumal of Accounting Research, Vol. 38 No. 1, pp: 165-193.
  • 8Mun Soo Choi, Daniel Zeghal. 1992. The Effect of Accounting Firms Mergers on International Markets for Accounting Ser-vices, Journal of International Accounting, Auditing & Taxa-tion,p: 9.

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