期刊文献+

WTO、透明度与我国会计准则的国际化协调 被引量:3

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作者 刘峰
出处 《审计与经济研究》 CSSCI 北大核心 2008年第3期111-111,共1页 Journal of Audit & Economics
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同被引文献27

  • 1葛家澍,张金若.FASB与IASB联合趋同框架(初步意见)的评介[J].会计研究,2007(2):3-10. 被引量:78
  • 2DeAngelo. Auditor Size, Audit Quality [ J ]. Joural of Economics, 1981 (3) : 183 - 199.
  • 3Watkins, Hillison, S. E. Morecroft.. AuditQuality: A Synthesis of Theory and Empirical Evidence [ J ]. Journal of Accounting Literature, 2004 ( 23 ) : 153 - 193.
  • 4Dye, R. A. Auditing Standards. Legal Liability and Auditor Wealth [ J ]. Journal of Political Economy, 1993 : 887 - 914.
  • 5Copley & Doucet. the Large Audit Finn Fee Premium : A Case of Selectivity. Bias Journal of Accounting[ J ]. Auditing and Finance, 1993:73 -91.
  • 6Watts and Zimmerman, Agency problems, Auditing, and the theory of the firm: Some Evidence[J]. Journal of Law and Economics, 1986(3) :613 - 643.
  • 7Stephen M, Thomas S, Karim J, et al. Response to the financial accounting standards board's and the international accounting standard board's joint discussion paper entitled preliminary views on financial statement presentation [ J ]. Accounting Horizons, 2010,24( 1 ) : 149 - 158.
  • 8Nissim D, Penman S H. Ratio analysis and equity valuation: from research to practice[ J ]. Review of Accounting Studies,2001,6( 1 ) : 109 - 154.
  • 9中华人民共和国财政部.中国企业会计准则与国际财务报告准则持续趋同路线图[S].2010.
  • 10IASB, FASB. Preliminary views on financial statement presentation [R]. Discussion Paper,2008.

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