期刊文献+

会计师事务所行业专长与审计收费的实证分析——来自中国A股证券市场2003-2005年的经验数据 被引量:12

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摘要 行业专长是会计师事务所专业技能的重要组成部分。本文为了验证会计师事务所行业专长对审计费用的影响,把行业专长细分为一般行业专长和熟练行业专长,采用多元回归方法,运用2003—2005年我国证券市场数据,证实了行业专长有助于会计师事务所获得更高的审计收费。
作者 王芸 杨华领
出处 《当代财经》 CSSCI 北大核心 2008年第9期126-128,F0003,共4页 Contemporary Finance and Economics
基金 江西省社会科学"十一五"规划项目(06YJ45)
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参考文献10

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二级参考文献10

  • 1Ananth Seetharaman, Ferdinand A. Gul, Stephen G. lynn. Litigation risk and fees:evidence from UK firms cross listed on US markets[J ]Journal of Accounting and economics,2002, Vol. 36 91 - 115.
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  • 8喻小明.关于改制后的注册会计师执业收费的几点思考[J].华东经济管理,2000,14(6):131-132. 被引量:10
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  • 10汤云为,赵春光.实证会计研究中的几个问题[J].会计研究,2001(5):52-56. 被引量:53

共引文献255

引证文献12

二级引证文献32

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