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审计独立性影响因素的经济分析 被引量:1

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摘要 一、审计独立性在公司会计信息披露中的作用 审计本质理论的信息观认为:在以两权分离和受托责任为基础的现代公司治理结构下,各利益方对会计信息的占有存在着不对称现象,由此会产生道德风险、逆向选择、资本市场“劣质公司驱逐优质公司”等诸多问题。公司管理当局公开披露会计信息则成为降低信息不对称的主要手段和必然选择。
机构地区 武汉理工大学
出处 《财会通讯(上)》 北大核心 2010年第2期21-23,共3页 Communication of Finance and Accounting
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  • 1李军林,李天有.讨价还价理论及其最近的发展[J].经济理论与经济管理,2005,25(3):63-67. 被引量:25
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