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会计师事务所合并对审计质量的影响 被引量:2

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摘要 本文针对会计师事务所合并的情况。
作者 杨清
出处 《知识经济》 2012年第18期86-86,共1页 Knowledge Economy
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  • 1陈关亭,兰凌.操控性应计利润审计质量的实证比较[J].审计与经济研究,2004,19(4):16-19. 被引量:13
  • 2李奇凤,宋琰纹.事务所地域与其对盈余管理的抑制能力[J].中国会计评论,2007,5(1):83-94. 被引量:46
  • 3Teoh, S.H., Wong, T.J., 1993. Perceived Auditor Quality and the Earnings Response Coefficient. Journal of Accounting and Economics 8: 159-621.
  • 4Baskerville, R., Hay, D., 2006. The Effect of Accounting Firm Mergers on the Market for Audit Services: New Zealand Evidence. Abacus 42: 87-104.
  • 5Christiansen, M., Loft, A., 1992. Big Players and Small Players: A Study of Increasing Concentration in the Danish Market for Auditing Services. European Accounting Review 1 : 277-301.
  • 6DeAngelo, L.E. 1981. Audit Size andAudit Quality. Journal of Accounting and Economics 3: 183-199.
  • 7Dechow, P., Dichev, I., 2002. The Quality of Accruals and Earnings: the Role of Accrual Estimation Errors. Accounting Review 77 (Supplement): 35-59.
  • 8Healy, P., Lys, T., 1986. Auditor Changes Following Big Eight Mergers with Non-Big Eight Audit Firms. Journal of Accounting and Public Policy (Winter): 251-265.
  • 9Francis, J., LaFond, R., Olsson, P., Schipper, K., 2005a. The MarketPricingofAccrualsQuality. Journal of Accounting and Economics 39.. 295-327.
  • 10Francis, J., Schipper, K., Vincent, L., 2005b. Earnings and Dividends Informativeness when Cash Flow Rights are Separated from Voting Rights. Journal of Accounting and Economics 39: 329-360.

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