Quality of Financial Statements and Tenure of Statement-Related Personnel
Quality of Financial Statements and Tenure of Statement-Related Personnel
参考文献19
-
1American Institute of Certified Public Accountants [AICPA]. (1992a). Statement of position regarding mandatory rotation of audit firms of publicly held companies. New York, NY: AICPA.
-
2American Institute of Certified Public Accountants [AICPA]. (1992b). Serving the public interest: A new conceptual framework for auditor independence. New York, NY: AICPA.
-
3Bartov, E., & Cohen, D. (2006). Mechanisms to meet/beat analysts' earnings expectations in the pre- and post-Sarbanes-Oxley eras. Working Paper, New York University.
-
4Beck, P. J., & Wu, M. G. H. (2006). Learning by doing and audit quality. Contemporary Accounting Research, 23(1), 1-30.
-
5Becker, C. L., DeFond, M. L., Jiambalvo, J., & Subramanyam, K. R. (1998). The effect of audit quality on earnings management. Contemporary Accounting Research, 15(1), 1-24.
-
6Bliss, M. A. (2011). Does CEO duality constrain board independence? Some evidence from audit pricing. Accounting and Finance, 51(2), 361-380.
-
7Carcello, J. V., & Nagy, A. L. (2004). Audit finn tenure and fraudulent financial reporting. Auditing: A Journal of Practice and Theory, 23(2), 55-69.
-
8Chen, C., Lin, C., & Lin, Y. (2008). Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality? Contemporary Accounting Research, 25(2), 415-445.
-
9Chi, W., Huang, H., Liao, Y., & Xie, H. (2009). Mandatory audit partner rotation, audit quality, and market perception: Evidence from Taiwan. Contemporary Accounting Research, 26(2), 359-391.
-
10Cohen, D., Dey, A., & Lys, T. (2008). Real and accruals-based earnings management in the pre- and post-Sarbanes-Oxley periods. The Accounting Review, 83(3), 757-787.
-
1王茹.一种应用于铁通公司营业统计的方法研究[J].科学之友(下),2012(10):152-153.
-
2John Silltow,刘丽明(译).认识电子邮件系统[J].中国内部审计,2005(8):70-71.
-
3盖全正.浅析医院引入注册会计师审计的必要性[J].中国外资,2012,0(A06):68-68. 被引量:1
-
4车伟娜.关于长期股权投资准则修订后会计核算的探讨[J].商业会计,2015(3):97-99. 被引量:3
-
5徐全华.新会计准则对财务报表分析的影响[J].中国管理信息化,2008,11(2):38-40. 被引量:12
-
6白杨.浅议合并财务报表编制质量现状及建议[J].中国金属通报,2015(12):44-46. 被引量:1
-
7Bob Beauchamp.遵从法规管业务[J].软件世界,2005(2):81-81.
-
8周宇飞,王丽敏.我国合并会计报表的合并范围问题[J].合作经济与科技,2005(08X):40-41. 被引量:2
-
9罗勇.妙用通配符 删除多余答案[J].电脑迷,2007,0(21):83-83.
-
10陈建兵.再谈Delphi中实现快速、动态完成报表的编制[J].电脑知识与技术,2006(9):132-134.