期刊文献+

上市公司非标准无保留意见分析 被引量:1

Analysis of Unstandardized Audit Opinions on Public Companies
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摘要 从总体情况来看,我国注册会计师较好地扮演了“经济警察”的角色,为提高上市公司所披露信息的可靠性和决策相关性做出了很大贡献。然而,随着我国中小股东保护机制的进一步加强,注册会计师的审计风险意识和法律责任意识还有待进一步强化。
作者 蒋义宏 魏刚
出处 《证券市场导报》 北大核心 2002年第3期31-36,共6页 Securities Market Herald
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参考文献9

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共引文献573

同被引文献12

  • 1李延喜,姚宏,高锐.上市公司利润操纵行为识别模型研究[J].管理评论,2006,18(1):3-9. 被引量:10
  • 2YAO Hong,LI Yanxi,GAO Rui.How to recognize aggressive earnings management from listed companies[A].Proceedings of 2005 International Conference on Management Science & Engineering[C].Harbin Institute of Technology Press,Harbin,2005.1721-1726.
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  • 7Jayne G,Paul M,Alan R.Earnings and impression management in financial reports:the case of CEO changes[J].Abacus,2003,39(1):95-99.
  • 8Kao Lanfeng,Chen Anlin.The effects of board characteristics on earnings management[J].Corporate Ownership & Control,2004,1(3):96-99.
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