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亏损上市公司审计意见研究 被引量:1

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作者 段培阳
机构地区 上海财经大学
出处 《财会月刊(合订本)》 北大核心 2002年第9期46-47,共2页 Finance and Accounting Monthly
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同被引文献11

  • 1刘斌,孙回回,李嘉明.自愿性会计政策变更与非标审计意见的相关性研究——来自1998~2002年深沪上市公司的经验证据[J].财贸研究,2004,15(3):101-107. 被引量:12
  • 2DOPUCH N,HOLTHAUSEN R.Abnormal stock returns associated with media disclosures of "subject to" qualified audit opinions[J].Journal of Accounting and Economics,1986(8):93-117.
  • 3CHOI S,JETER D.The effect of qualified audit opinions on earnings response coefficients[J].Journal of Accounting and Economics,1992,15:229-247.
  • 4HOPWOOD W,MCKEOWN J,MUTCHLER.A test of the incremental explanatory power of opinion qualified for consistency and uncertainty[J].The Accounting Review,1989(64):28-48.
  • 5KENNEDY D,SHAW W.Evaluating financial distress resolution using prior audit opinion.Contemporary Accounting Research[J],1991(8):97-114.
  • 6BARTOV F,GUL TSUI J.Discretionary-accruals models and audit qualifications[J].Journal of Accounting and Economics,2000,30:421-452.
  • 7BRADSHAW M,RICHARDSON S,SLOAN R..Do analysts and auditors use information in accruals?[J].Journal of Accounting Research,2001,39:45-74.
  • 8FRISHKOFF P.An Empirical Investigation of the Concept of Materiality in Auditing[J].Journal of Accounting Research,1970,Supplement:116~129
  • 9DEFOND M L,WONG T J,LI SHUHUA.The impact of improved auditorindependence on audit market concentration in China[J].Journal of Accounting and Economics,2000,28:269-305.
  • 10刘斌,叶建中,廖莹毅.我国上市公司审计收费影响因素的实证研究——深沪市2001年报的经验证据[J].审计研究,2003(1):44-47. 被引量:257

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