期刊文献+

我国审计服务价格体系的现状、根源及其规范化路径 被引量:1

下载PDF
导出
摘要 当前,我国的审计服务价格体系正处于相对不规范的状态。本文首先剖析了现行审计服务市场的定价模式及其主要特征,然后对造成这种审计收费现状的根源进行了深入的探讨,最后提出若干配套措施,为我国审计服务价格机制的规范化提供了一系列政策建议。
作者 周华英
出处 《时代金融》 2011年第4X期11-12,共2页 Times Finance
  • 相关文献

参考文献8

二级参考文献21

  • 1李爽 吴溪.“审计定价与审计任期的经验关系:中国证券市场的证据”,中国注册会计师协会未发表论文稿[Z].,20038..
  • 2Bell, T B , W R Landsman, and D A Shackelford. 2001. Auditors' perceived business risk and audit fees: Analysis and evidence. Journal of Accounting Research 39 , No. 1(June) : 35 - 43.
  • 3Simunic, D A. 1980. The pridng of audit services: Theory and evidence. Journal of Accountimg Research 18 : 161 - 190.
  • 4Seetharaman, A , F A Gul, and S G Lynn. 2002. Litigation risk and audit fees: Evidence from UK firms cross- listed on US markets. Journal of Accounting and Economics 33:91 -115.
  • 5Dan A. Simunic. The Pricing of Audit Services: Theory and Evidence [J].Journal of Accounting Research, 1980,( Spring):161-190.
  • 6Krishnagopal Menon, David D. Williams. Long-Term Trends in Audit Fees[J].Auditing: A Journal of Practice & Theory, 2001,( March):115-136.
  • 7Ananth Seetharaman, Ferdinand A. Gul, Stephen G. lynn. Litigation risk and fees:evidence from UK firms cross listed on US markets[J ]Journal of Accounting and economics,2002, Vol. 36 91 - 115.
  • 8Kenton B. Walker and Eric N. Johson. 1996. A review and Synthesis of Research on Supplier Concentration, Quality and Fee Structure in Non- U. S. Markets for Auditor Services [ J ] The International Journal of Accounting,Vol. 31, No. 1: 1- 18.
  • 9Mark H. Taylor and Danniel T. Simon. 1999. Determinants of Audit Fees: The Importance of Litigation, Disclosure, and Regulatory Burdens in Audit Engagements in 20 Countr[J]The International Journed of Accounting,Vol. 34,No.3,375-388.
  • 10Neil Fargher, Mark H. Taylor and Danniel T. Simon. 2001.The demand for reputation across international markets for audit services[J ]The International Journal of Accounting, Vol. 36 No. 1,407- 421.

共引文献382

同被引文献1

引证文献1

二级引证文献3

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部