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隆冬时节满含春——李爽副秘书长畅谈会计服务市场开放与独立审计准则制定 被引量:1

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作者 望春
出处 《中国注册会计师》 2002年第2期4-6,共3页 The Chinese Certified Public Accountant
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  • 1钟注.“2001年全国会计师事务所基本情况表”[J].中国注册会计师,2002,.
  • 2罗斯.L.瓦茨,杰罗尔德.L.齐默尔曼.《实证会计理论》,东北财经大学出版社,1999年9月第1版.
  • 3Alchian , Armen & Dsemsetz, Harold, "Production, Information Costs and Economic Organization", American Economic Review, 1972(62), pp:777-795.
  • 4Jensen, Michael & Meckling, Willianm, "Theory of the Firm:Managerial Behavior, Agency Costs and Ownership Structure,"Journal of Financial Economics, 1976 (3), pp: 305-60.
  • 5Laurence Van Lent, "The Economics of an Audit Firm: the Benefits of Partnership Governance", British Accounting Review, 1999(31), pp:225-254.
  • 6Ronald A. Dye, "Incorporation and the Audit Market", Journal of Accounting and Economics, 1995(19), pp:75-114.
  • 7Watts, R, L., "Corporate Financial Statements, a Product of the Market and Political Processes", Australian Journal of Management, 1997(2),pp:53-75.
  • 8Watts, R. L. & Zimmerman L. L. , "Agency Problems, Auditing and the Theory of the Firm: Some Evidence", Journal of Law and Economics, 1983(26),pp:613-33.
  • 9William.son, O.E. "Organization Form, Residual Claimants,and Corporate Control", Journal of Law and Economics, 1983(26) ,pp:351-66.
  • 10"Partners In Pain", Economist, 1994(8).

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