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论注册会计师审计失败中的独立性缺失 被引量:1

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出处 《税务纵横》 2003年第2期70-71,共2页
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  • 1Antle,R., 1982,"The Auditor as an Economic Agent", Journal of Accounting Research, Vol. 20 No. 2 Pt. II Autumn.503-527
  • 2Antle, R., 1984,"Auditor Independence",Journal of Accounting Research ,Vol. 22 No. 1 Spring,1-19.
  • 3Baiman,S. ,Evans Ⅲ,J. H. and Nagarajan, N.J. ,1991 ,“Collusion in Auditing", Journal of Accounting Research, Vol. 29 No.1 Spring, 1-18.
  • 4DeAngelo, L. E., 1981, "Auditor Independence,' Low Bailing',and Disclosure Regulation ", Journal of Accounting and Economics ,3:113-127.
  • 5DeFond,Mark L., Woog T.J. and Li,Shuhua, 2000,"The Impact of Improved Auditor Independence on Audit Market Concentration in China" , Journal of Accountinging and Economics,28:269-305.
  • 6Lee, C.J.and Gu, Z. Y., 1998,"Low Bailing, Legal Liability, and Auditor Independence", Accounting Review, Vol 73,No. 4,533-555.
  • 7郝振平.审计关系的代理理论分析[J].审计研究,2000(1):20-25. 被引量:35

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