期刊文献+
任意字段
题名或关键词
题名
关键词
文摘
作者
第一作者
机构
刊名
分类号
参考文献
作者简介
基金资助
栏目信息

审计独立风险的动因、环境及其治理 被引量：5

The Causes,Environment and Administer of Audit Independent Risk
下载PDF
导出
摘要 本文借鉴西方独立风险的理论,就独立风险的产生动因、作用环境及其缓解机制提出一个分析框架,对三者之间的逻辑关系进行探讨,并结合中国资本市场的制度背景,就如何治理中国审计市场的独立风险提出了一些政策性建议。 The article use the theory of west countries' independent risk,with regard to the emergence cause,environment and lyses mechanism,put forward an analysis frame,probe into the logical relationship in them,and combine with China capital market's system basic,put forward some political suggestions to China audit market's independent risk managements.
作者 王跃堂 赵子夜
机构地区 南京大学会计学系
出处 《当代财经》 CSSCI 北大核心 2003年第9期109-112,共4页 Contemporary Finance and Economics
关键词 独立风险 审计质量 风险治理 independent risk audit quality risk administer
分类号 F239.43 [经济管理—会计学]
  • 相关文献

参考文献8

  • 1葛家澍,黄世忠.安然事件的反思——对安然公司会计审计问题的剖析[J].会计研究,2002(2):3-11. 被引量：334
  • 2郝振平,钱苹.公司治理结构中的审计独立性[J].审计研究,2001(3):10-13. 被引量：48
  • 3James S. Turley,2002.How Accounting Can Get Back Its Good Name, Wall Street Journal, Feb 4: 2-4.
  • 4Karla M Jhonstone, Michael H Sutton, and Terry D Warfield, 2001. Antecedents and Consequences of Independence Risk: Framwork for Analysis. Accounting Horizons, march: 6-8.
  • 5Koonce,L, Uanderson and G.Marchant, 1995. Justification of decisions in auditing. Journal of Accounting Research, March:371-382.
  • 6Matsumura, E M and P R Tucker, 1995. Second Panter Review: An analyticai model. Journal of Accounting, May:175-195.
  • 7Simunic, D, 1994. Auditing, consultlng, and auditor independence. Journal of Accounting Research, March: 680-701.
  • 8Stephen G Ryan, Chair (GROUP), 2001. SEC Auditor Independence Requirments. Accounting Horizons, December: 3-6.

二级参考文献7

  • 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

共引文献379

同被引文献41

  • 1叶萍,李若山.对我国舞弊审计制度的思考[J].中国审计,2004(3):33-34. 被引量：11
  • 2李维安,王新汉,王威.盈余管理对审计意见的影响[J].财经论丛（浙江财经学院学报）,2005(1):78-85. 被引量：30
  • 3CHOW C,RICE S.Modified audit opinions and auditor switching[J].The Accounting Review,1982,57:326-335.
  • 4BECKER C M,DEFOND J JIAMBALVO,RUBRAMANYAM K R.The effect of audit quality on earnings management[J].Contemporary Accounting Research,1998(15):1-24.
  • 5KIM Jeong-Bon,CHUNG Richard,FIRTH Michael.Auditor conservatism,asymmetric,and earnings management[J].Contemporary Accounting Research,2003,20(2):323-336.
  • 6ANDERSON Urton,KADOUS Kathryn,KOONCE Lisa.The role of incentives to manage earnings and quantification in auditor's evaluations of management-provided information[J].Auditing,2004(3):1-2.
  • 7DAVIDSON Wallace N,JIRAPORN Pornsit,DADALT Peter.Causes and consequences of audit shopping:an analysis of audit opinion,earnings management and auditor changes[J].Quarterly Journal of Business and Economics,2006,45(2):69-87.
  • 8DEFOND Mark L,RAGHUNANDAN K,SUBRAMANYAM K R.Do non-audit service fees impair auditor independence? Evidence from going concern opinions[J].Journal of Accounting Research,2002,40(4):1 247-1 274.
  • 9CHEN Charles,CHEN J E,S Su X.Profitability regulation,earnings management and modified audit opinions:evidence from China[J].Auditing,2001,2(20):9-21.
  • 10HAW I,QI D,WU W,et al.Earnings management of listed firms in response to security regulations in China[J].Journal of Accounting and Economics,1998(3):269-306.

引证文献5

二级引证文献5

当代财经
2003年 第9期

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