Topic | Date | Content | |
1 | Conceptual foundation and economics of auditing ★(1)DeAngelo, L. (1981a), “Auditor Independence, ‘Low Balling’, and Disclosure Regulation”, Journal of Accounting & Economics, December, pp. 113-127. ★(2)DeAngelo, L. (1981b), “Auditor Size and Audit Quality”, Journal of Accounting & Economics, pp. 183-199. （3）Chow, C. W. (1982). The demand for external auditing: size, debt and ownership influences. The Accounting Review. PP. 272-291. (4)Fan, J. and T. J. Wong, Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia. Journal of Accounting Rearch 43 (1): 35-72. | ||
2 裙带关系英文 | The Determinants of Non-Audit Fee/ Audit Fee ★(1)Simunic, D. 1980. The pricing of audit rvices: Theory and evidence. Journal of Accounting Rearch 18 (1): 90-161. (2)Whinant, S., S. Sankaraguruswamy, and K Raghunandan. 2003. Evidence on the joint determination of audit and non-audit fees. Journal of Accounting Rearch 41 (4): 721-744. | ||
3 | The Effect of Industry Specialization ★(1)Craswell, A. T., J. R. Francis, and S. L. Taylor. 1995. Auditor brand name reputations and industry specialization. Journal of Accounting and Economics 20 (3): 297-322. (2)Francis晒黑后如何快速美白, lazy是什么意思J. R, K. Reichelt, and D. Wang. 2005. The pricing of national and city-specific reputations for industry experti in the U.S. audit market. The Accounting Review 80 (1): 113-136. | ||
4 | The Determinants of Auditor Choice/ Auditor Quality哈尔滨法语学习 ★economical(1)Francis, J. and E. Wilson. 1988. Auditor changes: A joint test of theories relating to agency costs and auditor differentiation. The Accounting Review 63 (4): 663-682. (2)Lennox, C. 2005. Management ownership and audit firm size. Contemporary Accounting Rearch 22 (1): 205-227. (3)Qian Wang, T.J. Wong, Lijun Xia, 2008.State ownership, the institutional environment, and auditor choice: Evidence from China. Journal of Accounting and Economics 46:112-134. | ||
5 | The Determinants of Auditor Report ★(1)Loudder M.L. et al. (1992). The information content of audit qualifications. Auditing: A Journal of Practice and Theory 11-1 (Spring):69-82. ★(2)DeFond, M. L., K. Raghunandan and K. R. Subramanyam. 2002. Do non-audit rvice fees impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Rearch 40 (4): 1247-1274. (3)Geiger, M. A, K Raghunandan, and D. V Rama. 2005. Recent changes in the association between bankruptcies and prior audit opinions. Auditing: A Journal of Practice and Theory 24 (1): 21-35.明天用英语怎么说 | ||
6 | The Determinants of Auditor Switch ★(1)Johnson, W. B. and T. Lys. 1990. The market for audit rvice: Evidence from voluntary auditor changes. Journal of Accounting and Economics 12 (January): 281-308. (1) Sankaraguruswamy, S. and J. S. Whinant. 2004. An empirical analysis of voluntarily supplied client-auditor realignment reasons. Auditing: A Journal of Practice & Theory 23 (1): 107-121. | ||
7 不给力英文 | The Determinants of Industry Specialization/Auditor Concentration (1) Eichenher, J. W., and P. Danos. 1981. The analysis of industry-specific auditor concentration: Towards an explanatory model. The Accounting Review 56 (3): 479-492. ★(2)Hogan, C. E., and D. C. Jeter. 1999. Industry Specialization by Auditors. Auditing: A Journal of Practice & Theory 18 (1): 1-17. | ||
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