审计任期与审计质量——相关研究综述
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上海财经大学学报 2008 年 第 10 卷第 02 期, 页码：94 - 99
摘要
参考文献
摘要
随着几起审计失败事件的曝光,以及萨本斯法案的出台,审计任期与审计质量的关系问题就再次成为人们关注的焦点。其实从20世纪60年代开始,有关的研究和争论就一直没有停止过。本文对这些研究进行了分类整理和总结。
[1]耿建新,杨鹤.我国上市公司变更会计师事务所情况的分析[J].会计研究,2001,(4).
[2]陈信元,夏立军.审计任期与审计质量———来自中国证券市场的经验证据[J].会计研究,2006,(1).
[3]刘成立,王晓艳.事务所任期、审计质量与事务所强制轮换[J].财贸研究,2006,(6).
[4]刘启亮.事务所任期与审计质量———来自中国证券市场的经验证据[J].审计研究,2006,(4).
[5]夏立军,陈信元,方轶强.审计任期与审计独立性:来自中国证券市场的经验证据[J].中国会计与财务研究,2005,(1).
[6]Arrunada,B.and Paz-Ares,C.Mandatory rotation of company auditors:a critical examination[J].Inter-national Reviewof Lawand Economics,1997,17:31~61.
[7]Bates,H.L.,Ingram,R.W.and Reckers,P.M.J.Auditor client affiliation:thei mpact on materiality[J].Journal of Accountancy,April,1982,60~63.
[8]Becker,C.L.,M.L.DeFond,J.Jiambalvo,and K.R.Subramanyam.The effect of audit quality onearnings management[J].Contemporary Accounting Research,1998,15:1~24.
[9]Boone Jeff P.,Khurana,Inder K.Raman,K.K.Audit Firm Tenure and Perceived Audit Quality[D].Working Paper,SSRN,2005.
[10]Carcello,J.V.,and A.L.Nagy.Audit firmtenure and fraudulent financial reporting[J].Auditing:AJournal of Practice and Theory 2004,23:5~69.
[11]Davis,L.R.,B.Soo,and G.Trompeter.Auditor tenure,auditor independence and earnings manage-ment[D].Working paper,Boston College,Boston,MA,2002.
[12]Dopuch,N.,R.R.King,and R.Schwartz.Independencein appearance andinfact:An empirical inves-tigation[J].Contemporary Accounting Research,2003,65:83~113.
[13]Firth,M.Auditor-client relationships and their i mpact on bankers’perceived lending decisions[J].Ac-counting and Business Research,Summer,1981,179~188.
[2]陈信元,夏立军.审计任期与审计质量———来自中国证券市场的经验证据[J].会计研究,2006,(1).
[3]刘成立,王晓艳.事务所任期、审计质量与事务所强制轮换[J].财贸研究,2006,(6).
[4]刘启亮.事务所任期与审计质量———来自中国证券市场的经验证据[J].审计研究,2006,(4).
[5]夏立军,陈信元,方轶强.审计任期与审计独立性:来自中国证券市场的经验证据[J].中国会计与财务研究,2005,(1).
[6]Arrunada,B.and Paz-Ares,C.Mandatory rotation of company auditors:a critical examination[J].Inter-national Reviewof Lawand Economics,1997,17:31~61.
[7]Bates,H.L.,Ingram,R.W.and Reckers,P.M.J.Auditor client affiliation:thei mpact on materiality[J].Journal of Accountancy,April,1982,60~63.
[8]Becker,C.L.,M.L.DeFond,J.Jiambalvo,and K.R.Subramanyam.The effect of audit quality onearnings management[J].Contemporary Accounting Research,1998,15:1~24.
[9]Boone Jeff P.,Khurana,Inder K.Raman,K.K.Audit Firm Tenure and Perceived Audit Quality[D].Working Paper,SSRN,2005.
[10]Carcello,J.V.,and A.L.Nagy.Audit firmtenure and fraudulent financial reporting[J].Auditing:AJournal of Practice and Theory 2004,23:5~69.
[11]Davis,L.R.,B.Soo,and G.Trompeter.Auditor tenure,auditor independence and earnings manage-ment[D].Working paper,Boston College,Boston,MA,2002.
[12]Dopuch,N.,R.R.King,and R.Schwartz.Independencein appearance andinfact:An empirical inves-tigation[J].Contemporary Accounting Research,2003,65:83~113.
[13]Firth,M.Auditor-client relationships and their i mpact on bankers’perceived lending decisions[J].Ac-counting and Business Research,Summer,1981,179~188.
引用本文
杜英. 审计任期与审计质量——相关研究综述[J]. 上海财经大学学报, 2008, 10(2): 94–99.
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