中国审计市场管制放松的经济后果研究——来自B股审计市场的证据
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财经研究 2010 年 第 36 卷第 07 期, 页码：71 - 81
摘要
参考文献
摘要
文章以B股市场双重审计制度的废除为切入点,研究了管制的放松对审计市场效率的影响。结果显示,总体而言,投资者并未给予积极的反应,不过原先采用同一集团审计模式的公司其市场反应显著好于原先采用不同集团审计模式的公司。进一步研究发现,政策生效之后大部分B股公司放弃双重审计,审计费用随之大幅下降,同时先前实施不同集团审计模式的公司其审计质量和信息环境出现恶化,而原先实施同一集团审计模式的公司却没有发生显著变化。
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[19] Teoh S W, Wong T J. Perceived auditor quality and the earnings response coefficient[J]. The Accounting Review, 1993, 68,346--366．
[2] 方军雄.所有制、制度环境与信贷资金配置[J].经济研究,2007,(12) :82-91．
[3] 李爽,吴溪.补充审计模式与审计独立性:中国B股市场的证据[J].中国会计与财务研究,2003,(3) :43-71．
[4] 李爽,吴溪.双重审计制度取消后的B股审计市场结构与审计费用:初步分析[J].审计研究,2009,(1) :37-42．
[5] 林婵娟,林孝伦.双重审计制度、事务所独立性与审计品质[R].台湾大学工作论文,2009．
[6] 刘萌,刘峰.取消B股双重审计的经济后果分析[J].中国注册会计师,2009,(2) :43-48．
[7] 楼继伟.中国企业会计准则建设的可贵实践和崭新突破[J].会计研究,2006,(2) :5-6．
[8] Bartov, Gul, Tsui. Discretionary-accruals models and audit qualifications[J]. Journal of Accounting & Economics, 2000,30 (3) : 421--452．
[9] Chan K, A Hameed. Stock price synchronicity and analyst coverage in emerging markets[J]. Journal of Financial Economics , 2006,80 : 115--147．
[10] Francis J, Maydew E, Sparks H. The role of big 6 auditors in the credible reporting of accruals[J]. Auditing: A Journal of Practice & Theory, 1999,18(2) :17--34．
[11] Francis,LaFond,Olsson, et al. Costs of equity and earnings attributes[J]. The Accounting Review, 2004,79(4) : 967--1010．
[12] He X J, Wong T J, Young D Q. Challenges for implementation of fair value accounting in emerging markets: Evidence from IFRS adoption in China[R]. Working Paper, The Chinese University of Hongkong,2009．
[13] Hilary G, Lennox C. The credibility of self-regulation: Evidence from the accounting profession's peer review program[J]. Journal of Accounting & Economics, 2005,40: 211--229．
[14] Jones K, Krishnan G, Melendrez K. Do models of discretionary accruals detect actual cases of fraudulent and restated earnings? An empirical analysis[J]. Contemporary Accounting Research, 2008,25 (2) : 499--531．
[15] Kin L. Economic consequences of regulated changes in disclosure: The case of executive compensation[J]. Journal of Accounting & Economics , 2003,35 : 285--314．
[16] Kothari S P, Leone A, Wasley C. Performance matched discretionary accrual measures[J]. Journal of Accounting & Economics,2005, 39:163--197．
[17] Roll R. R~2[J]. Journal of Finance, 1998,43,541--566．
[18] Srinidhi, Gul. The differential effects of auditors' nonaudit and audit fees on accrual quality[J]. Contemporary Accounting Research, 2007,24 (2) : 595--629．
[19] Teoh S W, Wong T J. Perceived auditor quality and the earnings response coefficient[J]. The Accounting Review, 1993, 68,346--366．
引用本文
方军雄. 中国审计市场管制放松的经济后果研究——来自B股审计市场的证据[J]. 财经研究, 2010, 36(7): 71–81.
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