党组织通过“双向进入、交叉任职”参与国有企业经营决策是我国特有的制度安排,这一制度安排是否会增加国有企业对高质量审计的需求?文章以2006-2012年国有
国有企业党组织治理的信号传递效应—基于审计师选择的分析
摘要
参考文献
摘要
9 孙铮, 曹宇.股权结构与审计需求[J].审计研究, 2004, (3):7-14.
12 Ang J, Boyer C. Finance and politics:The wealth effects of special interest group influence during the nationalisation and privatisation of Conrail[J]. Cambridge Journal of Economics, 2007, 31(2):193-215.
13 Becker C L, DeFond M L, Jiambalvo J, et al. The effect of audit quality on earnings management[J]. Contemporary Accounting Research, 1998, 15(1):1-24. DOI:10.1111/care.1998.15.issue-1
14 Chang E C, Wong S M L. Political control and performance in China's listed firms[J]. Journal of Comparative Economics, 2004, 32(4):617-636. DOI:10.1016/j.jce.2004.08.001
15 Fan J P H, Wong T J. Corporate ownership structure and the informativeness of accounting earnings in East Asia[J]. Journal of Accounting and Economics, 2002, 33(3):401-425. DOI:10.1016/S0165-4101(02)00047-2
16 Fan J P H, Wong T J, Zhang T. Politically connected CEOs, corporate governance, and Post-IPO perfor-mance of China's newly partially privatized firms[J]. Journal of Financial Economics, 2007, 84(2):330-357. DOI:10.1016/j.jfineco.2006.03.008
17 Guedhami O, Pittman J A, Saffar W. Auditor choice in politically connected firms[J]. Journal of Accounting Research, 2014, 52(1):107-162. DOI:10.1111/joar.2014.52.issue-1
18 Gul F A, Chen C J, Tsui J S. Discretionary accounting accruals, managers' incentives, and audit fees[J]. Contemporary Accounting Research, 2003, 20(3):441-464. DOI:10.1506/686E-NF2J-73X6-G540
19 Sawant R J. Asset specificity and corporate political activity in regulated industries[J]. Academy of Management Review, 2012, 37(2):194-210. DOI:10.5465/amr.2010.0022
20 Wang Q, Wong T J, Xia L. State ownership, the institutional environment, and auditor choice:Evidence from China[J]. Journal of Accounting and Economics, 2008, 46(1):112-134. DOI:10.1016/j.jacceco.2008.04.001
引用本文
程博, 宣扬, 潘飞. 国有企业党组织治理的信号传递效应—基于审计师选择的分析[J]. 财经研究, 2017, 43(3): 69–80.
导出参考文献,格式为: