共被期刊论文引用了2次
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| 1 | Abnormal Audit Fees and Audit Opinion–Further Evidence from China's Capital Market显示文摘The existing literature on audit opinion shopping provides inconsistent evidence on whether such shopping has any association with abnormal audit fees. In this paper, we hypothesize that firms engage in audit opinion shopping and pay an abnormal audit fee only when their degree of accounting quality is low. To examine the issue, we group firms on the basis of their change in return on assets(ROA), and show that abnormal audit fees improve audit opinions only among firms that engage local auditors and have a low degree of ROA, but report a large increase in ROA, especially when the ROA change is the result of abnormal accruals. We find no association between abnormal audit fees and audit opinion improvement for other firms. | Zanchun Xie Chun Cai Jianming Ye | 2010 | China Journal of Accounting Research2010，，Z1： | 9 |
| 2 | 事务所声誉、法律环境与审计合约稳定性显示文摘基于我国证券审计市场'四大'与企业之间审计聘用关系视角,考察法律环境对'四大'与企业之间审计合约稳定性的影响。研究发现:当法律环境薄弱时,企业经常发生向下的事务所变更,与'四大'之间的审计合约不稳定;随着法律环境的完善,企业与'四大'之间审计合约的稳定性增强,发生向下事务所变更的概率降低。进一步研究发现:当法律环境薄弱时,事务所面临的诉讼风险低,继任事务所为了获得客户,更容易发生变通审计意见的行为。研究结论表明,法律环境同时影响审计供给和需求两个方面,事务所声誉与法律环境是相互促进的关系。 | 刘明辉 汪玉兰 | 2015 | 会计与经济研究2015，29，3： | 3 |
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