内部审计水平与盈余质量之间的关系分析——来自中国深市A股上市公司的经验证据.pdfVIP

目 录 0. 引言······························································································1 0.1 研究背景及意义·······································································1 0.1.1 研究背景········································································1 0.1.2 研究意义········································································2 0.2 研究内容与方法·······································································2 0.3 研究框架················································································2 1. 文献综述························································································4 1.1 国外文献回顾··········································································4 1.1.1 内部审计水平及其衡量······················································4 1.1.2 盈余质量的影响因素·························································6 1.1.3 内部审计水平与盈余质量的关系··········································7 1.2 国内文献回顾··········································································8 1.2.1 内部审计水平及其衡量······················································8 1.2.2 盈余质量的影响因素·························································9 1.2.3 内部审计水平与盈余质量的关系········································10 1.3 文献评述··············································································11 2. 内部审计水平与盈余质量的理论概述··················································12 2.1 内部审计的定义及职能作用·····················································12 2.1.1 内部审计的定义·····························································12 2.1.2 内部审计的职能作用·······················································14 2.2 盈余质量的定义及其影响因素概述 ············································15 2.2.1 盈余质量的定义·····························································15 2.2.2 盈余质量的影响因素············