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优秀硕士毕业论文，完美PDF内部资料。支持编辑复制！！！
目 录
0 引言····························································································1
0.1 研究背景·············································································1
0.2 研究目的与研究意义 ······························································1
0.2.1 研究目的······································································1
0.2.2 研究意义······································································2
0.3 研究方法与研究框架 ······························································3
1 文献回顾······················································································4
1.1 外部审计与银行信贷决策的相关研究··········································4
1.2 外部审计与债务治理效应的相关研究··········································5
1.3 文献评述·············································································7
2 高质量审计与债务治理关系的基础理论分析··········································8
2.1 相关概念界定·······································································8
2.1.1 代理成本与债务治理·······················································8
2.1.2 高质量审计···································································8
2.1.3 公司价值······································································9
2.2 高质量审计与债务治理关系的理论基础·······································9
2.2.1 委托代理理论································································9
2.2.2 债务治理理论······························································11
2.2.3 审计需求动因理论························································11
3 高质量审计与债务治理关系的理论分析与假设提出·······························14
3.1 高质量审计与债务治理的关系分析···········································14
3.2 控制人性质对高质量审计与债务治理关系的影响·························16
3.3 金融发展水平对高质量审计与债务治理关系的影响······················17
4 高质量审计与债务治理关系的实证分析·················
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