整合审计收费、两职合一与盈余管理.pdfVIP

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2020-08-27 发布于江苏
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整合审计收费、两职合一与盈余管理.pdf

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目录 1 引言······························································································1 1.1 研究背景与意义··········································································1 1.1.1 研究背景··············································································1 1.1.2 研究意义··············································································2 1.2 研究思路与方法··········································································3 1.2.1 研究思路··············································································3 1.2.2 研究方法··············································································3 1.3 创新之处···················································································4 1.4 研究框架···················································································4 2 文献综述························································································7 2.1关于整合审计收费相关文献回顾·····················································7 2.2 盈余管理相关文献回顾·································································9 2.2.1盈余管理的含义·····································································9 2.2.2 盈余管理度量的文献综述·························································9 2.3 审计费用与审计质量评价相关文献回顾···········································11 2.4 关于两职合一与盈余管理相关文献回顾···········································12 2.5文献评述··················································································14 3 整合审计收费、两职合一与盈余管理的理论概述···································15 3.1整合审计及整合审计收费概念的界定··············································15 3.1.1整合审计的定义····································································15 3.1.2 整合审计收费的定义······························································15 3.2 两职合一概念的界定···································································15 3.3盈余管理概念的界定······