税会差异、审计风险与审计收费——基于中国A股制造业上市公司数据的实证研究

[1] Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism*[J] . Gopal V.Krishnan,GnanakumarVisvanathan.Contemporary Accounting Research . 2010 (3)

[2] Long-run corporate tax avoidance [J]. ACCOUNTING REVIEW, 2008, 83 (01) : 61 - 82

[3] The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences[J] . Michelle Hanlon.The Accounting Review . 2005 (1)

[4] Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance[J] . David F. Larcker,Scott A. Richardson.Journal of Accounting Research . 2004 (3)

[5] Earnings Management: New Evidence Based on Deferred Tax Expense[J] . John Phillips,Morton Pincus,Sonja Olhoft Rego.The Accounting Review . 2003 (2)

[6] DETECTING EARNINGS MANAGEMENT [J]. ACCOUNTING REVIEW, 1995, 70 (02) : 193 - 225

[1] Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism*[J] . Gopal V.Krishnan,GnanakumarVisvanathan.Contemporary Accounting Research . 2010 (3)

[2] Long-run corporate tax avoidance [J]. ACCOUNTING REVIEW, 2008, 83 (01) : 61 - 82

[3] The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences[J] . Michelle Hanlon.The Accounting Review . 2005 (1)

[4] Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance[J] . David F. Larcker,Scott A. Richardson.Journal of Accounting Research . 2004 (3)

[5] Earnings Management: New Evidence Based on Deferred Tax Expense[J] . John Phillips,Morton Pincus,Sonja Olhoft Rego.The Accounting Review . 2003 (2)

[6] DETECTING EARNINGS MANAGEMENT [J]. ACCOUNTING REVIEW, 1995, 70 (02) : 193 - 225