控制权和现金流权分离对外部审计选择的影响(5)
2017-02-21 01:06
导读:[20] Francis J . R. and E. R. Wilson Auditor Changes : A Joint Test of Theories Relating to Agency1988. The A ccounting Review. [21] Simunic Dan The p ricing of audit service: theory and evidence.1980
[20] Francis J . R. and E. R. Wilson Auditor Changes : A Joint Test of Theories Relating to Agency1988. The A ccounting Review.
[21] Simunic Dan The p ricing of audit service: theory and evidence.1980Journal of accounting research.
[22] DeFond M. LThe Association between Changes in Client Firm Agency Costs and Auditor Switching. 1992.Aud ting : A Journal of Practice