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te pu zhuan zhi ben tu hua zhuan zhi yu si da shen ji shou fei ji yu zhuan zhi zheng ce fa bu xiao ying de yan jiu
Author(s): 
Pages: 148-155
Year: Issue:  1
Journal: Finance and Accounting Monthly

Keyword:  特普转制本土化转制法律责任合伙人本土化审计收费;
Abstract: "四大"转制既是"特普转制"又是"本土化转制"。以2009~2014年上市公司的数据为对象,研究"特普转制"和"本土化转制"对"四大"审计收费的影响,两两年度数据比较结果显示,"特普转制"和"本土化转制"政策发布对审计收费产生了不同影响。面板数据回归结果进一步表明,由于存在法律责任加大的预期,"特普转制"政策发布后"四大"审计收费显著提高;由于市场对合伙人本土化存在质疑,"本土化转制"政策发布后"四大"审计收费却显著降低。总体上转制政策的实施显著提高了"四大"审计收费。
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