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关于外部审计和股权融资成本的研究,中国学者对其的研究还处在摸索期。而国外的相关研究比较全面,尤其关于外部审计的审计质量和股权融资成本之间关联的研究比国内透彻。一些相关研究主要围绕:盈余管理、盈余质量、信息披露质量、审计意见和外部审计的审计质量等与股权融资成本的关联这几个方面展开。
As to the research on the cost of external audit and equity financing, the research on it by Chinese scholars is still in the groping period. The relevant research abroad is more comprehensive, especially on the quality of audit of the external audit and the relationship between the cost of equity financing than the domestic thorough. Some related researches focus on several aspects such as the relationship between earnings management, earnings quality, information disclosure quality, auditing opinions and auditing quality of external auditing and equity financing costs.