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Governance and Auditing
This authoritative new collection contains reprints of seminal articles on the subject of auditing and its relationship to the way in which outside stakeholders monitor the activities of corporate management. Whilst the primary audience is students in upper-level undergraduate and graduate accounting courses, the book should also be of use to existing researchers, as it collects together the ‘must read’ articles on the subject in a readily accessible form.
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备受好评
Contributors
内容
More Information
This authoritative new collection contains reprints of seminal articles on the subject of auditing and its relationship to the way in which outside stakeholders monitor the activities of corporate management. Whilst the primary audience is students in upper-level undergraduate and graduate accounting courses, the book should also be of use to existing researchers, as it collects together the ‘must read’ articles on the subject in a readily accessible form.
这些文章已被选为涵盖四个广泛的主题领域：（i）审计在治理过程中的作用，（ii）审计质量和审核员声誉，（iii）治理和审计委员会以及（iv）内部和外部之间的关系审核员。读物表明，已经完成了许多工作，并且现在存在有关审计如何有助于公司治理的大量知识。该卷为问题做出了重要的贡献，该问题将在未来几年继续引起挑战。
这些文章已被选为涵盖四个广泛的主题领域：（i）审计在治理过程中的作用，（ii）审计质量和审核员声誉，（iii）治理和审计委员会以及（iv）内部和外部之间的关系审核员。读物表明，已经完成了许多工作，并且现在存在有关审计如何有助于公司治理的大量知识。该卷为问题做出了重要的贡献，该问题将在未来几年继续引起挑战。
备受好评
‘从上述书中可以看出，这本书构成了关于持续关注的主题领域的广泛质量和有趣的论文的广泛选择。。。彼得·莫泽（Peter Moizer）的介绍是简洁的，有说服力的，并提供了一个令人信服的结构，可以在其中考虑论文。选择的另一个特别好的特征是，通常通过在特定领域中包括两篇论文，即突出显示方法中的思想和改进的方式，因此，读者的味道是如何在给定领域中的论文的风味已经开发了：人们获得了一种活泼的文学感。。。读者不太可能会失望。。 . this volume constitutes a nicely judged and good selection of papers in the area of governance and auditing that is a useful addition to the shelves of anyone with an interest in this area.’
– Pelham Gore, European Accounting Review
– Pelham Gore, European Accounting Review
Contributors
25篇文章，可追溯到1971年至2003年
Contributors include: J.V. Carcello, L. DeAngelo, J.R. Francis, W.B. Johnson, A. Klein, Z.-V. Palmrose, B.T. Pentland, M. Power, L. Rittenberg, D.A. Simunic
Contributors include: J.V. Carcello, L. DeAngelo, J.R. Francis, W.B. Johnson, A. Klein, Z.-V. Palmrose, B.T. Pentland, M. Power, L. Rittenberg, D.A. Simunic
内容
内容：
Acknowledgements
Introduction Peter Moizer
PART I ROLE OF AUDITING IN THE GOVERNANCE PROCESS
1. David Flint（1971），“审计师在现代社会中的作用：探索性论文”
2. Chee W. Chow（1982），“对外部审计的需求：规模，债务和所有权影响”
3. Don Anderson, Jere R. Francis and Donald J. Stokes (1993), ‘Auditing, Directorships and the Demand for Monitoring’
4. Brian T. Pentland (1993), ‘Getting Comfortable with the Numbers: Auditing and the Micro-Production of Macro-Order’
5.迈克尔·鲍尔（Michael Power）（1996），“使事情得到审计”
6.克里斯托弗·G·汉弗莱（Christopher G.
第二部分审核质量和审核员声誉
7.琳达·伊丽莎白·迪安格洛（Linda Elizabeth Deangelo）（1981），“审计师独立性，“低球”和披露法规”
8. Linda Elizabeth DeAngelo (1981), ‘Auditor Size and Audit Quality’
9. Randolph P. Beatty（1989），“审计师的声誉和首次公开发行的定价”
10. Allen T. Craswell, Jere R. Francis and Stephen L. Taylor (1995), ‘Auditor Brand Name Reputations and Industry Specializations’
11. Zoe-Vonna Palmrose (1988), ‘An Analysis of Auditor Litigation and Audit Service Quality’
12.克莱夫·伦诺克斯（Clive S.
13. Jere R. Francis和Earl R. Wilson（1988），“审计师的变化：与代理成本和审计师差异有关的理论的联合测试”
14.托马斯w·布鲁斯·约翰逊和赖氨酸(1990),“Market for Audit Services: Evidence from Voluntary Audit or Changes’
15. Zoe-Vonna Palmrose (1989), ‘The Relation of Audit Contract Type to Audit Fees and Hours’
16. Terrence B. O’Keefe, Dan A. Simunic and Michael T. Stein (1994), ‘The Production of Audit Services: Evidence from a Major Public Accounting Firm’
17. Joseph V. Carcello, Roger H. Hermanson and Neal T. McGrath (1992), ‘Audit Quality Attributes: The Perceptions of Audit Partners, Preparers, and Financial Statement Users’
PART III GOVERNANCE AND THE AUDIT COMMITTEE
18. Michael E. Bradbury（1990），“自愿审计委员会的激励措施”
19. Krishnagopal Menon and Joanne Deahl Williams (1994), ‘The Use of Audit Committees for Monitoring’
20. Lawrence P. Kalbers和Timothy J. Fogarty（1998），“审计委员会监督的组织和经济解释”
21. April Klein (2002), ‘Economic Determinants of Audit Committee Independence’
22. Joseph V. Carcello and Terry L. Neal (2003), ‘Audit Committee Characteristics and Auditor Dismissals Following “New” Going-Concern Reports’
PART IV THE RELATIONSHIP BETWEEN INTERNAL AND EXTERNAL AUDITORS
23. James C. Lampe and Steve G. Sutton (1994), ‘Evaluating the Work of Internal Audit: A Comparison of Standards and Empirical Evidence’
24. William L. Felix, Jr., Audrey A. Gramling and Mario J. Maletta (2001), ‘The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution’
25. Larry Rittenberg and Mark A. Covaleski (2001), ‘Internalization Versus Externalization of the Internal Audit Function: An Examination of Professional and Organizational Imperatives’
Name Index
Acknowledgements
Introduction Peter Moizer
PART I ROLE OF AUDITING IN THE GOVERNANCE PROCESS
1. David Flint（1971），“审计师在现代社会中的作用：探索性论文”
2. Chee W. Chow（1982），“对外部审计的需求：规模，债务和所有权影响”
3. Don Anderson, Jere R. Francis and Donald J. Stokes (1993), ‘Auditing, Directorships and the Demand for Monitoring’
4. Brian T. Pentland (1993), ‘Getting Comfortable with the Numbers: Auditing and the Micro-Production of Macro-Order’
5.迈克尔·鲍尔（Michael Power）（1996），“使事情得到审计”
6.克里斯托弗·G·汉弗莱（Christopher G.
第二部分审核质量和审核员声誉
7.琳达·伊丽莎白·迪安格洛（Linda Elizabeth Deangelo）（1981），“审计师独立性，“低球”和披露法规”
8. Linda Elizabeth DeAngelo (1981), ‘Auditor Size and Audit Quality’
9. Randolph P. Beatty（1989），“审计师的声誉和首次公开发行的定价”
10. Allen T. Craswell, Jere R. Francis and Stephen L. Taylor (1995), ‘Auditor Brand Name Reputations and Industry Specializations’
11. Zoe-Vonna Palmrose (1988), ‘An Analysis of Auditor Litigation and Audit Service Quality’
12.克莱夫·伦诺克斯（Clive S.
13. Jere R. Francis和Earl R. Wilson（1988），“审计师的变化：与代理成本和审计师差异有关的理论的联合测试”
14.托马斯w·布鲁斯·约翰逊和赖氨酸(1990),“Market for Audit Services: Evidence from Voluntary Audit or Changes’
15. Zoe-Vonna Palmrose (1989), ‘The Relation of Audit Contract Type to Audit Fees and Hours’
16. Terrence B. O’Keefe, Dan A. Simunic and Michael T. Stein (1994), ‘The Production of Audit Services: Evidence from a Major Public Accounting Firm’
17. Joseph V. Carcello, Roger H. Hermanson and Neal T. McGrath (1992), ‘Audit Quality Attributes: The Perceptions of Audit Partners, Preparers, and Financial Statement Users’
PART III GOVERNANCE AND THE AUDIT COMMITTEE
18. Michael E. Bradbury（1990），“自愿审计委员会的激励措施”
19. Krishnagopal Menon and Joanne Deahl Williams (1994), ‘The Use of Audit Committees for Monitoring’
20. Lawrence P. Kalbers和Timothy J. Fogarty（1998），“审计委员会监督的组织和经济解释”
21. April Klein (2002), ‘Economic Determinants of Audit Committee Independence’
22. Joseph V. Carcello and Terry L. Neal (2003), ‘Audit Committee Characteristics and Auditor Dismissals Following “New” Going-Concern Reports’
PART IV THE RELATIONSHIP BETWEEN INTERNAL AND EXTERNAL AUDITORS
23. James C. Lampe and Steve G. Sutton (1994), ‘Evaluating the Work of Internal Audit: A Comparison of Standards and Empirical Evidence’
24. William L. Felix, Jr., Audrey A. Gramling and Mario J. Maletta (2001), ‘The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution’
25. Larry Rittenberg and Mark A. Covaleski (2001), ‘Internalization Versus Externalization of the Internal Audit Function: An Examination of Professional and Organizational Imperatives’
Name Index
