A+H股双重审计管制取消的经济后果：基于权益成本和审计质量的研究

Appendix Ⅱ Detailed Auditor Information

Appendix Ⅰ Different Cut-Offs of Equity Financing Demand

Appendices

References

7.4 Limitations and Future Research

7.3 Contributions

7.2 Policy Implications

7.1 Main Conclusions

7 Conclusions

6.5 Chapter Summary

6.4 Results Discussion

6.3 Empirical Results

6.2 Research Design

6.1 Hypothesis Development

6 Audit-Market Consequences: Effect of Canceling Dual Audit on Audit Quality

5.5 Chapter Summary

5.4 Results Discussion

5.3 Empirical Results

5.2 Research Design

5.1 Hypothesis Development

5 Capital-Market Consequences: Effect of Voluntary Dual Audit on Cost of Equity

4.5 Chapter Summary

4.4 Results Discussion

4.3 Empirical Results

4.2 Research Design

4.1 Hypothesis Development

4 Capital-Market Consequences: Effect of Mandatory Dual Audit on Cost of Equity

3.4 Chapter Summary

3.3 Theoretical Framework

3.2 Theory Foundation

3.1 Institutional Background

3 Institutional Background and Theoretical Analysis

2.5 Chapter Summary

2.4 Literature Review and Research Inspiration

2.3 Literature on Audit Quality

2.2 Literature on Cost of Equity

2.1 Literature on Dual Audit System

2 Literature Review

1.3 Research Contents Methods and Framework

1.2 Research Questions and Research Significance

1.1 Research Background

1 Introduction

前言

PREFACE

内容简介

作者简介

版权页

封面

封面

版权页

作者简介

内容简介

PREFACE

前言

1 Introduction

1.1 Research Background

1.2 Research Questions and Research Significance

1.3 Research Contents Methods and Framework

2 Literature Review

2.1 Literature on Dual Audit System

2.2 Literature on Cost of Equity

2.3 Literature on Audit Quality

2.4 Literature Review and Research Inspiration

2.5 Chapter Summary

3 Institutional Background and Theoretical Analysis

3.1 Institutional Background

3.2 Theory Foundation

3.3 Theoretical Framework

3.4 Chapter Summary

4 Capital-Market Consequences: Effect of Mandatory Dual Audit on Cost of Equity

4.1 Hypothesis Development

4.2 Research Design

4.3 Empirical Results

4.4 Results Discussion

4.5 Chapter Summary

5 Capital-Market Consequences: Effect of Voluntary Dual Audit on Cost of Equity

5.1 Hypothesis Development

5.2 Research Design

5.3 Empirical Results

5.4 Results Discussion

5.5 Chapter Summary

6 Audit-Market Consequences: Effect of Canceling Dual Audit on Audit Quality

6.1 Hypothesis Development

6.2 Research Design

6.3 Empirical Results

6.4 Results Discussion

6.5 Chapter Summary

7 Conclusions

7.1 Main Conclusions

7.2 Policy Implications

7.3 Contributions

7.4 Limitations and Future Research

References

Appendices

Appendix Ⅰ Different Cut-Offs of Equity Financing Demand

Appendix Ⅱ Detailed Auditor Information