及其特点.会计之友(中),2007,01 [15] 杨波.独立审计工作质量评价指标与方法研究.湖南大学,2005 [16] 王英姿.注册会计师审计质量评价与控制研究[M] .上海:上海财经大学出版社, 2002 . [17] Deangelo L.Auditor size and auditor quality[J] .Journal ounting and Economics ,1981 ,22(3) :183 . [18] Feltham,G. ,Hughes, J.and D.Simunic. Empirical Assessment ofThe Impact ofAuditor Quality onThe Valuation ofNew Issues[J]. Journal of Accounting and Economics,1991, (14):375-399. [19] Defond ,Mark L.The Assoeiation Between Changes inClient Firm Agency CostS and Auditot Switching .Auditing Sarasota ,1992 ,(3) :23. [20] Watts and Zimmerman .Agency problem .auditing and the theory ofthe firm :some evidence ,70urnal 0flaw and Economics ,1983 ,(26) :613 —634 . 学生(签名):年月日对开题报告的审查意见指导教师意见 1.对“文献综述”的评语: 2.对研究方案的评价和对研究结果的预测: 指导教师(签名):年月日专业审查意见: 负责人(签名):年月日系审批意见: 负责人(签名):年月日注:栏目空间不够可另加附页。