更新时间：2024-06-28 16:46:03
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
Appendix Ⅲ Chinese Simplified Version
