会税差异、机构投资者持股与审计收费

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1、＂亦財铨大學：：！＝ＪＩＡＮＧＸＩＵＮＩＶＥＲＳＩＴＹＯＦＦＩＮＡＮＣＥＡＮＤＥＣＯＮＯＭＩＣＳ中图分类号ＵＤＣ硕士学位论文ＭＡＳＴＥＲＤＩＳＳＥＲＴＡＴＩＯＮ会税差异、机构投资者持股与审计收费论立颗目（中文）ＴａｘＤｉｆｆｅｒｅｎｃｅｓＩｎｓｔｉｔｕｔｉｏｎａｌＩｎｖｅｓｔｏｒｓＨｏｌｄｉｎＳｈａｒｅｓ，论文题目，ｇ＾ａｎｄＡｕｄｉｔＦｅｅｓ老杨洁作导师蒋尧明由谙堂位领士按羔里位会计学院学科专＃会计学究方向审计理论与方法研二

2、〇一■八年六月目录1引言································································································11.1研究背景与意义············································································11.1.1研究背景·································································

3、···············11.1.2研究意义················································································21.2研究思路与方法············································································31.2.1研究思路······································································

4、··········31.2.2研究方法················································································41.3研究框架·····················································································41.4本文的创新与不足···································································

5、······52文献综述··························································································72.1会税差异影响因素研究····································································72.1.1制度因素对会税差异的影响·························································72.1.2避税因素对会税

6、差异的影响·························································72.1.3盈余管理因素对会税差异的影响··················································82.2机构投资者参与公司治理的效果研究·················································92.2.1机构投资者对公司治理产生积极的影响·········································92.2.2机

7、构投资者对公司治理产生消极的影响·······································102.3审计收费影响因素研究··································································112.3.1公司特征对审计收费的影响·······················································112.3.2会计师事务所特征对审计收费的影响·······································

8、···122.3.3契约特征对审计收费的影响·······················································132.4会税差异与审计收费相关性研究