Dan A. Simunic 教授

2008年6月在厦门大学讲学的论文一览，其中含有最新的，尚在工作论文阶段的论文。

Dan A. Simunic教授系加拿大UBC Chair  Professor，审计定价领域的开山鼻祖，已在北美top journal 发表文章数十篇。主要研究兴趣为审计经济学，将经济学的思想贯穿至审计领域。其主要研究方向为审计定价、审计质量、审计师选择以及法律对审计师行为的影响。

这些论文包括了Linda Elizabeth DeANGELO和Dan A. Simunic 及其学生的不同时期的研究。

全部英文，有一篇是拉丁文和英文双语。

友情提示：内容前沿深刻，请注意金额较大，主要针对业内人士。

以下为课程顺序，不保证所有论文都列出了，也不保证所有列出的都有了，但绝大多数都有了，还有的多。

Plan for Ph.D. Seminar – Xiamen University – June 2 through June 6, 2008;

by Prof. Dan A. Simunic, Sauder School of Business, UBC

Day 1:Overview of research in the economics of auditing over the last 30 years. 

Day 2:Discussion of some important papers in the field that have continuing relevance to auditing research today: 

1.    Simunic, D. (1980), "The Pricing of Audit Services: Theory and Evidence", Journal of Accounting Research, Spring, pp. 161-190.

2.    DeAngelo, L. (1981a), "Auditor Independence, 'Low Balling', and Disclosure Regulation", Journal of Accounting & Economics, December, pp. 113-127.

3.    Klein, B. and K. Leffler (1981), "The Role of Market Forces in  Assuring Contractual Performance", Journal of Political Economy, pp. 615-641.

4.    DeAngelo, L. (1981b), "Auditor Size and Audit Quality", Journal of Accounting & Economics, pp. 183-199.

5.    Magee, R. and M. Tseng (1990), "Audit Pricing and  Independence", The Accounting Review, April, pp. 315-336.

6.    Simunic, D. (1984), "Auditing, Consulting, and Auditor Independence", Journal of Accounting Research, Autumn, pp. 679- 702.

7.    Simunic, D. and M. Stein (1990), "Audit Risk in a Client Portfolio Context", Contemporary Accounting Research, Spring, pp. 329-343.      

8.    Simunic, D. and M. Stein (1996), "The Impact of Litigation Risk on Audit Pricing: A Review of the Economics and the Evidence",  Auditing: A Journal of Practice & Theory, Supplement, pp. 119- 134.

9.    DeChow, P., R. Sloan, and A. Sweeney (1996), "Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC", Contemporary Accounting Research, Spring, pp. 1-36.

10.  Becker, C., M. DeFond, J. Jiambalvo, and K.R. Subramanyam (1998), "The Effect of Audit Quality on Earnings Management",Contemporary Accounting Research, Spring, pp. 1-24.

11.  O'Keefe, T., D.A. Simunic, and M.T. Stein (1994), "The Production of Audit Services: Evidence from a Major Public Accounting Firm", Journal of Accounting Research, Autumn, pp.  241-261.

12.  Willekens, M. and D.A. Simunic (2007), “Precision in Auditing  Standards: Effects on Auditor and Director Liability and the Supply and Demand for Audit Services”, Accounting and Business Research, Vol. 37, No. 3, pp. 217-232.

Day 3 (Afternoon)     Research methodology: the connection between analytical modeling and empirical research.

1.    Powerpoint presentation by Prof. Simunic titled “The Intersection Between Analytical Modeling and Empirical Research in Auditing”

2.    Simunic, D.A. & M.T. Stein (2007), “Bridging the Divide in  Accounting Academe: Why Doesn’t Analytical Modeling Inform Empirical Research in Accounting and Auditing?”, UBC working paper.

3.    Dopuch, N., R. King and R. Schwartz (2004), “Contingent Rents  and Auditors’ Independence: Appearance vs. Fact”, Asia-Pacific Journal of Accounting & Economics, June, pp. 47-70.

 4.    Simunic, D.A. and M.T. Stein (2004), “Commentary on Contingent Rents and Auditor Independence: Appearance vs.  Fact”, Asia-Pacific Journal of Accounting & Economics, June, pp. 71-76.

 5.    Choi, J-H., J-B Kim, X. Liu, and Dan A. Simunic (2008), “Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross-Country Evidence”, Contemporary Accounting Research,   Spring, pp. 55-100.

Day 4 (Morning)       Research in audit production.

1.    Dopuch, N., M. Gupta, D.A. Simunic, and M. Stein (2003), “Production Efficiency and the Pricing of Audit Services”, Contemporary Accounting Research, Fall, pp. 481-499.

2.    Blokdijk, H., F. Drieenhuizen, D.A. Simunic, and M.T. Stein (2006), “An Analysis of Cross-Sectional Differences in Big and non-Big Public Accounting Firms’ Audit Programs”, Auditing: A Journal of Practice & Theory, Spring, pp. 27-48.

3.    Kim, J-B, D.A. Simunic, M.T. Stein and Cheong Yi (2006), “The Efficiency of Audit Production and the Pricing of Audit Services: Evidence from South Korea”, UBC working paper.

4.    Bell, T., R. Doogar and I. Solomon (2007), “Audit Labor Usage and Fees Under Business Risk Auditing”, Journal of Accounting Research (forthcoming).

218336.rar
大小:(12.4 MB)

只需: 2 个论坛币  马上下载

本附件包括：

• 1Production efficiency and the pricing of audit services.pdf
• 1the pricing of audit service theory and evidence.pdf
• 2An Analysis of Cross-Sectional Differences.pdf
• 2AUDITOR INDEPENDENCE, 'LOW BALLING', AND.pdf
• 3The Efficiency of Audit Production.pdf
• 3the role of market forces in assuring contractual performance.pdf
• 4.3The effects of firm-wide and office-level industry expertise on audit pricing.pdf

我知道啦，加起来贵了点，过几天我降价。大家也可以根据我的题目列表，上Jstor下载。

经楼主同意，降低价格出售啦····

[此贴子已经被猫爪于2009-5-31 21:20:10编辑过]