A+H股双重审计管制取消的经济后果

1Introduction
1.1Research Background
1.2Research Questions and Research Significance
1.3Research Contents,Methods and Framework
2Literature Review
2.1Literature on Dual Audit System
2.2Literature on Cost of Equity
2.3Literature on Audit Quality
2.4Literature Review and Research Inspiration
2.5Chapter Summary
3Institutional Background and Theoretical Analysis
3.1Institutional Background
3.2Theory Foundation
3.3Theoretical Framework
3.4Chapter Summary4CapitalMarket Consequences:Effect of Mandatory Dual
Audit on Cost of Equity4.1Hypothesis Development
4.2Research Design
4.3Empirical Results
4.4Results Discussion
4.5Chapter Summary5CapitalMarket Consequences:Effect of Voluntary Dual
Audit on Cost of Equity5.1Hypothesis Development
5.2Research Design
5.3Empirical Results
5.4Results Discussion
5.5Chapter Summary6AuditMarket Consequences:Effect of Canceling Dual
Audit on Audit Quality6.1Hypothesis Development
6.2Research Design
6.3Empirical Results
6.4Results Discussion
6.5Chapter Summary
7Conclusions
7.1Main Conclusions
7.2Policy Implications
7.3Contributions
7.4Limitations and Future ResearchReferencesAppendicesAppendix ⅠDifferent CutOffs of Equity Financing Demand
Appendix ⅡDetailed Auditor Information
Appendix ⅢChinese Simplified Version 1绪论
1.1研究背景
1.2研究问题与研究意义
1.3研究内容、方法与框架
2文献综述
2.1双重审计
2.2权益成本
2.3审计质量
2.4文献述评与研究启示
3制度背景与理论分析
3.1制度背景
3.2理论基础
3.3理论框架
4资本市场后果：强制双重审计对权益成本的影响研究
4.1假设提出
4.2研究设计
4.3实证分析
4.4结果讨论
5资本市场后果：自愿双重审计对权益成本的影响研究
5.1假设提出
5.2研究设计
5.3实证分析
5.4结果讨论
6审计市场后果：放弃双重审计对审计质量的影响研究
6.1假设提出
6.2研究设计
6.3实证分析
6.4结果讨论
7结论与展望
7.1研究结论
7.2政策启示
7.3主要创新点
7.4局限性与研究展望
后记