财务报告质量研究可视化分析及其在中国的逻辑——基于科学知识图谱的方法
|
摘要
财务报告质量是实务界的关注重点,也是理论界的研究热点。基于实用主义和学术价值的考虑,本文借助Cite Space可视化分析工具,利用科学知识图谱(Mapping Knowledge Domains)研究方法,绘制财务报告质量研究领域影响因素和经济后果的知识图谱,并对国外财务报告质量领域的研究进行关键人物与文献识别、研究热点演进、前沿发展趋势的可视化分析。同时结合我国财务报告质量领域的文献进行对比研究,以期从史证角度,探究我国本土化财务报告质量的演进规律,旨在推进我国财务报告质量的理论研究和实践创新。
引文
[1]陈叶叶:《国内网络舆情治理研究的可视化分析---基于科学知识图谱的方法》,《情报科学》2016年第11期。
[2]贺建刚、孙铮、周友梅:《金字塔结构审计质量和管理层讨论与分析---基于会计重述视角》,《审计研究》2013年第6期。
[3]贾琬娇、洪剑峭、徐媛媛:《我国证券分析师实地调研有价值吗?---基于盈余预测准确性的一项实证研究》,《投资研究》2015年第4期。
[4]姜付秀、石贝贝、李行天:《‘诚信’的企业诚信吗?---基于盈余管理的经验证据》,《会计研究》2015年第8期。
[5]金智:《社会规范、财务报告质量与权益资本成本》,《金融研究》2013年第2期。
[6]谢志华、粟立钟、王建军:《独立董事的功能定位》,《会计研究》2016年第6期。
[7]叶康涛、张然、徐浩萍:《声誉、制度环境与债务融资》,《金融研究》2010年第8期。
[8]赵雅娜、宁美军:《会计信息质量与风险定价研究---基于Fama-French三因子模型》,《中国物价》2016年第9期。
[9]Abbott,L.J.,Parker,S.,and Peters,G.F.Audit committee characteristics and restatements,Auditing:A Journal of Practice&Theory,2004,23(1).
[10]Agrawal,A.,and Chadha,S.Corporate governance and accounting scandals,The Journal of Law&Economics,2005,48(2).
[11]Beck,M.J.,and Mauldin,E.G.Who's Really in Charge?Audit Committee versus CFO Power and Audit Fees,The Accounting Review,2014,89(6).
[12]Bedard,J.C.,Hoitash,R.,and Hoitash,U.Chief Financial Officers as inside Directors,Contemporary Accounting Research,2014,31(3).
[13]Bentley,K.A.,Omer,T.C.,and Sharp,N.Y.Business Strategy,Financial Reporting Irregularities and Audit Effort,Contemporary Accounting Research,2013,30(2).
[14]De Angelo,L.E.Auditor independence,‘low balling’,and disclosure regulation,Journal of Accounting and Economics,1981,3(2).
[15]Dechow,P.,Ge,W.,and Schrand,C.Understanding Earnings Quality:A Review of the Proxies,Their Determinants and Their Consequences,Journal of Accounting and Economics,2010,50(2).
[16]Dhaliwal,D.,Hogan,C.,Trezevant,R.,and Wilkins,M.Internal Control Disclosures,Monitoring,and the Cost of Debt,The Accounting Review,2011,86(4).
[17]Doyle,J.,Ge,W.,and Mc Vay,S.Determinants of weaknesses in internal control over financial reporting,Journal of Accounting and Economics,2007,44(1-2).
[18]Farber,D.B.Restoring trust after fraud:does corporate governance matter?The Accounting Review,2005,80(2).
[19]Hennes,K.M.,Leone,A.J.,and Miller,B.P.The importance of distinguishing errors from irregularities in restatement research:The case of restatements and CEO/CFOturnover,The Accounting Review,2008,83(6).
[20]Jiang,J.,Petroni,K.,and Wang,I.Y.CFOs and CEOs:Who has the Most Influence on Earnings Management?Journal of Financial Economics,2010,96(3).
[21]Kim,J.B.,Li,Y.,and Zhang,L.CFOs versus CEOs:Equity Incentives and Crashes,Journal of Financial Economics,2011,101(3).
[22]Kinney,W.R.,Palmrose,Z.-V.,and Scholz,S.Auditor independence,non-audit services,and restatements:was the U.S.government right?Journal of Accounting Research,2004,42(3).
[23]Krishnan,J.Audit committee quality and internal control:an empirical analysis,The Accounting Review,2005,80(2).
[24]Wilson,W.M.An empirical analysis of the decline in the information content of earnings following restatements,The Accounting Review,2008,83(2).
[2]贺建刚、孙铮、周友梅:《金字塔结构审计质量和管理层讨论与分析---基于会计重述视角》,《审计研究》2013年第6期。
[3]贾琬娇、洪剑峭、徐媛媛:《我国证券分析师实地调研有价值吗?---基于盈余预测准确性的一项实证研究》,《投资研究》2015年第4期。
[4]姜付秀、石贝贝、李行天:《‘诚信’的企业诚信吗?---基于盈余管理的经验证据》,《会计研究》2015年第8期。
[5]金智:《社会规范、财务报告质量与权益资本成本》,《金融研究》2013年第2期。
[6]谢志华、粟立钟、王建军:《独立董事的功能定位》,《会计研究》2016年第6期。
[7]叶康涛、张然、徐浩萍:《声誉、制度环境与债务融资》,《金融研究》2010年第8期。
[8]赵雅娜、宁美军:《会计信息质量与风险定价研究---基于Fama-French三因子模型》,《中国物价》2016年第9期。
[9]Abbott,L.J.,Parker,S.,and Peters,G.F.Audit committee characteristics and restatements,Auditing:A Journal of Practice&Theory,2004,23(1).
[10]Agrawal,A.,and Chadha,S.Corporate governance and accounting scandals,The Journal of Law&Economics,2005,48(2).
[11]Beck,M.J.,and Mauldin,E.G.Who's Really in Charge?Audit Committee versus CFO Power and Audit Fees,The Accounting Review,2014,89(6).
[12]Bedard,J.C.,Hoitash,R.,and Hoitash,U.Chief Financial Officers as inside Directors,Contemporary Accounting Research,2014,31(3).
[13]Bentley,K.A.,Omer,T.C.,and Sharp,N.Y.Business Strategy,Financial Reporting Irregularities and Audit Effort,Contemporary Accounting Research,2013,30(2).
[14]De Angelo,L.E.Auditor independence,‘low balling’,and disclosure regulation,Journal of Accounting and Economics,1981,3(2).
[15]Dechow,P.,Ge,W.,and Schrand,C.Understanding Earnings Quality:A Review of the Proxies,Their Determinants and Their Consequences,Journal of Accounting and Economics,2010,50(2).
[16]Dhaliwal,D.,Hogan,C.,Trezevant,R.,and Wilkins,M.Internal Control Disclosures,Monitoring,and the Cost of Debt,The Accounting Review,2011,86(4).
[17]Doyle,J.,Ge,W.,and Mc Vay,S.Determinants of weaknesses in internal control over financial reporting,Journal of Accounting and Economics,2007,44(1-2).
[18]Farber,D.B.Restoring trust after fraud:does corporate governance matter?The Accounting Review,2005,80(2).
[19]Hennes,K.M.,Leone,A.J.,and Miller,B.P.The importance of distinguishing errors from irregularities in restatement research:The case of restatements and CEO/CFOturnover,The Accounting Review,2008,83(6).
[20]Jiang,J.,Petroni,K.,and Wang,I.Y.CFOs and CEOs:Who has the Most Influence on Earnings Management?Journal of Financial Economics,2010,96(3).
[21]Kim,J.B.,Li,Y.,and Zhang,L.CFOs versus CEOs:Equity Incentives and Crashes,Journal of Financial Economics,2011,101(3).
[22]Kinney,W.R.,Palmrose,Z.-V.,and Scholz,S.Auditor independence,non-audit services,and restatements:was the U.S.government right?Journal of Accounting Research,2004,42(3).
[23]Krishnan,J.Audit committee quality and internal control:an empirical analysis,The Accounting Review,2005,80(2).
[24]Wilson,W.M.An empirical analysis of the decline in the information content of earnings following restatements,The Accounting Review,2008,83(2).