A+H股雙重審計管制取消的經濟后果：基于權益成本和審計質量的研究

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緒論
1.1研究背景
1.2研究問題與研究意義
1.3研究內容、方法與框架
2文獻綜述
2.1雙重審計
2.2權益成本
2.3審計質量
2.4文獻述評與研究啟示
3制度背景與理論分析
3.1制度背景
3.2理論基礎
3.3理論框架
4資本市場后果：強制雙重審計對權益成本的影響研究
4.1假設提出
4.2研究設計
4.3實證分析
4.4結果討論
5資本市場后果：自愿雙重審計對權益成本的影響研究
5.1假設提出
5.2研究設計
5.3實證分析
5.4結果討論
6審計市場后果：放棄雙重審計對審計質量的影響研究
6.1假設提出
6.2研究設計
6.3實證分析
6.4結果討論
7結論與展望
7.1研究結論
7.2政策啟示
7.3主要創(chuàng)新點
7.4局限性與研究展望
后記