从东南融通事件看中美跨境审计监管合作
发布时间：2018-09-13 08:36
【摘要】：正审计成本和机会主义动机使大多数赴美上市的中国公司选择中小型审计师事务所为其提供审计服务,以满足美国证监会(SEC)的信息披露要求。中美两国审计监管制度不同,以及浑水、香橼等机构对中国概念股(以下简称中概股)的系列做空行为,导致中概股于2010年前后爆发了诚信危机。危机的爆发使东南融通和波江制药等中概股公司停牌,盛大科技和中国高速频
[Abstract]:The cost of audit and opportunistic motivation have led the majority of Chinese companies listed in the United States to choose small and medium-sized auditors to provide audit services to meet the requirements of the (SEC) information disclosure of the Securities Regulatory Commission (CSRC). The differences between China and the United States, as well as the series of short bets on Chinese stocks by institutions such as Muddy Waters and Citron, led to a crisis of integrity around 2010. The outbreak of the crisis led to the suspension of Chinese companies such as Southeastern financing and Bojiang Pharmaceutical, Shanda Technology and China's High Speed Frequency
【作者单位】： 江西财经大学会计学院;
【分类号】：F125;F239.4
本文编号：2240627
[Abstract]:The cost of audit and opportunistic motivation have led the majority of Chinese companies listed in the United States to choose small and medium-sized auditors to provide audit services to meet the requirements of the (SEC) information disclosure of the Securities Regulatory Commission (CSRC). The differences between China and the United States, as well as the series of short bets on Chinese stocks by institutions such as Muddy Waters and Citron, led to a crisis of integrity around 2010. The outbreak of the crisis led to the suspension of Chinese companies such as Southeastern financing and Bojiang Pharmaceutical, Shanda Technology and China's High Speed Frequency
【作者单位】： 江西财经大学会计学院;
【分类号】：F125;F239.4
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，本文编号：2240627
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