会计师事务所发审委社会资本对公开再融资审核决策的影响 ——基于中国资本市场2003-2013年公开再融资数据的分析

The Impact of Social Capital of CPA Firm Issuance Examination Committee on the Decision-making of Public Refinancing Audit:An Analysis based on Open Refinancing Data in China′s Capital Market from 2003 to 2013

LIU Feng-jun,GUO Li-hong

商业研究 . 2019, (8): 90 -99 .