首页 | 本学科首页   官方微博 | 高级检索  
文章检索
  按 检索   检索词:      
出版年份:   被引次数:   他引次数: 提示:输入*表示无穷大
  收费全文   2321篇
  免费   317篇
  国内免费   30篇
财政金融   482篇
工业经济   33篇
计划管理   1112篇
经济学   199篇
综合类   423篇
运输经济   4篇
旅游经济   12篇
贸易经济   217篇
农业经济   46篇
经济概况   140篇
  2024年   27篇
  2023年   69篇
  2022年   78篇
  2021年   123篇
  2020年   111篇
  2019年   42篇
  2018年   61篇
  2017年   49篇
  2016年   65篇
  2015年   58篇
  2014年   175篇
  2013年   146篇
  2012年   229篇
  2011年   269篇
  2010年   187篇
  2009年   122篇
  2008年   185篇
  2007年   195篇
  2006年   186篇
  2005年   101篇
  2004年   63篇
  2003年   44篇
  2002年   22篇
  2001年   21篇
  2000年   17篇
  1999年   6篇
  1998年   6篇
  1997年   5篇
  1996年   4篇
  1995年   1篇
  1988年   1篇
排序方式: 共有2668条查询结果,搜索用时 15 毫秒
901.
一种新的审计意见变通行为虽然不试图改变审计意见的性质,但是却用相对较轻微的事实代替实际已经存在的较为严重的问题作为发表审计意见的依据。这显然会误导投资者。  相似文献   
902.
This study investigates the market for audit services in the UK National Health Service (NHS). The market has a number of interesting features, including the presence of the Audit Commission as a regulator, appointer and provider of audit services. Following a theoretical overview of audit pricing in the NHS, evidence is provided on the behaviour of private sector auditors in an environment where audit risk characteristics differ from the private sector. The research also investigates, for the first time in the public sector, the relationship between audit fees and non–audit (consultancy) fees. Comparisons are also drawn between audit fees in the public and private sectors in an analysis of audit fees by industry. Despite some key similarities, the study shows that a number of differences exist between private and public sector audit fee models. In particular, we find no evidence of Big 6 (or mid–tier) auditor premiums, but we do find a significant negative relationship between audit and consultancy fees providing support for the 'knowledge spill–over' hypothesis. In addition, the fees charged to trusts appear significantly lower than their private sector counterparts, despite trust auditors having additional duties to perform. Possible explanations for this finding are offered in the paper.  相似文献   
903.
Internal governance structures and earnings management   总被引:2,自引:0,他引:2  
This paper investigates the role of a firm's internal governance structure in constraining earnings management. It is hypothesized that the practice of earnings management is systematically related to the strength of internal corporate governance mechanisms, including the board of directors, the audit committee, the internal audit function and the choice of external auditor. Based on a broad cross‐sectional sample of 434 listed Australian firms, for the financial year ending in 2000, a majority of non‐executive directors on the board and on the audit committee are found to be significantly associated with a lower likelihood of earnings management, as measured by the absolute level of discretionary accruals. The voluntary establishment of an internal audit function and the choice of auditor are not significantly related to a reduction in the level of discretionary accruals. Our additional analysis, using small increases in earnings as a measure of earnings management, also found a negative association between this measure and the existence of an audit committee.  相似文献   
904.
审计关系中委托者的选择是影响独立审计质量的根本因素。本文研究发现审计关系随着社会经济、企业制度的发展而变化,当今的审计关系较独立审计产生之时已发生了严重变异,公司管理层既是委托者又是被审计者的双重角色,被审计者与审计者的直接利益关系,使独立审计名不副实。只有变革现行的审计关系,以代表公众利益的政府作为委托人,才能做到公正客观、不存私心,使独立审计主体真正独立。  相似文献   
905.
本文在分析内部审计与外部审计关系的基础上,探讨了内部审计与外部审计协调的必要性和可行性。  相似文献   
906.
证券市场审计有效需求不足与审计失败的分析   总被引:2,自引:0,他引:2  
本文从审计需求方的角度,分析了我国证券市场审计失败的重要原因在于缺乏有效的审计需求,并对其进行了深层次的分析,为治理审计失败、提高审计质量提出了相关的政策建议。  相似文献   
907.
非现场审计于20世纪在国外兴起,我国90年代后期率先在金融系统应用。它既是新经济时代条件下的产物,也是审计现代化的必然要求。它产生于企业的自发需求,因而应加大其在国家审计、民间审计、内部审计中适的应用。为了有效地运用和推广非现场审计,业界首先必须在理论上对其定义、目标、职能、方法、程序等进行准确定位。本文试图对这些问题进行探讨,并提出了一系列的建议仅供参考。  相似文献   
908.
世界经济业务规模的扩大化与复杂化,对审计的方式提出了新的要求。近几年在国际范围内,计算机审计技术、方法等得到了快速发展。但我国计算机审计工作在人才培养、法律法规、系统审计等方面还存在诸多差距。应从加速培养合格的审计师队伍、完善相关的法律法规,增强计算机审计系统的实用性等方面强化我国计算机审计工作。  相似文献   
909.
We experimentally study the deception detection capabilities of experienced auditors, using CEO narratives from earnings conference calls as case materials. We randomly assign narratives of fraud and nonfraud companies to auditors as well as the presence versus absence of an instruction explaining that cognitive dissonance in speech is helpful for detecting deception. We predict this instruction will weaken auditors’ learned tendency to overlook fraud cues. We find that auditors’ deception judgments are less accurate for fraud companies than for nonfraud companies, unless they receive this instruction. We also find that instructed auditors more extensively describe red flags for fraud companies and more accurately identify specific sentences in narratives that pertain to underlying frauds. These findings indicate that instructing experienced auditors to be alert for cognitive dissonance in CEO narratives can activate deception detection capabilities.  相似文献   
910.
《萨班斯-奥克斯利法案》(SOA)的通过,对内部审计师产生了重大影响,也为内部审计指出了更明确的方向。内部审计在当今组织中正在扮演日益重要的角色,加强高校财务预算的事前内部审计对预算编制期间的内部审计具有重要的现实意义。  相似文献   
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号