2) opinion-shopping
意见购买
1.
Despite these concerns, it is still unclear whether companies cansuccessfully engage in opinion-shopping.
在以前国内的相关研究中,由于可观察到的审计意见类型在上市公司变更审计师以后在总体上并没有得到明显的改善,因此得出结论说“中国的A股上市公司在总体上并没有成功地进行审计意见购买”。
3) Audit Opinion Shopping
审计意见购买
1.
This paper,with the macrodata of the auditor switching as well as the audit opinions of 4 types on the A-share listed companies in Chinese stock market,with the help of corrected Akaike s information criteria(AIC) to select lag lengths of ARMA model,tests the Granger causality between auditor switching and audit opinion shopping.
上市公司通过变更审计师进行审计意见购买的行为一直受到监管部门和学术界的高度关注。
2.
After that,we pay attention to the moderating effect of auditor size on the relationship between abnormal audit fees and audit opinion shopping in order to discuss the impacts of characteristics of auditor(substituted by auditor size) and actual abnormal audit fees on management behaviors of audit opinion shopping.
本文引入审计师规模作为审计师特征的代理变量,区分审计费用的异常升高与降低以及审计意见的改善与恶化,并进一步考虑到审计师规模对异常审计收费和审计意见之间作用关系可能存在的调节效应,研究以审计师规模为代表的审计师特征和实际发生的异常审计费用对管理层审计意见购买行为的影响。
3.
On the Abnormal Audit Fees, Audit Committee and Audit Opinion Shopping;
本文主要研究实际发生的异常审计收费和是否设立审计委员会对管理层审计意见购买行为的影响。
4) opinion shopping
审计意见购买
1.
Though the coalition theory, this paper analyzes the characteristics of the opinion shopping with the full cooperation and the noncooperation, and raises the characteristics and the stability condition of the ethical coalition.
审计意见购买是目前学术界和监管部门关心的重要课题。
2.
Opinion shopping has attracted extensive research in accounting.
审计意见购买是国际会计学界的重要研究课题,也是世界各国政府所关注的重大问题。
3.
Opinion shopping becomes the focus that the theory circle and the practice circle pay close attention to, for its potential unfavorable economic consequence.
审计意见购买因其潜在不利的经济后果成为理论界与实务界关注的焦点,近年来有关审计意见购买的实证研究取得了较为丰硕的成果。
5) purchase of audit opinions
购买审计意见
6) Governance For Auditor Opinion Shopping
审计意见购买治理
补充资料：非法购买增值税专用发票、购买伪造的增值税专用发票罪
非法购买增值税专用发票、购买伪造的增值税专用发票罪：指违反国家发票管理法规，非法购买增值税专用发票或者购买伪造的增值税专用发票的行为。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条