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Jun.2005,Vol.1,No.1(Monthly)JournalofModernAccountingandAuditing,ISSN1548-6583,USA1*1Black2001O’Brien1998Sunder1997Kothari2000Volcker2001Böckem19991985·1997constraintsreward/punishment2002BushmanSmith2003/2politicaleconomyPWCopacityindex*1931-306019521995-19971-3ABI19966MARQUIS1997141160250411-84672333E-mail:guhao7203@hotmail.com.122)RAELC(5/1Oiiiiii++++×=OopacityCcorruptionLlegalEeconomicAaccountingRregulationCEOCoffee1999Volpin2002CEOShleiferVishny19973MarkL.DeFond2003CEO452001Frost1999S&P2002Frost1999Gordon2001Ball2002BallRobinWu2002Hope2000673JensenRuback1983CEO4LaPortaShleifer5LaPortaetal.19981236BhattacharyaDaouk20021038738LLSV19987GAAPBall200233-7%Kimminich19901Gay1998820029Stiglitz19992002Milgrom19902108910200384%43Zingales200011Zingales200012113PCAOBSECFRRPDTI14FRRPASBFRCASBFRRPCGAAFRRPreactiveproactive112112Williamson1975198513145152LLSV16Hart1995ShleiferVishny1997171Basu200015FRRP16LLSVLaPortaLopez-SilanesShleiferVishny1750061820032LLSV200119201112003272120002421819Coffee200120732003273-28241200024552003186AlexanderDyck,LuigiZingales.GovernanceRoleoftheMedia,(6)9Basu,Kaushik.TheRoleofNormsandLawinEconomicsAnEssayonPoliticalEconomy,WorkingPaper,DepartmentofEconomics,CornellUniversity,200110BushmanR.,A.Smith.Transparency,FinancialAccountingInformation,andCorporateGovernance,:EvidencefromWorldwideCEOTurnover,:PropertiesofAccountingIncomeinFourEastAsianCountries,gsb:AnInstitutionalFrameworkQiGuSchoolofAccounting/ResearchCenterofFinancingandAccountingofDongbeiUniversityofFinance&EconomicsAbstract:Thispaperbeginswithcollectingrelatedpositiveevidencesandnormativeconclusions,andconfirmsthenecessityforenforcementofaccountingstandards.Thenitanalyzestheinstitutionalprop,self-enforcementandmandatoryenforcement.Last,thispaperconstructsaninstitutionalframeworkforenforcementofaccountingstandards.Keywords:enforcementofaccountingstandards;institutionalprop;self-enforcement;mandatoryenforcement;institutionalframework
本文标题:会计标准的实施:一个制度框架
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