目錄 論文 1 再論“研究的意義” 劉峰 4 研究品味的經(jīng)濟(jì)分析 龍小寧 11 新三板：制度描述與研究機(jī)會(huì) 羅黨論 楚杰 劉曉萌 36 關(guān)聯(lián)并購(gòu)、并購(gòu)溢價(jià)率與公司業(yè)績(jī)——基于控股股東支持視角的實(shí)證研究 魏志華 盧沛 趙娟 67 政策不確定性提高了審計(jì)收費(fèi)嗎？——基于地方官員變更的實(shí)證檢驗(yàn) 王菁華 茅寧 89 公司戰(zhàn)略定位與外部審計(jì)需求“偏好”——基于迎合理論視角 閆煥民 王浩宇 魏珊珊 117 論美國(guó)會(huì)計(jì)師對(duì)第三人的侵權(quán)責(zé)任制度及對(duì)我國(guó)的啟示 楊佶 CONTENTS Articles 1 Research Significance：A Revisit Feng Liu 4 An Economic Analysis of Research Taste Xiaoning Long 11 NEEQ Market：Institutional Characteristics and Research Opportunities Danglun Luo，Jie Chu and Xiaomeng Liu 36 Related-Party M&As，Acquisition Premium and Corporate Performance：Evidence from Controlling-Shareholder Propping Zhihua Wei，Pei Lu and Juan Zhao 67 Does Policy Uncertainty Increase Audit Fees? Evidence from Government Official Turnover in China Jinghua Wang and Ning Mao 89 Corporate Strategic Positioning and Auditor Choice：A Catering Perspective Huanmin Yan，Haoyu Wang and Shanshan Wei 117 On the Third-Party Tort Liability System for Accountants in the United States and Its Enlightenment for China Ji Yang
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