目录 论文 1审计师公司地理近邻性、监管强度与审计质量 裴红梅杜兴强 24高管过度自信、政治关系与资本投资水平 黄莲琴魏来 43上市公司营运资金影响因素及其调整速度的实证研究——基于系统广义矩估计的动态面板数据分析 陈克兢李延喜曾伟强张婷婷 61审计质量、财务重述与审计机构变更——来自中国主板上市公司的经验证据 毛丽娟朱轶琳 83财务报告可比性与股权资本成本关系研究——来自中国A股市场的经验证据 杨忠海张丽萍李瑛玫 104财务背景的当地独立董事与高管薪酬及变更 童娜琼岑维杨惠萍 124多板块资本市场IPO中真实和应计盈余管理 侯晓红张书寒 140基金持股、社会信任环境与审计意见的确定 罗劲博 157暂时性差异的双重行为动机与盈余可持续性 孙雪娇 CONTENTS Articles 1The Geographic Proximity Between Auditors and Clients,Monitoring Intensity,and Audit Quality Hongmei Pei and Xingqiang Du 24Top Management Overconfidence, Political Connection and Corporate Investment Lianqin Huang and Lai Wei 43An Empirical Study on the Influencing Factor and Adjustment Speed of Working Capital:Analysis Based on Dynamic Panel Data with System GMM Estimation Kejing Chen,Yanxi Li,Weiqiang Zeng and Tingting Zhang 61Audit Quality,Financial Restatements,and Auditor Switch:Evidence from China’s Main Board Listed Companies Lijuan Mao and Yilin Zhu 83Financial Statement Comparability and Cost of Equity Capital:Evidence from the Ashare Listed Chinese Firms Zhonghai Yang,Liping Zhang and Yingmei Li 104Local Independent Directors with Financial Expertise and Executive Compensation and Turnover Naqiong Tong,Wei Cen and Huiping Yang 124Real and Accrual Earnings Management Around IPOs in Chinese MultiLevel Capital Markets Xiaohong Hou and Shuhan Zhang 140Mutual Fund Holdings,Social Trust Environment,and the Determination of Audit Opinion Jingbo Luo 157Dual Behaviors and Motivation of Temporary Differences and Earnings Persistence Xuejiao Sun