目录 论文 1 再论“研究的意义” 刘峰 4 研究品味的经济分析 龙小宁 11 新三板:制度描述与研究机会 罗党论 楚杰 刘晓萌 36 关联并购、并购溢价率与公司业绩——基于控股股东支持视角的实证研究 魏志华 卢沛 赵娟 67 政策不确定性提高了审计收费吗?——基于地方官员变更的实证检验 王菁华 茅宁 89 公司战略定位与外部审计需求“偏好”——基于迎合理论视角 闫焕民 王浩宇 魏珊珊 117 论美国会计师对第三人的侵权责任制度及对我国的启示 杨佶 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