声明
摘要
Abstract
List of Abbreviations
List of Tables
List of Figures
CONTENT
CHAPTER ONE INTRODUCTION
1.1 Background
1.2Audit Report as information reality
1.2.1 Unqualified Report
1.2.2 Qualified Report
1.2.3 Disclaimer of opinion
1.2.4 Adverse Opinion
1.3Market efficiency and Audit reports
1.4Audit report as decision usefulness
1.5Audit practices in the Chinese market
1.6CPEC and China,Pakistan Economies ties
1.7Theoretical Background
1.7.1 Efficient market hypothesis
1.7.2 Signaling Theory
1.8Overview of Pakistan Stock Exchange(KSE)
1.9Shanghai Stock Exchange
1.10 Research Gap and rationale of the study
1.11 Methodology
1.12 Research questions
1.13 Research objective
1.14 Significance and contribution of the study
1.15 Organization of Study
1.16 Conclusion
CHAPTER TWO LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT
2.1 Introduction
2.2 Literature Review on Audit Report and Stock Market Reaction
2.3Stock Market Efficiency and Information Asymmetric of Public Announcement
2.4Hypothesis Development
2.4.1 Hypothesis
2.5Related Literature Regarding Audit as Decision Usefulness
2.5.1 Hypothesis
2.6Conclusion
CHAPTER THREE DATA DESCRIPTION AND METHODOLOGY-AUDIT REPORT AND STOCK MARKET REACTION
3.1 Introduction
3.2Data Description
3.3Methodology
3.4Conclusion
CHAPTER FOUR RESULTS AND DISCUSSION-AUDIT REPORT AND STOCK MARKET REACTION
4.1 Introduction
4.2Empirical Results in Pakistan
4.3Results Discussion of Pakistan
4.4 China Analysis
4.5Discussion of Results of China
ClIAPTER FIVE Research Method and data collection-Audit report as Decision usefulness
5.1 Introduction
5.2 Data Description and Research Methodology
CHAPTER 6 Results and Finding-Audit report as Decision usefulness
6.1Introduction
6.2Findings and Discussion of Pakistan
6.3Findings of China
CHAPTER SEVEN CONCLUSION,FUTURE DIRECTIONS and POLICY IMPLICATIONS
7.1 Introduction
7.2 Conclusion
7.3Market Efficiency and Audit as decision usefulness
7.4Future Research Directions
7.5Policy Implication
References
Appendix
Acknowledgement
对外经济贸易大学;