[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-18385":3,"doc-seo-18385":27},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":19,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":21,"language":22,"language_code":23,"table_of_contents":24,"faqs":24,"seo_title":13,"seo_description":14,"update_tm":25,"read_time":26},18385,962075006959,"Anda","https://ap-avatar.wpscdn.com/avatar/e0002397efbe92a78e?_k=1776741047341049297",8,"Research & Report","审计定价与公司举报人治理：来自澳大利亚金融公司的证据","研究2008至2018年间澳大利亚上市金融企业中，举报人治理与审计定价之间的关系。结果表明，举报人治理更强的企业承担更低的审计费用；该负向关系在面临更高诉讼风险且具有反欺诈政策的企业中更为显著。采用差分中的差分、两阶段最小二乘与倾向得分匹配等内生性检验，结论稳健。","cbCaiqq8KcpQygFY","https://ap.wps.com/l/cbCaiqq8KcpQygFY","pdf",295121,3,1,46,"English","en","",1776805221,116,{"code":4,"msg":28,"data":29},"ok",{"site_id":30,"language":23,"slug":31,"title":13,"keywords":24,"description":14,"schema_data":32,"social_meta":66,"head_meta":69,"extra_data":71,"updated_unix":25},105,"audit-pricing-and-corporate-whistleblower-governance-evidence-from-australian-financial-firms",{"@graph":33,"@context":65},[34,50],{"@type":35,"itemListElement":36},"BreadcrumbList",[37,41,45,47],{"item":38,"name":39,"@type":40,"position":20},"https://docshare.wps.com","Home","ListItem",{"item":42,"name":43,"@type":40,"position":44},"https://docshare.wps.com/document/","Document",2,{"item":46,"name":12,"@type":40,"position":19},"https://docshare.wps.com/document/research-report/",{"item":48,"name":13,"@type":40,"position":49},"https://docshare.wps.com/document/audit-pricing-and-corporate-whistleblower-governance-evidence-from-australian-financial-firms/18385/",4,{"url":48,"name":13,"@type":51,"author":52,"headline":13,"publisher":54,"fileFormat":57,"description":14,"dateModified":58,"datePublished":59,"encodingFormat":57,"isAccessibleForFree":60,"interactionStatistic":61},"DigitalDocument",{"name":9,"@type":53},"Person",{"url":38,"name":55,"@type":56},"DocShare","Organization","application/pdf","2026-06-06","2026-04-21",true,{"@type":62,"interactionType":63,"userInteractionCount":19},"InteractionCounter",{"@type":64},"ViewAction","https://schema.org",{"og:url":67,"og:type":68,"og:title":13,"og:site_name":55,"og:description":14},"https://docshare.wps.com/document/audit-pricing-and-corporate-whistleblower-governance-evidence-from-australian-financial-firms/18385","article",{"robots":70,"canonical":67},"index,follow",{"doc_id":7,"site_id":30}]