作为一项在促进会计师事务所增强独立性和积累经验、提高上市公司治理水平和会计信息质量等方面均具有重要作用的审计制度，双重审计制度及其变迁一直是会计与审计理论界、实务界十分关注的话题。然而，现有文献基本局限于研究双重审计管制取消导致的审计方面的后果，未充分关注该政策变化对资本市场的潜在影响；此外，现存关于双重审计管制取消的审计后果的研究缺乏对引起公司放弃双重审计后审计质量下降的内在机制的深入探索。对此，本书基于审计需求、审计管制、审计供给以及遵循效应相关理论，采用我国上市公司数据，借助经典模型测算权益成本，新建指标反映驱动审计质量变化的内在机制，运用多元回归分析、倾向得分匹配、变化分析、混杂变量影响阈值分析等多种方法，对双重审计管制取消在资本市场和审计市场上产生的经济后果进行理论阐释与实证检验。本书为理解双重审计制度及其变迁的影响提供新的参考，对我国今后的审计制度安排与行业发展具有重要启示。

1 Introduction
1.1 Research Background
1.2 Research Questions and Research Significance
1.3 Research Contents, Methods and Framework
2 Literature Review
2.1 Literature on Dual Audit System
2.2 Literature on Cost of Equity
2.3 Literature on Audit Quality
2.4 Literature Review and Research Inspiration
2.5 Chapter Summary
3 Institutional Background and Theoretical Analysis
3.1 Institutional Background
3.2 Theory Foundation
3.3 Theoretical Framework
3.4 Chapter Summary
4 CapitalMarket Consequences：Effect of Mandatory Dual
Audit on Cost of Equity
4.1 Hypothesis Development
4.2 Research Design
4.3 Empirical Results
4.4 Results Discussion
4.5 Chapter Summary
5 CapitalMarket Consequences：Effect of Voluntary Dual
Audit on Cost of Equity
5.1 Hypothesis Development
5.2 Research Design
5.3 Empirical Results
5.4 Results Discussion
5.5 Chapter Summary
6 AuditMarket Consequences：Effect of Canceling Dual
Audit on Audit Quality
6.1 Hypothesis Development
6.2 Research Design
6.3 Empirical Results
6.4 Results Discussion
6.5 Chapter Summary
7 Conclusions
7.1 Main Conclusions
7.2 Policy Implications
7.3 Contributions
7.4 Limitations and Future Research
References
Appendices
Appendix Ⅰ Different Cut-Offs of Equity Financing Demand
Appendix Ⅱ Detailed Auditor Information
Appendix Ⅲ Chinese Simplified Version