会计师事务所组织形式、盈余管理与IPO折价

王肃作为继东汉卢植和郑玄之后出现的礼学家，以其《礼记注》和《圣证论》中与郑玄有所不同的礼学观点，从而成为独自名家的一派，其礼记学著述及学说的传播与传承，对后世礼学有很大的影响。特别是从集中在诸多礼学问题上王肃与郑玄的认识和理解的不同，以及历经唐宋元明清乃至近代的后世学者对王肃礼记学的各种观点的肯定与否，既呈现出传统经典学术传承中的时代性异同与特点，也表明在唐人标树的“礼是郑学”之外，还有值得后人关注和探析的别样的礼学观点及其学术价值意义所在。

The Legal Structure of Audit Firms, Earnings Management and IPO Underpricing

As the scholar centering on the study of The Book of Rites after Lu Zhi and Zheng Xuan in the Eastern Han Dynasty, Wang Su stands unique among other scholars with his Commentaries on the Book of Rites and On Taking Sages'' Discourses as evidence. Wang Su''s opinion is slightly different from Zheng Xuan''s. His treatise on the study of The Book of Rites and its spread and inheritance has exerted a great influence on the later scholars of the study. Especially, he disagreed with Zheng Xuan on understanding various problems in The Book of Rites. Meanwhile, later scholars from the Tang, Song, Yuan, Ming, and Qing dynasties to the modern times either confirm or disapprove Wang Su''s study, which not only illustrates the similarities and differences, and characteristics over the time of the academic inheritance of the traditional classics, but also presents that, apart from Zheng Xuan''s study of The Book of Rites, there are other opinions with great academic significance, which deserves the scholars'' concerns and researches in the later times.