| 中文摘要 | 第3-5页 |
| Abstract | 第5-7页 |
| Acknowledgements | 第8-13页 |
| Chapter One Introduction | 第13-17页 |
| 1.1 Research Background | 第13-15页 |
| 1.2 Purpose and Significance of the Research | 第15页 |
| 1.3 Structure of the Thesis | 第15-17页 |
| Chapter Two Literature Review | 第17-36页 |
| 2.1 Definition of Reporting | 第17-20页 |
| 2.1.1 Definition of Reporting | 第17-18页 |
| 2.1.2 Reporting Pattern | 第18-20页 |
| 2.2 Definition of Reporting Verbs | 第20-26页 |
| 2.2.1 Reporting Pattern | 第21-22页 |
| 2.2.2 Classification of Reporting Verbs | 第22-26页 |
| 2.3 Tense and voice of Reporting Verbs | 第26-28页 |
| 2.4 Previous Studies on Reporting Verbs | 第28-36页 |
| 2.4.1 Related Studies Abroad | 第28-32页 |
| 2.4.2 Related Studies at Home | 第32-35页 |
| 2.4.3 Evaluation of the Previous Studies | 第35-36页 |
| Chapter Three Research Methodology | 第36-47页 |
| 3.1 Research Questions | 第36页 |
| 3.2 Data Collection | 第36-38页 |
| 3.3 Software Tools in the Current Study | 第38-41页 |
| 3.3.1 Ant Conc 3.4.3 and Excel 200 | 第38-40页 |
| 3.3.2 Log-likelihood and Chi-square Calculator 1.0 | 第40-41页 |
| 3.4 Theoretical Framework Adopted for the Current Study | 第41-43页 |
| 3.5 Data Pre-processing and Data Analysis Procedure | 第43-47页 |
| 3.5.1 Data Pre-processing | 第43-45页 |
| 3.5.2 Analysis Procedure | 第45-47页 |
| Chapter Four Results and Discussions | 第47-70页 |
| 4.1 Distribution of Reporting Verbs | 第47-60页 |
| 4.1.1 Analysis Based on the Type of Activity | 第49-52页 |
| 4.1.2 Analysis Based on the Evaluative Potential | 第52-56页 |
| 4.1.3 Top 10 Reporting Verbs | 第56-58页 |
| 4.1.4 Summary | 第58-60页 |
| 4.2 Distribution of Reporting Pattern | 第60-64页 |
| 4.3 Distribution of Tense and Voice of Reporting Verbs in the TwoSub-Corpora | 第64-70页 |
| 4.3.1 Distribution of Tense of Reporting Verbs | 第64-66页 |
| 4.3.2 Distribution of Voice of Reporting Verbs | 第66-70页 |
| Chapter Five Conclusion | 第70-75页 |
| 5.1 Major Findings | 第70-74页 |
| 5.2 Limitations and Suggestions for Further Research | 第74-75页 |
| References | 第75-80页 |
| Appendix I: The Accounting Review | 第80-84页 |
| Appendix II: China Journal of Accounting Research | 第84-88页 |
| Appendix III: List of Reporting Verbs | 第88-89页 |
