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題名：非審計服務與異常應計數之關聯性研究
書刊名：會計評論
作者：李建然 引用關係／許書偉 引用關係／陳政芳 引用關係
作者(外文)：Lee, Jan-zan／Hsu, Shu-wei／Chen, Jeng-fang
出版日期：2003
卷期：37
頁次：頁1-30
主題關鍵詞：非審計服務；審計獨立性；異常應計數；審計品質；Non-audit services；Auditor independence；Abnormal accruals；Audit quality
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(25) 博士論文(2) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:24
  • 共同引用共同引用:51
  • 點閱點閱:77
期刊論文
1.Firth, Michael(1997)。The Provision of Nonaudit Services by Accounting Firms to Their Clients。Contemporary Accounting Research，14(2)，1-21。  new window
2.Reynolds, J. K.、Francis, J. R.(2000)。Does size matter? The influence of large clients on office-level auditor reporting decision。Journal of Accounting and Economics，30(3)，375-400。  new window
3.郭奕伶(2000)。會計業的龍虎爭霸戰：安侯與勤業搶當老大。數位周刊，22，22-28。  延伸查詢new window
4.Skinner, D.、DeAngelo, L.、DeAngelo, H.(1994)。Accounting Choices in Troubled Companies。Journal of Accounting & Economics，17(1/2)，113-143。  new window
5.林嬋娟、蔡彥卿、蔡逸芳、洪玉美(1996)。全球會計師法律責任探索。會計師會訊，185，22-32。  延伸查詢new window
6.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1995)。Detecting Earning Management。The Accounting Review，70(2)，193-225。  new window
7.Bruns, W. J. Jr.、Merchant, K. A.(1990)。The dangerous morality of managing earnings。Management Accounting，72(2)，22-25。  new window
8.Abdel-khalik, A. R.(1990)。The Jointness of Audit Fees and Demand for MAS: A Self-selection Analysis。Contemporary Accounting Research，6，295-322。  new window
9.Bazerman, M. H.、Morgan, K. P.、Loewenstein, G. F.(1997)。The impossibility of auditor independence。MIT Sloan Management Review，38(4)，89-94。  new window
10.Parkash, M.、Venable, C. F.(1993)。Auditee Incentives for Auditor Independence: The Case of Nonaudit Services。The Accounting Review，68，113-133。  new window
11.李建然、陳政芳(20040100)。審計客戶重要性與盈餘管理：以五大事務所組別為觀察標的。會計評論，38，59-80。new window  延伸查詢new window
12.Beck, P. J.、Frecka, T. J.、Somomon, I.(1988)。A model of the market for MAS: Knowledge spillovers and auditor-auditee bonding。Journal of Accounting Literature，7(1)，50-64。  new window
13.Beck, R. J.、Frecka, T. J.、Solomon, I.(1988)。An empirical analysis of the relationship between MAS involvement and auditor tenure: Implications for auditor independence。Journal of Accounting Literature，7，65-84。  new window
14.DeFond, Mark L.、Jiambalvo, James(1991)。Incidence and Circumstances of Accounting Errors。The Accounting Review，66(3)，643-655。  new window
15.Heninger, William G.(2001)。The Association between Auditor Litigation and Abnormal Accruals。The Accounting Review，76(1)，111-126。  new window
16.Bonner, S. E.、Young, S. M.、Palmrose, Z. V.(1998)。Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases。The Accounting Review，73(4)，503-532。  new window
17.Chow, Gregory C.(1960)。Tests of Equality Between Sets of Coefficients in Two Linear Regressions。Econometrica，28(3)，531-534。  new window
18.Press, E. G.、Weintrop, J. B.(1990)。Accounting-based constraints in public and private debt agreements: Their association with leverage and impact on accounting choice。Journal of Accounting and Economics，12(1-3)，65-95。  new window
19.DeFond, M. L.、Raghunandan, K.、Subramanyam, K. R.(2002)。Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions。Journal of Accounting Research，40(4)，1247-1274。  new window
20.Palmrose, Zoe-Vonna(1986)。The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence。Journal of Accounting Research，24(2)，405-411。  new window
21.Simunic, Dan A.(1984)。Auditing, Consulting, and Auditor Independence。Journal of Accounting Research，22(2)，679-702。  new window
22.林谷峻(19920300)。我國會計師事務所合夥人盈餘分配報導。會計研究月刊，78，62-65。  延伸查詢new window
23.Teoh, Siew Hong、Welch, Ivo、Wong, T. J.(1998)。Earnings management and the underperformance of seasoned equity offerings。Journal of Financial Economics，50(1)，63-99。  new window
24.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
25.Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics，20(1)，61-91。  new window
26.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics，3(2)，113-127。  new window
27.Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research，16(1)，135-165。  new window
28.Francis, Jere R.、Maydew, Edward L.、Sparks, H. Charles(1999)。The role of big 6 auditors in the credible reporting of accruals。Auditing: A Journal of Practice and Theory，18(2)，17-34。  new window
29.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
30.Kellogg, R. L.(1984)。Accounting activities, security prices, and class action lawsuits。Journal of Accounting and Economics，6(3)，185-204。  new window
31.Wallman, S. M. H.(1996)。The Future of Accounting, Part III: Reliability and auditor Independence。Accounting Horizons，10(4)，76-97。  new window
32.Bartov, Eli、Gul, Ferdinand A.、Tsui, Judy S. L.(2000)。Discretionary-accruals Models and Audit Qualifications。Journal of Accounting and Economics，30(3)，421-452。  new window
33.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics，22(1-3)，249-281。  new window
34.DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics，25(1)，35-67。  new window
35.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society，48(4)，817-838。  new window
36.Kinney, William R. Jr.、Martin, Roger D.(1994)。Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies。Auditing: A Journal of Practice and Theory，13(1)，149-156。  new window
37.Dechow, Patricia M.、Skinner, Douglas J.(2000)。Earnings management: Reconciling the views of accounting academics, practitioners, and regulators。Accounting Horizons，14(2)，235-250。  new window
38.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research，15(1)，1-24。  new window
39.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics，17(1/2)，145-176。  new window
40.Kurt, K.、Mckinley, S.、Reckers, P.(1985)。An examination of the influence of CPA firm type, size, and MAS provision on loan officer decisions and perceptions。Journal of Accounting Research，23，887-896。  new window
41.Levitt, A., Jr.(1998)。The Numbers Game。The CPA Journal，68，14-19。  new window
42.Jiambalvo, J.、Defond, M.(1993)。Factors related to audit-client disagreements over income-increasing accounting methods。Contemporary Accounting Research，9，411-431。  new window
43.Trompeter, G.、Davis, R.、Ricchiute, N.(1993)。Audit effort, audit fees, and the provision of nonaudit services to audit clients。The Accounting Review，68，135-150。  new window
44.Brady, D.、Palmeri, C.、Lavelle, L.、McNamee, M.、Byrnes, N.(2002)。The accounting crisis。BusinessWeek，3751，50-54。  new window
研究報告
1.Beeler, J. D.、Hunton, J. E.(2001)。Contingent economic rents: Precursors to predecisional distortion of client information。University of South Carolina。  new window
2.Gore, P.、Pope, P.、Singh, A.(2001)。Non-audit Services, Auditor Independence, and Earnings Management。Lancaster University。  new window
3.Williamson, O. E.、Antle, R.、Griffen, P. A.、Teece, D. J.(1997)。An Economic Analysis of Auditor Independence for a Multi-client, Multi-service Public Accounting Firm。沒有紀錄。  new window
4.林嬋娟、劉嘉雯(1999)。我國與先進國家會計師懲戒制度之比較。中華民國會計師公會全國聯合會。  延伸查詢new window
5.林嬋娟、蔡彥卿(1995)。會計師事務所組織型態及其法律責任之比較研究--我國與其他國家之比較分析。臺北市證券商同業公會。  延伸查詢new window
6.Marilyn, J.、Nelson, K.、Frankel, R.(2002)。The relations between auditors' fee for non-audit services and earning quality。沒有紀錄。  new window
7.Schwartz, R.、Dopuch, N.、King, R. R.(2001)。Auditors' independence: Appearance vs. fact。Washington University。  new window
8.Beneish, M.(1997)。How do managers benefit from earnings overstatement?。Indiana University。  new window
9.Bajaj, M.、Mazumdar, M.、Sarin, A.(2000)。Securities Class Action Settlements: An Empirical Analysis。Berkeley。  new window
學位論文
1.賴春田(2000)。會計師的業務、責任及會計師事務所組織之演變(碩士論文)。國立臺灣大學。  延伸查詢new window
2.洪玉美(1996)。會計師財務報表簽證之法律責任：責任歸屬與第三人範圍之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
3.蔡逸芳(1996)。會計師財務報表簽證之法律責任：賠償上限與比例責任之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
4.胡靜妮(2002)。非審計服務與會計師獨立性關係之實證研究，沒有紀錄。  延伸查詢new window
圖書
1.Pitt, L. and Birenbaum, B.,(1997)。Serving the Public Interest: A New Concept Framework for Audit Impendence。Serving the Public Interest: A New Concept Framework for Audit Impendence。New York, NY：NY American Institute of Certified Public Accountants。  new window
2.Arruñada, B.(1999)。The Economics of Audit Quality: Private Incentives and the Regulation of Audit and Non-audit Services。Norwell, MA：Kluwer Academic Publishers。  new window
3.林柄滄(2002)。新新會計大戰，第四輯。新新會計大戰，第四輯。臺北市。  延伸查詢new window
單篇論文
1.Securities and Exchange Commission(2000)。Final Rule: Revision of the Commission's Auditor Independence Requirements，Washington, DC：Government Printing Office。  new window
其他
1.Zimmerman, J.，Watt, R.(1980)。The markets for independence and independent auditors，沒有紀錄。  new window
 
 
 
 
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