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題名:美國2002年沙氏法案之介紹與比較--以會計師執業為核心
書刊名:法令月刊
作者:趙冠瑋
出版日期:2005
卷期:56:11
頁次:頁45-69
主題關鍵詞:會計師美國沙氏法案薩班法企業改革法企業革新法案SOX
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(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:24
  • 點閱點閱:7
期刊論文
1.李香瑩(20030700)。財務長問卷大調查--走出低潮迎向復甦 面對未來振翅高飛。會計研究月刊,212,38-43。  延伸查詢new window
2.薛富井、林千惠(20030400)。美國2002年沙氏法案 (Sarbanes-Oxley Act) 對會計師事務所與發行公司影響之探討--加重發行公司社會責任 要求會計師業維持獨立。會計研究月刊,209,102-130。  延伸查詢new window
3.Emby, Craig、Davidson, Ronald A.(1998)。The effects of engagement factors on auditor independence: Canadian evidence。Journal of International Accounting, Auditing and Taxation,7(2),163-179。  new window
4.Davis, L. R.、Ricchiute, D. N.、Trompeter, G.(1993)。Audit effort, audit fees, and the provision of nonaudit services to audit clients。The Accounting Review,68(1),135-150。  new window
5.范曉玲(20021000)。公司治理及財務審計之新紀元--二○○二年美國證券交易Sarbanes-Oxley法案簡介。月旦法學,89,267-274。new window  延伸查詢new window
6.Bonner, Sarah E.、Lewis, Barry L.(1990)。Determinants of auditor expertise。Journal of Accounting Research,28(3),1-20。  new window
7.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
8.孫秀惠(2002)。近五成民眾不相信上市公司財報逃--「台灣企業誠信度」調查。商業週刊,765,88-89。  延伸查詢new window
9.羅贊興、陳逸珊、黃書芸、黃馨儀(20040500)。美國企業改革法案(Sarbanes-Oxley Act of 2002)對我國上市公司管理制度適用性之探討(上)。證交資料,505,8-34。  延伸查詢new window
10.朱應舞(2002)。任重道遠的美國企業革新法案。會計研究月刊,202,18-29。  延伸查詢new window
11.陳依蘋(20020200)。美國史上最大破產案--安隆(Enron)深度報導。會計研究月刊,195,15-20。  延伸查詢new window
12.Simon D.、Francis, J. R.(1988)。The effects of auditor change on audit fees: Tests of price cutting and price reco very。The Accounting Review,63(2),255-269。  new window
13.Shafer, William E.、Morris, Roselyn E.、Ketchand, Alice A.(2001)。The effects of formal sanctions on auditor independence。Journal of Accountancy,191,104。  new window
14.Sunder,Shyam、杜榮瑞、吳婉婷(20021100)。耶魯大學管理學院Shyam Sunder教授來臺演講摘要--會計之崩潰: 起因與對策。會計研究月刊,204,32-42。  延伸查詢new window
15.蘇裕惠、彭日欣(20050300)。從各國會計師輪調制度看會計師之獨立性與審計品質--國際篇。會計研究月刊,232,96-101。  延伸查詢new window
16.Spielvogel, Sally S.(2003-2004)。Exploring the Sarbanes-Oxley Act: Will Government intervention in the Public Accounting Profession Prevent Another Enron?。Ky. L.J.,92,339-348。  new window
17.Cunningham, Lawrence A.(2003)。The Sarbanes-Oxley Yawn: Heavy Rhetoric, Light Reform (And It Just Might Work)。Conn. L. Rev.,35,915-944。  new window
18.Williams, Emily(2003)。The Sarbanes-Oxley Act: Is The Investing Public Really Any Better Off?。N.M. L. REV.,33,481-491。  new window
19.Allen, William T.、Siegel, Arthur(2003)。Conflicts of Interest in Corporate and Securities Law: Threats and Safeguards in the Determination of Auditor Independence。Wash. U.L.Q.,80,519-529。  new window
20.Aronson, Neil H.(2002)。Preventing Future Enrons: Implementing the Sarbanes-Oxley Act of 2002。Stan. J.L. Bus. & Fin.,8,127-138。  new window
21.Worden, Mark A.(2002)。Securities Regulation: Protecting Auditor Independence from Non-Audit Services--An Evolving Standard。OKLA. L. REV.,55,513-521。  new window
22.蘇裕惠、彭日欣(20050400)。從美國GAO調查報告看會計師之獨立性與審計品質--查核人員專業素質為根 企業管理階層誠信為本。會計研究月刊,233,92-97。  延伸查詢new window
23.陳依蘋(2002)。革新法案真能革新?。會計研究月刊,202,14-15。  延伸查詢new window
24.Simunic, Dan A.(1984)。Auditing, Consulting, and Auditor Independence。Journal of Accounting Research,22(2),679-702。  new window
25.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
26.DeFond, Mark 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
27.林世銘、洪瑞隆、Lev,Baruch(20020400)。公司財務報告與審計制度的改革--紐約大學Baruch Lav教授在美國國會對安隆案件的證詞。會計研究月刊,197,14-18。  延伸查詢new window
28.薛富井、許書偉(20040900)。從美國PCAOB職能運作探討會計師功能之強化--摒自律轉他律一條鞭健全配套。會計研究月刊,226,88-99。  延伸查詢new window
學位論文
1.陳德純(2003)。企業改革法制建構之比較法探討--以美國企業改革法(TheSarbanes-OxleyActof2002)為中心(碩士論文)。東吳大學。  延伸查詢new window
圖書
1.Albrecht, W. S.、Sack, R. J.(2000)。Accounting education: charting the course through a perilous future。Sarasota, FL:American Accounting Association。  new window
2.劉紹樑(2002)。從莊子到安隆:A+公司治理。臺北:天下。  延伸查詢new window
3.陳春山(20000000)。企業管控與投資人保護:金融改革之路。臺北:元照出版社。new window  延伸查詢new window
其他
1.(2005)。A price worth paying?,http://www.economist.com/business/displayStory.cfm?story_id=3984019, 2005/05/23。  new window
2.Powell, Scott S.(2005)。SARBOX: A Cure Worse than Disease?,http://www.aggregateresearch.com/article.asp?id=6419, 2005/05/23。  new window
3.Donald C. Langevoort。Managing the 'Expectations Gap' in Investor Protection: The Sec and the Post-Enron Reform Agenda,https://papers.ssrn.com/sol3/papers.cfm?abstract_id=328080。  new window
4.How the Sarbanes-Oxley Act of 2002 Impacts the Accounting Profession,http://www.aicpa.org/info/Sarbanes-Oxley2002.asp。  new window
5.(2002)。Final Rule: Revision of the Commission's Auditor Independence Requirements,https://www.sec.gov/rules/final/33-7919.htm。  new window
6.(2003)。Final Rule: Strengthening the Commission's Requirements Regarding Auditor Independence,http://www.sec.gov/rules/final/33-8183htm。  new window
7.(20030121)。工商時報。  延伸查詢new window
8.立法院。證券交易法部分條文修正草案總說明,http://lis.ly.gov.tw/lgcgi/lgmeetimage?CFCACFCCCFCDCFCEC5CEC6CBD2CDCFCA。  延伸查詢new window
9.Johnson, Carrie(20050414)。Accountability Burden May Be Eased, Regulators Say They Will Respond to Complaints About Sarbanes-Oxley Act。  new window
10.Vance, Ashlee。Does regulation work? 'Don't ask me', says former SEC chief。  new window
 
 
 
 
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