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](/gs32/images/newin.png) |
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](/gs32/images/newin.png) |
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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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。 延伸查詢![new window](/gs32/images/newin.png) |
6. | Bonner, Sarah E.、Lewis, Barry L.(1990)。Determinants of auditor expertise。Journal of Accounting Research,28(3),1-20。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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](/gs32/images/newin.png) |
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](/gs32/images/newin.png) |
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](/gs32/images/newin.png) |
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](/gs32/images/newin.png) |
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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
13. | Shafer, William E.、Morris, Roselyn E.、Ketchand, Alice A.(2001)。The effects of formal sanctions on auditor independence。Journal of Accountancy,191,104。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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](/gs32/images/newin.png) |
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](/gs32/images/newin.png) |
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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
17. | Cunningham, Lawrence A.(2003)。The Sarbanes-Oxley Yawn: Heavy Rhetoric, Light Reform (And It Just Might Work)。Conn. L. Rev.,35,915-944。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
18. | Williams, Emily(2003)。The Sarbanes-Oxley Act: Is The Investing Public Really Any Better Off?。N.M. L. REV.,33,481-491。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
20. | Aronson, Neil H.(2002)。Preventing Future Enrons: Implementing the Sarbanes-Oxley Act of 2002。Stan. J.L. Bus. & Fin.,8,127-138。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
21. | Worden, Mark A.(2002)。Securities Regulation: Protecting Auditor Independence from Non-Audit Services--An Evolving Standard。OKLA. L. REV.,55,513-521。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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](/gs32/images/newin.png) |
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](/gs32/images/newin.png) |
24. | Simunic, Dan A.(1984)。Auditing, Consulting, and Auditor Independence。Journal of Accounting Research,22(2),679-702。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
25. | DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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](/gs32/images/newin.png) |
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](/gs32/images/newin.png) |
其他1. | (2005)。A price worth paying?,http://www.economist.com/business/displayStory.cfm?story_id=3984019, 2005/05/23。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
2. | Powell, Scott S.(2005)。SARBOX: A Cure Worse than Disease?,http://www.aggregateresearch.com/article.asp?id=6419, 2005/05/23。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
4. | How the Sarbanes-Oxley Act of 2002 Impacts the Accounting Profession,http://www.aicpa.org/info/Sarbanes-Oxley2002.asp。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
5. | (2002)。Final Rule: Revision of the Commission's Auditor Independence Requirements,https://www.sec.gov/rules/final/33-7919.htm。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
6. | (2003)。Final Rule: Strengthening the Commission's Requirements Regarding Auditor Independence,http://www.sec.gov/rules/final/33-8183htm。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
7. | (20030121)。工商時報。 延伸查詢![new window](/gs32/images/newin.png) |
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](/gs32/images/newin.png) |
9. | Johnson, Carrie(20050414)。Accountability Burden May Be Eased, Regulators Say They Will Respond to Complaints About Sarbanes-Oxley Act。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
10. | Vance, Ashlee。Does regulation work? 'Don't ask me', says former SEC chief。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |