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題名:會計師知名度及其任期對初次上市櫃公司會計報表品質之影響
書刊名:經營管理論叢
作者:曹常鴻陳彰文
作者(外文):Tsao, Chang-horngChen, Chang-wen
出版日期:2005
卷期:特刊
頁次:頁275-285
主題關鍵詞:初次上市櫃盈餘管理會計報表品質會計師會計師任期IPOEarnings managementQuality of financial reportsCPAAuditorAuditor tenure
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(0) 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:0
  • 共同引用共同引用:61
  • 點閱點閱:30
本研究發現,初次上市櫃公司確實會在上市櫃前進行盈餘管理之現象,而初次上市櫃公司無論找知名度高或低的會計師,都會作出盈餘管理,換言之;其所提供會計報表不佳。同時,知名度愈高的會計師其盈餘管理程度愈高,會計師任期介於四年至八年間其盈餘管理程度較輕。本文在政策涵義方面,支持金管會加重會計師責任及施行會計師強制五年輪調制度。
期刊論文
1.林嬋娟、蘇逸穎、薛敏正(2002)。預期盈餘與盈餘平穩化實證研究。證券市場發展季刊,14(1),139-148。new window  延伸查詢new window
2.夏侯欣榮(2000)。台灣增資新股(SEO)上市後長期績效之整體研究。管理評論,19(2),1-33。new window  延伸查詢new window
3.Arrunada, B.、Paz-Ares, C.(1997)。Mandatory Rotation of Company Auditor: A Critical Examination。International Review of Law and Economics,17(1),31-61。  new window
4.Bartov, E.、Gul, F. A.、Tsui, J.(2001)。Discretionary-accrual Models and Audit Qualifications。Journal of Accounting and Economics,30,421-452。  new window
5.Beasley, M.、Petroni, K.(1996)。Errors in Accounting Estimates and Their Relation to Auditor firm Type。Journal of Accounting Research,34,151-171。  new window
6.Lys, T.、Watts, R. L.(1994)。Lawsuits against auditor。Journal of Accounting Research,32,65-93。  new window
7.St. Pierre, K.、Anderson, J. A.(1984)。An Analysis of the Factors Associated with Lawsuits Against Public Accountants。The Accounting Review,59,242-263。  new window
8.Teoh, S.、Wong, T.、Welch, I.(1993)。Auditor Size and the Earnings Response Coefficient。The Accounting Review,68,346-366。  new window
9.Krishnan, G. V.(2003)。Audit Quality and the Pricing of Discretionary Accruals。Auditing: A Journal of Practice & Theory,22(1),109-126。  new window
10.Hoyle, Joe(1978)。Mandatory Auditor Rotation: The Arguments and An Alternative。Journal of Accountancy,145(5),69-78。  new window
11.DeFond, Mark L.、Jiambalvo, James(1991)。Incidence and Circumstances of Accounting Errors。The Accounting Review,66(3),643-655。  new window
12.金成隆、林修葳、黃書楣(2000)。國內現金增資企業盈餘管理之實證研究。中山管理評論,8(4),709-744。new window  延伸查詢new window
13.Rangan, S.(1998)。Earnings Management and the Performance of Seasoned Equity Offerings。Journal of Financial Economics,50,101-122。  new window
14.Friedlan, John M.(1994)。Accounting Choices by Issuers of Initial Public Offerings。Contemporary Accounting Research,11(1),1-31。  new window
15.Palmrose, Zoe-Vonna(1988)。An Analysis of Auditor Litigation and Audit Service Quality。The Accounting Review,63(1),55-73。  new window
16.Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review,53(1),112-134。  new window
17.Ducharme, L. L.、Malatesta, P. H.、Sefcik, S. E.(2001)。Earnings Management: IPO Valuation and Subsequent Performance。Journal of Accounting, Auditing and Finance,16(4),369-396。  new window
18.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
19.Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research,16(1),135-165。  new window
20.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
21.DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics,23(2),115-139。  new window
22.Myers, J. N.、Myers, L. A.、Omer, T. C.(2003)。Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?。The Accounting Review,78(3),779-799。  new window
23.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
24.DeAngelo, Harry、Skinner, Douglas J.、DeAngelo, Linda E.(1994)。Accounting choice in troubled companies。Journal of Accounting and Economics,17(1/2),113-143。  new window
學位論文
1.Kellog. R. I.(1979)。An Empirical Study of Rule10b-5 Buyers' Suits Based on Accounting Disclosures(博士論文)。University of Rochester,New York。  new window
2.Shivakumar. L.(1996)。Essays Relating to Equity Offerings and Earnings Management(博士論文)。Vanderbilt University。  new window
圖書
1.Pricewaterhousecoppers LLP.(2002)。Mandatory Rotation of Audit firms: Will It Improve Audit Quality?。New york:Pricewaterhousecoppers LLP。  new window
 
 
 
 
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