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題名:獨立董監、會計規範與財務報導品質之關係:多重研究方法之運用
書刊名:當代會計
作者:杜榮瑞 引用關係劉雅芳吳婉婷
作者(外文):Duh, Rong-rueyLiu, Ya-fangWu, Wan-ting
出版日期:2006
卷期:7:2
頁次:頁135-169
主題關鍵詞:公司治理獨立董事獨立監察人財務報導品質會計規範Corporate governanceIndependent directorsIndependent supervisorsQuality of financial reportingAuthoritative accounting guidance
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(6) 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:6
  • 共同引用共同引用:44
  • 點閱點閱:67
期刊論文
1.Ali, A.、Hwang, L. S.(2000)。Country-specific factors related to financial reporting and the value relevance of accounting data。Journal of Accounting Research,38(1),1-21。  new window
2.Birnberg, J. G.、Shields, M. D.、Young, S. M.(1990)。The case for multiple methods in empirical management accounting research (with an illustration from budget setting)。Journal of Management Accounting Research,2(1),33-66。  new window
3.DeZoort, F.、Salterio, S.(2001)。The Effects of Corporate Governance Experience and Financial-reporting and Audit Knowledge on Audit Committee Members' Judgements。Auditing: A Journal of Practice & Theory,20(2),31-47。  new window
4.Antle, R.、Nalebuff, B.(1991)。Conservatism and auditor-client negotiations。Journal of Accounting Research,29,31-54。  new window
5.Nelson, M.、Elliott, J.、Tarpley, R.(2002)。Evidence from auditors about managers' and auditors' earnings management decisions。The Accounting Review,77,175-202。  new window
6.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Causes and Consequences of Earnings Management: An Analysis of Firms Subject to Enforcement Actions by the SEC。Contemporary Accounting Research,13(2),1-36。  new window
7.葉銀華、李存修(20030800)。臺灣之獨立董監制度的改革--政策性建議。會計研究月刊,213,66-85。  延伸查詢new window
8.Schipper, Katherine(2003)。Principles-Based Accounting Standards。Accounting Horizons,17(1),61-72。  new window
9.Nelson, M. W.(2003)。Behavioral Evidence on the Effects of Principles- and Rules-Based Standards。Accounting Horizons,17,91-104。  new window
10.Milgrom, Paul、Roberts, John(1990)。The Economics of Modern Manufacturing: Technology, Strategy and Organization。American Economic Review,80(3),511-528。  new window
11.Klein, A.(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
12.葉銀華、何幸芳(20030800)。獨立董監的趨勢、疑慮與實地調查--自願聘任期獲得正面評價 高比率者易維持市場價值。會計研究月刊,213,86-93。  延伸查詢new window
13.Chenhall, R. H.、Langfield-Smith, K.(1998)。The Relationship between Strategic Priorities, Management Techniques and Management Accounting: An Empirical Investigation Using a System Approach。Accounting, Organization and Society,23(3),243-264。  new window
14.Hackenbrack, K.、Nelson, M. W.(1996)。Auditors' Incentives and Their Application of Financial Accounting Standards。The Accounting Review,71(1),43-60。  new window
15.Ball, Ray、Kothari, Sagar P.、Robin, Ashok(2000)。The effect of international institutional factors on properties of accounting earnings。Journal of Accounting and Economics,29(1),1-51。  new window
16.Carcello, Joseph V.、Neal, Terry L.(2000)。Audit committee composition and auditor reporting。The Accounting Review,75(4),453-467。  new window
17.Kasznik, Ron(1999)。On the association between voluntary disclosure and earnings management。Journal of Accounting Research,37(1),57-82。  new window
18.Chow, C. W.、Deng, F. J.、Ho, J. L.(2000)。The Openness of Knowledge Sharing within Organizations: A Comparative Study of the United States and the People's Republic of China。Journal of Management Accounting Research,12(1),65-95。  new window
19.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons,13(4),365-383。  new window
20.李春安、吳欽衫、葉麗玉(20030100)。所有權結構與公司非法行為關係之研究--以臺灣股票上市公司為例。證券市場發展季刊,14(4)=56,75-137。new window  延伸查詢new window
21.Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics,33(3),401-425。  new window
22.Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review,71(4),443-465。  new window
學位論文
1.吳祥福(2003)。財務報表重編與董監獨立性/專業性之研究(碩士論文)。國立政治大學。  延伸查詢new window
2.林柏全(2003)。董監事會特性與強制性財務預測準確性之關聯性研究(碩士論文)。國立政治大學。  延伸查詢new window
3.許珮真(2004)。自行結算盈餘與公告盈餘差異影響因素之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
4.楊淑蓉(2000)。強制性財務預測準確度與盈餘管理關聯性研究(碩士論文)。實踐大學。  延伸查詢new window
5.陳家慧(2000)。我國上市公司管理機制與盈餘管理相關性之實證研究(碩士論文)。國立政治大學。  延伸查詢new window
6.吳美儀(2003)。股份有限公司選任外部董事監察人機制之研究(碩士論文)。世新大學。  延伸查詢new window
圖書
1.OECD(1999)。OECD Principles of Corporate Governance。Paris:OECD Publications Services。  new window
2.Abdel-Khalik, A. R.、Ajinkya, B. B.(1979)。Empirical Research in Accounting: A Methodological Viewpoint。Sarasota, FL:American Accounting Association。  new window
其他
1.朱日銓(2001)。論我國公司內部監控模式之改造--以外部董事與外部監察人制度之選擇為中心。  延伸查詢new window
2.李亭誼(2003)。董事身份特性與董監經理人相關資訊揭露程度關係之研究。  延伸查詢new window
3.杜榮瑞(2003)。原則式準則vs.規則式準則:兼論對國內會計專業、教育及準則制訂之啓示。  延伸查詢new window
4.金志遠(2000)。董事會特性與年報自願性揭露關係之研究。  延伸查詢new window
5.洪淑慧(2003)。我國現行公司治理制度之實證研究--制度之認知、合理性及發展趨勢。  延伸查詢new window
6.馬瑜霙(2003)。我國獨立董事與獨立監察人之屬性與盈餘管理之關聯性研究。  延伸查詢new window
7.傅迺婷(2003)。二十一世紀公司治理的探索--台灣、美國比較性的觀點。  延伸查詢new window
8.蔡昇峰(2003)。盈餘管理與公司治理關係之研究--以十三國新興市場為例。  延伸查詢new window
9.BRC(1999)。Report and the Recommendation of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees。  new window
10.Cohen, J., and Hanno, D.(2000)。Auditors consideration of corporate governance and management control philosophy in audit planning and client acceptance decisions。  new window
11.COSO(1999)。Fraudulent Financial Reporting: 1987-1997。  new window
12.Cuccia, A. D., Hackenbrack, K. and Nelson, M. W.(1995)。The ability of professional standards to mitigate aggressive reporting。  new window
13.Dodd, P., Dopuch, N., Holthausen, R. and Leftwich, R.(1984)。Qualified audit opinions and stock prices: information content, announcement dates and concurrent disclosures。  new window
14.Gibbins, M., Salterio, S. and Webb, A.(2001)。Evidence about auditor-client management negotiation concerning client's financial reporting。  new window
15.Kachelmeier, S. J., and King, R. R.(2002)。Using laboratory experiments to evaluate accounting policy issues。  new window
16.Libby. R., Bloomfield, R. and Nelson, M. W.(2002)。Experimental research in financial accounting。  new window
17.Ng, B. P., and Tan, H. T.(2003)。Effect of authoritative guidance availability and audit committee effectiveness on auditors' judgments in an auditor-client negotiation context。  new window
18.Salterio, S., and Koonce, L.(1997)。The persuasiveness of audit evidence: The case of accounting policy decisions。  new window
 
 
 
 
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