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F.(1993)。Auditee incentives for auditor independence: The case of nonaudit services。The Accounting Review,68(1),113-133。 | 23. | Chung, Hyeesoo、Kallapur, Sanjay(2003)。Client Importance, Nonaudit Services, and Abnormal Accruals。The Accounting Review,78(4),931-955。 | 24. | Firth, Michael(2002)。Auditor-Provided Consultancy Services and their Associations with Audit Fees and Audit Opinions。Journal of Business Finance & Accounting,29(5/6),661-693。 | 25. | Dechow, Patricia M.(1994)。Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals。Journal of Accounting and Economics,18(1),3-42。 | 26. | Heninger, William G.(2001)。The Association between Auditor Litigation and Abnormal Accruals。The Accounting Review,76(1),111-126。 | 27. | Stice, J. D.(1991)。Using Financial and Market Information to Identify Pre-Engagement Factors Associated with Lawsuits Against Auditors。The Accounting Review,66(3),516-533。 | 28. | 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。 | 29. | 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。 | 30. | Aharony, Joseph、Lin, Chan Jane、Loeb, Martin P.(1993)。Initial Public Offerings, Accounting Choices, and Earnings Management。Contemporary Accounting Research,10(1),61-81。 | 31. | Simunic, Dan A.(1984)。Auditing, Consulting, and Auditor Independence。Journal of Accounting Research,22(2),679-702。 | 32. | DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics,3(2),113-127。 | 33. | 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。 | 34. | Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。 | 35. | Anthony, Joseph H.、Ramesh, K.(1992)。Association between accounting performance measures and stock prices: a test of the life cycle hypothesis。Journal of Accounting and Economics,15(2/3),203-227。 | 36. | Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review,77(Suppl. 1),35-59。 | 37. | 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。 | 38. | DeAngelo, Harry、Skinner, Douglas J.、DeAngelo, Linda E.(1994)。Accounting choice in troubled companies。Journal of Accounting and Economics,17(1/2),113-143。 | 39. | Sloan, Richard Geoffrey(1996)。Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?。The Accounting Review,71(3),289-315。 | 40. | Lys, T.、Watts, R.(1994)。Lawsuits against auditors。Journal of Accounting Research,32,65-93。 | 41. | Kinney, W.、Martin, R.(1994)。Dose auditing reduce bias in financial reporting? A Review of audit-related adjustment studies。Auditing: A Journal of Practice and Theory,13(1),149-159。 | 會議論文1. | 陳燕錫、張寶光、陽忠程(2003)。非審計服務與獨資型會計師事務所經營績效之關聯性。2003年會計理論與實務研討會,成功大學與中華會計教育學會主辦 。 延伸查詢 | 研究報告1. | Richardson, S.、Sloan, R.、Soliman, M.、Tuna, I.(2001)。Information in accruals about the quality of earnings。Ann Arbor, MI:University of Michigan Business School。 | 2. | Dee, C. C.、Lulseged, A.、Nowlin, T. S.(2002)。Earnings quality and auditor independence: An examination using non-audit fee data。College of Business Frorida State University。 | 3. | Gore, P.、Pope, P.、Singh, A.(2001)。Non-audit Services, Auditor Independence, and Earnings Management。Lancaster University。 | 學位論文1. | 蔡慧玲(1998)。企業對會計師事務所非審計服務需求之研究(碩士論文)。國立臺灣大學。 延伸查詢 | 2. | 王昱欣(2002)。新上市盈餘管理與異常報酬之關連性研究(碩士論文)。輔仁大學。 延伸查詢 | 3. | 王書鶴(2003)。非審計公費對審計品質之影響--從盈餘管理的角度探討(碩士論文)。中國文化大學。 延伸查詢 | 4. | 王純恩(2004)。非審計服務、公費依存度及會計師查核年資與盈餘品質之關係--績效調整後裁決性應計金額之衡量(碩士論文)。元智大學。 延伸查詢 | 5. | 林妍汎(2004)。非審計服務對查核人員獨立性之影響(碩士論文)。南台科技大學。 延伸查詢 | 6. | 施妙樺(2004)。審計公費、非審計公費與財務報表裁量性應計數之關連(碩士論文)。國立政治大學。 延伸查詢 | 7. | 許淑琇(2004)。非審計公費及審計公費與財務報表品質關聯性之研究(碩士論文)。國立政治大學。 延伸查詢 | 8. | 黃釋瑩(2004)。比較台灣公司IPO之盈餘管理行為實證研究(碩士論文)。國立成功大學。 延伸查詢 | 9. | 陳秀姿(2004)。非審計服務對會計師獨立性之影響--從盈餘管理的角度探討(碩士論文)。國立臺北大學。 延伸查詢 | 10. | 曹常鴻(2004)。會計師與承銷商對初次上市櫃公司財務預測與盈餘管理之影響(博士論文)。國立中正大學。 延伸查詢 | 11. | 張肇夫(2003)。企業非審計服務需求對會計師獨立性影響之研究(碩士論文)。淡江大學。 延伸查詢 | 12. | 王秋梅(2002)。會計師事務所管理顧問服務之研究(碩士論文)。靜宜大學。 延伸查詢 | 13. | 黃馨儀(1998)。會計師事務所提供非審計服務之研究(碩士論文)。國立臺灣大學。 延伸查詢 | 14. | 黃珮娟(2004)。會計師事務所與審計品質關聯性之研究(碩士論文)。東吳大學。 延伸查詢 | 15. | 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 | 圖書1. | 林炳滄(2002)。新新會計大戰。台北市:林炳槍。 延伸查詢 | 2. | Arens, A. A.、Loebbecke, J. K.(2002)。Auditing, an integrated approach surance Service。Pearson Prentice Hall, Inc。 | 3. | Arens, A. A.、Elder, R. J.、Beasley, M. S.(2005)。Auditing and assurance service an integrated approach。Pearson Prentice Hall。 | 4. | Arruñada, B.(1999)。The economics of audit quality: private incen-tives and the regulation of audit and non-audit services。Norwell, Massachusetts:Kluwer Academic Publishers。 | 5. | Robertson, J. C.、Louwers, T. J.(2005)。Auditing and Assurance Service。McGraw-Hill International。 | 6. | Securities and exchange Commission(2000)。Final rule: revision of the commission's auditor independence requirements。Washington, DC。 | 7. | Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。 | 其他1. | (20041217)。金管會開鰂10會計師停業。 延伸查詢 | |
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