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題名:企業的管理者類型與更換會計師之研究:考量公司治理及法律責任觀點
書刊名:企業管理學報
作者:王茂昌 引用關係邱士宗 引用關係
作者(外文):Wang, Mao-changChiu, Shih-tsung
出版日期:2008
卷期:76
頁次:頁21-53
主題關鍵詞:管理者類型更換會計師公司治理Manager typeAuditor switchingCorporate governance
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(4) 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:2
  • 共同引用共同引用:221
  • 點閱點閱:43
期刊論文
1.馬秀如(20060200)。會計師在證券交易法下的責任--責任加重勇敢說不監督功能更加發揮。會計研究月刊,243,48-65。  延伸查詢new window
2.吳琮璠(20071200)。會計師執業環境大變遷--會計師法修正略述。會計研究月刊,265,12-19。  延伸查詢new window
3.林瑞彬(20070100)。與財務報表相關之法律責任(上)--律法責罰趨嚴 根究維護誠信。會計研究月刊,254,85-89。  延伸查詢new window
4.林瑞彬(20070200)。與財務報表相關之法律責任(下)--責任繁且重 處理應審慎。會計研究月刊,255,88-95。  延伸查詢new window
5.柯承恩、蘇裕惠、李文智(2003)。談審計簽證市場之會計師更動。會計研究月刊,91,59-65。  延伸查詢new window
6.Eichenseher, J. W.、Shields, D.(1983)。The Correlates of CPA-Firm Change for Publicly-Held Corporations。Auditing: A Journal of Practice & Theory,2(2),39-56。  new window
7.Kornish, L. J.、Levine, C. B.(2004)。Discipline with Common Agency: The Case of Audit and Nonaudit Services。The Accounting Review,79(1),173-200。  new window
8.Cyert, Richard M.、Kang, Sok-Hyon、Kumar, Praveen(2002)。Corporate governance, takeovers, and top-management compensation: Theory and evidence。Management Science,48(4),453-469。  new window
9.Murphy, Kevin J.(1985)。Corporate performance and managerial remuneration: an empirical review。Journal of Accounting and Economics,7(1-3),11-42。  new window
10.戚務君、俞洪昭、邱士宗(20041000)。Mandatory Rotation and Auditor Independence--An Analysis of Auditor's Reputation Effect。中華會計學刊,5(1),71-104。new window  延伸查詢new window
11.Fried, D.、Schiff, A.(1981)。CPA Switches and Associated Market Reactions。The Accounting Review,56(2),326-341。  new window
12.Tirole, Jean(1986)。Hierarchies and Bureaucracies: on the role of collusion in organizations。Journal of Law, Economic and Organization,2(2),181-214。  new window
13.Lee, Jevons Chi-Wen、Gu, Zhaoyang Y.(1998)。Low balling, legal liability and auditor independence。The Accounting Review,73(4),533-555。  new window
14.Arruñada, Benito、Paz-Ares, Cándido(1997)。Mandatory rotation of company auditors: a critical examination。International Review of Law and Economics,17(1),31-61。  new window
15.Schwartz, K. B.、Menon, K.(1985)。Auditor Switches by Failing Firms。The Accounting Review,60(2),248-261。  new window
16.Schwartz, Rachel(1997)。Legal Regimes, Audit Quality and Investment。The Accounting Review,72(3),385-406。  new window
17.Chow, C. W.、Rice, S. J.(1982)。Qualified audit opinions and auditor switching。The Accounting Review,57(2),326-335。  new window
18.Hillegeist, Stephen A.(1999)。Financial Reporting and Auditing under Alternative Damage Apportionment Rules。The Accounting Review,74(3),347-369。  new window
19.Newman, D. P.、Patterson, E. R.、Smith, J. R.(2005)。The Role of Auditing in Investor Protection。The Accounting Review,80(1),289-313。  new window
20.王泰昌、鄭博文(19930600)。反覆推陳 必得其所--代理問題與代理成本。會計研究月刊,93,155-160。  延伸查詢new window
21.王泰昌、鄭博文(19930700)。反覆推陳 必得其所--代理問題與代理成本。會計研究月刊,94,123-126。  延伸查詢new window
22.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。  new window
23.Mehran, Hamid(1995)。Executive compensation structure, ownership, and firm performance。Journal of Financial Economics,38(2),163-184。  new window
24.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
25.DeFond, Mark L.(1992)。The association between changes in client firm agency costs and auditor switching。Auditing: A Journal of Practice & Theory,11(1),16-31。  new window
26.Fama, Eugene F.(1980)。Agency Problems and the Theory of the Firm。Journal of Political Economy,88(2),288-307。  new window
27.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics,3(4),305-360。  new window
學位論文
1.呂湘瑩(1999)。審計品質變動與代理成本之研究(碩士論文)。國立政治大學。  延伸查詢new window
2.蔡亦臺(2003)。市場成熟度與會計師輪調制度之分析性研究(碩士論文)。國立臺北大學。  延伸查詢new window
圖書
1.葉銀華、李存修、柯承恩(2013)。公司治理與評等系統。台北:智商文化。new window  延伸查詢new window
2.Berle, Adolf A.、Means, Gardiner C.(1991)。The Modem Corporation and Private Property。New Brunswick, N. J:New York, NY:Transaction Publishers:MacMillan。  new window
3.謝淑貞(1999)。賽局理論。臺北:三民書局有限公司。  延伸查詢new window
4.Gibbons, Robert(1992)。A Primer in Game Theory。New York:Harvester-Wheatsheaf。  new window
圖書論文
1.Simunic, D.、Stein, M.(1987)。Product Differentiation in Auditing: Auditor Choice in The Market for Unseasoned New Issues。The Canadian Certified General Accountants Research Monograph。Research Foundation。  new window
 
 
 
 
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