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題名:審計品質、查核意見、負債比率與盈餘管理
書刊名:醒吾學報
作者:陳雨姍
作者(外文):Chen, Yu Shan
出版日期:2007
卷期:36
頁次:頁47-58
主題關鍵詞:審計品質查核意見負債比率盈餘管理裁決性應計項目Auditor's qualityOpinionLeverageEarnings managementDiscretionary accruals
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(2) 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:32
  • 點閱點閱:66
期刊論文
1.張文瀞(20011100)。審計品質對上市公司盈餘管理之影響。當代會計,2(2),195-214。new window  延伸查詢new window
2.林宜勉、王韶濱、陳世良(20040600)。會計方法選擇與盈餘管理:以折舊方法為例。會計與公司治理,1(1),73-94。new window  延伸查詢new window
3.Scott, W. R.(1997)。Discussion of "Two models of the auditor-client interaction: Tests with United Kingdom data"。Contemporary Accounting Research,14(2),51-53。  new window
4.Johnson, Van E.、Khurana, Inder K.、Reynolds, J. Kenneth(2002)。Audit-firm Tenure and the Quality of Financial Reports。Contemporary Accounting Research,19(4),637-660。  new window
5.Bartov, Eli、Gul, Ferdinand A.、Tsui, Judy S. L.(2000)。Discretionary-accruals Models and Audit Qualifications。Journal of Accounting and Economics,30(3),421-452。  new window
6.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
7.DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics,25(1),35-67。  new window
8.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
9.Guay, Wayne R.、Kothari, S. P.、Watts, Ross L.(1996)。A Market-Based Evaluation of Discretionary Accrual Models。Journal of Accounting Research,34(Supplement),83-105。  new window
研究報告
1.Ebrahim, A.(2001)。Auditing Quality, Auditor Tenure, Client Importance, and Earnings Management: An Additional Evidence。Rutgers University。  new window
 
 
 
 
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