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題名:審計公費與非審計公費之關連性
書刊名:國立臺中技術學院學報
作者:張育琳 引用關係鄭雅芬
作者(外文):Chang, Yu-linZheng, Ya-fen
出版日期:2008
卷期:9:2
頁次:頁1-17
主題關鍵詞:審計公費非審計公費定價策略Audit feesNon-audit feesPricing strategy
原始連結:連回原系統網址new window
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  • 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:42
  • 點閱點閱:49
期刊論文
1.Davis, L.、Ricchiute, D.、Trompeter, G.(1993)。Audit Effort, Audit Fees, and the Provision of Non-Audit Services to Audit Clients。The Accounting Review,68(1),135-150。  new window
2.張仲岳、曹美娟(20051100)。臺灣上市公司審計公費之決定因素。當代會計,6(2),125-152。new window  延伸查詢new window
3.O'keefe, T. B.、Simunic, D. A.、Stein, M. T.(1994)。The Production of Audit Services: Evidence from a Major Public Accounting Firm。Journal of Accounting Research,32(2),241-261。  new window
4.Craswell, A. T.(1999)。Does the Provision of Non-Audit Service Impair Independence?。International Journal of Auditing,3,29-40。  new window
5.DeAngelo, L. E.(1981)。Auditor Size and Quality。Journal of Accounting and Economics,3,183-199。  new window
6.Ezzamel, D.、Gwilliam, R.、Holland, K.(1996)。Some Empirical Evidence from Publicly Quoted U.K. Companies on the Relationship Between the Pricing of Audit and Non-audit Services。Accounting and Business Research,27,3-16。  new window
7.McAllister, J. P.、Dirsmith, M. W.(1982)。Knowledge of the Client's Business Helps the Auditor Assess Risks and Problems。Journal of Accountancy,153,68-74。  new window
8.Jubb, C. A.、Houghton, K. A.、Butterworth, S.(1996)。Audit Fee Determinants: the Plural Nature of Risk。Managerial Auditing Journal,11,25-40。  new window
9.Simon, D.、Francis, J. R.(1988)。The Effects of Auditor Changes on Audit Fees: Tests of Price Cutting and Price Recovery。The Accounting Review,63,255-269。  new window
10.Swanger, S. L.、Chewning, E. G.(2001)。The Effect of Internal Audit Outsourcing on Financial Analysts' Perceptions of External Auditor Independence。Auditing: A Journal of Practice and Theory,20(2),115-129。  new window
11.陳祈願(20050800)。我國會計師獨立性及責任之研究--美國沙班斯法之啟示。證券櫃檯,110,32-55。  延伸查詢new window
12.蔡彥卿、薛富井、華琪筠、陳韻如(20030500)。會計師業務與公費。證券暨期貨管理,21(5),3-19。  延伸查詢new window
13.Bell, Timothy B.、Landsman, Wayne R.、Shackelford, Douglas A.(2001)。Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence。Journal of Accounting Research,39(1),35-43。  new window
14.Butterworth, S.、Houghton, K.(1995)。Auditor Switching: The Pricing of Audit Services。Journal of Business Finance and Accounting,22,323-344。  new window
15.DeBerg, C.、Kaplan, L.、Pany, K.(1991)。An Examination of Some Relationships between Non-Audit Services and Auditor Change。Accounting Horizon,5,17-28。  new window
16.Simon, D.(1985)。The Audit Service Market: Additional Empirical Evidence。Auditing: A Journal of Practice and Theory,5,71-78。  new window
17.Gul, Ferdinand A.、Tsui, Judy S. L.(1998)。A Test of The Free Cash Flow and Debt Monitoring Hypotheses: Evidence from Audit Pricing。Journal of Accounting and Economics,24(2),219-237。  new window
18.Gul, F. A.、Tsui, Judy S. L.(2001)。Free Cash Flow, Debt Monitoring, and Audit Pricing: Further Evidence on the Role of Director Equity Ownership。Auditing: A Journal of Practice & Theory,20(2),71-84。  new window
19.杜榮瑞、李文智、林靖傑、朱中平(20070400)。An Experimental Study on Non-audit Service and Auditor Decisions: Preand Post-Procomp Scandal。中華會計學刊,6(2),125-152。new window  延伸查詢new window
20.Abdel-khalik, A. R.(1990)。The Jointness of Audit Fees and Demand for MAS: A Self-selection Analysis。Contemporary Accounting Research,6,295-322。  new window
21.Parkash, M.、Venable, C. F.(1993)。Auditee Incentives for Auditor Independence: The Case of Nonaudit Services。The Accounting Review,68,113-133。  new window
22.Craswell, A. T.、Stokes, D. J.、Laughton, J.(2002)。Auditor independence and fee dependence。Journal of Accounting and Economics,33(2),253-275。  new window
23.Frankel, R. M.、Johnson, M. F.、Nelson, K. K.(2002)。The Relation between Auditors' Fees for Non-audit Services and Earnings Quality。The Accounting Review,77(1),71-105。  new window
24.Balsam, S.、Krishnan, J.、Yang, J. S.(2003)。Auditor industry specialization and earnings quality。Auditing: A Journal of Practice & Theory,22(2),71-97。  new window
25.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。  new window
26.Whisenant, S.、Raghunandan, K.、Sankaraguruswamy, S.(2003)。Evidence on the joint determination of audit and non-audit fees。Journal of Accounting Research,41(4),721-744。  new window
27.Carcello, Joseph V.、Hermanson, Dana R.、Neal, Terry L.、Riley, Richard A. Jr.(2002)。Board characteristics and audit fees。Contemporary Accounting Research,19(3),365-384。  new window
28.Craswell, Allen T.、Francis, Jere R.(1999)。Pricing Initial Audit Engagements: A Test of Competing Theories。The Accounting Review,74(2),201-216。  new window
29.Craswell, Allen T.、Francis, Jere R.、Taylor, Stephen L.(1995)。Auditor brand name reputations and industry specializations。Journal of Accounting and Economics,20(3),297-322。  new window
30.Simunic, Dan A.(1984)。Auditing, Consulting, and Auditor Independence。Journal of Accounting Research,22(2),679-702。  new window
31.Francis, Jere R.(1984)。The effect of audit firm size on audit prices: A study of the Australian market。Journal of Accounting and Economics,6(2),133-151。  new window
32.Francis, Jere R.、Simon, Daniel T.(1987)。A Test of Audit Pricing in the Small-Client Segment of the U.S. Audit Market。The Accounting Review,62(1),145-157。  new window
33.Palmrose, Z. V.(1986)。The Effect of Non-audit Services on the Pricing of Audit Services: Further Evidence。Journal of Accounting Research,24(2),405-411。  new window
34.張文瀞、吳幸螢(20050100)。品牌聲譽、產業專業化與審計人員市場佔有率關連性:取消審計公費下限分析。會計評論,40,91-118。new window  延伸查詢new window
35.Ashbaugh, Hollis、LaFond, Ryan、Mayhew, Brian W.(2003)。Do nonaudit services compromise auditor independence? Further evidence。The Accounting Review,78(3),611-639。  new window
36.Simunic, Dan A.(1980)。The Pricing of Audit Services: Theory and Evidence。Journal of Accounting Research,18(1),161-190。  new window
37.Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research,24(1),97-110。  new window
38.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
會議論文
1.范宏書、陳慶隆、吳靜宜(2006)。審計客戶重要性與會計師的產業專精對盈餘品質之影響。2006會計與產業整合學術研討會。  延伸查詢new window
2.Knechel, W. R.、Willekens, M.(2004)。The Role of Risk Management and Governance in Determining Audit Demand。The University of Tilburg Accounting Conference。  new window
3.李建然、廖秀梅、黃雨頎(2005)。審計公費與非審計公費之決定因素及其交互影響。雲林科技大學2005會計理論與實務研討會,1-23。  延伸查詢new window
學位論文
1.翁文課(1999)。非審計服務、事務所規模與審計公費之關聯性研究(碩士論文)。國立中正大學。  延伸查詢new window
2.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new window
圖書
1.李禮仲(2005)。論會計師之法律責任。財團法人國家政策研究基金會。  延伸查詢new window
 
 
 
 
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