| Other| 1. | 江向才、何里仁(2003)。公司治理之資訊透明度與經營績效關聯性之實證研究。 延伸查詢 | | 2. | Craswell, A., J. Francis, and S. Taylor.(1995)。Auditor brand name reputations and industry specialization。  | 期刊論文| 1. | Patton, A.、Baker, J. C.(1987)。Why won’t directors rock the boat?。Harvard Business Review，65(6)，10-18。 | | 2. | Defond, Mark L.、Hung, Mingyi(2004)。Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover。Journal of Accounting Research，42(2)，269-312。 | | 3. | DeAngelo, L. E.(1981)。Audit Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。 | | 4. | Healy, P. M.、Palepu, K. G.(2001)。Information asymmetry, corporate disclosure, and the capital market: A review of the empirical disclosure literature。Journal of Accounting and Economics，31(1-3)，405-440。 | | 5. | Collier, P.、Gregory, A.(1999)。Audit Committee activity and agency costs。Journal of Accounting and Public Policy，18(4/5)，311-332。 | | 6. | Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Causes and consequences of earnings manipulations: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research，13(1)，1-36。 | | 7. | 高蘭芬、陳安琳(20070400)。Directors' Share Collateralization, Earnings Management and Firm Performance。中華會計學刊，6(2)，153-172。 延伸查詢 | | 8. | Francis, J.(1984)。The Effect of Audit Firm Size on Audit Price: A Study of the Australian Market。Journal of Accounting & Economics，6，133-151。 | | 9. | Daily, C. M.、Dalton, D. R.(1994)。Corporate Governance and the Bankrupt Firm: An Empirical Assessment。Strategic Management Journal，15(8)，643-654。 | | 10. | Klein, A.(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics，33(3)，375-400。 | | 11. | Geiger, M. A.、Raghunandan, K.、Rama, D. V.(1998)。Costs associated with goingconcern modified audit opinions: An analysis of auditor changes, subsequent opinions, and client failures。Advances in Accounting，16(1)，117-139。 | | 12. | 蘇裕惠(20001000)。Audit Fees and Auditor Size: A Study of Audit Market in Taiwan。中華會計學刊，1，59-78。 | | 13. | 李建然、陳政芳、李啟華(20031200)。董監事持股集中度與會計師獨立性--對會計師出具繼續經營疑慮查核意見之影響。當代會計，4(2)，191-209。 延伸查詢 | | 14. | Carcello, Joseph V.、Neal, Terry L.(2000)。Audit committee composition and auditor reporting。The Accounting Review，75(4)，453-467。 | | 15. | Chow, C. W.、Rice, S. J.(1982)。Qualified audit opinions and auditor switching。The Accounting Review，57(2)，326-335。 | | 16. | Chen, Gongmeng、Firth, Michael、Gao, Daniel N.、Rui, Oliver M.(2006)。Ownership structure, corporate governance, and fraud: Evidence from China。Journal of Corporate Finance，12(3)，424-448。 | | 17. | DeFond, Mark L.、Hann, Rebecca N.、Hu, Xuesong(2005)。Does the market value financial expertise on audit committees of boards of directors?。Journal of Accounting Research，43(2)，153-193。 | | 18. | 邱正仁、熊大中、高蘭芬(20021000)。A Study on the Relationship between Financial Distress and Collateralized Shares。中華會計學刊，3(1)，79-111。 延伸查詢 | | 19. | Abbott, Lawrence J.、Park, Young、Parker, Susan(2000)。The effects of audit committee activity and independence on corporate fraud。Managerial Finance，26(11)，55-68。 | | 20. | Healy, Paul M.、Hutton, Amy P.、Palepu, Krishna G.(1999)。Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure。Contemporary Accounting Research，16(3)，485-520。 | | 21. | Verrecchia, Robert E.(2001)。Essays on disclosure。Journal of Accounting and Economics，32(1-3)，97-180。 | | 22. | Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics，20(1/2)，293-315。 | | 23. | Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics，26(2)，301-325。 | | 24. | Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics，20(1)，61-91。 | | 25. | 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。 | | 26. | Farber, David B.(2005)。Restoring Trust after Fraud: Does Corporate Governance Matter?。The Accounting Review，80(2)，539-561。 | | 27. | Jensen, Michael C.(1993)。The modern industrial revolution, exit, and the failure of internal control systems。The Journal of Finance，48(3)，831-880。 | | 28. | Kesner, Idalene F.、Dalton, Dan R.(1986)。Boards of directors and the checks and (Im)balances of corporate governance。Business Horizons，29(5)，17-23。 | | 29. | 葉銀華(19990500)。家族控股集團、核心企業與報酬互動之研究--臺灣與香港證券市場之比較。管理評論，18(2)，59-86。 延伸查詢 | | 30. | 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。 | | 31. | 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。 | | 32. | Carcello, J. V.、Hermanson, D. R.、Huss, H. F.(1995)。Temporal Changes in Bankruptcy-related Reporting。Auditing: A Journal of Practice & Theory，14(2)，133-143。 | | 33. | Abbott, Lawrence J.、Parker, Susan、Peters, Gary F.(2004)。Audit Committee Characteristics and Restatements: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations。Auditing: A Journal of Practice & Theory，23(1)，69-87。 | | 34. | 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。 | 研究報告| 1. | Claessens S.、Djankov, S.、Fan, J.、Lang, L. H. P.(1999)。On Expropriation of Minority Shareholders: Evidence from East Asia。Washington：World Bank。 | 其他| 1. | Levitt, A.(2000)。Renewing the covenant with investors，New York, NY：The New York University Center for Law and Business。，https://www.sec.gov/news/speech/spch370.htm。 | | 2. | 江向才與何里仁(2006)。董監結權、董監監督能力與資訊透明度。 延伸查詢 | | 3. | 戴久永(1987)。品質管理。 延伸查詢 | | 4. | Braswell, M. and E. Mauldin(2004)。Changes in Audit Committee Financial Expertise。 | | 5. | Bronson, S., J. Carcello, C. Hollingsworth, and T. Neal(2006)。Are Fully Independent Audit Committees Really Necessary?。 | | 6. | Carcello, J. V. and T. Neal(2003)。Audit Committee Independence and Disclosure: Choice for Financially Distressed Firms。 | | 7. | Dayton, K. N.(1984)。Corporate Governance: The Other Side of the Coin。 | | 8. | Farinha, J. and L. F. Viana(2008)。Board Structure and Modified Audit Opinions: Evidence from the Portuguese Stock Exchange。 | | 9. | Goodwin, J. and J. L. Seow(2002)。The Influence of Corporate Governance Mechanisms on the Quality of Financial Reporting and Auditing: Perceptions of Auditors and Directors in Singapore。 | | 10. | Hermalin, B. E. and M. Weisbach(2001)。Board Directors as an Endogenously Determined Institution: A Survey of the Economic Literature。 | | 11. | Joseph, P. H. and T. J. Wang(2000)。Corporate Ownership Structure and the Infornativeness of Accounting Earnings in East Asian。 | | 12. | La Porta, R., F. Lopez-de-Silanes, and A. Shleifer(1999)。Corporate Ownership around theWorld。 | | 13. | Lennox, C. S.(1999)。The Accuracy and Incremental Information Content of Audit Reports in Predicting Bankruptcy。 | | 14. | Mutchler, J. F.(1984)。Auditors’ Perceptions of the Going-Concern Opinion Decision。 | | 15. | Sarbanes-oxley Act(2002)。Public Law: 107-204.。 | | 16. | Watts, R. L. and J. L. Zimmerman(1983)。Agent Problems, Auditing, and the Theory of the Firm: Some Evidence。 | |