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題名：會計師審計品質與財物報表重編之關聯性
書刊名：中山管理評論
作者：林宜勉 引用關係／呂惠民／盧其群
作者(外文)：Lin, Yi-mien／Lu, Hui-ming／Lu, Chi-chun
出版日期：2010
卷期：18:2
頁次：頁407-445
主題關鍵詞：財物報表重編；非審計公費；事務所規模；產業專精；查核年資；Restatement；Nonaudit fee；Auditor size；Auditor industry specialization；Auditor tenure
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(8) 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:8
  • 共同引用共同引用:66
  • 點閱點閱:63
期刊論文
1.Yeh, Y. H.、Lee, T. S.、Woidtke, T.(2001)。Corporate governance and performance: The case of Taiwan。International Review of Finance，12(1)，21-48。  new window
2.蘇裕惠(20051100)。會計師任期與審計品質。當代會計，6(2)，187-220。new window  延伸查詢new window
3.Ashbaugh, H.、LaFond, R.、Mayhew, B. W.(2003)。Do non-audit services compromise auditor independence? Further evidence。The Accounting Review，78(3)，611-639。  new window
4.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Causes and Consequences of Earnings Management: An Analysis of Firms Subject to Enforcement Actions by the SEC。Contemporary Accounting Research，13(2)，1-36。  new window
5.Myers, J. N.、Myers, L. A.、Omer, T. C.(2003)。Exploring the Term of the Auditor-client Relationship and Quality of Earnings: A Case for Mandatory Auditor Rotation?。The Accounting Review，78(3)，779-800。  new window
6.陳耀宗、吳姍穎(20041000)。Industry Specialists, Audit Fees and Auditor Size: Evidence from Taiwan。中華會計學刊，5(1)，41-69。new window  延伸查詢new window
7.Knapp, M.(1991)。Factor That Audit Committee Members Use as Surrogates for Audit Quality。Auditing: A Journal of Practice and Theory，10(2)，35-52。  new window
8.Palmrose, Zoe-Vonna(1988)。An analysis of auditor litigation and audit service quality。The Accounting Review，63(1)，55-73。  new window
9.李建然、許書偉、陳政芳(20030700)。非審計服務與異常應計數之關聯性研究。會計評論，37，1-30。new window  延伸查詢new window
10.Gist, W. E.(1992)。Explaining Variability in External Audit Fees。Accounting and Business Research，23(89)，79-84。  new window
11.Geiger, Marshall A.、Raghunandan, K.(2002)。Auditor tenure and audit reporting failures。Auditing: A Journal of Practice & Theory，21(1)，67-78。  new window
12.Hogan, Chris E.、Jeter, Debra C.(1999)。Industry specialization by auditors。Auditing: A Journal of Practice & Theory，18(1)，1-17。  new window
13.Petty, R.、Cuganesan, S.(1996)。Auditor Rotation: Framing the Debate。Australian Accountant，66(4)，40-41。  new window
14.沈仰斌、黃志仁(20011200)。子公司操作母公司股票：資料特性與操作行為。財務金融學刊，9(3)，53-70。new window  延伸查詢new window
15.Sharma, V. D.(2004)。Board of director characteristics, institutional ownership, and fraud: Evidence from Australia。Auditing: A Journal of Practice and Theory，23(2)，105-117。  new window
16.Aier, Jagadison K.、Comprix, Joseph、Gunlock, Matthew T.、Lee, Deanna(2005)。The Financial Expertise of CFOs and Accounting Restatements。Accounting Horizons，19(3)，123-135。  new window
17.Dunn, K. A.、Mayhew, B. W.(2004)。Audit Firm Industry Specialization and Client Disclosure Quality。Review of Accounting Studies，9(1)，35-58。  new window
18.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
19.Kinney, William R. Jr.、Palmrose, Zoe-Vonna、Scholz, Susan(2004)。Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?。Journal of Accounting Research，42(3)，561-588。  new window
20.Beasley, M. S.、Petroni, K. R.(2001)。Board independence and audit-firm type。Auditing: A Journal of Practice & Theory，20(1)，97-114。  new window
21.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
22.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics，3(2)，113-127。  new window
23.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance，54(2)，471-517。  new window
24.Barton, Jan(2001)。Does the use of financial derivatives affect earnings management decisions?。The Accounting Review，76(1)，1-26。  new window
25.Healy, Paul、Lys, Thomas(1986)。Auditor Changes Following Big Eight Mergers with Non-Big Eight Audit Firms。Journal of Accounting and Public Policy，5(4)，251-265。  new window
26.Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics，33(3)，401-425。  new window
27.Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research，24(1)，97-110。  new window
28.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。  new window
29.Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons，17(S1)，1-16。  new window
30.Palmrose, Zoe-Vonna、Richardson, Vernon J.、Scholz, Susan(2004)。Determinants of Market Reactions to Restatement Announcements。Journal of Accounting and Economics，37(1)，59-89。  new window
31.姜家訓、楊雅雯(2005)。會計師之產業專精及查核年資與盈餘品質之關係。當代會計，6卷 1期，23-60。new window  延伸查詢new window
32.Francis, J. R.、Wilson, E. R.(1988)。Auditor Changes: A Joint Test of Theory Relating to Agency Costs and Auditor Differentiation。The Accounting Review，63(4)，663-682。  new window
33.Frankel, Richard M.、Johnson, Marilyn F.、Nelson, Karen K.(2002)。The Relations between Auditors' Fee for Nonaudit Services and Earnings Management。The Accounting Review，77(1)，71-105。  new window
會議論文
1.林宛瑩、許崇源、戚務君(2005)。盈餘透明度、控制權偏離與財務報表重編。台北市。  延伸查詢new window
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。  new window
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。  new window
3.Carcello, J. V. and Nagy, A. L.,(2002)。Auditor Industry Specialization and Fraudulent Financial Reporting。  new window
4.Richardson, S., Tuna, I., and Wu, M.,(2002)。Predicting Earnings Management: The Case of Earnings Restatement。  new window
圖書
1.Bell, T., Marrs, F., Soloman, I., and Thomas, H.,(1997)。Auditing Organizations through A strategic Lens: The KPMG Business Measurement Process。New York。  new window
 
 
 
 
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