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題名:Industry Specialists, Audit Fees and Auditor Size: Evidence from Taiwan
書刊名:中華會計學刊
作者:陳耀宗 引用關係吳姍穎 引用關係
作者(外文):Chen, Ken Y.Wu, Shan-ying
出版日期:2004
卷期:5:1
頁次:頁41-69
主題關鍵詞:審計產業專家會計師事務所規模審計公費Industry specialistAudit feesAuditor size
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(14) 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:14
  • 共同引用共同引用:24
  • 點閱點閱:13
期刊論文
1.Emerson, J.(1993)。KPMG Peat Marwick: Setting the new practice framework standard。Emerson's Professional Service Review,1993(Jun.),1-4。  new window
2.Kwon, Soo Young(1996)。The Impact of Competition within the Client's Industry on the Auditor Selection Decision。Auditing: A Journal of Practice and Theory,15(1),53-69。  new window
3.American Institute of Certified Public Accountants(1998)。CPA vision project identifies top five issues for profession。The CPA Letter,78,1-12。  new window
4.Shapiro, Carl(1983)。Premiums for High Quality Products as Returns to Reputations。Quarterly Journal of Economics,98(4),659-679。  new window
5.Elicker III, L. E.(1998)。From the president。Pennsylvania CPA Journal,1998(Fall)。  new window
6.Chase, B. W.(1999)。The influence of auditor change and type on audit fees for municipalities。Research in Governmental and Nonprofit Accounting,10,49-63。  new window
7.Pearson, Tim、Trompeter, Greg(1994)。Competition in the market for audit services: The effect of supplier concentration on audit fees。Contemporary Accounting Research,11(1),115-135。  new window
8.Kanuk, L.、Berenson, C.(1975)。Mail surveys and response rates: A literature review。Journal of Marketing Research,12(4),440-453。  new window
9.Gramling, Audrey A.、Stone, Dan N.(2001)。Audit Firm Industry Expertise: A Review and Synthesis of the Archival Literature。Journal of Accounting Literature,20,1-29。  new window
10.Eichenseher, J. W.、Danos, P.(1981)。The Analysis of Industry-Specific Auditor Concentration: Towards an Explanatory Model。The Accounting Review,56(3),479-492。  new window
11.Danos, Paul、Eichenseher, John W.(1982)。Audit Industry Dynamics: Factors Affecting Changes in Client-Industry Market Shares。Journal of Accounting Research,20(2),604-618。  new window
12.Cullinan, C. P.(1998)。Evidence of non-Big 6 market specialization and pricing power in a niche assurance service market。Auditing: A Journal of Practice and Theory,17,47-57。  new window
13.Benston, George J.(1985)。The Market for Public Accounting Services: Demand, Supply and Regulation。Journal of Accounting and Public Policy,4(1),33-79。  new window
14.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Auditor Quality。Journal of Accounting and Economics,3(3),183-199。  new window
15.DeFond, Mark L.、Francis, Jere R.、Wong, T. J.(2000)。Auditor industry specialization and market segmentation: evidence from Hong Kong。Auditing: A Journal of Practice & Theory,19(1),49-66。  new window
16.Hogan, Chris E.、Jeter, Debra C.(1999)。Industry specialization by auditors。Auditing: A Journal of Practice & Theory,18(1),1-17。  new window
17.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。new window  new window
18.Titman, Sheridan、Trueman, Brett(1986)。Information quality and the valuation of new issues。Journal of Accounting and Economics,8(2),159-172。  new window
19.Mayhew, B. W.、Wilkins, M. S.(2003)。Audit firm industry specialization as a differentiation strategy: Evidence from fees charged to firms going public。Auditing: A Journal of Practice and Theory,22(2),33-52。  new window
20.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
21.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
22.Deis, Donald Ray Jr.、Giroux, Gary A.(1992)。Determinants of Audit Quality in the Public Sector。The Accounting Review,67(3),462-479。  new window
23.Simunic, Dan A.(1980)。The Pricing of Audit Services: Theory and Evidence。Journal of Accounting Research,18(1),161-190。  new window
24.Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research,24(1),97-110。  new window
研究報告
1.Chan, D. K.、Ferguson, A.、Simunic, D. A.、Stokes, D.(2001)。A spatial analysis and test of oligopolistic competition in the market for assurance services。University of British Columbia。  new window
2.Dunn, K.、Mayhew, B.、Morsfield, Suzanne G.(2001)。Auditor industry specialization and client disclosure quality。Baruch College。  new window
圖書
1.Arnett, H. E.、Danos, P.(1979)。Cpa Firm Viability: A Study of Major Environmental Factors Affecting Firms of Various Sizes and Characteristics。University of Michigan Press。  new window
2.American Institute of Certified Public Accountants(1993)。QR 100: Standards for performing and on quality reviews。New York, NY:AIPCA (American Institute of Certified Public Accountants)。  new window
3.Weiss, L.、Klass, M.(1986)。Regulatory reform: What actually happened。Boston, Mass:Little, Brown and Company。  new window
4.Wallace, Wanda A.(1980)。The Economic Role of the Audit in Free and Regulated Markets。Touche Ross Foundation。  new window
 
 
 
 
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