The Effects of Debt Monitoring, Corporate Governance, and Auditor Fee Dependence on Earnings Conservatism_

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題名：	The Effects of Debt Monitoring, Corporate Governance, and Auditor Fee Dependence on Earnings Conservatism
書刊名：	中華會計學刊
作者：	姜家訓／葉鴻銘
作者(外文)：	Jiang, Jia-xun／Yeh, Hung-ming
出版日期：	2007
卷期：	6:2
頁次：	頁173-208
主題關鍵詞：	盈餘穩健性；公司治理；會計師公費依賴性；債權人監督；Earnings conservatism；Corporate governance；Fee dependence；Debt monitoring
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(10) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:8 共同引用:0 點閱:12

期刊論文
1.	Carcello, J.、Neal, T.(2003)。Audit committee characteristics and auditor dismissal following "new" going-concern reports。The Accounting Review，78，95-117。
2.	Johnstone, K.、Sutton, M.、Warfield, T.(1991)。Antecedents and consequences of independence risk: framework for analysis。Accounting Horizons，15，1-18。
3.	Nelson, M.(2002)。Evidence from auditors about managers' and auditors' earnings-management decisions。The Accounting Review，77，175-202。
4.	Pae, J.、Thornton, D.、Welker, M.(2005)。The link between earnings conservatism and the price-to-book ratio。Contemporary Accounting Research，22，693-717。
5.	Reynolds, J. K.、Deis, D. R.、Francis, J. R.(2004)。Professional service fees and auditor objectivity。Auditing: A Journal of Practice and Theory，23(1)，29-52。
6.	Larcker, David F.、Richardson, Scott A.(2004)。Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance。Journal of Accounting Research，42(3)，625-658。
7.	Ball, Ray、Kothari, Sagar P.、Robin, Ashok(2000)。The effect of international institutional factors on properties of accounting earnings。Journal of Accounting and Economics，29(1)，1-51。
8.	Beekes, Wendy、Pope, Peter F.、Young, Steven(2004)。The Link between Earnings Timeliness, Earnings Conservatism and Board Composition: Evidence from the UK。Corporate Governance: An International Review，12(1)，47-59。
9.	Beaver, W. H.、Ryan, S. G.(2000)。Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity。Journal of Accounting Research，38(1)，127-148。
10.	Watts, Ross L.(2003)。Conservatism in Accounting Part II: Evidence and Research Opportunities。Accounting Horizons，17(4)，287-301。
11.	Francis, J.、LaFond, R.、Olsson, P. M.、Schipper, K.(2004)。Costs of Equity and Earnings Attributes。The Accounting Review，79(4)，967-1010。
12.	Bushman, R.、Chen, Q.、Engel, E.、Smith, A.(2004)。Financial accounting information, organizational complexity and corporate governance systems。Journal of Accounting and Economics，37(2)，167-201。
13.	Chung, H.、Kallapur, S.(2003)。Client Importance, Nonaudit Services, and Abnormal Accruals。The Accounting Review，78(4)，931-955。
14.	Dye, Ronald A.(1991)。Informationally Motivated Auditor Replacement。Journal of Accounting & Economics，14(4)，347-374。
15.	Ahmed, A.、Billings, B.、Morton, R.、Stanford-Harris, M.(2002)。The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs。The Accounting Review，77(4)，867-890。
16.	Ashbaugh, Hollis、LaFond, Ryan、Mayhew, Brian W.(2003)。Do nonaudit services compromise auditor independence? Further evidence。The Accounting Review，78(3)，611-639。
17.	Ball, R.、Robin, A.、Wu, J.(2003)。Incentives versus standards: Properties of accounting income in four East Asian Countries, and implications for acceptance of IAS。Journal of Accounting and Economics，36，235-270。
18.	Ball, Ray、Shivakumar, Lakshmanan(2005)。Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness。Journal of Accounting & Economics，39(1)，83-128。
19.	Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics，24(1)，3-37。
20.	Watts, Ross L.(2003)。Conservatism in accounting, Part I: Explanations and implications。Accounting Horizons，17(3)，207-221。
21.	DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics，3(2)，113-127。
22.	Givoly, Dan、Hayn, Carla K.(2000)。The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?。Journal of Accounting & Economics，29(3)，287-320。
23.	Beaver, W. H.、Ryan, S. G.(2005)。Conditional and unconditional conservatism: Concepts and modeling。Review of Accounting Studies，10(2/3)，269-309。
24.	Nelson, Mark W.、Elliott, John A.、Tarpley, Robin L.(2003)。How Are Earnings Managed? Examples from Auditors。Accounting Horizons，17(Supplement)，17-35。

研究報告
1.	Ball, R.、Robin, A.、Sadka, G.(2005)。Is accounting conservatism due to debt or share markets? A test of "contracting" versus "value relevance" theories of accounting。
2.	Kelley, S.、Shores, O.、Tong, Y.-H.(2004)。Independence in appearance, earnings conservatism and prediction of future cash flows。University of Washington Business School。
3.	McCallig, J.(2003)。Revenue investment, accounting conservatism and the valuation of loss making firms。University College Dublin。
4.	Pope, P.、Walker, M.(2003)。Ex-ante and ex-post accounting conservatism, asset recognition, and asymmetric earnings timeliness。Lancaster University。
5.	Ruddock, C.、Taylor, S.、Taylor, S.(2004)。Non-audit services and earnings conservatism: is auditor independence impaired?。Universities of New South Wales and Melbourne。

圖書
1.	Arens, A.、Elder, R.、Beasley, M.(2005)。Auditing and assurance services: an integrated approach。Pearson Prentice-Hall。

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