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題名：非審計服務對審計品質影響之研究：新揭露門檻下之實證
書刊名：真理財經學報
作者：汪進揚／陳盈伶
作者(外文)：Uang, Jinn-yang／Chen, Ying-ling
出版日期：2009
卷期：21
頁次：頁61-94
主題關鍵詞：非審計服務；審計品質；裁決性應計數；盈餘操縱；Nonaudit service；Audit quality；Discretionary accrual；Earnings manipulation
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:133
  • 點閱點閱:110
期刊論文
1.Sloan, R.(1996)。Do Stock Fully Reflect Information in Accruals and Cash Flows About Future Earnings?。Accounting Review，71(3)，289-315。  new window
2.楊炎杰、官月緞(20060700)。客戶重要性與非審計服務是否影響審計品質？Enron後的觀察。會計評論，43，27-61。new window  延伸查詢new window
3.薛健宏(20080100)。董監持股、盈餘平穩化與企業風險之關連性研究。會計評論，46，107-130。new window  延伸查詢new window
4.Citron, D. B.、Taffler, R. J.(1992)。The audit report under going concern uncertainties: An empirical analysis。Accounting and Business Research，22(88)，337-345。  new window
5.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
6.李建然、高惠松(20070900)。會計師事務所人力資本與審計品質之關聯性研究。人力資源管理學報，7(3)，45-64。new window  延伸查詢new window
7.范宏書、陳慶隆、吳靜宜(20070600)。審計客戶重要性與會計師的產業專精程度對公司盈餘品質之影響：審計組別之證據。文大商管學報，12(1)，75-107。new window  延伸查詢new window
8.Carcello, J. V.、Hermanson, R. H.、McGrath, N. T.(1992)。Audit Quality Attributes: The Perceptions of Audit Partners, Preparers, and Financial Statement Users。Auditing: A Journal of Practice and Theory，11，1-14。  new window
9.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
10.Koh, Ping-Sheng(2003)。On the association between institutional ownership and aggressive corporate earnings management in Australia。The British Accounting Review，35(2)，105-128。  new window
11.Davis, L. R.、Simon, D. T.(1992)。The Impact of SEC Disciplinary Actions on Audit Fees。Auditing: A Journal of Practice & Theory，11(1)，58-68。  new window
12.Klein, A.(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics，33(3)，375-400。  new window
13.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
14.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
15.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
16.李建然、陳政芳(20040100)。審計客戶重要性與盈餘管理：以五大事務所組別為觀察標的。會計評論，38，59-80。new window  延伸查詢new window
17.Lennox, C. S.(1999)。Non-audit Fees, Disclosure and Audit Quality。European Accounting Review，8(2)，239-252。  new window
18.Reynolds, J. K.、Francis, J. R.、Deis, D.、Francis, J.(2004)。Professional service fees and auditor objectivity。Auditing: A Journal of Practice & Theory，23(1)，29-52。  new window
19.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
20.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Auditor Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
21.Chung, Hyeesoo、Kallapur, Sanjay(2003)。Client Importance, Nonaudit Services, and Abnormal Accruals。The Accounting Review，78(4)，931-955。  new window
22.Antle, R.、Gordon, E.、Narayanamoorthy, G.、Zhou, L.(2006)。The joint determination of audit fees, non-audit fees, and abnormal accruals。Review of Quantitative Finance and Accounting，27(3)，235-266。  new window
23.Geiger, Marshall A.、Raghunandan, K.(2002)。Auditor tenure and audit reporting failures。Auditing: A Journal of Practice & Theory，21(1)，67-78。  new window
24.Menon, Krishnagopal、Williams, David D.(1991)。Auditor Credibility and Initial Public Offerings。The Accounting Review，66(2)，313-332。  new window
25.Reynolds, J. Kenneth、Francis, Jere R.(2000)。Does size matter? The influence of large clients on office-level auditor reporting decisions。Journal of Accounting and Economics，30(3)，375-400。  new window
26.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
27.陳耀宗、劉若蘭、林坤霖(20030700)。產業專家、客戶滿意度與審計公費關連性之研究。會計評論，37，31-52。new window  延伸查詢new window
28.Antle, R.(1984)。Auditor Independence。Journal of Accounting Research，22(1)，1-20。  new window
29.Shleifer, Andrei、Vishny, Robert W.(1986)。Large shareholders and corporate control。Journal of Political Economy，94(3 Part 1)，461-488。  new window
30.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
31.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
32.Chi, W.、Huang, H.(2005)。Discretionary accruals, audit-firm tenure and audit-partner tenure: Empirical evidence from Taiwan。Journal of Contemporary Accounting and Economics，1(1)，65-92。  new window
33.Carcello, J. V.、Hermanson, D. R.、Huss, H. F.(2000)。Going-concern Opinions: The Effects of Partner Compensation Plans and Client Size。Auditing: A Journal of Practice & Theory，19(1)，67-77。  new window
34.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics，3(2)，113-127。  new window
35.Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research，16(1)，135-165。  new window
36.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。  new window
37.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
38.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics，39(1)，163-197。  new window
39.Carey, Peter、Simnett, Roger(2006)。Audit partner tenure and audit quality。The Accounting Review，81(3)，653-676。  new window
40.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。  new window
41.DeAngelo, Harry、Skinner, Douglas J.、DeAngelo, Linda E.(1994)。Accounting choice in troubled companies。Journal of Accounting and Economics，17(1/2)，113-143。  new window
42.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics，17(1/2)，145-176。  new window
43.Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons，17(S1)，1-16。  new window
44.陳祈願(2005)。我國會計師獨立性及責任之研究-美國沙班斯法之啟示(下)。證券櫃檯月刊，110(1)，32-71。  延伸查詢new window
45.Wilson, T.、Grimlund, R.(1990)。An Examination of the Importance of An Auditor’s Reputation。Auditing: A Journal of Practice and Theory，9，43-59。  new window
46.Cahan, S.、Emanuel, D.、Hay, D.、Wong, N.(2008)。Non-audit Fees, Long-term Auditor-Client Relationship and Earnings Management。Accounting and Finance，48(2)，181-207。  new window
47.Pany, K.、Reckers, P.M.(1983)。Auditor Independence and Nonaudit Services: Director Views and Their Policy Implications。Journal of Accounting and Public Policy，2(1)，43-62。  new window
48.Raghunandan, K.、Read, W.、Whisenant, S.(2003)。Initial Evidence on the Association between Non-audit Fees and Restated Financial Statements。Accounting Horizons，17(3)，223-234。  new window
49.Monroe, F.S.、Woodliff, D.R.(1994)。An Empirical Investigation of the Audit Expectation Gap: Australian Evidence。Accounting and Finance，34(1)，47-74。  new window
50.Mutchler, J.(1986)。Empirical Evidence Regarding the Auditor’s Going-concern Opinion Decision。Auditing: A Journal of Practice and Theory，6(1)，148-163。  new window
51.Wines, G.(1994)。Auditor Independence, Audit Qualifications, and the Provision of Non-audit Services: A Note。Accounting and Finance，34(1)，75-86。  new window
會議論文
1.Dopuch, N.、Simunic, D.(1982)。The competition in auditing: An assessment。Fourth Symposium on Auditing Research。Urbana, IL：University of Illinois at Urbana-Champaign。  new window
2.范宏書、陳慶隆(2004)。會計師任期與盈餘品質之關係。台北。  延伸查詢new window
研究報告
1.Davis, L. R.、Soo, B.、Trompeter, G.(2002)。Auditor Tenure, Auditor Independence and Earnings Management。Chestnut Hill, MA：Boston College：Michigan Tech University。  new window
2.Gore, P.、Pope, P.、Singh, A.(2001)。Non-audit Services, Auditor Independence, and Earnings Management。Lancaster University。  new window
3.Rajgopal, Shivaram、Venkatachalam, Mohan、Jiambalvo, James J.(1999)。Is institutional ownership associated with earnings management and the extent to which stock prices reflect future earnings?。Seattle：University of Washington。  new window
4.Bajaj, M.、Gunny, K.、Sarin, A.(2003)。Auditor Compensation and Audit Failure: An Empirical Analysis。  new window
學位論文
1.廖益興(2004)。董監事獨立性、企業結構特徵與盈餘管理之關聯性研究(博士論文)。國立臺北大學。new window  延伸查詢new window
2.王兼善(2003)。非審計服務業務與會計師獨立性- 對會計師出具繼續經營疑慮意見之影響(碩士論文)。國立臺北大學。  延伸查詢new window
3.胡靜妮(2002)。非審計服務與會計師獨立性關係實證研究。國立台北大學。  延伸查詢new window
圖書
1.Arruñada, B.(1999)。The Economic of Audit Quality: Private Incentives and Regulation of Audit and Nonaudit Services。The Economic of Audit Quality: Private Incentives and Regulation of Audit and Nonaudit Services。Norwell, MA：Kluwer Academic Publishers。  new window
2.Simunic, D. A.、Stein, M.(1987)。Product Differentiation in Auditing: A Study of Auditor Choice in the Market for Unseasoned New Issues。Canadian Certified General Accountants' Research Foundation。  new window
 
 
 
 
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