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題名:強制會計師輪調環境下:轉換成本、代理成本、訴訟風險與前任會計師回任關聯性之研究
書刊名:朝陽商管評論
作者:黃劭彥 引用關係林琦珍 引用關係田耕銘陳冠甫
作者(外文):Huang, Shaio-yanLin, Chi-chenTien, Keng-mingChen, Kuan-fu
出版日期:2011
卷期:10:1
頁次:頁75-100
主題關鍵詞:強制輪調代理成本轉換成本訴訟風險Agency costAuditor partner rotationSwitching costLitigation risk
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(1) 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:32
  • 點閱點閱:88
期刊論文
1.Barton, Jan(2005)。Who Cares about Auditor Reputation?。Contemporary Accounting Research,22(3),549-586。  new window
2.傅鍾仁、張福星、陳慶隆(20050100)。The Impact of Audit Failure on Auditor Conservatism: Is There a Contagious Effect of the Enron Case?。會計評論,40,31-67。new window  new window
3.Blouin, J.、Grein, B.、Rountree, B.(2007)。An Analysis of Forced Auditor Change: The Case of Former Arthur Andersen Clients。The Accounting Review,82(3),621-650。  new window
4.Krishnan, Jagan、Krishnan, Jayanthi(1997)。Litigation risk and auditor resignations。The Accounting Review,72(4),539-560。  new window
5.鍾俊文、謝元峰(20040900)。本國銀行放款風險訂價之探討。貨幣觀測與信用評等,49,87-94。  延伸查詢new window
6.郭奕伶(2000)。會計業的龍虎爭霸戰:安侯與勤業搶當老大。數位周刊,22,22-28。  延伸查詢new window
7.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
8.劉嘉雯(20030100)。會計師事務所合併對客戶股價影響之研究--代理假說與保險假說。會計評論,36,1-22。new window  延伸查詢new window
9.Palmrose, Z. V.(1987)。Litigation and independent auditors: The role of business failures and management fraud。Auditing: A Journal of Practice and Theory,6(1),90-103。  new window
10.Geiger, Marshall A.、Raghunandan, K.(2002)。Auditor tenure and audit reporting failures。Auditing: A Journal of Practice & Theory,21(1),67-78。  new window
11.Schwartz, K. B.、Menon, K.(1985)。Auditor Switches by Failing Firms。The Accounting Review,60(2),248-261。  new window
12.Stice, J. D.(1991)。Using Financial and Market Information to Identify Pre-Engagement Factors Associated with Lawsuits Against Auditors。The Accounting Review,66(3),516-533。  new window
13.Fan, Joseph P. H.、Wong, Tak-Jun(2005)。Do External Auditors Perform A Corporate Governance Role in Emerging Markets? Evidence from East Asia。Journal of Accounting Research,43(1),35-72。  new window
14.Shu, Susan Zhan(2000)。Auditor resignations: Clientele effects and legal liability。Journal of Accounting and Economics,29(2),173-205。  new window
15.Willenborg, Michael(1999)。Empirical analysis of the economic demand for auditing in the initial public offerings market。Journal of Accounting Research,37(1),225-238。  new window
16.林谷峻(19920300)。我國會計師事務所合夥人盈餘分配報導。會計研究月刊,78,62-65。  延伸查詢new window
17.Chow, Chee W.(1982)。The Demand for External Auditing: Size, Debt and Ownership Influences。The Accounting Review,57(2),272-291。  new window
18.Francis, J. R.、Wilson, E. R.(1988)。Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation。The Accounting Review,63(4),663-682。  new window
19.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
20.DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics,25(1),35-67。  new window
21.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。  new window
22.Bradshaw, M. T.、Richardson, S. A.、Sloan, R. G.(2001)。Do analysts and auditors use information in accruals?。Journal of Accounting Research,39,45-74。  new window
23.DeFond, M.(1992)。The association between changes in client firm agency costs and auditor switcmng。Auditing: A Journal of Practice & Theory,11(1),16-31。  new window
24.Houston, R. W.、Peters, M. F.、Pratt, J. H.(2005)。Nonlitigation Risk and PricingAudit Services。Auditing: A Journal of Practice and Theory,24(1),37-53。  new window
25.Raghunandan, K.、Rama, D. V.(1999)。Auditor resignations and the marketfor audit services。Auditing: A Journal of Practice and Theory,18(Spring),124-134。  new window
26.Williams, D. D.(1988)。The potential determinants of auditor change。Journal of Business Finance & Accounting,15(Summer): 243-261,243-261。  new window
會議論文
1.Dopuch, N.、Simunic, D.(1982)。Competition in auditing: an assessment。Fourth Symposium on Auditing Research。University of Illinois。  new window
2.戚務君、廖益君、黃惠琦(2003)。強制性合夥會計師輪調制度與異常應計金額之關聯性研究。國立政治大學資訊與金融活動學術研討會。  延伸查詢new window
研究報告
1.Chang, C.、Chi, W.、Liu, C.(2003)。Client Characteristics and Auditor Switch in an Audit Failure。National Cheng-Chi University。  new window
2.Landsman, W. R.、Nelson, K. K.、Rountree, B. R.(2006)。An empirical analysis of Big N auditor switches: Evidence from the pre- and post-Enron era。NC.。  new window
學位論文
1.賴春田(2000)。會計師的業務、責任及會計師事務所組織之演變(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.American Institute of Certified Public Accountants(1978)。The Commission on Auditors' Resvonsibilities: Report, Conclusions and Recommendations。New York, NY:AICPA。  new window
2.吳明隆(2005)。SPSS統計應用學習實務:問卷分析與應用統計。知城數位科技股份有限公司。  延伸查詢new window
 
 
 
 
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