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題名：首期查核審計公費減少與會計師獨立性：以出具繼續經營疑慮之查核意見為例
書刊名：證券市場發展季刊
作者：李貴富 引用關係／朱立倫／李書行 引用關係
作者(外文)：Li, Kuei-fu／Chu, Eric Li-luan／Li, Shu-hsing
出版日期：2011
卷期：23:3=91
頁次：頁1-38
主題關鍵詞：首次查核；公費降低；獨立性；Initial engagement；Fee cutting；Auditor independence
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(6) 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:4
  • 共同引用共同引用:107
  • 點閱點閱:332
期刊論文
1.吳清在、曾玉琦(2008)。會計師事務所合倂對審計獨立性之影響。會計評論，47，29-60。new window  延伸查詢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.劉嘉雯、王泰昌(20050800)。繼續經營有重大疑慮審計意見：第33號審計準則公報之影響。管理學報，22(4)，525-548。new window  延伸查詢new window
4.Jones, F. L.(1996)。The information content of the auditor's going concern evaluation。Journal of Accounting and Public Policy，15(1)，1-27。  new window
5.Mutchler, J. F.、Hopwood, W.、McKeown, J. M.(1997)。The influence of contrary information mitigating factors on audit opinion decision on bankrupt companies。Journal of Accounting Research，35(2)，295-310。  new window
6.Geiger, M. A.、Rama, D. V.(2003)。Audit fees, nonaudit fees, and auditor reporting on stressed companies。Auditing: A Journal of Practice & Theory，22(2)，53-69。  new window
7.Watts, Ross L.、Zimmerman, Jerold L.(1983)。Agency Problems, Auditing, and the Theory of the Firm: Some Evidence。The Journal of Law & Economics，26(3)，613-633。  new window
8.O'keefe, T. B.、Simunic, D. A.、Stein, M. T.(1994)。The Production of Audit Services: Evidence from a Major Public Accounting Firm。Journal of Accounting Research，32(2)，241-261。  new window
9.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
10.Krishnan, J.、Sami, H.、Zhang, Yinqi(2005)。Does the provision of nonaudit services affect investor perceptions of auditor independence?。Auditing: A Journal of Practice & Theory，24(2)，111-135。  new window
11.Lim, C.、Tan, H.(2008)。Non-audit service fees and audit quality: The impact of auditor specialization。Journal of Accounting Research，46(1)，199-246。  new window
12.Dopuch, Nicholas、Gupta, Mahendra、Simunic, Dan A.、Stein, Michael T.(2003)。Production efficiency and the pricing of audit services。Contemporary Accounting Research，20(1)，47-77。  new window
13.Firth, M.(1980)。A note on the impact of audit qualifications on lending and credit decisions。Journal of Banking & Finance，4(3)，257-267。  new window
14.薛敏正、張瑀珊、高君慈(20081100)。公司自我選擇聘任會計師與審計公費。當代會計，9(2)，167-200。new window  延伸查詢new window
15.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
16.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
17.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
18.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
19.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
20.Kaplan, R. S.、Urwitz, G.(1979)。Statistical models of bond ratings: A methodological inquiry。Journal of Business，52(2)，231-261。  new window
21.Lee, Jevons Chi-Wen、Gu, Zhaoyang Y.(1998)。Low balling, legal liability and auditor independence。The Accounting Review，73(4)，533-555。  new window
22.Elitzur, Ramy、Falk, Haim(1996)。Planned audit quality。Journal of Accounting and Public Policy，15(3)，247-269。  new window
23.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Auditor Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
24.Chung, Hyeesoo、Kallapur, Sanjay(2003)。Client Importance, Nonaudit Services, and Abnormal Accruals。The Accounting Review，78(4)，931-955。  new window
25.Deis, D. R.、Giroux, G. A.(1996)。The Effect of Auditor Changes on Audit Fees, Audit Hours, and Audit Quality。Journal of Accounting and Public Policy，15(1)，55-76。  new window
26.Ettredge, M.、Greenberg, R.(1990)。Determinants of Fee Cutting on Initial Audit Engagements。Journal of Accounting Research，28(1)，198-210。  new window
27.Geiger, M. A.、Raghunandan, K.(200203)。Going-concem opinions in the "new” legal environment。Accounting Horizons，16(1)，17-26。  new window
28.Hopwood, W.、McKeown, J. C.、Mutchler, J. F.(1994)。A reexamination of auditor versus model accuracy within the context of the going-concern opinion decision。Contemporary Accounting Research，10(2)，409-431。  new window
29.Schwartz, K. B.、Menon, K.(1985)。Auditor Switches by Failing Firms。The Accounting Review，60(2)，248-261。  new window
30.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
31.張瑞當、沈文華、方俊儒(20090600)。博達案對會計師簽發繼續經營有重大疑慮查核意見之影響：調節效果之探討。臺大管理論叢，19(2)，75-108。new window  延伸查詢new window
32.Palmrose, Z. V.、Carcello, J. V.(1994)。Auditor Litigation and Modified Reporting on Bankrupt Clients。Journal of Accounting Research，32(3)，1-30。  new window
33.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
34.Smith, D. B.(1986)。Auditor "subject to" opinions, disclaimers, and auditor changes。Auditing: A Journal of Practice and Theory，6(1)，95-108。  new window
35.Craswell, Allen T.、Francis, Jere R.(1999)。Pricing Initial Audit Engagements: A Test of Competing Theories。The Accounting Review，74(2)，201-216。  new window
36.Ferguson, Andrew、Francis, Jere R.、Stokes, Donald J.(2003)。The Effects of Firm-wide and Office-level Industry Expertise on Audit Pricing。The Accounting Review，78(2)，429-448。  new window
37.Turpen, R. A.(1990)。Differential pricing on auditors' initial engagements: Further evidence。Auditing: A Journal of Practice and Theory，9(2)，60-76。  new window
38.Mutchler, J.(1985)。A multivariate analysis of the auditor's going-concern opinion decision。Journal of Accounting Research，23(2)，668-682。  new window
39.Dopuch, N.、Holthausen, R. W.、Leftwich, R. W.(1987)。Predicting audit qualifications with financial and market variables。The Accounting Review，62(3)，431-454。  new window
40.O'Keefe, T. B.、King, R. D.、Gaver, K. M.(1994)。Audit fees, industry specialization, and compliance with GAAS reporting standards。Auditing: A Journal of Practice and Theory，13(2)，41-55。  new window
41.Beatty, Randolph P.(1989)。Auditor reputation and the pricing of initial public offerings。The Accounting Review，64(4)，693-709。  new window
42.Menon, K.、Williams, J. D.(1994)。The Use of Audit Committees for Monitoring。Journal of Accounting and Public Policy，13(2)，121-139。  new window
43.Dye, Ronald A.(1991)。Informationally Motivated Auditor Replacement。Journal of Accounting & Economics，14(4)，347-374。  new window
44.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
45.Ghosh, A.、Lustgarten, S.(2006)。Pricing of Initial Audit Engagements by Large and Small Audit Firms。Contemporary Accounting Research，23(2)，333-368。  new window
46.Simon, D. T.、Francis, J. R.(1988)。The Effects of Auditor Change on Audit Fees: Tests of Price Cutting and Price Recovery。The Accounting Review，63(2)，255-269。  new window
47.Teoh, Siew Hong、Wong, T. J.(1993)。Perceived Auditor Quality and the Earnings Response Coefficient。The Accounting Review，68(2)，346-366。  new window
48.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics，3(2)，113-127。  new window
49.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
50.Simunic, Dan A.(1980)。The Pricing of Audit Services: Theory and Evidence。Journal of Accounting Research，18(1)，161-190。  new window
51.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
52.Knechel, W. R.、Vanstraelen, A.(2007)。The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern opinions。Auditing: A Journal of Practice and Theory，26(1)，113-131。  new window
53.Raghunandan, K.、Rama, D. V.(1995)。Audit Reports for Companies in Financial Distress: Before and after SAS No.59。Auditing: A Journal of Practice & Theory，14(1)，50-63。  new window
54.Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research，24(1)，97-110。  new window
55.Nogler, G. E.(2008)。Going Concern Modifications, CPA Firm Size, and the Enron. Effect。Managerial Auditing Journal，23(2)，51-67。  new window
56.Kinney, W. R.、Palmrose, Z.-V.、Scholz, S.(2004)。Auditor Independence, Non-audit Service, and Restatements: Was the U.S. Government Right?。Journal of Accounting Research，42(3)，561-588。  new window
57.Rama, D. V.、Read, W. J.(2006)。Resignations by the Big 4 and the Market for Audit Services。Accounting Horizons，20(2)，97-119。  new window
58.Larcker, D. F.、Richardson, S. A.(2004)。Fees Paid to Audi Firms, Accrual Choices, and Corporate Governance。Journal of Accounting Research，42(3)，625-658。  new window
59.Chow, C.、Rice, S.(1982)。Modified Audit Opinions and Auditor Switching。The Accounting Review，57(2)，326-335。  new window
60.Chan, D.(1999)。Low-balling and Efficiency in A Two-period Specialization Model of Auditing Competition。Contemporary Accounting Research，16，609-642。  new window
61.Geiger, M. A.、Rama, D. V.(2006)。Audit Firm Size and Going-Concern Reporting Accuracy。Accounting Horizons，20(1)，1-17。  new window
62.Gul, F. A.、Lee, D. S.、Lynn, M.(1992)。A Note on Audit Qualifications and Switches: Some Further Evidence from a Small Sample Study。Journal of International Accounting, Auditing and Taxation，1(1)，111-120。  new window
63.Kanodia, C.、Mukherji, A.(1994)。Audit Pricing, Low Balling and Audit Tumover: A Dynamic Analysis。The Accounting Review，69(4)，593-615。  new window
64.Krishnan, J.、Raghunandan, K.、Yang, J. S.(2007)。Were Former Andersen Chients Treated More Leniently than Other Clients? Evidence from Going-concern Modified Audit Opinions。Accounting Horizons，21(4)，423-435。  new window
65.Magee, R.、Tseng, M.(1990)。Audit Piricing and Independence。The Accounting Review，65(2)，315-336。  new window
66.Schaub, M. S.、Highfield, M. J.(2003)。On the Information Content of Going Concern Opinions: the Effects of SAS Numbers 58 and 59。Journal of Asset Managemen，4(1)，22-31。  new window
67.Francis, J. R.、Simon, D. T.(1987)。A Test of Audit Pricing in A Small-client Segment of the US Market。The Accounting Review，62(1)，145-157。  new window
68.Zhang, P.(1999)。A Bargaining Model of Auditor Reporting。Contemporary Accounting Research，16(1)，167-184。  new window
69.McKeown, J.、Mutchler, J.、Hopwood, w.(1991)。Toward an Explanation of Auditor Failure to Modify the Audit Opinion of Bankrupt Companies。Auditing: A Journal of Practice and Theory，10(Supplement)，1-13。  new window
會議論文
1.李建然、林秀鳳(2007)。大型會計師事務所之審計品質真的比非大型會計師事務所好嗎？從盈餘管理的角度探討--內生性二元處理模型之應用。2007會計理論與實務硏討會，國立台北大學, 中華會計教育學會 (主辦) 。  延伸查詢new window
2.柯承恩(2003)。會計師公費與會計專業發展。  延伸查詢new window
研究報告
1.林嬋娟、蔡彥卿(1995)。會計師事務所組織型態及其法律責任之比較分析: 我國與其他國家之比較分析。  延伸查詢new window
2.林嬋娟、劉嘉雯(1999)。我國與先進國家會計師懲戒制度之比較。  延伸查詢new window
3.Beneish, M. D.、Press, E.(1993)。The Resolution of Technical Default。  new window
4.Dopuch, N.、Simunic, D.(1982)。Competition in Auditing: An Assessment。  new window
5.Myers, L. A.、Schmidt, J.、Wilkins, M.(2008)。An Investigation of Recent Changes in Going Concern Reporting Decisions among Big 4 and Non-Big4 Auditors。  new window
學位論文
1.李珮珮(2001)。審計公費決定因素之再探討(碩士論文)。東吳大學。  延伸查詢new window
2.林雅菁(1997)。審計公費影響因素之研究(碩士論文)。東吳大學。  延伸查詢new window
圖書
1.Watts, R. L.、Zimmerman, J. L.(1986)。Positive Anditing Theory。N.J.。  new window
2.Kennedy, P.(1992)。Guide to Econometrics。Cambridge, MA。  new window
 
 
 
 
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