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題名:繼續經營疑慮修正式無保留之審計意見:公司更換會計師與審計意見購買之研究
書刊名:臺灣管理學刊
作者:黃劭彥 引用關係邱安安 引用關係王子揚
作者(外文):Huang, Shaio-yanChiu, An-anWang, Tzu-yang
出版日期:2012
卷期:12:1
頁次:頁47-67
主題關鍵詞:繼續經營疑慮修正式無保留意見會計師更換審計意見購買Going-concern modified audit opinionAuditor changesAudit opinion shopping
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:1
  • 共同引用共同引用:31
  • 點閱點閱:98
Other
1.Gegier, M. A. ; Raghunandan, K. ; Rama, D. V.(2005)。Recent changes in the association between bankruptcies and prior audit opinions。  new window
2.Securities and Exchange Commission(2000)。Final rule: Revision of the commission’s auditor independence requirements。  new window
期刊論文
1.Menon, K.、Schwartz, K. B.(1987)。An empirical investigation of audit qualification decisions in the presence of going concern uncertainties。Contemporary Accounting Research,3(2),302-315。  new window
2.Altman, E. I.、Haldeman, R. G.、Narayanan, P.(1977)。Zeta Analysis: A New Model to Identify the Bankruptcy Risk of Corporations。Journal of Banking and Finance,1(1),29-54。  new window
3.吳清在、邱正仁、鄭莉(20110600)。財務危機公司內部治理對會計師簽發繼續經營疑慮意見的影響:臺灣上市公司之實證研究。臺大管理論叢,21(2),187-217。new window  延伸查詢new window
4.Craswell, A. T.(1988)。The association between qualified opinions and auditor switches。Accounting and Business Research,19(73),23-31。  new window
5.范宏書、陳慶隆(20070500)。會計師異動、存在最終家族控制股東與財務報表公佈時效性之探討。當代會計,8(1),1-33。new window  延伸查詢new window
6.Teoh, S. H.(1992)。Auditor Independence, Dismissal Threats, and the Market Reaction to Auditor Switches。Journal of Accounting Research,30(1),1-23。  new window
7.Fried, D.、Schiff, A.(1981)。CPA Switches and Associated Market Reactions。The Accounting Review,56(2),326-341。  new window
8.Chen, K. C. W.、Church, B. K.(1992)。Default on debt obligations and the issuance of going-concern opinions。Auditing: A Journal of Practice and Theory,11(2),30-49。  new window
9.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
10.Krishnan, J.、Stephens, R. G.(1995)。Evidence on Opinion Shopping from Audit Opinion Conservatism。Journal of Accounting and Public Policy,14(3),179-201。  new window
11.Schwartz, K. B.、Menon, K.(1985)。Auditor Switches by Failing Firms。The Accounting Review,60(2),248-261。  new window
12.李建然、陳政芳、李啟華(20031200)。董監事持股集中度與會計師獨立性--對會計師出具繼續經營疑慮查核意見之影響。當代會計,4(2),191-209。new window  延伸查詢new window
13.Chow, C. W.、Rice, S. J.(1982)。Qualified audit opinions and auditor switching。The Accounting Review,57(2),326-335。  new window
14.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
15.Lennox, C.(200006)。Do companies successfully engage in opinion-shopping? Evidence from the UK。Journal of Accounting and Economics,29(3),321-337。  new window
16.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
17.Wallman, S. M. H.(1996)。The Future of Accounting, Part III: Reliability and auditor Independence。Accounting Horizons,10(4),76-97。  new window
18.王茂昌、邱士宗(20080300)。企業的管理者類型與更換會計師之研究:考量公司治理及法律責任觀點。企業管理學報,76,21-53。new window  延伸查詢new window
19.Zmijewski, Mark E.(1984)。Methodological Issues Related to the Estimation of Financial Distress Prediction Models。Journal of Accounting Research,22(Supplement),59-82。  new window
其他
1.林蕙真(1993)。保留意見、股價與更換會計師間互動關係之研究。  延伸查詢new window
2.官月缎、梁盛泰(2011)。會計師更換與繼續經營疑慮審計意見。  延伸查詢new window
3.吳清在、鄭莉(2005)。以財務危機警訊公司探討會計師出具繼續經營疑慮意見之傾向。  延伸查詢new window
4.吳頊然(2002)。由累積異常報酬率探討修正式無保留意見之資訊內涵。  延伸查詢new window
5.楊清民(2005)。內部股權集中度與董監事規模對會計師獨立性之關聯性研究--以財務危機徵兆公司為例。  延伸查詢new window
6.Hopwood, W. ; Mckeown, J. ; Mutchler, J.(1991)。Towards an explanation of auditor failure to modify the audit opinions of bankrupt companies。  new window
7.Kida, T.(1980)。An investigation into auditors’ continuity and related qualification judgments。  new window
8.Lai, S. C. ; Lin, C. ; Li, H. C. ; Wu, F. H.(2009)。The information contents of modified unqualified audit opinions under the control of concurrent information: The case of Taiwan。  new window
9.Lin, Y. C. ; Chou, Y. Y.(2010)。The relationship between audit opinion and auditor change in view of type I and type II errors。  new window
 
 
 
 
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