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E.(1988)。The Effect of Sequential Information Releases on the Variance of Price Changes in an Intertemporal Multi-Asset Market。Journal of Accounting Research，26(1)，82-106。 | | 20. | Freeman, R. N.(1987)。The Association between Accounting Earnings and Security Returns for Large and Small Firms。Journal of Accounting and Economics，9(2)，195-228。 | | 21. | Dye, Ronald A.(1991)。Informationally Motivated Auditor Replacement。Journal of Accounting & Economics，14(4)，347-374。 | | 22. | Chen, C.-Y.、Lin, C.-J.、Lin, Y.-C.(2008)。Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?。Contemporary Accounting Research，25(2)，415-445。 | | 23. | Chi, Wuchun、Huang, Huichi、Liao, Yichun、Xie, Hong(2009)。Mandatory audit partner rotation, audit quality and market perception: Evidence from Taiwan。Contemporary Accounting Research，26(2)，359-391。 | | 24. | DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。 | | 25. | Ghosh, Aloke、Moon, Doocheol(2005)。Auditor tenure and perceptions of audit quality。The Accounting Review，80(2)，585-612。 | | 26. | Teoh, Siew Hong、Wong, T. J.(1993)。Perceived Auditor Quality and the Earnings Response Coefficient。The Accounting Review，68(2)，346-366。 | | 27. | Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics，20(1)，61-91。 | | 28. | DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics，3(2)，113-127。 | | 29. | DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics，25(1)，35-67。 | | 30. | Carey, Peter、Simnett, Roger(2006)。Audit partner tenure and audit quality。The Accounting Review，81(3)，653-676。 | | 31. | 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。 | | 32. | Collins, D. W.、Kothari, S. P.(1989)。An Analysis of Intertemporal and Cross-sectional Determinants of Earnings Response Coefficients。Journal of Accounting and Economics，11(2/3)，143-181。 | | 33. | DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics，17(1/2)，145-176。 | | 34. | Dhaliwal, Dan S.、Reynolds, Stanley S.(1994)。The effect of the default risk of debt on the earnings response coefficient。The Accounting Review，69(2)，412-419。 | | 35. | Dopuch, N.、King, R. R.、Schwartz, R.(2003)。Independence in Appearance and in Fact: An Experimental Investigation。Contemporary Accounting Research，20(1)，79-114。 | | 36. | Manry, D. L.、Mock, T. J.、Turner, J. L.(2008)。Does Increased Audit Partner Tenure Reduce Audit Quality?。Journal of Accounting, Auditing and Finance，23(4)，553-572。 | | 37. | Mikkelson, W. H.、Partch, M. M.(1985)。Stock Price Effects and Costs of Secondary Distribution。Journal of Financial Economics，14(2)，165-194。 | | 38. | Ryan, S, G.、Herz, R. H.、lannaconi, T. E.、Maines, L. A.、Palepu, K. C.、Schrand, M. D.、Skinner, J.、Vincent, L.(2001)。SEC Auditor Independence Requirements。Accounting Horizons，15(4)，373-386。 | | 39. | Shockley, R. A.(1981)。Perceptions of Auditors Independence: An Empirical Analysis。The Accounting Review，56(5)，785-800。 | 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。 | 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 | 圖書| 1. | American Institute of Certified Public Accountants(1978)。The Commission on Auditors' Resvonsibilities: Report, Conclusions and Recommendations。New York, NY：AICPA。 | | 2. | Securities and Exchange Commission(1994)。Staff Report on Auditor Independence。Washington, DC：SEC：Government Printing Office。 | | 3. | American Institute of Certified Public Accountants(1992)。Statement of Position Regarding Mandatory Rotation of Audit Firms of Publicly Held Companies。New York, NY：AICPA。 | | 4. | Sharaf, Hussein A.、Mautz, R. K.(1961)。The Philosophy of Auditing。Sarasota, FL：American Accounting Association。 | | 5. | Bell, T.、Marrs, F.、Solomon, L.、Thomas, H.(1997)。Auditing Organizations through A Strategic Lens: The KPMG Business Measurement Process, Montvale。Montvale, MJ。 | 其他| 1. | Elliott, R. K.(2000)。Testimony on Auditor Independence before the Securities and Exchange Commission。 | | 2. | Financial Accounting Standards Board(1978)。Objectives of Financial Reporting by Business Enterprise, Statement of Financial Accounting Concepts (SFAC) No. 1，Norwalk, CT。 | |