| 期刊論文| 1. | De Angelo, L.(1981)。Auditor Size and Auditor Quality。Journal of Accounting and Economics，1，113-127。   | | 2. | Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。 | | 3. | Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。 | | 4. | Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics，22(1-3)，249-281。 | | 5. | Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review，76(2)，323-329。 | | 6. | Guay, Wayne R.、Kothari, S. P.、Watts, Ross L.(1996)。A Market-Based Evaluation of Discretionary Accrual Models。Journal of Accounting Research，34(Supplement)，83-105。 | | 7. | DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics，17(1/2)，145-176。 | | 8. | 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。 | 研究報告| 1. | Bao, B.、Chen, G.(1998)。Audit Qualifications Prediction Using Accounting and Market Variables: The Case of Chinese Listed Companies。 | | 2. | Chen, X. Y.、Xiao, X.、Guo, X. Y.(1999)。Rights Issue and Earnings Management。Tsinghua University。 | | 3. | Eli, B.、Ferdinand, A. G.、Judy, S. L. T.(1998)。Discretionary Accruals Models and Audit Qualifications。 | | 4. | Judy, S. L. T.、Ferdinand, A. G.(1996)。A Test of the Free Cash Flow and Debt Monitoring Hypotheses: Evidence from Audit Pricing。 | | 5. | Li, S. H.(1998)。Concentration and Competition in Accounting Market。Shanghai University of Finance and Economics。 | 學位論文| 1. | Li, S. H.(1999)。improvement of Auditing Independence and Deviation from Auditing Market:Empirical Evidences from Chinese Securities Market(博士論文)。Shanghai University。 | | 2. | Liu, J.(1999)。An Empirical Study on Earnings Management in Chinese Listed Companies(博士論文)。Xiamen University。 | | 3. | Lu, J. H.(1999)。An Empirical Study on Public Information and Securities Market Behaviors(博士論文)。Xiamen University。 | | 4. | Lu, J. Q.(1998)。An Empirical Study on Earnings Management in Chinese Loss Companies(博士論文)。Shanghai University。 | 圖書| 1. | Ross, L.、Zimmermann, L.、Chen, S. H.、Huang, S. Z.、Chen, J. S.(1986)。Positive Accounting Theory。Northeast University of Finance and Economics Press。 | | 2. | Wei, M. H.、Tan, J. S.、Lin, S.(2000)。Earnings Management Research。China Finance and Economics Press。 | | 3. | Scott, W. R.(1997)。Financial Accounting Theory。Upper Saddle River, NJ：New York, NY：Prentice-Hall Inc.。 | 圖書論文| 1. | Jiang, Y. H.(1998)。Earnings Manipulation Behaviors and Motivations。Empirical Studies on Accounting Issues in the Securities Market。Shanghai University of Finance and Economics。 | | 2. | Jiang, Y. H.、Wei, G.(1998)。Empirical Study on ROE Distribution of Listed Companies。Accounting Research on Listed Companies。Shanghai University of Finance and Economics。 | |