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題名:中國會計職業界及其相關環境研究機會之探討
書刊名:中國會計與財務研究
作者:萬達 A. 華萊士丁友剛支曉強周洋
作者(外文):Wallace, Wanda A.
出版日期:2000
卷期:2:2
頁次:頁1-46
主題關鍵詞:中國規範會計職業審計互聯網研究問題ChinaRegulationAccounting professionAuditingInternetResearch questions
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(0) 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:1
  • 點閱點閱:13
期刊論文
1.Aiken, M.、Lu, W.(1993)。Chinese Government Accounting: Historical Perspective and Current Practice。British Accounting Review,109-129。  new window
2.Bailey, W. T.(1982)。An Appraisal of Research Designs Used to Investigate the Information Content of Audit Reports。Accounting Review,1982(Jan.),141-146。  new window
3.Bailey, W. T.(1981)。The Effects of Audit Reports on Chartered Financial Analysts' Perceptions of the Sources of Financial Statements and Audit-Report Messages。Accounting Review,56(4),882-896。  new window
4.Antle, R.、Nalebuff, B.(1991)。Conservatism and Auditor-Client Negotiations。Journal of Accounting Research,29(Supplement),31-54。  new window
5.Balachandran, B. V.、Ramakrishnan, R. T. S.(1987)。A Theory of Audit Partnerships: Audit Firm Size and Fees。Journal of Accounting Research,1987(Spring),111-126。  new window
6.Baker, E.(2000)。Courting the Dragon。Financial Executive,16(2),28-31。  new window
7.Caplan, D.(1999)。Internal Controls and the Detection of Management Fraud。Journal of Accounting Research,37(1),101-117。  new window
8.Bonner, S. E.(1999)。Judgment and Decision-Making Research in Accounting。Accounting Horizons,13(4),385-398。  new window
9.Benston, G.(1969)。The Value of the SEC' s Accounting Disclosure Requirements。Accounting Review,1969(Jul.),515-532。  new window
10.Chang, J.(1998)。The Guanxi Factor: Accounting Ethics in China。Australian Accountant,68(8),44-46。  new window
11.Chandler, R. A.(1997)。Taking Responsibility: The Early Demand for Institutional Action to Define an Auditors’ Duties。International Journal of Auditing,1(3),165-174。  new window
12.Chan, K. H.、Mo, P. L. L.(1998)。Ownership Effects on Audit-Detected Error Characteristics: An Empirical Study in an Emerging Economy。The International Journal of Accounting,33(2),235-261。  new window
13.Chambers, R. J.(1985)。The Functional Utility of Resale Price Accounting。International Journal of Accounting, Education and Research,21(1),53-70。  new window
14.Chambers, R. J.(1972)。Measurement in Current Accounting Practices: A Critique。Accounting Review,47(3),488-509。  new window
15.Chen, C. J. P.、Gul, F. A.、Su, X.(1999)。A Comparison of Reported Earnings Under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange。Accounting Horizons,13(2),91-111。  new window
16.Chen, G.、Firth, M.(1999)。The Accuracy of Profit Forecasts and Their Roles and Associations with IPO Firm V aluations。Journal of International Financial Management and Accounting,10(3),202-226。  new window
17.Chewning, E. G., Jr.、Pany, K.、Wheeler, S. W.(1989)。Auditor Reporting Decisions Involving Accounting Principle Changes: Some Evidence on Materiality Thresholds。Journal of Accounting Research,1989(Spring),78-93。  new window
18.Chewning, E. G., Jr.、Wheeler, S. W.、Chan, K. C.(1998)。Evidence on Auditor and Investor Materiality Thresholds Resulting from Equity-for-Debt Swaps。Auditing: A Journal of Practice & Theory,17,39-53。  new window
19.Cravens, K. S.、Wallace, W. A.(1994)。An Exploratory Content Analysis of Terminology in Public Accounting Firms' Responses to AICPA Peer Reviews。Research in Accounting Regulation,8,3-32。  new window
20.Copley, P. A.、Doucet, M. S.、Gaver, K. M.(1994)。A Simultaneous Equations Analysis of Quality Control Review Outcomes and Engagement Fees for Audits of Recipients of Federal Financial Assistance。Accounting Review,69(1),244-256。  new window
21.Clifford, A.、Weinberg, P.(2000)。What Data Do U.S. Companies Doing Business in Europe Need to Protect, and Why? Secret Agents。Financial Executive,16(2),24-26。  new window
22.Datar, S.、Alles, M.(1999)。The Formation and Role of Reputation and Litigation in the Auditor-Manager Relationship。Journal of Accounting, Auditing & Finance,14(4),401-428。  new window
23.Cravens, K. S.、Wallace, W. A.(1999)。Blue Ribbon Plan Requires More Disclosure to Work。Accounting Today,14+17+40-41。  new window
24.DeJong, D. V.(1985)。Class-Action Privileges and Contingent Legal Fees: Investor and Lawyer Incentives to Litigate and the Effect on Audit Quality。Journal of Accounting and Public Policy,4(Fall),175-200。  new window
25.Dopuch, N.、Holthausen, R. W.、Leftwich, R. W.(1986)。Abnormal Stock Returns Associated with Media Disclosures of “Subject to” Qualified Audit Opinions。Journal of Accounting and Economics,8(2),93-117。  new window
26.Dutta, S. K.、Graham, L. E.(1998)。Considering Multiple Materialities for Account Combinations in Audit Planning and Evaluation: A Cost Efficient Approach。Journal of Accounting, Auditing, and Finance,1998(Spring),151-171。  new window
27.Easton, P.(1998)。Discussion of Revalued Financial, Tangible, and Intangible Assets: Association with Share Prices and Non-market-based Value Estimates。Journal of Accounting Research,36(suppl.),235-247。  new window
28.Easton, P. D.(1999)。Security Returns and the Value Relevance of Accounting。Accounting Horizons,13(4),399-412。  new window
29.Ettredge, M.、Simon, D.、Smith, D.、Stone, M.(1994)。Why Do Companies Purchase Timely Quarterly Reviews?。Journal of Accounting and Economics,18(2),131-155。  new window
30.Gietzmann, M. B.、Quick, R.(1998)。Capping Auditor Liability: The German Experience。Accounting, Organizations and Society,1998(Jan.),81-103。  new window
31.Goldman, A.、Bariev, B.(1974)。The Auditor-Firm Conflict of Interests: Its Implications for Independence。Accounting Review,1974(Oct.),707-718。  new window
32.Gramling, A. A.、Schatzberg, J. W.、Wallace, W. A.(1996)。The Role of Undergraduate Auditing Coursework in Reducing the Expectations Gap。Issues in Accounting Education,11(1),131-161。  new window
33.Hussein, M. E. A.、Bavishi, V. D.、Gangolly, J. S.(1986)。International Similarities and Differences in the Auditor’s Report。Auditing: A Journal of Practice & Theory,1986(Fall),124-133。  new window
34.Icerman, R. C.、Hillison, W. A.(1991)。Disposition of Audit-Detected Errors: Some Evidence on Evaluative Materiality。Auditing: A Journal of Practice and Theory,1991(Spring),22-34。  new window
35.Institute of Internal Auditors, Professional Issues Committee(1988)。IIA Position Paper on Whistle-blowing。Internal Auditor,16。  new window
36.Jennings, M.、Kneer, D. C.、Reckers, P. M. J.(1987)。A Reexamination of the Concept of Materiality: Views of Auditors, Users and Officers of the Court。Auditing: A Journal of Practice & Theory,1987(Spring),108-112。  new window
37.Jennings, M.、Kneer, D. C.、Reckers, P. M.(1991)。Selected Auditor Communications and Perceptions of Legal Liability。Contemporary Accounting Research,7(2),449-465。  new window
38.Jeppesen, K. K.(1998)。Reinventing Auditing, Redefining Consulting and Independence。The European Accounting Review,3(7),517-539。  new window
39.Koonce, L.(1992)。Explanation and Counterexplanation During Audit Analytical Review。Accounting Review,1992(Jan.),59-76。  new window
40.Jones, J.(1991)。Earnings Management During.Import Relief Investigations。Journal of Accounting Research,29,193-228。  new window
41.Kreutzfeldt, R. W.、Wallace, W. A.(1986)。Error Characteristics in Audit Populations: Their Profile and Relationship to Environmental Factors。Auditing: A Journal of Practice and Theory,1986(Fall),20-43。  new window
42.Lee, Charles M. C.(1999)。Accounting-Based Valuation: Impact on Business Practices and Research。Accounting Horizons,13(4),413-425。  new window
43.Li, J.(1994)。The Characteristics of Chinese and Russian Economic Reform。Journal of Comparative Economics,18,309-313。  new window
44.Louwers, J.、Messina, F. M.、Richard, M. D.(1999)。The Auditor's Going-Concern Disclosure as a Self-Fulfilling Prophecy: A Discrete-Time Survival Analysis。Decision Sciences,30(3),805-824。  new window
45.Lowe, D. J.、Pany, K.(1996)。An Examination of the Effects of Type of Engagement, Materiality, and Structure on CPA Consulting Engagements with Audit Clients。Accounting Horizons,1996(Dec.),32-51。  new window
46.Magee, R.、Tseng, M.(1990)。Audit Pricing and Independence。Accounting Review,65,315-336。  new window
47.Maher,Michael W.、Tiessen, Peter、Colson, Robert、Broman, Amy J.(1992)。Competition and Audit Fee。Accounting Review,67(1),199-211。  new window
48.Makar, S. D.、Alam, P.(1998)。Earnings Management and the Antitrust Investigations: Political Costs over Business Cycles。Journal of Business Finance & Accounting,25(5/6),701。  new window
49.Menon, K.、Williams, D. D.(1999)。Error Cost and Auditors’ Termination Decisions。Journal of Accounting, Auditing and Finance,14(2),95-122。  new window
50.Miller, Merton H.(1986)。Financial Innovation: the Last Twenty Years and the Next。Journal of Financial and Quantitative Analysis,21(4),459-471。  new window
51.Nwaeze, E. T.(1998)。Regulation and the Value Relevance of Book Value and Earnings: Evidence from the United States。Contemporary Accounting Research,15,547-373。  new window
52.Pany, K.、Wheeler, S.(1989)。A Comparison of Various Materiality Rules of Thumb。The CPA Journal,1989(Jun.),62-63。  new window
53.Pany, K.、Wheeler, S.(1989)。Materiality: An Inter-Industry Comparison of the Magnitudes and Stability of Various Quantitative Measures。Accounting Horizons,1989(Dec.),71-78。  new window
54.Palmrose, Z. V.(1991)。An Analysis of Auditor Litigation Disclosures。Auditing: A Journal of Practice & Theory,10(suppl.),54-71。  new window
55.Palmrose, Z. V.(1987)。Litigation and Independent Auditors: The Role of Business Failures and Management Fraud。Auditing: A Journal of Practice & Theory,1987(Spring),90-103。  new window
56.Parry, R. W., Jr.、Sharp, F.、Vreeland, J.、Wallace, W. A.(1994)。The Role of Service Efforts and Accomplishments Reporting in Total Quality Management: Implications for Accountants。Accounting Horizons,8(2),25-43。  new window
57.Peecher, M. E.(2000)。Incorporating Changes in the Audit Process in the Classroom。The Auditor's Report,23(2),21-22。  new window
58.Pei, M.(1995)。Creeping Democratization’ in China。Journal of Democracy,6(4),65-79。  new window
59.Previts, G. J.、Bricker, R. J.、Robinson, T. R.、Young, S. J.(1994)。A Content Analysis of Sell-Side Financial Analyst Company Reports。Accounting Horizons,8(2),55-70。  new window
60.Price, R.、Wallace, W. A.(1996)。Too Many Shades of Materiality Only Serve to Confuse。Accounting Today,61。  new window
61.Read, W. J.、Mitchell, J. E.、Akresh, A. D.(1987)。Planning Materiality and SAS No. 47。Journal of Accountancy,1987,72-79。  new window
62.Read, W. J.、Tomczyk, S.(1992)。An Examination of Changes in Scope of Services Performed by CPA Firms。Accounting Horizons,1992(Sep.),42-51。  new window
63.Renshall, M.(1985)。If We Don’t Adapt to I.T. We Shall Be Extinct。Accountant,30-31。  new window
64.Rose, A. M.(1999)。Audit Pricing and the Role of Multinational Factors: A Study of the Hong Kong and Malaysian Markets。Advances in International Accounting,12,129-155。  new window
65.Roulstone, D. T.(1999)。Effect of SEC Financial Reporting Release No. 48 on Derivative Market Risk Disclosure。Accounting Horizons,13(4),343-363。  new window
66.Scapens, R. W.、Yan, M.(1993)。Management Accounting Research in China。Management Accounting Research,4,321-341。  new window
67.Smith, K. J.、Wallace, W. A.(1995)。Incentive Effects of Service Efforts and Accomplishments Performance Measures: A Need for Experimentation。International Journal of Public Administration,18(2/3),383-407。  new window
68.Shevlin, T.(1999)。Research in Taxation。Accounting Horizons,13(4),427-441。  new window
69.Thompson, J. H.、Hodge, T. G.、Worthington, J. S.(1990)。An Inventory of Materiality Guidelines in Accounting Literature。The CPA Journal,60(7),50+52-54。  new window
70.Taylor, M. H.、Simon, D. T.(1999)。Determinants of Audit Fees: The Importance of Litigation, Disclosure, and Regulatory Burdens in Audit Engagements in 20 Countries。The International Journal of Accounting,34(3),375-388。  new window
71.Tang, Y.(2000)。Bumpy Road Leading to Internationalization: A Review of Accounting Development in China。Accounting Horizons,14(1),93-102。  new window
72.湯雲為(1999)。關於中國註冊會計師職業發展若干問題的探討。中國會計與財務研究,1(1),21-36。new window  延伸查詢new window
73.Turner, J. L.(1997)。The Impact of Materiality Decisions on Financial Ratios: A Computer Simulation。Journal of Accounting, Auditing & Finance,12(2),125-147。  new window
74.Turner, L. E.、Godwin, J. H.(1999)。Auditing, Earnings Management, and International Accounting Issues at the Securities and Exchange Commission。Accounting Horizons,13(3),281-297。  new window
75.Wallace, W. A.(1984)。The Effects of Delays by Accounting Policy-Setters in Reconciling the Accounting Treatment of Stock Options and Stock Appreciation Rights。Accounting Review,1984(Apr.),325-341。  new window
76.Wallace, W. A.(1989)。A Historical View of the SEC’s Reports to Congress on Oversight of the Profession’s Self-Regulatory Processes。Accounting Horizons,3(4),24-39。  new window
77.Wallace, W. A.(1989)。An Early Warning Signal From the Market: Its Potential as an Audit Tool。Advances in Accounting: Supplemental Volume,1989(Suppl.1),205-231。  new window
78.Wallace, W. A.(1989)。Are Audit Fees Sufficiently Risk Adjusted?。Advances in Accounting,1989(Suppl.),3-37。  new window
79.Wallace, W. A.(1986)。The Timing of Initial Audits of Municipalities: An Empirical Test。Research in Governmental and Non-profit Accounting,2,3-51。  new window
80.Wallace, W. A.(1999)。Management Activities in Financial Reports: Debates and Understanding Standard-setters’ International Harmonization Effort。European Management Journal,17(6),609-614。  new window
81.Wallace, W. A.(1991)。Peer Review Filings and Their Implications in Evaluating Self Regulation。Autditing: A Journal of Practice & Theory,10(1),53-68。  new window
82.Wallace, W. A.、Wallace, J. J.(1990)。Learning from Peer Review Comments。The CPA Journal,1990(May),48-53。  new window
83.Winkle, G. M.、Huss, H. F.、Chen, Xi-Zhu(1994)。Accounting Standards in the People’s Republic of China: Responding to Economic Reforms。Accounting Horizons,8(3),48-57。  new window
84.Wootton, C. W.、Tonge, S. D.、Wolk, C. M.(1994)。Pre and Post Big 8 Mergers: Comparison of Auditor Concentration。Accounting Horizons,8(3),58-74。  new window
85.Wyer, J. C.、White, G. T.、Janson, E. C.(1988)。Audits of Public Companies by Smaller CPA Firms: Clients, Reports, and Quality。Auditing: A Journal of Practice & Theory,1988 (Spring),164-173。  new window
86.Xiao, J. Z.、Zhang, Y.、Xie, Z.(2000)。The Making of Independent Auditing Standards in China。Accounting Horizons,14(1),69-89。  new window
87.Yates, J. F.、Lee, J.、Shinotsuka, H.(1996)。Beliefs about Overconfidence, Including Its Cross-National Variation。Organizational Behaviour and Human Decision Processes,65(2),138-147。  new window
88.Zuber, G. R.、Elliott, R. K.、Kinney, W. R., Jr.、Leisenring, J. J.(1983)。Using Materiality in Audit Planning。Journal of Accountancy,1983(Mar.),50。  new window
89.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
90.Collins, Daniel W.、Pincus, Morton、Xie, Hong(1999)。Equity Valuation and Negative Earnings: The Role of Book Value of Equity。The Accounting Review,74(1),29-61。  new window
91.Barth, M. E.、Kallapur, S.(1996)。The effects of cross-sectional scale differences on regression results in empirical accounting research。Contemporary Accounting Research,13(2),527-567。  new window
92.Aharony, Joseph、Lin, Chan Jane、Loeb, Martin P.(1993)。Initial Public Offerings, Accounting Choices, and Earnings Management。Contemporary Accounting Research,10(1),61-81。  new window
93.Brown, Stephen、Lo, Kin、Lys, Thomas(1999)。Use of R2 in Accounting Research: Measuring Changes in Value Relevance over the Last Four Decades。Journal of Accounting & Economics,28(2),83-115。  new window
94.Dye, Ronald A.(1991)。Informationally Motivated Auditor Replacement。Journal of Accounting & Economics,14(4),347-374。  new window
95.Francis, Jere R.、Stokes, Donald J.(1986)。Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market。Journal of Accounting Research,24(2),383-393。  new window
96.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
97.Amir, Eli、Lev, Baruch(1996)。Value-relevance of non-financial information: The wireless communications industry。Journal of Accounting and Economics,22(1-3),3-30。  new window
98.Montinola, Gabriella R.、Qian, Yingyi、Weingast, Barry R.(1995)。Federalism, Chinese style: The political basis for economic success in China。World Politics,48(1),50-81。  new window
99.Ashbaugh, H.、Johnstone, K. M.、Warfield, T. D.(1999)。Corporate Reporting on the Internet。Accounting Horizons,13(3),241-257。  new window
100.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
101.Barth, Mary E.、Beaver, William H.、Landsman, Wayne R.(1998)。Relative Valuation Roles of Equity Book Value and Net Income as a Function of Financial Health。Journal of Accounting and Economics,25(1),1-34。  new window
102.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons,13(4),365-383。  new window
103.DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics,25(1),35-67。  new window
104.Kinney, William R. Jr.、Martin, Roger D.(1994)。Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies。Auditing: A Journal of Practice and Theory,13(1),149-156。  new window
105.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Security Valuation。Contemporary Accounting Research,11(2),661-687。  new window
會議論文
1.American Institute of Certified Public Accountants(1993)。The Expectation Gap Standards: Progress, Implementation Issues, Research Opportunities: Proceedings of the Expectation Gap Roundtable。Expectation Gap Roundtable,(會議日期: 1992/05/11-1992/05/12)。New York。  new window
2.Scott, D. A.、Wallace, W. A.(1993)。Practical Experiences with Regression Analysis。Deloitte & Touche/University of Kansas Symposium on Auditing Problems。Lawrence, Kansas:University of Kansas, School of Business。141-169。  new window
研究報告
1.Beasley, M. S.、Carcello, J. V.、Hermanson, D. R.(1999)。Fraudulent Financial Reporting: 1987-1997 An Analysis of U. S. Public Companies。New York:Committee of Sponsoring Organizations of the Treadway Commission。  new window
2.Chen, G.、Firth, M.、Kim, J.(1999)。The Usefulness of Reported Earnings Adjusted for International Accounting Standards for the Valuation of Dual-Class Shares in China’s Capital Markets。The Hong Kong Polytechnic University。  new window
3.Chen, G.、Firth, M.、Kim, J.(1999)。IPO Underpricing in China’s New Stock Markets。The Hong Kong Polytechnic University。  new window
4.Chen, G.、Firth, M.、Rui, O.(1999)。The Economic Performance of Privatized Firms in the People’s Republic of China。The Hong Kong Polytechnic University。  new window
5.Chen, J.、Su, X.、Zhou, R.(1998)。Market Reaction to Initial Qualified Audit Opinions in an Emerging Market: Evidence from the Shanghai Stock Exchange。City University of Hong Kong。  new window
6.Comprehensive Report of the Special Committee on Financial Reporting of the American Institute of Certified Public Accountants(1994)。Improving Business Reporting: A Customer Focus: Meeting the Information Needs of Investors and Creditors。New York, New York:AICPA。  new window
7.DeFond, M. L.、Wong, T. J.、Li, S.(1999)。The Impact of Improved Auditor Independence on Audit Market Concentration in China。The Hong Kong University of Science and Technology。  new window
8.Eilifsen, A.、Messier, W. F., Jr.、Austen, L. A.(1999)。Characteristics of Auditor Detected Misstatements: Evidence from Norwegian Audits。Georgia State University。  new window
9.Iskandar, T. J.、Iselin, E. R.(1997)。Auditors, Materiality Judgements: A Study of Industry and Personality Effects。  new window
10.Smith, K. J.、Wallace, W. A.、Fridman, K. H.(1998)。Exercising executive stock options: Behavior and determinants。Los Angeles, California:Leventhal School of Accounting, University of Southern California。  new window
11.Wiesen, J.(1978)。The Securities Acts and Independent Auditors: What Did Congress Intend?。New York, New York:AICPA。  new window
圖書
1.Abdel-Khalik, R.、Solomon, I.(1988)。Research Opportunities in Auditing: The Second Decade。Sarasota, Florida:American Accounting Association, Auditing Section。  new window
2.Causey, D. Y., Jr.、Causey, S. A.(1999)。Duties and Liabilities of Public Accountants。Starkville, Mississippi:Accountant's Press。  new window
3.Cushing, B.、Loebbecke, J. K.(1986)。A Comparison of Audit Methodologies of Large Accounting Firms。Sarasota, Florida:American Accounting Association。  new window
4.DePaul University(1988)。A Profession in Transition: The Ethical and Legal Responsibilities of Accountants。Chicago, Illinois:DePaul University Research Symposium。  new window
5.Leslie, D. A.(1985)。Materiality: The Concept and its Application to Auditing。Toronto, Ontario:Canadian Institute of Chartered Accountants。  new window
6.Price Waterhouse(1993)。Research Report: Improving Audit Committee Performance: What Works Best。Altamonte Springs, Florida:The Institute of Internal Auditors Research Foundation。  new window
7.Robinson, C.、Fertuck, L.(1985)。Materiality: An Empirical Study of Actual Auditor Decisions。Vancouver, British Columbia:The Canadian Certified General Accountants' Research Foundation。  new window
8.Securities and Exchange Commission(1989)。Request for Comment on Increasing the Level of Involvement by Independent Accountant with Interim Financial Information。Washington, DC:SEC。  new window
9.Wallace, W. A.(1984)。A Time Series Analysis of the Effect of Internal Audit Activities on External Audit Fees。Altamonte Springs, Florida:Institute of Internal Auditors。  new window
10.Wallace, W. A.(1991)。Accounting Research Methods: Do The Facts Speak For Themselves ?。Homewood, Illinois:Irwin Publishers。  new window
11.Wallace, W. A.、Smith, S. D.(1991)。Accounting for Options: No Longer An Option。The Canadian Certified General Accountants' Research Foundation。  new window
12.Wallace, W. A.(1999)。Performance Measurement and Risk Monitoring。Boston:Warren Gorham & Lamont, RIA Group。  new window
13.Wallace, W. A.(1995)。Auditing。Cincinnati, Ohio:South-Western College Publishing。  new window
14.Wallace, W. A.、White, G. T.(1994)。The Internal Auditor’s Role in Management Reporting on Internal Control。Altamonte Springs, Florida:The Institute of Internal Auditors Research Foundation。  new window
15.Watts, R.、Zimmerman, J.(1986)。Positive Accounting。Englewood Cliffs, New Jersey:Prentice-Hall。  new window
16.Krippendorff, Klaus H.(1980)。Content Analysis: An Introduction to its Methodology。Sage。  new window
其他
1.Deogun, N.,MacDonald, E.(20000210)。Bean Counters Figure Out a Way to Get on Top of the Merger-Advisory Game。  new window
2.(19980718)。Financial Markets/Credit Derivatives。  new window
3.Kedrosky, P.(20000210)。Hackers Prey on Our Insecurities。  new window
4.Kahn, J.(19990320)。Presto Chango! Sales are Huge!。  new window
5.Wallace, W. A.(1980)。Instructor's manual to accompany The economic role of the audit in free and regulated markets: suggested responses to questions for discussion,Touche Ross & Co.。,http://raw.rutgers.edu/raw/wallace/homepage.htm.。  new window
圖書論文
1.Bailey, A. D., Jr.、Graham, L. E.、Hansen, J. V.(1988)。Technological Development & EDP。Research Opportunities in Auditing: The Second Decade。Sarasota, Florida:American Accounting Association, Auditing Section。  new window
2.Cheng, Hsing K.(1994)。Hacking, Computer Viruses, and Software Piracy: the Implications of Modern Computer Fraud for Corporations。Corporate Fraud: Some Theoretical and Practical Examples and Responses。Greenwood Publishing Group, Inc.。  new window
3.Chow, C. W.、Kramer, L.、Wallace, W. A.(1988)。The Environment of Auditing。Research Opportunities in Auditing: The Second Decade。Sarasota, Florida:American Accounting Association: Auditing Section。  new window
4.Leslie, D. A.(1977)。Materiality in Auditing (Some of the Issues)。Symposium on Auditing Research。Champaign-Urbana:University of Illinois。  new window
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