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C.、Xie, H.(2013)。The effects of auditors' pre-client and client-specific experience on earnings quality and perceptions of earnings quality: Evidence from private and public companies in Taiwan。National Chengchi University。 | 2. | Gold, A.、Lindscheid, F.、Pott, C.、Watrin, C.(2012)。The effect of engagement and review partner tenure and rotation on audit quality: Evidence from Germany。Amsterdam, Netherland:Vrije University Amsterdam。 | 3. | Koch, C.(2011)。The pricing of engagement partner reputation。Mannheim, Germany:University of Mannheim。 | 4. | Martinez, A. L.、Reis, G. M. R.(2010)。Audit firm rotation and earnings management in Brazil。Vitória, Brazil:FUCAPE Business School。 | 圖書1. | Securities and Exchange Commission(1994)。Staff Report on Auditor Independence。Washington, DC:SEC:Government Printing Office。 | 2. | American Institute of Certified Public Accountants(1978)。The Commission on Auditors Responsibilities: Report, Conclusions and Recommendations。New York:AICPA (American Institute of Certified Public Accountants)。 | 3. | Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。 | 其他1. | Cohn, M.(2011)。PCAOB proposes mandatory auditor rotation,http://www.accountingtoday.com/news/PCAOB-Proposes-Mandatory-Auditor-Rotation-59571-1.html., 2012/01/12。 | 2. | Cohn, M.(2011)。PCAOB to deliberate on requiring auditor rotations,http://www.accountingtoday.com/news/PCAOB-Deliberate-Requiring-Auditor-Rotations-59547-1.html., 2012/01/12。 | |