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題名:Can Auditors Restrain Firms from Earnings Management?
書刊名:International Journal of Business and Information
作者:Huang, ChunghueyLiang, Hung-kang
出版日期:2014
卷期:9:3
頁次:頁361-387
主題關鍵詞:Listing-transferEarnings managementIndustry specialistBig5
原始連結:連回原系統網址new window
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  • 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:0
  • 點閱點閱:21
期刊論文
1.Johnson, P. E.、Jamal, K.、Berryman, R. G.(1991)。Effects of framing on auditor decisions。Organizational Behavior and Human Decision Processes,50(1),75-105。  new window
2.Dharan, B. G.、Ikenberry, D. L.(1995)。The Long-Run Negative Drift of Post-Listing Stock Return。Journal of Finance,50(5),1547-1574。  new window
3.Chung, H.、Kallapur, S.(2003)。Client Importance, Non-audit Services, and Abnormal Accruals。The Accounting Review,78(4),931-955。  new window
4.Spiess, D. K.、Affleck-Graves, J.(1995)。Under-performance in long-run stock return following seasoned equity offerings。Journal of Finance Economics,38(3),243-267。  new window
5.Jelic, R.、Saadouni, B.、Briston, R.(1998)。The accuracy of earnings forecast in IPO prospectuses on Kuala Lumpar Stock Exchange。Accounting and Business Research,29,57-72。  new window
6.Maletta, M.、Wright, A.(1996)。Audit evidence planning: An examination of industry error characteristics。Auditing: A Journal of Practice and Theory,15(1),71-86。  new window
7.Ashbaugh, H.、LaFond, R.、Mayhew, B. W.(2003)。Do non-audit services compromise auditor independence? Further evidence。The Accounting Review,78(3),611-639。  new window
8.Brush, T. H.、Bromiley, P.、Hendrickx, M.(2000)。The Free Cash Flow Hypothesis for Sales Growth and Firm Performance。Strategic Management Journal,21(4),455-472。  new window
9.DeAngelo, H.、DeAngelo, L.、Skinner, D.(1994)。Accounting Choices of Troubled Companies。Journal of Accounting and Economics,17(1/2),113-143。  new window
10.Hirst, D. Eric(1994)。Auditors' sensitivity to earnings management。Contemporary Accounting Research,11(1),405-422。  new window
11.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Causes and Consequences of Earnings Management: An Analysis of Firms Subject to Enforcement Actions by the SEC。Contemporary Accounting Research,13(2),1-36。  new window
12.Huang, H. W.、Liu, L. L.、Raghunandan, K.、Rama, D. V.(2007)。Auditor industry specialization, client bargaining power, and audit fees: Further evidence。Auditing: A Journal of Practice and Theory,26(1),147-158。  new window
13.Solomon, Ira、Shields, Michael D.、Whittington, O. Ray(1999)。What do industry-specialist auditors know?。Journal of Accounting Research,37(1),191-208。  new window
14.Frankel, R. M.、Johnson, M. F.、Nelson, K. K.(2002)。The Relation between Auditors' Fees for Non-audit Services and Earnings Quality。The Accounting Review,77(1),71-105。  new window
15.Park, M. S.、Park, T.(2004)。Insider sales and earnings management。Journal of Accounting and Public Policy,23(5),381-411。  new window
16.Bedard, J. C.、Biggs, S. F.、Frederick, D. M.(1991)。The effect of domain-specific experience on evaluation of management representation in analytical procedures。Auditing: A Journal of Practice & Theory,10,77-95。  new window
17.Balsam, S.、Krishnan, J.、Yang, J. S.(2003)。Auditor industry specialization and earnings quality。Auditing: A Journal of Practice & Theory,22(2),71-97。  new window
18.Bonner, S. E.、Lewis, B. L.(1990)。Determinants of auditor expertise。Journal of Accounting Research,28(3),1-28。  new window
19.Reynolds, J. Kenneth、Francis, Jere R.(2000)。Does size matter? The influence of large clients on office-level auditor reporting decisions。Journal of Accounting and Economics,30(3),375-400。  new window
20.Bonner, S. E.、Young, S. M.、Palmrose, Z. V.(1998)。Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases。The Accounting Review,73(4),503-532。  new window
21.Loughran, Tim、Ritter, Jay R.(1995)。The New Issues Puzzle。The Journal of Finance,50(1),23-51。  new window
22.Lehn, Kenneth、Poulsen, Annette(1989)。Free Cash Flow and Stockholder Gains in Going Private Transactions。The Journal of Finance,44(3),771-787。  new window
23.Gaver, Jennifer J.、Gaver, Kenneth M.(1993)。Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies。Journal of Accounting and Economics,16(1-3),125-160。  new window
24.Ritter, Jay R.(1991)。The Long-run Performance of Initial Public Offerings。Journal of Finance,46(1),3-27。  new window
25.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
26.Francis, Jere R.、Maydew, Edward L.、Sparks, H. Charles(1999)。The role of big 6 auditors in the credible reporting of accruals。Auditing: A Journal of Practice and Theory,18(2),17-34。  new window
27.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
28.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。  new window
29.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research,13(1),1-36。  new window
30.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
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。  new window
32.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。  new window
33.Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons,17(S1),1-16。  new window
會議論文
1.Dopuch, N.、Simunic, D.(1982)。The competition in auditing: An assessment。Fourth Symposium on Auditing Research。Urbana, IL:University of Illinois at Urbana-Champaign。  new window
研究報告
1.Brav, A.、Gompers, P. A.(2001)。The Role of Lock-Ups in Initial Public Offerings。Duke University。  new window
 
 
 
 
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