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C.、Schipper, K.(1981)。Voluntary corporate disclosure: The case of interim reporting/discussion。Journal of Accounting Research,19(3),50-89。 | 53. | 陳錦村、葉雅薰(20020100)。公司改組、監督機制與盈餘管理之研究。會計評論,34,1-29。 延伸查詢 | 54. | Fama, Eugene F.(1980)。Agency Problems and the Theory of the Firm。Journal of Political Economy,88(2),288-307。 | 55. | Gadhoum, Yoser、Ayadi, Mohamed A.(2003)。Ownership Structure and Risk: A Canadian Empirical Analysis。Quarterly Journal of Business and Economics,42(1/2),19-39。 | 56. | Cremers, M.、Nair, V.(2005)。Governance mechanisms and equity prices。The Journal of Finance,60(6),2859-2894。 | 57. | 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。 | 58. | Francis, J. R.、Wilson, E. R.(1988)。Auditor Changes: A Joint Test of Theory Relating to Agency Costs and Auditor Differentiation。The Accounting Review,63(4),663-682。 | 會議論文1. | 林宛瑩、許崇源、戚務君、陳昭蓉(2008)。董事會特性與異常董監酬勞行為。會計理論與實務研討會。中興大學:中華會計教育協會。 延伸查詢 | 2. | Lin, Wan-Ying、Hsu, Chung-Yuan、Chi, Wuchun、Chen, Chao-Jung(2008)。Board Characteristic and Atypical Board Compensation Behavior。Taiwan Accounting Association 2008 Annual Meeting Conference held at National Chung Hsing University Taichung。 | 研究報告1. | Prawitt, D. F.、Smith, J. L.、Wood, D. A.、Sharp, N. Y.(2008)。Dose internal audit quality affect the external audit fee?。Brigham Young University。 | 2. | Sarens, G. B.(2007)。The agency model as a predictor of the size of internal audit function in Belgian companies。Gent University。 | 圖書1. | Institute of Internal Auditors(1999)。Definition of internal auditing。Altamonte Spring, FL:IIA。 | 2. | Institute of Internal Auditors(2004)。International standards for the professional practice of internal auditing。Altamonte Spring, FL:IIA。 | 3. | Institute of Internal Auditors(2010)。Definition of internal auditing。Altamonte Spring, FL:IIA。 | 4. | Institute of Internal Auditors, ROC(1995)。Standards for the Professional Practice of Internal Auditing。 | 5. | International Federation of Accountants Institution、Anderson, Arthur(1995)。Internal audit around the world: realities and perspective。 | 6. | Treadway Commission(1987)。Report of the national commission on fraudulent financial reporting。Washington, DC:National Commission on fraudulent Financial Reporting。 | 7. | Hair, Joseph F.、Black, William C.、Babin, Barry J.、Anderson, Rolph E.、Tatham, R. L.(2005)。Multivariate data analysis。Prentice Hall。 | 8. | 中華民國內部稽核協會(1995)。內部稽核執業準則:內部稽核執業準則公報。台北:中華民國內部稽核協會。 延伸查詢 | 其他1. | Accounting Research and Development Foundation, ROC(1993)。Statements on Auditing Standards No. 25. The use of work of internal auditors。 | 圖書論文1. | Hermanson, S. R.、Rittenberg, L. E.(2003)。Internal audit and organizational governance。Research Opportunities in Internal Auditing。Florida:The Institute of Internal Auditors。 | |
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