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題名:權益價值高估對具品牌聲譽會計師事務所之選擇與審計公費之影響
書刊名:當代會計
作者:鄭桂蕙 引用關係蕭莉芃薛敏正 引用關係
作者(外文):Cheng, Juei-huiHsiao, Li-pengShiue, Min-jeng
出版日期:2015
卷期:16:1
頁次:頁33-63
主題關鍵詞:權益價值高估審計公費Equity overvaluationAudit fees
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:54
  • 點閱點閱:29
期刊論文
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2.張瑞當、沈文華、張菁萍、魏若婷(20090600)。臺灣會計學術研究回顧與展望。中山管理評論,17(2),453-481。new window  延伸查詢new window
3.Wallace, Wanda A.(1987)。The Economic Role of the Audit in Free and Regulated Markets: A Review。Research in Accounting Regulation,1,7-34。  new window
4.Casterella, Jeffrey R.、Francis, Jere R.、Lewis, Barry L.、Walker, Paul L.(2004)。Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing。Auditing: A Journal of Practice and Theory,23(1),123-140。  new window
5.Chi, J.、Gupta, M.(2009)。Overvaluation and earnings management。Journal of Banking and Finance,33(9),1652-1663。  new window
6.張仲岳、曹美娟(20051100)。臺灣上市公司審計公費之決定因素。當代會計,6(2),125-152。new window  延伸查詢new window
7.Bandyopadhyay, S. R.、Kao, J. L.(2001)。Competition and Big 6 Brand Name Reputation: Evidence from the Ontario Municipal Audit Market。Contemporary Accounting Research,18(1),27-64。  new window
8.Lee, P.、Stokes, D.、Taylor, S.、Walter, T.(2003)。The Association Between Audit Quality, Accounting Disclosures and Firm-Specific Risk: Evidence from Initial Public Offerings。Journal of Accounting and Public Policy,22(5),377-400。  new window
9.Marciukaityte, D.、Varma, R.(2008)。Consequences of overvalued equity: Evidence from earnings manipulation。Journal of Corporate Finance,14(4),418-430。  new window
10.Jensen, M. C.(2005)。Agency Costs of Overvalued Equity。Financial Management,34(1),5-19。  new window
11.Mansi, S. A.、Maxwell, W. F.、Miller, D. P.(2004)。Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market。Journal of Accounting Research,42(4),755-793。  new window
12.Gul, Ferdinand A.、Tsui, Judy S. L.(1998)。A Test of The Free Cash Flow and Debt Monitoring Hypotheses: Evidence from Audit Pricing。Journal of Accounting and Economics,24(2),219-237。  new window
13.Shiue, M. J.、Lin, C. J.、Liu, Y. P.(2009)。Board characteristics and overvalued equity: Evidence from Taiwan。International Research Journal of Finance and Economics,32,104-113。  new window
14.廖秀梅、許雅雯(20101200)。非審計服務、事務所規模與盈餘價值攸關性。會計與公司治理,7(2),47-74。new window  延伸查詢new window
15.Ashbaugh-Skaife, H.、Warfield, T. D.(2003)。Audits as a corporate governance mechanism: Evidence from the German market。Journal of International Accounting Research,2,1-21。  new window
16.Cahan, S. F.、Godfrey, J. M.、Hamilton, J.、Jeter, D. C.(2008)。Auditor specialization, auditor dominance, and audit fees: The role of investment opportunities。The Accounting Review,83(6),1393-1423。  new window
17.Firth, M.、Smith, A.(1992)。Selection of auditor firms by companies in the new issue market。Applied Economics,24(2),247-255。  new window
18.Giroud, X.、Mueller, H. M.、Stomper, A.、Westerkamp, A.(2012)。Snow and leverage。Review of Financial Studies,25(3),680-709。  new window
19.Habib, A.、Gong, R.、Hossain, M.(2013)。Overvalued equities and audit fees: A research note。Managerial Auditing Journal,28(8),755-776。  new window
20.Houmes, R.、Foley, M.、Cebula, R. J.(2013)。Audit quality and overvalued equity。Accounting Research Journal,26(1),56-74。  new window
21.Lennox, C.(2005)。Audit quality and executive officers' affiliation with CPA firms。Journal of Accounting and Economics,39(2),201-231。  new window
22.Lin, Z. J.、Liu, M.(2009)。The impact of corporate governance on auditor choice: Evidence from China。Journal of International Accounting, Auditing and Taxation,18(1),44-59。  new window
23.Renas, S. M.、Cebula, R. J.(2005)。Enron, herding, and the deterrent effect of disclosure of improprieties。American Journal of Economics and Sociology,64(3),743-756。  new window
24.Sainty, B. J.、Taylor, G. K.、Williams, D. D.(2002)。Investor dissatisfaction toward auditors。Journal of Accounting, Auditing and Finance,17(2),111-136。  new window
25.Slovin, M. B.、Sushka, M. E.、Hudson, C. D.(1990)。External monitoring and its effect on seasoned common stock issues。Journal of Accounting and Economics,12(4),397-417。  new window
26.姜家訓(20090900)。權益誘因、盈餘管理與經理人持股變動之關係:權益市值高估代理成本之實證分析。臺大管理論叢,19(S2),1-33。new window  延伸查詢new window
27.Copley, P. A.、Gaver, J. J.、Gaver, K. M.(1995)。Simultaneous estimation of the supply and demand of differentiated audits: Evidence from the municipal audit market。Journal of Accounting Research,33(1),137-155。  new window
28.Houmes, R. E.、Skantz, T. R.(2010)。Highly valued equity and discretionary accruals。Journal of Business Finance and Accounting,37(1/2),60-92。  new window
29.Ireland, J. C.、Lennox, C. S.(2002)。The large audit firm fee premium: A case of selectivity bias?。Journal of Accounting, Auditing and Finance,17(1),73-91。  new window
30.Jensen, Michael C.(2004)。The agency costs of overvalued equity and the current state of corporate finance。European Financial Management,10(4),549-565。  new window
31.Watkins, A. L.、Hillison, W.、Morecroft, S. E.(2004)。Audit quality: A synthesis of theory and empirical evidence。Journal of Accounting Literature,23,153-193。  new window
32.Reed, B. J.、Trombley, M. A.、Dhaliwal, D. S.(2000)。Demand for audit quality: The case of Laventhol and Horwath's auditees。Journal of Accounting, Auditing and Finance,15(2),183-198。  new window
33.薛敏正、張瑀珊、高君慈(20081100)。公司自我選擇聘任會計師與審計公費。當代會計,9(2),167-200。new window  延伸查詢new window
34.Ettredge, M.、Greenberg, R.(1990)。Determinants of Fee Cutting on Initial Audit Engagements。Journal of Accounting Research,28(1),198-210。  new window
35.Heninger, William G.(2001)。The Association between Auditor Litigation and Abnormal Accruals。The Accounting Review,76(1),111-126。  new window
36.Titman, Sheridan、Trueman, Brett(1986)。Information quality and the valuation of new issues。Journal of Accounting and Economics,8(2),159-172。  new window
37.陳耀宗、劉若蘭、林坤霖(20030700)。產業專家、客戶滿意度與審計公費關連性之研究。會計評論,37,31-52。new window  延伸查詢new window
38.Craswell, Allen T.、Francis, Jere R.(1999)。Pricing Initial Audit Engagements: A Test of Competing Theories。The Accounting Reviews,74(2),201-216。  new window
39.Fan, Joseph P. H.、Wong, Tak-Jun(2005)。Do External Auditors Perform A Corporate Governance Role in Emerging Markets? Evidence from East Asia。Journal of Accounting Research,43(1),35-72。  new window
40.Lennox, C. S.(1999)。Audit quality and auditor size: An evaluation of reputation and deep pockets hypotheses。Journal of Business Finance & Accounting,26(7/8),779-805。  new window
41.Beatty, Randolph P.(1989)。Auditor reputation and the pricing of initial public offerings。The Accounting Review,64(4),693-709。  new window
42.Skinner, Douglas J.、Sloan, Richard G.(2002)。Earnings surprises, growth expectations, and stock returns or don't let an earnings torpedo sink your portfolio。Review of Accounting Studies,7(2/3),289-312。  new window
43.Gow, I. D.、Ormazabal, G.、Taylor, D. J.(2010)。Correcting for cross-sectional and time-series dependence in accounting research。The Accounting Review,85(2),483-512。  new window
44.Francis, Jere R.(1984)。The effect of audit firm size on audit prices: A study of the Australian market。Journal of Accounting and Economics,6(2),133-151。  new window
45.Johnstone, K. M.、Bedard, J. C.(2004)。Audit firm portfolio management decisions。Journal of Accounting Research,42(4),659-690。  new window
46.Willenborg, Michael(1999)。Empirical analysis of the economic demand for auditing in the initial public offerings market。Journal of Accounting Research,37(1),225-238。  new window
47.Abbott, L. J.、Parker, S.(2000)。Auditor selection and audit committee characteristics。Auditing: A Journal of Practice and Theory,19(2),47-66。  new window
48.Rhodes-Kropf, Matthew、Robinson, David T.、Viswanathan, S.(2005)。Valuation waves and merger activity: The empirical evidence。Journal of Financial Economics,77(3),561-603。  new window
49.Chaney, Paul K.、Jeter, Debra C.、Shivakumar, Lakshmanan(2004)。Self-selection of auditors and audit pricing in private firms。The Accounting Review,79(1),51-72。  new window
50.Chow, Chee W.(1982)。The Demand for External Auditing: Size, Debt and Ownership Influences。The Accounting Review,57(2),272-291。  new window
51.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics,3(2),113-127。  new window
52.DeFond, M. L.(1992)。The association between changes in client firm agency costs and auditor switching。Auditing: A Journal of Practice & Theory,11(1),16-31。  new window
53.Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research,16(1),135-165。  new window
54.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
55.Francis, J. R.、Wilson, E. R.(1988)。Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation。The Accounting Review,63(4),663-682。  new window
56.Abbott, L. J.、Parker, S.、Perters, G. F.(2006)。Earnings management, litigation risk, and asymmetric audit fee responses。Auditing: A Journal of Practice & Theory,25(1),85-98。  new window
57.Gul, Ferdinand A.、Chen, Charles J. P.、Tsui, Judy S. L.(2003)。Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees。Contemporary Accounting Research,20(3),441-464。  new window
58.Simunic, Dan A.(1980)。The Pricing of Audit Services: Theory and Evidence。Journal of Accounting Research,18(1),161-190。  new window
59.Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies,22(1),435-480。  new window
60.Francis, J. R.(2004)。What do we know about audit quality?。The British Accounting Review,36(4),345-368。  new window
61.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society,47(1),153-162。  new window
62.Farber, David B.(2005)。Restoring Trust after Fraud: Does Corporate Governance Matter?。The Accounting Review,80(2),539-561。  new window
63.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
64.Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research,24(1),97-110。  new window
65.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。  new window
66.Sloan, Richard Geoffrey(1996)。Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?。The Accounting Review,71(3),289-315。  new window
67.Minutti-Meza, Miguel(2013)。Does Auditor Industry Specialization Improve Audit Quality?。Journal of Accounting Research,51(4),779-817。  new window
68.Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons,17(S1),1-16。  new window
69.Moizer, P.(1997)。Auditor reputation: The international empirical evidence。International Journal of Auditing,1(1),61-74.。  new window
會議論文
1.李建然、林秀鳳(2007)。大型會計師事務所之審計品質真的比非大型會計師事務所好嗎?從盈餘管理的角度探討--內生性二元處理模型之應用。2007會計理論與實務硏討會,國立台北大學, 中華會計教育學會 (主辦) 。  延伸查詢new window
研究報告
1.Kothari, S. P.、Loutskina, E.(2009)。Agency theory of overvalued equity as an explanation for the accrual anomaly。Massachusetts Institute of Technology, University of Virginia, and University of Chicago。  new window
圖書
1.Ross, S.、Westerfield, R.、Jordan, B.(2012)。Fundamentals of Corporate Finance。New York:Mcgraw-Hill。  new window
 
 
 
 
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