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題名：產業環境競爭程度對會計師事務所選擇之影響
書刊名：臺灣管理學刊
作者：劉政淮 引用關係／翁慈青 引用關係／賴玉鳳
作者(外文)：Liou, Cheng-haiw／Weng, Tzu-ching／Lai, Yu-fong
出版日期：2013
卷期：13:1
頁次：頁1-26
主題關鍵詞：會計師產業專精度；產業環境競爭程度；審計品質；Industry specialization；Industry competition；Audit quality
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:77
  • 點閱點閱:109
期刊論文
1.Shockley, Randolph A.、Holt, Robert N.(1983)。A Behavioral Investigation of Supplier Differentiation in the Market for Audit Services。Journal of Accounting Research，21，545-564。  new window
2.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
3.Salop, Steven C.(1979)。Monopolistic competition with outside goods。The Bell Journal of Economics，10(1)，141-156。  new window
4.Bell, Timothy B.、Landsman, Wayne R.、Shackelford, Douglas A.(2001)。Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence。Journal of Accounting Research，39(1)，35-43。  new window
5.Kwon, Soo Young(1996)。The Impact of Competition within the Client's Industry on the Auditor Selection Decision。Auditing: A Journal of Practice and Theory，15(1)，53-69。  new window
6.Carcello, J.、Hermanson, R.、McGrath, N.(1992)。Audit quality attributes: The perceptions of audit partners, preparers, and financial statement users。Auditing: A Journal of Practice and Theory，23，123-140。  new window
7.Ettredge, M.、Kwon, S. Y.、Lim, C. Y.(2009)。Client, Industry and country factors affecting choice of big N industry expert auditors。Journal of Accounting, Auditing and Finance，24(3)，433-467。  new window
8.Eichenseher, John W.、Danos, Paul(1981)。The Analysis of Industry-specific Auditor Concentration: Towards an Explanatory Model。The Accounting Review，56(3)，479-492。  new window
9.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
10.Tech, S. H.、Wong, T. J.(1993)。Perceived auditor quality and the earning response coefficient。The Accounting Review，68，346-366。  new window
11.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
12.李建然、陳政芳(20040100)。審計客戶重要性與盈餘管理：以五大事務所組別為觀察標的。會計評論，38，59-80。new window  延伸查詢new window
13.Ferguson, Andrew、Stokes, Donald(2002)。Brand name audit pricing, industry specialization, and leadership premiums post-Big 8 and Big 6 mergers。Contemporary Accounting Research，19(1)，77-110。  new window
14.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
15.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
16.Bonner, S. E.、Lewis, B. L.(1990)。Determinants of auditor expertise。Journal of Accounting Research，28(3)，1-28。  new window
17.Hogan, Chris E.、Jeter, Debra C.(1999)。Industry specialization by auditors。Auditing: A Journal of Practice & Theory，18(1)，1-17。  new window
18.Karuna, Christo(2007)。Industry Product Market Competition and Managerial Incentives。Journal of Accounting and Economics，43(2/3)，275-297。  new window
19.Nevo, Aviv(2001)。Measuring market power in the ready-to-eat cereal industry。Econometrica，69(2)，307-342。  new window
20.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
21.林蓬榮(20000800)。產業對會計師事務所滿意度調查。實用稅務，308，29-37。  延伸查詢new window
22.劉嘉雯、王泰昌(20081000)。會計師任期與審計品質之關連性研究。管理評論，27(4)，1-28。new window  延伸查詢new window
23.Chin, Chen-Lung、Chi, Hsin-Yi(2009)。Reducing restatements with increased industry expertise。Contemporary Accounting Research，26(3)，729-765。  new window
24.姜家訓、楊雅雯(20050500)。會計師事務所之產業專精及查核年資與盈餘品質之關係。當代會計，6(1)，23-60。new window  延伸查詢new window
25.黃德芬、陳秀婷(20110600)。雙簽制度下會計師產業專精及查核任期對商業銀行盈餘管理之影響。會計審計論叢，1(1)，25-60。new window  延伸查詢new window
26.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
27.Ferguson, Andrew、Francis, Jere R.、Stokes, Donald J.(2003)。The Effects of Firm-wide and Office-level Industry Expertise on Audit Pricing。The Accounting Review，78(2)，429-448。  new window
28.Francis, Jere R.、Reichelt, Kenneth、Wang, Dechun(2005)。The pricing of national and city-specific reputations for industry expertise in the U.S. audit market。The Accounting Review，80(1)，113-136。  new window
29.Craswell, Allen T.、Francis, Jere R.、Taylor, Stephen L.(1995)。Auditor brand name reputations and industry specializations。Journal of Accounting and Economics，20(3)，297-322。  new window
30.Simunic, Dan A.(1984)。Auditing, Consulting, and Auditor Independence。Journal of Accounting Research，22(2)，679-702。  new window
31.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
32.Chi, Hsin-Yi、Chin, Chen-Lung(2011)。Firm versus partner measures of auditor industry expertise and effects on auditor quality。Auditing: A Journal of Practice & Theory，30(2)，201-229。  new window
33.Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics，20(1)，61-91。  new window
34.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics，3(2)，113-127。  new window
35.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
36.Khurana, I. K.、Raman, K. K.(2004)。Litigation risk and the financial reporting credibility of big 4 versus non-big 4 audits: evidence from Anglo-American countries。The Accounting Review，79(2)，473-495。  new window
37.Healy, P.、Lys, T.(1986)。Auditor Changes Following Big Eight Mergers with Non-Big Eight Audit Firms。Journal of Accounting and Public Policy，5(4)，251-265。  new window
38.Hotelling, Harold(1929)。Stability in Competition。The Economic Journal，39(153)，41-57。  new window
39.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
40.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
41.Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research，24(1)，97-110。  new window
42.Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons，17(S1)，1-16。  new window
43.Lynn, S. A.(1986)。Segmenting A Business Market for A Professional Service。Industrial Marketing Management，15，13-21。  new window
44.Chen, C. J. P.、Su, X.、Wu, X.。Market Competitiveness and Big 5 Pricing: Evidence from China's Binary Market。The International Journal of Accounting，42，1-24。  new window
研究報告
1.Carcello, J. V.、Nagy, A. L.(2002)。Auditor industry specialization and fraudulent financial reporting。Cleveland, OH：University of Tennessee。  new window
2.Chan, D. K.、Ferguson, A.、Simunic, D. A.、Stokes, D.(2001)。A spatial analysis and test of oligopolistic competition in the market for assurance services。University of British Columbia。  new window
3.吳姍穎、陳耀宗(2002)。The Effect of Industry Specialization on Audit Fees in Taiwan: The Role of Industry Type。Tainan：National Cheng Kung University。  new window
學位論文
1.陳素春(2004)。會計師選擇、裁量性應計與公司特性關聯之研究(碩士論文)。中原大學。  延伸查詢new window
圖書
1.Besanko, D.、Dranove, D.、Shanley, M.(2000)。Economics of Strategy。New York：John Wiley & Sons, Inc。  new window
2.Mas-Colell, A.、Whinston, M. D.、Green, J. R.(1995)。Microeconomic Theory。Oxford。  new window
3.Sutton, J.(1991)。Sunk Costs and Market Structure。Cambridge, Massachusetts：The MIT Press。  new window
 
 
 
 
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