期刊論文1. | 傅鍾仁、張福星、陳慶隆(20050100)。The Impact of Audit Failure on Auditor Conservatism: Is There a Contagious Effect of the Enron Case?。會計評論,40,31-67。 |
2. | Manry, D. L.、Mock, T. J.、Turner, J. L.(2007)。The association of pre-audit engagement risk with discretionary accruals。Journal of Accounting, Auditing and Finance,22,623-644。 |
3. | 馬秀如(20040900)。物不知其數:博達與會計師。會計研究月刊,226,58-84。 延伸查詢 |
4. | 鄭惠之(2004)。博達案後省思。會計研究月刊,225,28-37。 延伸查詢 |
5. | Ashbaugh, H.、LaFond, R.、Mayhew, B. W.(2003)。Do nonaudit service compromise auditor independence? Further evidence。The Accounting Review,78(3),611-639。 |
6. | Elder, R. J.、Zhang, Y.、Zhou, J.、Zhou, N.(2009)。Internal control weaknesses and client risk management。Journal of Accounting, Auditing and Finance,24(4),543-579。 |
7. | Ettredge, M.、Scholz, S.、Smith, K. R.、Sun, L.(2010)。How do restatements begin? Evidence of earnings management preceding restated financial reports。Journal of Business Finance and Accounting,37(3/4),332-355。 |
8. | Hogan, C. E.、Martin, R. D.(2009)。Risk shifts in the market for audits: An examination of changes in risk for "second tier" audit firms。Auditing: A Journal of Practice and Theory,28(2),93-118。 |
9. | Irving, J. H.、Walker, P. L.(2012)。Auditor resignations and the importance of monitoring client acceptance risk。Current Issues in Auditing,6(1),7-11。 |
10. | Krishnan, G. V.、Sun, L.、Wang, Q.、Yang, R.(2013)。Client risk management: A pecking order analysis of auditor response to upward earnings management risk。Auditing: A Journal of Practice and Theory,32(2),147-169。 |
11. | 俞洪昭、戚務君、李承易(20001100)。我國會計師受懲戒原因與種類之關聯性分析。風險管理學報,2(2),37-56。 延伸查詢 |
12. | 杜榮瑞、李文智、林靖傑、朱中平(20070400)。An Experimental Study on Non-audit Service and Auditor Decisions: Preand Post-Procomp Scandal。中華會計學刊,6(2),125-152。 延伸查詢 |
13. | 劉嘉雯、王泰昌、賴信蒼(20091200)。訴訟風險與大型會計師事務所之客戶財務風險可接受水準。臺大管理論叢,20(1),1-40。 延伸查詢 |
14. | Rama, D. V.、Read, W. J.(2006)。Resignations by the Big 4 and the market for audit services。Accounting Horizons,20(2),97-109。 |
15. | Simunic, D.、Stein, M.(1996)。The impact of litigation risk on audit pricing: A review of the economics and evidence。Auditing: A Journal of Practice and Theory,15(2),119-135。 |
16. | Jones, Keith L.、Krishnan, Gopal V.、Melendrez, Kevin D.(2008)。Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis。Contemporary Accounting Research,25(2),499-531。 |
17. | Dechow, Patricia M.(1994)。Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals。Journal of Accounting and Economics,18(1),3-42。 |
18. | Heninger, William G.(2001)。The Association between Auditor Litigation and Abnormal Accruals。The Accounting Review,76(1),111-126。 |
19. | 張瑞當、沈文華、方俊儒(20090600)。博達案對會計師簽發繼續經營有重大疑慮查核意見之影響:調節效果之探討。臺大管理論叢,19(2),75-108。 延伸查詢 |
20. | Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。 |
21. | Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。 |
22. | Cassell, C. A.、Giroux, G. A.、Myers, L. A.、Omer, T. C.(2012)。The effect of corporate governance on auditor-client realignments。Auditing: A Journal of Practice & Theory,31(2),167-188。 |
23. | Landsman, W. R.、Nelson, K. K.、Rountree, B. R.(2009)。Auditor Switches in the Pre- and Post-Enron Eras: Risk or Realignment?。The Accounting Review,84(2),531-558。 |
24. | 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。 |
25. | 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。 |