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題名:Service Mix and Productivity: Evidence from Accounting Firms
書刊名:臺大管理論叢
作者:張錫惠蔡曉林Cooper, William W.林美花
作者(外文):Chang, Hsi-huiChoy, Hiu-lamLin, Mei-hwa
出版日期:2015
卷期:25:3
頁次:頁197-225
主題關鍵詞:會計師事務所生產力沙賓法案Accounting firmsProductivitySarbanes-Oxley Act
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(2) 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:2
  • 共同引用共同引用:0
  • 點閱點閱:7
期刊論文
1.Chaney, P.、Jeter, D.、Shaw, P.(1997)。Client-auditor realignment and restrictions on auditor solicitation。The Accounting Review,72(3),433-453。  new window
2.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
3.Chen, A.、Hwang, Y. C.、Shao, B.(2005)。Measurement and sources of overall and input inefficiencies: Evidences and implications in hospital services。European Journal of Operational Research,161(2),447-468。  new window
4.Hackenbrack, K.、Knechel, W.(1997)。Resource allocation decisions in audit engagements。Contemporary Accounting Research,14(3),481-499。  new window
5.Jerris, S. I.、Pearson, T. A.(1997)。Benchmarking CPA firms for productivity and efficiency: An update。CPA Journal,67(3),58-62。  new window
6.Thirumalai, S.、Sinha, K. K.(2009)。Customization strategies in electronic retailing: Implications of customer purchase behavior。Decision Science,40(1),5-36。  new window
7.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
8.DeFond, Mark L.、Francis, Jere R.、Wong, T. J.(2000)。Auditor industry specialization and market segmentation: evidence from Hong Kong。Auditing: A Journal of Practice & Theory,19(1),49-66。  new window
9.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
10.Banker, Rajiv D.、Chang, Hsihui、Natarajan, Ram(2005)。Productivity Change, Technical Progress, and Relative Efficiency Change in the Public Accounting Industry。Management Science,51(2),291-304。  new window
11.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
12.Komiak, Sherrie Y. X.、Benbasat, Izak(2006)。The effects of personalization and familiarity on trust and adoption of recommendation agents。MIS Quarterly,30(4),941-960。  new window
13.Srinivasan, Srini S.、Anderson, Rolph、Ponnavolu, Kishore(2002)。Customer loyalty in e-Commerce: An exploration of its antecedents and consequences。Journal of Retailing,78(1),41-50。  new window
14.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society,48(4),817-838。  new window
15.Banker, R. D.、Chang, H.、Cunningham, R.(2003)。The public accounting industry production function。Journal of Accounting and Economics,35(2),255-281。  new window
16.Ferguson, A. C.、Francis, J. R.、Stokes, D. J.(2006)。What Matters in Audit Pricing: Industry Specialization or Overall Market Leadership?。Accounting and Finance,46(1),97-106。  new window
圖書
1.AICPA(20002005)。Annual reports to division of CPA firms。New York, NY:American Institute of Certified Public Accountants。  new window
2.Congress of the United States of America(2002)。Sarbanes-Oxley Act of 2002。Washington, DC:US Congress。  new window
3.F&G(20012006)。Accounting Today : Top 100 tax and accounting firms。New York, NY:Faulkner & Gray。  new window
4.Welsch, Roy E.、Kuh, Edwin、Belsley, David A.(1980)。Regression Diagnostics: Identifying Influential Data and Source of Collinearity。New York, NY:John Wiley and Sons。  new window
其他
1.Charles River Associates(2010)。Sarbanes-Oxley Section 404 costs and remediation of deficiencies,http://www.sec.gov/spotlight/soxcomp/soxcomp-all-attach.pdf。  new window
2.Financial Executive International(2007)。Sarbanes-Oxley compliance costs exceed estimates,http://www.pmewswire.com, 2007/02/07。  new window
3.Labaton, S.(20020119)。Auditing firms exercise power in Washington。  new window
4.Levitt, A.(20020117)。Who audits the auditors。  new window
5.Martinek, P.(20050809)。Disclaimed opinions impact analysts more than SEC。  new window
6.McDonald, E.(1997)。Accounting firms post strong rise in 1996 revenue,http://www.wsj.com/articles/SB854921076480787000, 2007/02/03。  new window
7.Ulich, J.(2002)。WorldCom'€™s financial bomb,http://money.cnn.com/2002/06/25/news/worldcom/, 2002/06/20。  new window
 
 
 
 
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