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Paul、Jenkins, Nicole Thorne(2011)。Informed trading and the market reaction to accounting restatements。The Accounting Review，86(5)，1519-1547。  | | 3. | 薛敏正、林嬋娟、林秀鳳(20081200)。董事會特性與財務報告重編。交大管理學報，28(2)，73-103。 延伸查詢 | | 4. | 陳彩稚、張瑞益(20110700)。Corporate Governance: Directors' Liability and Board Structure。管理評論，30(3)，1-23。 延伸查詢 | | 5. | Bhagat, Sanjai、Brickley, James A.、Coles, Jeffrey L.(1987)。Managerial indemnification and liability insurance: The effect on shareholder wealth。The Journal of Risk and Insurance，54(4)，721-736。 | | 6. | 湯麗芬、廖秀梅、李建然(20140900)。董監事暨重要職員責任保險對管理階層盈餘管理行為之影響。經濟論文，42(3)，331-368。 延伸查詢 | | 7. | Abdolmohammadi, Mohammad J.、Read, William J.(2006)。Are Audit Opinion Modifications Associated With Future Financial Restatements。Journal of Forensic Accounting，7，39-64。 | | 8. | Bardos, Katsiaryna S.、Golec, Joseph、Harding, John P.(2013)。Litigation Risk and Market Reaction to Restatements。Journal of Financial Research，36(1)，19-42。 | | 9. | Jiang, John、Petroni, Kathy R.、Wang, Isabel Y.(2010)。CFOs and CEOs: Who Have theMost Influence on EarningsManagement。Journal of Financial Economics，93，513-526。 | | 10. | Kim, Jeong-Bon、Simunic, Dan A.、Stein, Michael T.、Yi, Cheong H.(2011)。Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence。Contemporary Accounting Research，28(2)，585-615。 | | 11. | Sharma, Vineeta D.(2004)。Board of Director Characteristics, Institutional Ownership, and Fraud: Evidence From Australia。Journal of Business Finance and Accounting，30，1043-1064。 | | 12. | Young, Chaur-Shiuh、Tsai, Liu-Ching、Hsu, Hui-Wen(2008)。The Effect of Controlling Shareholders' Excess Board Seats Control on Financial Restatements: Evidence From Taiwan。Review of Quantitative Finance and Accounting，30(3)，297-314。 | | 13. | 林宜勉、呂惠民、盧其群(20100600)。會計師審計品質與財物報表重編之關聯性。中山管理評論，18(2)，407-445。 延伸查詢 | | 14. | 邱秀清、李慕萱、劉仲凱(20090600)。董監事專業性與財務報表重編。文大商管學報，14(1)，1-17。 延伸查詢 | | 15. | Arthaud-Day, Marne L.、Certo, S. 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D.、Dalton, Dan R.(2006)。A Changing of the Guard: Executive and Director Turnover Following Corporate Financial Restatements。Academy of Management Journal，49(6)，1119-1136。 | | 16. | Grice, John S.、Ingram, Robert W.(2001)。Tests of the Generalizability of Altman's Bankruptcy Prediction Model。Journal of Business Research，54(1)，53-61。 | | 17. | Carcello, Joseph V.、Neal, Terry L.(2003)。Audit Committee Characteristics and Auditor Dismissals following "New" Going-Concern Reports。The Accounting Review，78(1)，95-117。 | | 18. | Dye, Ronald A.(1993)。Auditing standards, legal liability, and auditor wealth。Journal of political Economy，101(5)，887-914。 | | 19. | Baker, Tom、Griffith, Sean J.(2007)。The Missing Monitor in Corporate Governance: The Directors' & Officers' Liability Insurer。Georgetown Law Journal，95(6)，1795-1842。 | | 20. | Zou, Hong、Wong, Sonia、Shum, Clement、Xiong, Jun、Yan, Jun(2008)。Controlling-Minority Shareholder Incentive Conflicts and Directors' and Officers' Liability Insurance: Evidence from China。Journal of Banking & Finance，32(12)，2636-2645。 | | 21. | Chen, Tsai-Jyh、Li, Shu-Hsing(2010)。Directors' and officers' insurance, corporate governance and firm performance。International Journal of Disclosure and Governance，7(3)，244-261。 | | 22. | O'Sullivan, Noel(2002)。The Demand for Directors' and Officers' Insurance by Large UK Companies。European Management Journal，20(5)，574-583。 | | 23. | Chin, Chen-Lung、Chi, Hsin-Yi(2009)。Reducing restatements with increased industry expertise。Contemporary Accounting Research，26(3)，729-765。 | | 24. | Daniels, Ronald J.、Hutton, Susan(1993)。The capricious cushion: The implications of the directors and insurance liability crisis on Canadian corporate governance。Canadian Business Law Journal，22(2)，182-230。 | | 25. | Gutiérrez, María(2003)。An Economic Analysis of Corporate Directors' Fiduciary Duties。The RAND Journal of Economics，34(3)，516-535。 | | 26. | Cram, Donald P.、Karan, Vijay、Stuart, Iris(2009)。Three Threats to Validity of Choice-based and Matched-sample Studies in Accounting Research。Contemporary Accounting Research，26(2)，477-516。 | | 27. | Aier, Jagadison K.、Comprix, Joseph、Gunlock, Matthew T.、Lee, Deanna(2005)。The Financial Expertise of CFOs and Accounting Restatements。Accounting Horizons，19(3)，123-135。 | | 28. | Mayers, David、Smith, Clifford W. Jr.(1990)。On the corporate demand for insurance: Evidence from the reinsurance market。The Journal of Business，63(1)，19-40。 | | 29. | 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。 | | 30. | Kinney, William R. Jr.、Palmrose, Zoe-Vonna、Scholz, Susan(2004)。Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?。Journal of Accounting Research，42(3)，561-588。 | | 31. | Kinney, William R. Jr.、McDaniel, Linda S.(1989)。Characteristics of Firms Correcting Previously Reported Quarterly Earnings。Journal of Accounting and Economics，11(1)，71-93。 | | 32. | Chalmers, John M. R.、Dann, Larry Y.、Harford, Jarrad(2002)。Managerial Opportunism? Evidence from Directors' and Officers' Insurance Purchases。The Journal of Finance，57(2)，609-636。 | | 33. | Chung, Hyeesoo H.、Wynn, Jinyoung P.(2008)。Managerial legal liability coverage and earnings conservatism。Journal of Accounting and Economics，46(1)，135-153。 | | 34. | Core, John E.(1997)。On the corporate demand for directors' and officers' insurance。Journal of Risk and Insurance，64(1)，63-87。 | | 35. | Holderness, Clifford G.(1990)。Liability insurers as corporate monitors。International Review of Law and Economics，10(2)，115-129。 | | 36. | Wynn, Jinyoung Park(2008)。Legal liability coverage and voluntary disclosure。The Accounting Review，83(6)，1639-1669。 | | 37. | Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-162。 | | 38. | Lennox, Clive S.、Francis, Jere R.、Wang, Zitian(2012)。Selection models in accounting research。The Accounting Review，87(2)，589-616。 | | 39. | 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。 | | 40. | Agrawal, Anup、Chadha, Sahiba(2005)。Corporate Governance and Accounting Scandals。The Journal of Law and Economics，48(2)，371-406。 | | 41. | Farber, David B.(2005)。Restoring Trust after Fraud: Does Corporate Governance Matter?。The Accounting Review，80(2)，539-561。 | | 42. | Srinivasan, Suraj(2005)。Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members。Journal of Accounting Research，43(2)，291-334。 | | 43. | 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。 | | 44. | Abbott, Lawrence J.、Parker, Susan、Peters, Gary F.(2004)。Audit Committee Characteristics and Restatements: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations。Auditing: A Journal of Practice & Theory，23(1)，69-87。 | | 45. | Palepu, Krishna G.(1986)。Predicting Takeover Targets: A Methodological and Empirical Analysis。Journal of Accounting & Economics，8(1)，3-35。 | | 46. | Palmrose, Zoe-Vonna、Scholz, Susan(2004)。The Circumstances and Legal Consequences of Non-GAAP Reporting: Evidence from Restatements。Contemporary Accounting Research，21(1)，139-180。 | | 47. | Palmrose, Zoe-Vonna、Richardson, Vernon J.、Scholz, Susan(2004)。Determinants of Market Reactions to Restatement Announcements。Journal of Accounting and Economics，37(1)，59-89。 | | 48. | Zmijewski, Mark E.(1984)。Methodological Issues Related to the Estimation of Financial Distress Prediction Models。Journal of Accounting Research，22(Supplement)，59-82。 | 研究報告| 1. | Baber, William. R.、Kang, Sok-Hyon、Liang, Lihong(2006)。Strong Boards, External Governance, and Accounting Restatements。George Washington University。 | | 2. | Bell, T. B.、Szykowny, S.、Willingham, John J.(1991)。Assessing the Likelihood of Fraudulent Financial Reporting: A Cascaded Logit Approach。KPMG。 | | 3. | Bradley, D.、Cline, Brandon N.、Lian, Qin(2010)。Class Action Lawsuits and Executive Option Exercise。University of South Florida。 | | 4. | Jones, Christopher L.、Weingram, Seth E.(1997)。The Effects of Insider Trading, Seasoned Equity Offerings, Corporate Announcements, Accounting Restatements, and SEC Enforcement Actions on 10b5 Litigation Risk。Stanford University。 | | 5. | Anderson, Kirsten L.、Yohn, Teri L.(2002)。The Effect of 10-K Restatement on Firm Value, Information Asymmetries, and Investors' Reliance on Earnings。Georgetown University。 | | 6. | Richardson, Scott A.、Tuna, A. Irem、Wu, Min(2002)。Predicting Earnings Management: The Case of Earnings Restatements。University of Pennsylvania。 | | 7. | Cram, Donald P.、Stuart, Iris、Karan, Vijay(2007)。Review of Choice Based and Matched Sample Studies in Auditing Research。California State University Fullerton。 | | 8. | Myers, James N.、Myers, Linda A.、Palmrose, Zoe V.、Scholz, Susan(2005)。The Length of Auditor-Client Relationships and Financial Statement Restatements。University of Texas A&M。 | | 9. | Richardson, Scott A.、Tuna, Irem、Wu, Min(2003)。Capital Market Pressures and Earnings Management: The Case of Earnings Restatement。University of Pennsylvania。 | 學位論文| 1. | 黃長安(2011)。董監事獨立性與適任性、董監事責任保險與財務報表重編之研究(碩士論文)。國立彰化師範大學。 延伸查詢 | 圖書| 1. | 劉彩卿、陳欽賢(2012)。STATA 基礎操作與統計模型應用。台北：雙葉書廊。 延伸查詢 | | 2. | General Accounting Office(2006)。Financial Statement Restatements: Update of Public Company Trends, Market Impacts, and Regulatory Enforcement Activities。Washington D.C.。 | | 3. | U.S. General Accounting Office(2002)。Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses, and Remaining Challenges。Washington, DC：Committee on Banking, Housing, and Urban Affairs, US Senate：General Accounting Office。 | |
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