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題名：中文審計意見中的文字裁量權
書刊名：中國會計與財務研究
作者：趙子夜／林敏華
作者(外文)：Zhao, Ziye／Lin, Minhua
出版日期：2015
卷期：17:3
頁次：頁41-96
主題關鍵詞：文字裁量權；審計意見；職業謹慎性；Textual tone；Audit opinions；Audit caution
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:1
  • 點閱點閱:11
期刊論文
1.Larcker, D. F.、Zakolyukina, A. A.(2012)。Detecting Deceptive Discussions in Conference Calls。Journal of Accounting Research，50(2)，495-540。  new window
2.Chen, S.、Wang, Y.(2004)。Evidence from China on the Value Relevance of Operating Income Vs. Below-the-line Items。The International Journal of Accounting，39(4)，339-364。  new window
3.Soffer, L. C.、Thiagarajan, S. R.、Walther, B. R.(2000)。Earnings preannouncement strategies。Review of Accounting Studies，5(1)，5-26。  new window
4.Li, Feng(2008)。Annual report readability, current earnings, and earnings persistence。Journal of Accounting and Economics，45(2/3)，221-247。  new window
5.李爽、吳溪(2004)。監管信號、風險評價與審計定價：來自審計師變更的證據。審計研究，2004(1)，13-18。  延伸查詢new window
6.孫錚、王躍堂(1999)。說明段與變更審計意見之實證研究。中國內部審計，1999(6)，10-15。  延伸查詢new window
7.俞偉峰、朱凱、王紅梅、張璐(2010)。管制下的獨立董事：不求有功，但求無過--基於中國獨立董事制度的經驗分析。中國會計與財務研究，12(3)，107-148。new window  延伸查詢new window
8.張奇峰、張鳴、戴佳君(2006)。中國審計定價實證評述。會計研究，2006(6)，87-93。  延伸查詢new window
9.李增泉(1999)。實證分析：審計意見的信息含量。會計研究，1999(8)，16-22。  延伸查詢new window
10.Joos, P.、Plesko, G. A.(2005)。Valuing Loss Firms。The Accounting Review，80(3)，847-870。  new window
11.Chen, C. J. P.、Chen, S.、Su, X.、Wang, Y.(2004)。Incentives for and consequences of initial voluntary asset write-downs in the emerging Chinese market。Journal of International Accounting Research，3(1)，43-61。  new window
12.Riedl, Edward J.(2004)。An examination of long-lived asset impairments。The Accounting Review，79(3)，823-852。  new window
13.Merkley, K. J.(2014)。Narrative disclosure and earnings performance: Evidence from R&D disclosures。The Accounting Review，89(2)，725-757。  new window
14.Chen, C. J. P.、Su, X.、Zhao, R.(2000)。An Emerging Market's Reaction to Initial Modified Audit Opinions: Evidence from the Shanghai Stock Exchange。Contemporary Accounting Research，17(3)，429-455。  new window
15.Chen, S.、Wang, Y.、Zhao, Z.(2009)。Regulatory Incentives for Earnings Management through Asset Impairment Reversals in China。Journal of Accounting, Auditing and Finance，24(4)，589-620。  new window
16.杜興強、周澤將、杜穎潔(2011)。政治聯繫、審計師選擇的地緣偏好與審計意見--基於國有上市公司的經驗證據。審計研究，2011(2)，77-86。  延伸查詢new window
17.王跃堂、陈世敏(2001)。脱鈎改制對審計獨立性影響的實證研究。審計研究，2001(3)，2-8。  延伸查詢new window
18.趙子夜(2014)。無過和有功：獨立董事意見中的文字信號。管理世界，2014(5)，131-141。  延伸查詢new window
19.朱小平、余謙(2004)。我國審計收費影響因素之實證分析。中國會計評論，2(2)，393-408。  延伸查詢new window
20.Davis, A. K.、Piger, J. M.、Sedor, L. M.(2012)。Beyond the numbers: Managers' use of optimistic and pessimistic tone in earnings press releases。Contemporary Accounting Research，29(3)，845-868。  new window
21.DeFond, Mark L.、Zhang, Jieying(2014)。A review of archival auditing research。Journal of Accounting and Economics，58(2/3)，275-326。  new window
22.Henry, E.(2008)。Are investors influenced by how earnings press releases are written?。International Journal of Business Communication，45(4)，363-407。  new window
23.Li, Z.(2001)。Empirical research on the asset write-downs in Chinese listed companies。China Accounting and Finance Review，3(4)，114-157。  new window
24.Loughran, Tim、McDonald, Bill(2011)。When is a liability not a liability? Textual analysis, dictionaries, and 10-Ks。The Journal of Finance，66(1)，35-65。  new window
25.Rogers, Jonathan L.、Van Buskirk, Andrew、Zechman, Sarah L. C.(2011)。Disclosure tone and shareholder litigation。The Accounting Review，86(6)，2155-2183。  new window
26.Roychowdhury, S.、Sletten, E.(2012)。Voluntary disclosure incentives and earnings informativeness。The Accounting Review，87(5)，1679-1708。  new window
27.Skinner, D. J.(1997)。Earnings disclosures and shareholder lawsuits。Journal of Accounting and Economics，23(3)，249-282。  new window
28.Zhao, Z.(2014)。Address forms in Chinese audit opinions。China Journal of Accounting Research，7(4)，247-261。  new window
29.Field, L.、Lowry, M.、Shu, S.(2005)。Does Disclosure Deter or Trigger Litigation?。Journal of Accounting and Economics，39(3)，487-507。  new window
30.Francis, J.、Hanna, J. D.、Vincent, L.(1996)。Causes and effects of discretionary asset write-offs。Journal of Accounting Research，34(Supplement)，117-134。  new window
31.Tetlock, Paul C.、Saar-Tsechansky, Maytal、Macskassy, Sofus(2008)。More than words: Quantifying language to measure firms' fundamentals。The Journal of Finance，63(3)，1437-1467。  new window
32.Yu, Fang Frank(2008)。Analyst Coverage and Earnings Management。Journal of Financial Economics，88(2)，245-271。  new window
33.Wang, Qian、Wong, Tak-Jun、Xia, Lijun(2008)。State ownership, the institutional environment, and auditor choice: Evidence from China。Journal of Accounting and Economics，46(1)，112-134。  new window
34.Simunic, Dan A.(1980)。The Pricing of Audit Services: Theory and Evidence。Journal of Accounting Research，18(1)，161-190。  new window
35.Simunic, Dan A.、Stein, Michael T.(1996)。The Impact of Litigation Risk on Audit Pricing: A Review of the Economics and the Evidence。Auditing: A Journal of Practice and Theory，15(Supplement)，119-134。  new window
36.趙子夜(2007)。小額贏利、獨立董事和審計鑑證。會計研究，2007(4)，90-94。  延伸查詢new window
37.Frost, C. A.(1997)。Disclosure Policy Choices of UK Firms Receiving Modified Audit Reports。Journal of Accounting & Economics，23(2)，163-187。  new window
研究報告
1.Li, F.、Lundholm, R.、Minnis, M.(2010)。The impact of perceived competition on the profitability of investments and future stock returns。University of Michigan。  new window
2.Nelson, K.、Pritchard, A.(2007)。Litigation risk and voluntary disclosure: The use of meaningful cautionary language。Rice University。  new window
學位論文
1.Tama-Sweet, I.(2009)。Do managers alter the tone of their earnings announcements around stock option grants and exercises?(碩士論文)。University of Oregon。  new window
圖書
1.Kuhn, Philip A.(1992)。Soulstealers: The Chinese Sorcery Scare of 1768。Cambridge, MA：Harvard University Press。  new window
2.Knechel, R. W.、Salterio, S.、Ballou, B.(2007)。Auditing: Assurance and Risk。Cincinnati, Ohio：South-Western College Pub。  new window
 
 
 
 
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