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題名:失去客戶的威脅、客戶重要性與會計師事務所規模對審計人員獨立性之影響
書刊名:當代會計
作者:王翰屏 引用關係簡俱揚 引用關係
作者(外文):Wang, Hann-pyngChien, Chu-yang
出版日期:2017
卷期:18:1
頁次:頁33-53
主題關鍵詞:失去客戶之威脅客戶重要性會計師事務所規模審計人員獨立性Threat of losing clientsClient importanceAccounting firm sizeAuditor independence
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(1) 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:1
  • 共同引用共同引用:43
  • 點閱點閱:10
期刊論文
1.Farmer, T. A.、Rittenberg, L. E.、Trompeter, G. M.(1987)。An Investigation of the Impact of Economic and Organizational Factors on Auditor Independence。Auditing: A Journal of Practice and Theory,7(1),1-14。  new window
2.顏信輝、王炫斌(20140100)。我國逐步趨同國際財務報導準則對財報品質之影響。會計評論,58,1-37。new window  延伸查詢new window
3.李建然、林秀鳳(20130100)。大型會計師事務所之審計品質真的比非大型會計師事務所好嗎?從抑制盈餘管理的角度探討--控制自我選擇偏誤的重要性。中華會計學刊,9(1),77-110。new window  延伸查詢new window
4.Chung, Hyeesoo、Kallapur, Sanjay(2003)。Client Importance, Nonaudit Services, and Abnormal Accruals。The Accounting Review,78(4),931-955。  new window
5.Hackenbrack, K.、Nelson, M. W.(1996)。Auditors' Incentives and Their Application of Financial Accounting Standards。The Accounting Review,71(1),43-60。  new window
6.Lord, A. T.(1992)。Pressure: A methodological consideration for behavioral research in auditing。Auditing: A Journal of Practice & Theory,11(2),89-108。  new window
7.Healy, P. M.(1996)。Discussion of earnings-based bonus plans and earnings management by business unit managers。Journal of Accounting and Economics,26(1-3),143-147。  new window
8.Nelson, M. W.、Elliott, J. A.、Tarpley, R. L.(2002)。Evidence from a uditors about managers' and auditors' earnings management decisions。The Accounting Review,77(supplement),175-202。  new window
9.Palmrose, Zoe-Vonna(1988)。An Analysis of Auditor Litigation and Audit Service Quality。The Accounting Review,63(1),55-73。  new window
10.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
11.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
12.Trompeter, G.(1994)。The Effect of Partner Compensation Schemes and Generally Accepted Accounting Principles on Audit Partner Judgment。Auditing: A Journal of Practice & Theory,13(2),56-68。  new window
13.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons,13(4),365-383。  new window
14.Francis, Jere R.、Wang, Dechun(2008)。The joint effect of investor protection and Big 4 audits on earnings quality around the world。Contemporary Accounting Research,25(1),157-191。  new window
15.Farber, David B.(2005)。Restoring Trust after Fraud: Does Corporate Governance Matter?。The Accounting Review,80(2),539-561。  new window
16.Bédard, Jean、Chtourou, Sonda Marrakchi、Courteau, Lucie(2004)。The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management。Auditing: A Journal of Practice & Theory,23(2),13-35。  new window
17.Dechow, Patricia M.、Skinner, Douglas J.(2000)。Earnings management: Reconciling the views of accounting academics, practitioners, and regulators。Accounting Horizons,14(2),235-250。  new window
18.顏信輝、張瑀珊、鄭力尹(20160100)。直接採用IFRS前後財務報表資訊內涵之比較。會計評論,62,33-74。new window  延伸查詢new window
19.Ng, T. B.、Tan, H. T.(2003)。Effects of Authoritative Guidance Availability and Audit Committee Effectiveness on Auditors' Judgments in an Auditor-client Negotiation Context。The Accounting Review,78(3),801-818。  new window
20.Cuccia, A. D.、Hackenbrack, K.、Nelson, M. W.(1995)。The Ability of Professional Standards to Mitigate Aggressive Reporting。The Accounting Review,70(2),227-248。  new window
21.Kothari, S. P.(2000)。Discussion of the Relation between Analysts' Forecasts of Long-term Earnings Growth and Stock Price Performance Following Equity Officering。Contemporary Accounting Research,17(1),33-39。  new window
研究報告
1.Roberts, M. L.、Cargile, B. R.(1994)。Impartiality versus advocacy: CPA's responses to conflict in auditing and tax situations。Tuscaloosa, AL:University of Alabama。  new window
 
 
 
 
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