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題名:董事會政治關聯、客戶重要性對財務報導舞弊之影響
書刊名:中山管理評論
作者:劉若蘭 引用關係李旻育
作者(外文):Liu, Jo-lanLi, Min-yu
出版日期:2017
卷期:25:2
頁次:頁367-398
主題關鍵詞:董事會政治關聯客戶重要性財務報導舞弊Board political connectionClient importanceFraudulent financial reporting
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(4) 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:4
  • 共同引用共同引用:214
  • 點閱點閱:19
期刊論文
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2.Hunt, A. K.、Lulseged, A.(2007)。Client importance and non-big 5 auditors' reporting decisions。Journal of Accounting and Public Policy,26(2),212-248。  new window
3.Leuz, Christian、Oberholzer-Gee, Felix(2006)。Political relationships, global financing, and corporate transparency: Evidence from Indonesia。Journal of Financial Economics,81(2),411-439。  new window
4.黃玉麗、沈中華、林昆立(20120400)。政治關聯(係)與債務資金成本。管理學報,29(2),155-185。new window  延伸查詢new window
5.Faccio, Mara(2010)。Differences between Politically Connected and Nonconnected Firms: A Cross-Country Analysis。Financial Management,39(3),905-928。  new window
6.官月緞、郭子建(20110500)。客戶重要性、非審計服務與會計師任期對審計品質之影響。當代會計,12(1),1-30。new window  延伸查詢new window
7.Ferguson, M. J.、Seow, G. S.、Young, D.(2004)。Nonaudit services and earnings management: UK evidence。Contemporary Accounting Research,21(4),813-841。  new window
8.李春安、徐傳瑛(20100700)。董事會獨立性與企業財務危機關係之研究。管理與系統,17(3),467-499。new window  延伸查詢new window
9.Yang, Z.(2013)。Do political connections add value to audit firms? Evidence from IPO audits in China。Contemporary Accounting Research,30(3),891-921。  new window
10.廖秀梅、王貞靜、戚務君(20120100)。一套臺灣完整的審計公費資訊告訴我們什麼?。中華會計學刊,8(1),49-88。new window  延伸查詢new window
11.林宛瑩、許崇源、戚務君、陳宜伶(20090900)。公司治理與信用風險。臺大管理論叢,19(S2),71-98。new window  延伸查詢new window
12.李建然、陳政芳(20040100)。審計客戶重要性與盈餘管理:以五大事務所組別為觀察標的。會計評論,38,59-80。new window  延伸查詢new window
13.Chaney, P. K.、Faccio, M.、Parsley, D.(2011)。The Quality of Accounting Information in Politically Connected Firms。Journal of Accounting and Economics,51(1/2),58-76。  new window
14.Chung, Hyeesoo、Kallapur, Sanjay(2003)。Client Importance, Nonaudit Services, and Abnormal Accruals。The Accounting Review,78(4),931-955。  new window
15.Heninger, William G.(2001)。The Association between Auditor Litigation and Abnormal Accruals。The Accounting Review,76(1),111-126。  new window
16.張琬喻、張凱雯(20110500)。董事政治關聯及政治獻金影響企業價值嗎?。選舉研究,18(1),139-174。new window  延伸查詢new window
17.Niessen, A.、Ruenzi, S.(2010)。Political Connectedness and Firm Performance: Evidence from Germany。German Economic Review,11(4),441-464。  new window
18.Chen, Gongmeng、Firth, Michael、Gao, Daniel N.、Rui, Oliver M.(2006)。Ownership structure, corporate governance, and fraud: Evidence from China。Journal of Corporate Finance,12(3),424-448。  new window
19.Bozec, Y.、Bozec, R.(2013)。Dominant shareholders, excess control and audit fees in Canada。International Journal of Accounting and Finance,4(2),119-142。  new window
20.Guedhami, O.、Pittman, J. A.、Saffar, W.(2014)。Auditor choice in politically connected firms。Journal of Accounting Research,52(1),107-162。  new window
21.Yeh, Yin-Hua、Shu, Pei-Gi、Chiu, Shean-Bii(2013)。Political connections, corporate governance and preferential bank loans。Pacific-Basin Finance Journal,21(1),1079-1101。  new window
22.姚珊珊(20140600)。政治關聯與財務困境恢復--基於ST上市公司「摘帽」的實證研究。兩岸金融季刊,2(2),29-44。new window  延伸查詢new window
23.Borisova, G.、Brockman, P.、Salas, J. M.、Zagorchev, A.(2012)。Government Ownership and Corporate Governance: Evidence from the EU。Journal of Banking & Finance,36(11),2917-2934。  new window
24.Ding, S.、Jia, C.、Wu, Z.、Zhang, X.(2014)。Executive Political Connections and Firm Performance: Comparative Evidence from Privately-controlled and State-owned Enterprises。International Review of Financial Analysis,36(1),153-167。  new window
25.Duh, R. R.、Lee, W. C.、Lin, C. C.、Chu, J. P.(2007)。An Experimental Study on Non-audit Service and Auditor Decisions: Pre- and Post-Procomp Scandal。Taiwan Accounting Study,6(2),125-152。  new window
26.Faccio, M.、Masulis, R. W.、McConnell, J. J.(2006)。Political Connections and Corporate Bailout。The Journal of Finance,61(6),2597-2635。  new window
27.Ghosh, A.、Pawlewicz, R.(2009)。The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act。Auditing: A Journal of Practice & Theory,28(2),171-197。  new window
28.Menozzi, A.、Urtiaga, M. G.、Vannoni, D.(2011)。Board Composition, Political Connections, and Performance in State-owned Enterprises。Industrial and Corporate Change,21(3),671-698。  new window
29.Markelevich, A.、Rosner, R. L.(2013)。Auditor Fees and Fraud Firms。Contemporary Accounting Research,30(4),1590-1625。  new window
30.Lys, T.、Watts, R. L.(1994)。Lawsuits against Auditors。Journal of Accounting Research,32(3),65-93。  new window
31.Shen, Chung-Hua、Lin, Chih-Yung、Wang, Yu-Chun(2015)。Do Strong Corporate Governance Firms Still Require Political Connection, and Vice Versa?。International Review of Economics and Finance,39,107-120。  new window
32.林嬋娟、張哲嘉(20090100)。董監事異常變動、家族企業與企業舞弊之關聯性。會計評論,48,1-33。new window  延伸查詢new window
33.Ashbaugh, Hollis、LaFond, Ryan、Mayhew, Brian W.(2003)。Do nonaudit services compromise auditor independence? Further evidence。The Accounting Review,78(3),611-639。  new window
34.Lee, Tsun-Siou、Yeh, Yin-Hua(2004)。Corporate Governance and Financial Distress: Evidence from Taiwan。Corporate Governance: An International Review,12(3),378-388。  new window
35.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。  new window
36.Francis, Bill B.、Hasan, Iftekhar、Sun, Xian(2009)。Political Connections and the Process of Going Public: Evidence from China。Journal of International Money and Finance,28(4),696-719。  new window
37.Li, Hongbin、Zhou, Li-An、Meng, Lingsheng、Wang, Qian(2008)。Political Connections, Financing and Firm Performance: Evidence from Chinese Private Firms。Journal of Development Economics,87(2),283-299。  new window
38.Shleifer, Andrei、Vishny, Robert W.(1994)。Politicians and Firms。The Quarterly Journal of Economics,109(4),995-1025。  new window
39.You, Jiaxing、Du, Guqian(2012)。Are Political Connections a Blessing or a Curse? Evidence from CEO Turnover in China。Corporate Governance: An International Review,20(2),179-194。  new window
40.DeFond, Mark L.、Raghunandan, K.、Subramanyam, K. R.(2002)。Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions。Journal of Accounting Research,40(4),1247-1274。  new window
41.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics,3(2),113-127。  new window
42.Sharma, V. D.、Sharma, Divesh S.、Ananthanarayanan, U.(2011)。Client Importance and Earnings Management: The Moderating Role of Audit Committees。Auditing: A Journal of Practice & Theory,30(3),125-156。  new window
43.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
44.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
45.Leuz, Christian、Nanda, Dhananjay、Wysocki, Peter D.(2003)。Earnings management and investor protection: An international comparison。Journal of Financial Economics,69(3),505-527。  new window
46.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons,3(4),91-102。  new window
47.Kao, Lan-Feng、Chiou, Jeng-Ren、Chen, An-Lin(2004)。The agency problems, firm performance and monitoring mechanisms: The evidence from collateralized shares in Taiwan。Corporate Governance: An International Review,12(3),389-402。  new window
48.Krueger, Anne O.(1974)。The Political Economy of the Rent-Seeking Society。American Economic Review,64(3),291-303。  new window
49.Weisbach, Michael S.(1988)。Outside directors and CEO turnover。Journal of Financial Economics,20(1/2),431-460。  new window
50.陳安琳、高蘭芬、陳怡凱、陳烷鈺(20130600)。董監事股權質押與公司治理之研究。中山管理評論,21(2),299-337。new window  延伸查詢new window
51.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。  new window
52.Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics,33(3),401-425。  new window
53.翁慈青、紀信義(20140600)。董事會政治背景與企業信用風險之關係。證券市場發展季刊,26(2)=102,43-89。new window  延伸查詢new window
54.Higgs, J. L.、Skantz, T. R.(2006)。Audit and nonaudit fees and the market's reaction to earnings announcements。Auditing: A Journal of Practice & Theory,25(1),1-26。  new window
會議論文
1.Hu, F.、Leung, S. C. M.(2012)。Appointment of Politically Connected Top Executives and Subsequent Firm Performance and Corporate Governance: Evidence from China's Listed SOEs。2012 Financial Markets & Corporate Governance Conference。Bundoora。  new window
研究報告
1.Wang, T. Y.(2004)。Investment, Shareholder Monitoring and the Economics of Corporate Securities Fraud。University of Maryland。  new window
圖書
1.Cressey, D. R.(1953)。Other People's Money。Montclair, NJ:Patterson Smith。  new window
其他
1.Kusnadi, Y.,Srinidhi, B.(2015)。Political Connections and Stock Price Informativeness: International Evidence,http://ssrn.com/abstract=2547896。  new window
 
 
 
 
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