| 期刊論文1. | DeFond, Mark L.、Zhang, Jieying(2014)。A review of archival auditing research。Journal of Accounting and Economics,58(2/3),275-326。 | 2. | Buckless, F. A.、Ravenscroft, S. P.(1990)。Contrast coding: A refinement of ANOVA in behavioural analysis。The Accounting Review,65(4),933-945。 | 3. | Carson, E.(2009)。Industry specialization by global audit firm networks。The Accounting Review,84(2),355-382。 | 4. | De Beelde, I.、Tuybens, S.(2015)。Enhancing the credibility of reporting on corporate social responsibility in Europe。Business Strategy and the Environment,24(3),190-216。 | 5. | Dunn, K. A.、Mayhew, B. W.(2004)。Audit firm industry specialization and client disclosure quality。Review of Accounting Studies,9(1),35-58。 | 6. | Elliott, W. B.、Hodge, F. D.、Kennedy, J. J.、Pronk, M.(2007)。Are MBA students a good proxy for nonprofessional investors?。The Accounting Review,82(1),139-168。 | 7. | Hasan, M.、Maijoor, S.、Mock, T. J.、Roebuck, P.、Simnett, R.、Vanstraelen, A.(2005)。The different types of assurance services and levels of assurance provided。International Journal of Auditing,9(2),91-102。 | 8. | Hammersley, J.(2006)。Pattern identification and industry specialist auditors。The Accounting Review,81(2),309-336。 | 9. | Espinosa, J. A.、Slaughter, S. A.、Kraut, R. E.、Herbsleb, J. D.(2007)。Familiarity, complexity, and team performance in geographically distributed software development。Organization Science,18(4),613-630。 | 10. | Hodge, K.、Subramaniam, N.、Stewart, J.(2009)。Assurance of sustainability reports: Impact on report users' confidence and perceptions of information credibility。Australian Accounting Review,19(3),178-194。 | 11. | Huggins, A.、Green, W. J.、Simnett, R.(2011)。The competitive market for assurance engagements on greenhouse gas statements: Is there a role for assurers from the accounting profession?。Current Issues in Auditing,5(2),A1-A12。 | 12. | Kennedy, J.(1995)。Debiasing the curse of knowledge in audit judgment。The Accounting Review,70(2),249-273。 | 13. | Knechel, W. R.、Wallage, P.、Eilifsen, A.、Van Praag, B.(2006)。The demand attributes of assurance services providers and the role of independent accountants。International Journal of Auditing,10(2),143-162。 | 14. | Kwon, S. Y.、Lim, C. Y.、Tan, P. M. S.(2007)。Legal systems and earnings quality: The role of auditor industry specialization。Auditing: A Journal of Practice & Theory,26(2),25-55。 | 15. | Libby, R.、Luft, J.(1993)。Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment。Accounting, Organizations and Society,18(5),425-450。 | 16. | Lim, C. Y.、Tan, H. T.(2008)。Non-audit service fees and audit quality: The impact of auditor specialization。Journal of Accounting Research,46(1),199-246。 | 17. | Low, K. Y.(2004)。The effects of industry specialization on audit risk assessments and audit-planning decisions。The Accounting Review,79(1),201-219。 | 18. | Low, K. Y.、Boo, E. F.(2012)。Do contrasting statements improve users' understanding of different assurance levels conveyed in assurance reports?。International Journal of Auditing,16(1),19-34。 | 19. | Moroney, R.(2007)。Does industry Expertise improve the efficiency of audit judgment?。Auditing: A Journal of Practice & Theory,27(2),69-94。 | 20. | Moroney, R.、Simnett, R.(2009)。Differences in industry specialist knowledge and business risk identification and evaluation。Behavioral Research in Accounting,21(2),73-89。 | 21. | Nisbett, R. E.、Wilson, T. D.(1977)。The halo effect: Evidence for unconscious alteration of judgments。Journal of Personality and Social Psychology,35(4),250-256。 | 22. | Perego, P.(2009)。Causes and consequences of choosing different assurance providers: An international study of sustainability reporting。International Journal of Management,26(3),412-425。 | 23. | Romanus, R. N.、Maher, J. J.、Fleming, D. M.(2008)。Auditor industry specialization, auditor changes, and accounting restatements。Accounting Horizons,22(4),389-413。 | 24. | Rosnow, R. L.、Rosenthal, R.(1995)。"Some things you learn aren't so": Cohen's paradox, Asch's paradigm, and the interpretation of interaction。Psychological Science,6(1),3-9。 | 25. | Thorndike, E. L.(1920)。A constant error in psychological ratings。Journal of Applied Psychology,4(1),25-29。 | 26. | Solomon, I.、Shields, M. D.、Whittington, O. Ray(1999)。What do industry-specialist auditors know?。Journal of Accounting Research,37(1),191-208。 | 27. | Simunic, Dan A.(1984)。Auditing, Consulting, and Auditor Independence。Journal of Accounting Research,22(2),679-702。 | 28. | DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics,3(2),113-127。 | 29. | Simnett, R.、Vanstraelen, A.、Chua, W. F.(2009)。Assurance on sustainability reports: An international comparison。The Accounting Review,84(3),937-967。 | 30. | Craswell, A. T.、Francis, J. R.、Taylor, S. L.(1995)。Auditor Brand Name Reputations and Industry Specializations。Journal of Accounting and Economics,20(3),297-322。 | 31. | Casey, Ryan J.、Grenier, Jonathan H.(2015)。Understanding and Contributing to the Enigma of Corporate Social Responsibility (CSR) Assurance in the United States。Auditing: A Journal of Practice & Theory,34(1),97-130。 | 32. | Pflugrath, G.、Roebuck, P.、Simnett, R.(2011)。Impact of assurance and assurer's professional affiliation on financial analysts' assessment of credibility of corporate social responsibility information。Auditing: A Journal of Practice & Theory,30(3),239-254。 | 會議論文1. | Grossklags, J.、Reitter, D.(2014)。How task familiarity and cognitive predispositions impact behavior in a security game of timing。The 27th Computer Security Foundations Symposium。 | 圖書1. | Bonner, S. E.(2008)。Judgment and Decision Making in Accounting。Upper Saddle River, NJ:Pearson Education。 | 其他1. | Global Reporting Initiative(2013)。G4 sustainability reporting guideline,https://www.globalreporting.org/information/g4/Pages/default.aspx。 | 2. | KPMG(2015)。The KPMG survey of corporate responsibility reporting 2015,https://home.kpmg.com/xx/en/home/insights/2015/11/kpmginternational-survey-of-corporate-responsibility-reporting-2015.html。 | 圖書論文1. | Libby, R.(1995)。The role of knowledge and memory in audit judgment。Judgment and Decision-Making Research in Accounting and Auditing。New York, NY:Cambridge University Press。 | 2. | Messier, W. F. Jr.(1995)。Research in and development of audit-decision aids。Judgment and Decision-Making Research in Accounting and Auditing。New York, NY:Cambridge University Press。 | 3. | Waller, W. S.、Felix, W. L.(1984)。Cognition and the auditor's opinion formulation process: A schematic model of interactions between memory and current audit evidence。Decision Making and Accounting: Current Research。 | |
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