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題名：Financial Restatements, Auditor Dismissals and Resignations: Auditor-related Characteristics and Economic Consequences
書刊名：中華會計學刊
作者：陳耀宗／Elder, Randal J.／洪聖閔 引用關係／劉政淮 引用關係
作者(外文)：Chen, Ken Y.／Hung, Shengmin／Liou, Cheng-hwai
出版日期：2017
卷期：13:1
頁次：頁49-82
主題關鍵詞：財務報表重編；客戶更換會計師；會計師請辭；經濟後果；Financial restatements；Auditor dismissal；Auditor resignation；Economic consequences
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:0
  • 點閱點閱:13
期刊論文
1.Liu, L.-L.、Raghunandan, K.、Rama, D.(2009)。Financial restatements and shareholder ratifications of the auditor。Auditing: A Journal of Practice & Theory，28(1)，225-240。  new window
2.Stice, J. D.(1991)。Using financial and market information to identify pre-engagement factors associated with lawsuits against public accountants。The Accounting Review，66(3)，516-533。  new window
3.Williams, David D.(1988)。The Potential Determinants of Auditor Change。Journal of Business Finance and Accounting，15(2)，243-261。  new window
4.Griffin, P. A.、Lont, D. H.(2010)。Do Investors Care about Auditor Dismissals and Resignations? What Drives the Response?。Auditing: A Journal of Practice and Theory，29(2)，189-214。  new window
5.DeFond, Mark L.、Jiambalvo, James(1991)。Incidence and Circumstances of Accounting Errors。The Accounting Review，66(3)，643-655。  new window
6.Desai, Hemang、Hogan, Chris E.、Wilkins, Michael S.(2006)。The reputational penalty for aggressive accounting: earnings restatements and management turnover。The Accounting Review，81(1)，83-112。  new window
7.Antle, R.、Nalebuff, B.(1991)。Conservatism and Auditor-Client Negotiations。Journal of Accounting Research，29(Supplement)，31-54。  new window
8.Wilson, W. M.(2008)。An empirical analysis of the decline in the information content of earnings following restatements。The Accounting Review，83(2)，519-548。  new window
9.Krishnan, J.、Krishnan, J.(1997)。Litigation risk and auditor resignations。The Accounting Review，72(4)，539-560。  new window
10.Mercer, M.(2004)。How Do Investors Assess the Credibility of Management Disclosures?。Accounting Horizons，18(3)，185-196。  new window
11.Ball, R.、Shivakumar, L.(2006)。Role of accruals in asymmetrically timely gain and loss recognition。Journal of Accounting Research，44(2)，207-242。  new window
12.Arthaud-Day, M. L.、Certo, S. T.、Dalton, C. M.、Dalton, D. R.(2006)。A changing of the guard: Executive and director turnover following corporate financial restatements。Academy of Management Journal，49(6)，1119-1136。  new window
13.Collins, D.、Masli, A.、Reitenga, A. L.、Sanchez, J. M.(2009)。Earnings restatements, the Sarbanes-Oxley Act, and the disciplining of Chief Financial Officers。Journal of Accounting, Auditing, and Finance，24(1)，1-34。  new window
14.Chen, K. Y.、Zhou, J.(2007)。Audi tcommittee, board characteristics, and auditor switch decisions by Andersen's clients。Contemporary Accounting Research，24(4)，1085-1117。  new window
15.Huang, Y.、Scholz, S.(2012)。Evidence on the association between financial restatements and auditor resignations。Accounting Horizons，26(3)，439-464。  new window
16.Hogan, C. E.、Jeter, D. C.(1999)。Industry specialization by auditors。Auditing: A Journal of Practice & Theory，18(1)，1-17。  new window
17.Hennes, K. M.、Leone, A. J.、Miller, B. P.(2014)。Determinants and market consequences of auditor dismissals after accounting restatements。The Accounting Review，89(3)，1051-1082。  new window
18.Wallace, W. A.(2005)。Auditor changes and restatements。The CPA Journal，75(3)，30-33。  new window
19.Shu, Susan Zhan(2000)。Auditor resignations: Clientele effects and legal liability。Journal of Accounting and Economics，29(2)，173-205。  new window
20.Johnstone, K. M.、Bedard, J. C.(2004)。Audit firm portfolio management decisions。Journal of Accounting Research，42(4)，659-690。  new window
21.Ball, R.、Shivakumar, L.(2008)。Earnings Quality at Initial Public Offerings。Journal of Accounting and Economics，45(2/3)，324-349。  new window
22.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
23.DeFond, Mark L.(1992)。The association between changes in client firm agency costs and auditor switching。Auditing: A Journal of Practice & Theory，11(1)，16-31。  new window
24.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。  new window
25.Johnson, W. B.、Lys, T.(1990)。The market for audit services: Evidence from voluntary auditor changes。Journal of Accounting and Economics，12(1-3)，281-308。  new window
26.Landsman, W. R.、Nelson, K. K.、Rountree, B. R.(2009)。Auditor Switches in the Pre- and Post-Enron Eras: Risk or Realignment?。The Accounting Review，84(2)，531-558。  new window
27.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons，3(4)，91-102。  new window
28.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research，13(1)，1-36。  new window
29.Farber, David B.(2005)。Restoring Trust after Fraud: Does Corporate Governance Matter?。The Accounting Review，80(2)，539-561。  new window
30.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。  new window
31.Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research，24(1)，97-110。  new window
32.Hribar, Paul、Jenkins, Nicole Thorne(2004)。The effect of accounting restatements on earnings revisions and the estimated cost of capital。Review of Accounting Studies，9(2/3)，337-356。  new window
33.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。  new window
研究報告
1.Anderson, K. L.、Yohn, T. L.(2002)。The effect of 10K restatements on firm value, information asymmetries, and investors' reliance on earnings。Georgetown University。  new window
2.Wu, M.(2002)。Earnings restatements: A capital market perspective。New York University。  new window
圖書
1.Blue Ribbon Committee(1999)。Report and Recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees。New York, NY：Blue Ribbon Committee。  new window
其他
1.Scholz, S.(2008)。The changing nature and consequences of public company financial restatements, 1997-2006，http://www.lexissecuritiesmosaic.com/uploaded/ResourceCenter/FinancialRestatements_1997_2006.pdf.。  new window
2.U.S. Government Accountability Office(2006)。Financial Restatements: Update of Public Company Trends, Market Impacts, and Regulatory Enforcement Activities，Washington, DC。，http://www.gao.gov/assets/260/250852.pdf。  new window
3.U.S. Government Accountability Office(2002)。Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses, and Remaining Challenges，Washington, DC。，http://www.gao.gov/new.items/d031。  new window
4.U.S. Securities and Exchange Commission(2003)。Final Rules: Standards Relating to Listed Company Audit Committees，Washington, DC。，https://www.sec.gov/rules/final/33-8220.htm。  new window
 
 
 
 
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