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題名:查核品質屬性、財務報表可比性與投資效率
書刊名:臺大管理論叢
作者:李貴富 引用關係
作者(外文):Li, Kuei-fu
出版日期:2018
卷期:28:2
頁次:頁129-164
主題關鍵詞:可比性查核品質投資效率ComparabilityAudit qualityInvestment efficiency
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(2) 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:2
  • 共同引用共同引用:27
  • 點閱點閱:10
期刊論文
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3.de Franco, Gus、Kothari, Sagar P.、Verdi, Rodrigo S.(2011)。The Benefits of Financial Statement Comparability。Journal of Accounting Research,49(4),895-931。  new window
4.Messier, W. F. Jr.(1983)。The Effect of Experience and Firm Type on Materiality/Disclosure Judgments。Journal of Accounting Research,21(2),611-618。  new window
5.Jenkins, D. S.、Velury, U.(2008)。Does auditor tenure influence the reporting of conservative earnings?。Journal of Accounting & Public Policy,27(2),115-132。  new window
6.Barth, M. E.、Landsman, W. R.、Lang, M.、Williams, C.(2012)。Are IFRS-based and US GAAP-based accounting amounts comparable?。Journal of Accounting and Economics,54(1),68-93。  new window
7.廖秀梅、戚務君(20141200)。強制合夥會計師輪調當年度的審計品質分析。臺大管理論叢,25(1),233-257。new window  延伸查詢new window
8.Van Johnson, E.、Khurana, Inder K.、Reynolds, J. Kenneth(2002)。Audit-firm tenure and the quality of financial reports。Contemporary Accounting Research,19(4),637-660。  new window
9.Yip, Rita W. Y.、Young, D. X.(2012)。Does mandatory IFRS adoption improve information comparability?。The Accounting Review,87(5),1767-1789。  new window
10.Francis, J.、Schipper, K.、Vincent, L.(2005)。Earnings and Dividend Informativeness When Cash Flow Rights Are Separated from Voting Rights。Journal of Accounting & Economics,39(2),329-360。  new window
11.Li, Siqi(2010)。Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?。The Accounting Review,85(2),607-636。  new window
12.Bhattacharya, N.、Ecker, F.、Olsson, P. M.、Schipper, K.(2012)。Direct and mediated associations among earnings quality, information asymmetry, and the cost of equity。The Accounting Review,87(2),449-482。  new window
13.DeFond, Mark L.、Zhang, Jieying(2014)。A review of archival auditing research。Journal of Accounting and Economics,58(2/3),275-326。  new window
14.Libby, R.、Frederick, D. M.(1990)。Experience and the ability to explain audit findings。Journal of Accounting Research,28(2),348-367。  new window
15.McNichols, Maureen F.、Stubben, Stephen R.(2008)。Does earnings management affect firms' investment decisions?。The Accounting Review,83(6),1571-1603。  new window
16.Van der Tas, L. G.(1988)。Measuring Harmonization of Financial Reporting Practice。Accounting and Business Research,18(70),157-169。  new window
17.Stanley, J. D.、Dezoort, F. Todd(2007)。Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects。Journal of Accounting and Public Policy,26(2),131-159。  new window
18.Dichev, I. D.、Graham, J. R.、Harvey, C. R.、Rajgopal, S.(2013)。Earnings Quality: Evidence from the Field。Journal of Accounting and Economics,56(2/3, supplement 1),1-33。  new window
19.Krisement, V.(1997)。An Approach for Measuring the Degree of Comparability of Financial Accounting Information。European Accounting Review,6(3),465-485。  new window
20.Kim, S.、Kraft, P.、Ryan, S. G.(2013)。Financial Statement Comparability and Credit Risk。Review of Accounting Studies,18(3),783-823。  new window
21.Archer, S.、Delvaille, P.、McLeay, S.(1995)。The Measurement of Harmonization and the Comparability of Financial Statement Items: Within-Country and Between-Country Effects。Accounting and Business Research,25(98),67-80。  new window
22.Davis, J. T.(1996)。Experience and auditors' selection of relevant information for preliminary control risk assessments。Auditing: A Journal of Practice & Theory,15(1),16-37。  new window
23.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),49-87。new window  延伸查詢new window
24.Krogstad, J. L.、Ettenson, R. T.、Shanteau, J.(1984)。Context and Experience in Auditors' Materiality Judgments。Auditing: A Journal of Practice & Theory,4(1),54-73。  new window
25.Biddle, Gary C.、Hilary, Gilles(2006)。Accounting quality and firm-level capital investment。The Accounting Review,81(5),963-982。  new window
26.林孝倫、林嬋娟(20161200)。亞洲地區審計品質研究回顧。臺大管理論叢,27(1),305-362。new window  延伸查詢new window
27.林嬋娟、潘昭容、王大維(20151200)。從家族企業論析自由現金流量與投資決策之關聯性。臺大管理論叢,26(1),95-123。new window  延伸查詢new window
28.Bradshaw, M. T.、Miller, G. S.(2008)。Will harmonizing accounting standards really harmonize accounting? Evidence from non-U.S. firms adopting US GAAP。Journal of Accounting, Auditing and Finance,23(2),233-264。  new window
29.DeFond, M.、Hu, X.、Hung, M.、Li, S.(2011)。The impact of IFRS adoption on foreign mutual fund ownership: The role of comparability。Journal of Accounting and Economics,51(3),240-258。  new window
30.Dhole, S.、Manchiraju, H.、Suk, I.(2016)。CEO inside debt and earnings management。Journal of Accounting, Auditing & Finance,31(4),515-550。  new window
31.Geiger, M.、Raghunandan, K.(2002)。Auditor tenure and auditor reporting failures。Auditing: A Journal of Practice and Theory,21(1),67-78。  new window
32.Gong, G.、Li, L. Y.、Shin, J. Y.(2011)。Relative performance evaluation and related peer groups in executive compensation contracts。The Accounting Review,86(3),1007-1043。  new window
33.Joos, P.、Lang, M.(1994)。The effects of accounting diversity: Evidence from the European Union。Journal of Accounting Research,32(Supplement),141-168。  new window
34.Li, D.(2010)。Does auditor tenure affect accounting conservatism? Further evidence。Journal of Accounting and Public Policy,29(3),226-241。  new window
35.Tay, J. S. W.、Parker, R. H.(1990)。Measuring international harmonization and standardization。Abacus,26(1),71-88。  new window
36.Van der Tas, L. G.(1992)。Evidence of EC financial reporting practice harmonization: The case of deferred taxation。European Accounting Review,1(1),69-104。  new window
37.Verrecchia, Robert E.(2001)。Essays on disclosure。Journal of Accounting and Economics,32(1-3),97-180。  new window
38.Bushman, Robert M.、Smith, Abbie J.(2001)。Financial accounting information and corporate governance。Journal of Accounting and Economics,32(1-3),237-333。  new window
39.Richardson, Scott(2006)。Over-investment of free cash flow。Review of Accounting Studies,11(2/3),159-189。  new window
40.Myers, Stewart C.(1977)。Determinants of Corporate Borrowing。Journal of Financial Economics,5(2),147-175。  new window
41.Healy, Paul M.、Palepu, Krishna G.(2001)。Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature。Journal of Accounting and Economics,31(1-3),405-440。  new window
42.Chen, C.-Y.、Lin, C.-J.、Lin, Y.-C.(2008)。Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?。Contemporary Accounting Research,25(2),415-445。  new window
43.Chi, Hsin-Yi、Chin, Chen-Lung(2011)。Firm versus partner measures of auditor industry expertise and effects on auditor quality。Auditing: A Journal of Practice & Theory,30(2),201-229。  new window
44.Ghosh, Aloke、Moon, Doocheol(2005)。Auditor tenure and perceptions of audit quality。The Accounting Review,80(2),585-612。  new window
45.Gul, Ferdinand A.、Fung, Simon Y. K.、Jaggi, Bikki(2009)。Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise。Journal of Accounting and Economics,47(3),265-287。  new window
46.Gul, Ferdinand A.、Wu, Donghui、Yang, Zhifeng(2013)。Do individual auditors affect audit quality? Evidence from archival data。The Accounting Review,88(6),1993-2023。  new window
47.Tan, H. T.(1995)。Effects of expectations, prior involvement, and review awareness on memory for audit evidence and judgment。Journal of Accounting Research,33(1),113-135。  new window
48.Dechow, Patricia M.、Ge, Weili、Schrand, Catherine M.(2010)。Understanding earnings quality: A review of the proxies, their determinants and their consequences。Journal of Accounting and Economics,50(2/3),344-401。  new window
49.Lambert, Richard A.、Leuz, Christian、Verrecchia, Robert E.(2007)。Accounting Information, Disclosure, and the Cost of Capital。Journal of Accounting Research,45(2),385-420。  new window
50.Dechow, Patricia M.、Sloan, Richard G.(1991)。Executive Incentives and the Horizon Problem: An Empirical Investigation。Journal of Accounting and Economics,14(1),51-89。  new window
51.Biddle, Gary C.、Hilary, Gilles、Verdi, Rodrigo S.(2009)。How does financial reporting quality relate to investment efficiency?。Journal of Accounting and Economics,48(2/3),112-131。  new window
52.Chen, Feng、Hope, Ole-Kristian、Li, Qingyuan、Wang, Xin(2011)。Financial reporting quality and investment efficiency of private firms in emerging markets。The Accounting Review,86(4),1255-1288。  new window
53.Haw, In-Mu、Hu, Bing-bing、Hwang, Lee-Seok、Wu, Woody(2004)。Ultimate Ownership, Income Management, and Legal and Extra-legal Institutions。Journal of Accounting Research,42(2),423-462。  new window
54.Altman, Edward I.(1968)。Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy。The Journal of Finance,23(4),589-609。  new window
55.Francis, J. R.、Pinnuck, M. L.、Watanabe, O.(2014)。Auditor style and financial statement comparability。The Accounting Review,89(2),605-633。  new window
56.Leuz, Christian、Verrecchia, Robert E.(2000)。The Economic Consequences of Increased Disclosure。Journal of Accounting Research,38(Suppl.),91-124。  new window
57.Myers, J. N.、Myers, L. A.、Omer, T. C.(2003)。Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?。The Accounting Review,78(3),779-799。  new window
58.Jensen, Michael C.(1986)。Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers。The American Economic Review,76(2),323-329。  new window
59.Opler, Tim、Pinkowitz, Lee、Stulz, René M.、Williamson, Rohan(1999)。The determinants and implications of corporate cash holdings。Journal of Financial Economics,52(1),3-46。  new window
60.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review,77(Suppl. 1),35-59。  new window
61.McNichols, Maureen F.(2002)。Discussion of the quality of accruals and earnings: The role of accrual estimation errors。The Accounting Review,77(Suppl. 1),61-69。  new window
62.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
63.Myers, Stewart C.、Majluf, Nicholas S.(1984)。Corporate Financing and Investment Decisions When Firms Have Information That Investor Do Not Have。Journal of Financial Economics,13(2),187-221。  new window
64.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics,3(4),305-360。  new window
65.Carcello, J. V.、Nagy, A. L.(2004)。Audit Firm Tenure and Fraudulent Financial Reporting。Auditing: A Journal of Practice & Theory,23(2),55-69。  new window
66.Choo, F.、Trotman, K. T.(1991)。The relationship between knowledge structures and judgments for experienced and inexperienced auditors。The Accounting Review,66(3),464-485。  new window
67.Tubbs, R. M.(1992)。The Effect of Experience on the Auditor's Organization and Amount of Knowledge。The Accounting Review,67(4),783-801。  new window
研究報告
1.Bradshaw, M. T.、Miller, G. S.、Serafeim, G.(2009)。Accounting method heterogeneity and analysts' forecasts。Chicago, IL。  new window
2.Chi, W.、Myers, L. A.、Omer, T. C.、Xie, H.(2013)。The effects of audit partner preclient and client-specific experience on audit quality and on perceptions of audit quality。Taipei:National Chengchi University。  new window
3.Lang, M.、Maffett, M.、Owens, E.(2010)。Earnings comovement and accounting comparability: The effects of mandatory IFRS adoption。Rochester, NY:Simon Business School。  new window
 
 
 
 
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