期刊論文| 1. | Laux, Christian、Laux, Volker(2009)。Board Committees, CEO Compensation, and Earnings Management。The Accounting Review，84(3)，869-891。   |
| 2. | Ashbaugh-Skaife, H.、Collins, D. W.、LaFond, R.(2006)。The Effect of Corporate Governance on Firms' Credit Ratings。Journal of Accounting and Economics，42(1/2)，203-243。 |
| 3. | 葉銀華(20040300)。沒有獨立董事的遺憾！--談獨立董事之國際改革過程、功能與法規要求。會計研究月刊，220，89-101。 延伸查詢 |
| 4. | 楊雅雯、Kelton, A. S.(2008)。The Impact of Corporate Governance on Internet Financial Reporting。Journal of Accounting and Public Policy，27(1)，62-87。 |
| 5. | 鄭宏哲、蘇淑慧、呂倩如(20131200)。董事會特性暨會計師產業專精於權益資金成本之研究。會計審計論叢，3(2)，27-59。 延伸查詢 |
| 6. | 郭大維(20121000)。我國公開發行公司獨立董事報酬之規範及實證研究。東吳法律學報，24(2)，1-34。 延伸查詢 |
| 7. | Sharma, V. D.、Naiker, V.、Lee, B.(2009)。Determinants of audit committee meeting frequency: Evidence from a voluntary governance system。Accounting Horizons，23(3)，245-263。 |
| 8. | Chen, J.、Duh, R. R.、Shiue, F. N.(2008)。The effect of audit committees on earnings-return association: Evidence from foreign registrants in the United States。Corporate Governance: An International Review，16(1)，32-40。 |
| 9. | 劉連煜(20100400)。現行上市上櫃公司獨立董事制度之檢討暨改進方案--從實證面出發。政大法學評論，114，53-156。 延伸查詢 |
| 10. | Willekens, M.、Bauwhede, H. V.、Gaeremynck, A.(2004)。Voluntary audit committee formation and practices among Belgian listed companies。International Journal of Auditing，8(3)，207-222。 |
| 11. | Hoitash, R.、Hoitash, U.(2009)。The role of audit committees in managing relationships with external auditors after SOX: Evidence from the USA。Managerial Auditing Journal，24(4)，368-397。 |
| 12. | Collier, P.、Gregory, A.(1999)。Audit Committee activity and agency costs。Journal of Accounting and Public Policy，18(4/5)，311-332。 |
| 13. | Gul, F. A.、Leung, S.(2004)。Board leadership, outside directors' expertise and voluntary corporate disclosures。Journal of Accounting and Public Policy，23(5)，351-379。 |
| 14. | Carcello, J. V.、Neal, T. L.(2003)。Audit committee characteristics and auditor dismissals following "new" going-concern reports。The Accounting Review，78(1)，95-117。 |
| 15. | Chen, K. Y.、Zhou, J.(2007)。Audit committee, board characteristics, and auditor switch decisions by Andersen's clients。Contemporary Accounting Research，24(4)，1085-1117。 |
| 16. | Baxter, P.(2010)。Factors associated with the quality of audit committees。Pacific Accounting Review，22(1)，57-74。 |
| 17. | 葉銀華、林志豪(20140900)。上市櫃公司要設置審計委員會？審計委員會與盈餘管理之研究。輔仁管理評論，21(3)，1-21。 延伸查詢 |
| 18. | Rainsbury, E. A.、Bradbury, M. E.、Cahan, S. F.(2008)。Firm characteristics and audit committees complying with best practice membership guidelines。Accounting and Business Research，38(5)，393-408。 |
| 19. | Chen, C. J. P.、Jaggi, B.(2000)。Association between independent non-executive directors, family control and financial disclosures in Hong Kong。Journal of Accounting and Public Policy，19(4/5)，285-310。 |
| 20. | 李建然、陳信吉(20120900)。會計師任期與審計品質認知--股市投資人的觀點。中山管理評論，20(3)，881-907。 延伸查詢 |
| 21. | Karamanou, Irene、Vafeas, Nikos(2005)。The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis。Journal of Accounting Research，43(3)，453-486。 |
| 22. | Dhaliwal, Dan S.、Naiker, Vic、Navissi, Farshid(2010)。The Association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees。Contemporary Accounting Research，27(3)，787-827。 |
| 23. | Dunn, K. A.、Mayhew, B. W.(2004)。Audit Firm Industry Specialization and Client Disclosure Quality。Review of Accounting Studies，9(1)，35-58。 |
| 24. | 丁秀儀、翁天龍(20130600)。忙碌獨立董事可以降低公司績效波動性嗎？。證券市場發展季刊，25(2)=98，161-194。 延伸查詢 |
| 25. | 張元、葉清雄(20140900)。忙碌董事、風險承擔與債務資金成本。兩岸金融季刊，2(3)，1-54。 延伸查詢 |
| 26. | 陳宜伶、林宛瑩(20131000)。獨立董監之設置決策與績效。管理與系統，20(4)，697-725。 延伸查詢 |
| 27. | Ohlson, J. A.(1983)。Price earnings ratios and earnings capitalization under uncertainty。Journal of Accounting Research，21(1)，141-154。 |
| 28. | Xie, B.、Davidson, W. N. III、DaDalt, P. J.(2003)。Earnings Management and Corporate Governance: The Roles of the Board and the Audit Committee。Journal of Corporate Finance，9(3)，295-316。 |
| 29. | Abbott, Lawrence J.、Park, Young、Parker, Susan(2000)。The effects of audit committee activity and independence on corporate fraud。Managerial Finance，26(11)，55-68。 |
| 30. | Freeman, R. N.(1987)。The Association between Accounting Earnings and Security Returns for Large and Small Firms。Journal of Accounting and Economics，9(2)，195-228。 |
| 31. | 蔡昌憲(20150600)。省思公司治理下之內部監督機制--以獨立資訊管道的強化為核心。政大法學評論，141，197-276。 延伸查詢 |
| 32. | Gow, I. D.、Ormazabal, G.、Taylor, D. J.(2010)。Correcting for cross-sectional and time-series dependence in accounting research。The Accounting Review，85(2)，483-512。 |
| 33. | 朱博湧、林裕淩、林峻宇(20151200)。獨立董事組成、資訊透明度與組織績效--以2008全球金融風暴為例。評價學報，9，1-20。 延伸查詢 |
| 34. | 李建然、廖秀梅、蔡佳育(20160500)。上市櫃公司自願設置審計委員會及審計委員會品質之決定因素。當代會計，17(1)，1-34。 延伸查詢 |
| 35. | Patell, James M.(1976)。Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Tests。Journal of Accounting Research，14(2)，246-276。 |
| 36. | 朱博湧、林裕淩、王筠傑(20150900)。獨立董事多樣性對於公司價值之研究。管理資訊計算，4(2)，65-82。 延伸查詢 |
| 37. | 吳淑鈴(20150700)。審計委員會成員薪酬結構及其獨立性。會計研究月刊，356，16-18。 延伸查詢 |
| 38. | 李合龍、戴凱平(20141000)。審計委員會特性與企業價值之關聯性。商業現代化學刊，7(4)，319-336。 延伸查詢 |
| 39. | 徐仲秋(2002)。葛斯納的五大革新。商業周刊，787。 延伸查詢 |
| 40. | 曾玉琦(20140800)。獨立董監、內部稽核與產業專家會計師對企業財務報導之影響。臺灣管理學刊，14(2)，21-49。 延伸查詢 |
| 41. | 楊君仁(20150500)。董事會法制變革的問題與對策。法令月刊，66(5)，38-61。 延伸查詢 |
| 42. | 葉信成(20110600)。淺談獨立董事之設置及應遵循事項。證券暨期貨月刊，29(6)，5-13。 延伸查詢 |
| 43. | Lama, T.(2011)。Mandatory audit committees in Australia: Are there economic justifications?。E-Journal of Social & Behavioural Research in Business，2(1)，8-23。 |
| 44. | Smaili, N.、Labelle, R.(2016)。Corporate governance and accounting irregularities: Canadian evidence。Journal of Management & Governance，20(3)，625-653。 |
| 45. | Abbott, L. J.、Parker, S.(2000)。Auditor selection and audit committee characteristics。Auditing: A Journal of Practice and Theory，19(2)，47-66。 |
| 46. | Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics，33(3)，375-400。 |
| 47. | Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics，26(2)，301-325。 |
| 48. | Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics，42(3)，335-370。 |
| 49. | Dalton, Dan R.、Daily, Catherine M.、Johnson, Jonathan L.、Ellstrand, Alan E.(1999)。Number of directors and financial performance: a meta-analysis。Academy of Management Journal，42(6)，674-686。 |
| 50. | Eng, L. L.、Mak, Y. T.(2003)。Corporate governance and voluntary disclosure。Journal of Accounting and Public Policy，22(4)，325-345。 |
| 51. | 許文馨(20140900)。Can Audit Committee Improve Earnings Quality More than the Supervisors in Taiwan?。臺大管理論叢，24(S1)，203-232。 |
| 52. | Bradbury, M. E.、Mak, Y. T.、Tan, S. M.(2006)。Board characteristics, audit committee characteristics and abnormal accruals。Pacific Accounting Review，18(2)，47-68。 |
| 53. | Krishnan, J.(2005)。Audit committee quality and internal control: an empirical analysis。The Accounting Review，80(2)，649-675。 |
| 54. | Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies，22(1)，435-480。 |
| 55. | Klein, April(1998)。Firm Performance and Board Committee Structure。The Journal of Law and Economics，41(1)，275-304。 |
| 56. | Agrawal, Anup、Knoeber, Charles R.(1996)。Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders。The Journal of Financial and Quantitative Analysis，31(3)，377-397。 |
| 57. | Bhagat, Sanjai、Black, Bernard S.(2002)。The Non-Correlation Between Board Independence and Long-Term Firm Performance。Journal of Corporation Law，27(2)，231-273。 |
| 58. | Hermalin, B. E.、Weisbach, M. S.(2003)。Boards of Directors as an Endogenously Determined Institution: A Survey of the Economic Literature。Economic Policy Review，9(1)，7-26。 |
| 59. | 丁秀儀、陳于欣(20100600)。公司獨立董事為何忙碌？。管理學報，27(3)，291-318。 延伸查詢 |
| 60. | Yeh, Yin-Hua、Lee, Tsun-Siou、Woidtke, Tracie(2001)。Family control and corporate governance: Evidence for Taiwan。International Review of Finance，2(1/2)，21-48。 |
| 61. | Fama, Eugene F.(1980)。Agency Problems and the Theory of the Firm。Journal of Political Economy，88(2)，288-307。 |
| 62. | Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-162。 |
| 63. | Weisbach, Michael S.(1988)。Outside directors and CEO turnover。Journal of Financial Economics，20(1/2)，431-460。 |
| 64. | Stewart, J.、Munro, L.(2007)。The Impact of Audit Committee Existence and Audit Committee Meeting Frequency on the External Audit: Perceptions of Australian Auditors。International Journal of Auditing，11(1)，51-69。 |
| 65. | 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。 |
| 66. | 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。 |
| 67. | 林仁光(20060100)。董事會功能性分工之法制課題--經營權功能之強化與內部監控機制之設計。國立臺灣大學法學論叢，35(1)，157-266。 延伸查詢 |
| 68. | Abbott, Lawrence J.、Parker, Susan、Peters, Gary F.(2004)。Audit Committee Characteristics and Restatements: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations。Auditing: A Journal of Practice & Theory，23(1)，69-87。 |
| 69. | Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review，71(4)，443-465。 |