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J.、Solomon, I.(1988)。A Model of the Market for MAS and Audit Services: Knowledge Spillovers and Auditor-auditee Bonding。Journal of Accounting Literature，7(1)，50-64。 | | 11. | Barkess, L.、Simnett, R.(1994)。The provision of other services by auditors: Independence and pricing issues。Accounting and Business Research，24(94)，99-108。 | | 12. | Khan, Mozaffar、Watts, Ross L.(2009)。Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism。Journal of Accounting and Economics，48(2/3)，132-150。 | | 13. | Watts, Ross L.(2003)。Conservatism in Accounting Part II: Evidence and Research Opportunities。Accounting Horizons，17(4)，287-301。 | | 14. | Kinney, W. R. Jr.、Libby, R.(2002)。Discussion of The Relation between Auditors' Fees for Nonaudit Services and Earnings Management。The Accounting Review，77(Supplement 1)，107-114。 | | 15. | 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。 | | 16. | Gul, F. A.、Tsui, J.、Dhaliwal, D. S.(2006)。Non-audit services, auditor quality, and the value relevance of earnings。Accounting and Finance，46(5)，797-817。 | | 17. | Kinney, William R. Jr.、Palmrose, Zoe-Vonna、Scholz, Susan(2004)。Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?。Journal of Accounting Research，42(3)，561-588。 | | 18. | Simunic, Dan A.(1984)。Auditing, Consulting, and Auditor Independence。Journal of Accounting Research，22(2)，679-702。 | | 19. | Frankel, R. M.、Johnson, M. F.、Nelson, K. K.(2002)。Auditor independence and earnings quality。The Accounting Review，77(Supplement)，71-105。 | | 20. | Firth, M. A.(1997)。The provision of NAS by accounting firms to their audit clients。Contemporary Accounting Research，14(2)，1-21。 | | 21. | Ashbaugh, Hollis、LaFond, Ryan、Mayhew, Brian W.(2003)。Do nonaudit services compromise auditor independence? Further evidence。The Accounting Review，78(3)，611-639。 | | 22. | Ball, Ray、Shivakumar, Lakshmanan(2005)。Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness。Journal of Accounting & Economics，39(1)，83-128。 | | 23. | Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics，24(1)，3-37。 | | 24. | Watts, Ross L.(2003)。Conservatism in accounting, Part I: Explanations and implications。Accounting Horizons，17(3)，207-221。 | | 25. | DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。 | | 26. | 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。 | | 27. | 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。 | | 28. | 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。 | | 29. | Reynoldsa, J. K.、Francis, J. R.(2001)。Does Size Matter? The Influence of Large Clients on Office-Level Auditor Reporting Decisions。Journal of Accounting and Economics，30(3)，375-400。 | | 30. | Cohen, Daniel A.、Dey, Aiyesha、Lys, Thomas Z.(2008)。Real and Accrual-based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods。The Accounting Review，83(3)，757-787。 | 研究報告| 1. | Beeler, J. D.、Hunton, J. E.(2001)。Contingent economic rents: Precursors to predecisional distortion of client information。University of South Carolina。 | | 2. | Jenkins, J. G.、Krawczyk, K.(2000)。The relationship between nonaudit services and perceived auditor independent。Raleigh, NC：North Carolina State University。 | | 3. | Wang, X.、Gu, J.、Chen, W.(2008)。Timeliness of annual reports, management disclosure and information transparency-Evidence from China。Hubei：Zhongnan University of Economics and Law。 | | 4. | Schwartz, R.、Dopuch, N.、King, R. R.(2001)。Auditors' independence: Appearance vs. fact。Washington University。 | 圖書| 1. | Arruñada, B.(1999)。The Economics of Audit Quality: Private Incentives and the Regulation of Audit and Non-audit Services。Norwell, MA：Kluwer Academic Publishers。 | |