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題名:審計市場集中度與審計品質之關聯性
書刊名:臺灣管理學刊
作者:官月緞曹永翰張玲玲
作者(外文):Guan, Yue-duanTsao, Yung-hanChang, Ling-ling
出版日期:2017
卷期:17:2
頁次:頁1-28
主題關鍵詞:審計市場集中度審計品質Audit marketConcentrationAudit quality
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(1) 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:1
  • 共同引用共同引用:38
  • 點閱點閱:6
期刊論文
1.Sweeney, A. P.(1994)。Debt-covenant violations and managers' accounting responses。Journal of Accounting & Economics,17(3),281-308。  new window
2.Menon, K.、Williams, D. D.(2001)。Long-Term Trends in Audit Fees。Auditing: A Theory of Practice and Theory,20(1),115-136。  new window
3.吳清在、曾玉琦(20080700)。會計師事務所合併對審計獨立性之影響。會計評論,47,29-60。new window  延伸查詢new window
4.Ivancevich, S. H.、Zardkoohi, A.(2000)。An Exploratory Analysis of the 1989 Accounting Firm Megamergers。Accounting Horizons,14(4),389-401。  new window
5.Francis, J. R.、Michas, P. N.、Seavey, S. E.(2013)。Does audit market concentration harm the quality of audited earnings? Evidence from audit markets in 42 countries。Contemporary Accounting Research,30(1),325-355。  new window
6.Barua, Abhijit、Davidson, Lewis F.、Rama, Dasaratha V.、Thiruvadi, Sheela(2010)。CFO gender and accruals quality。Accounting Horizons,24(1),25-41。  new window
7.林孝倫、林嬋娟(20130600)。臺灣審計研究之回顧與前瞻。會計審計論叢,3(1),1-47。new window  延伸查詢new window
8.Beck, T.、Demirguc-Kunt, A.、Levine, R.(2006)。Bank Concentration, Competition, and Crises: First Results。Journal of Banking and Finance,30(5),1581-1603。  new window
9.McMeeking, K. P.、Peasnell, K. V.、Pope, P. F.(2007)。The effect of large audit firm mergers on audit pricing in the UK。Accounting & Business Research,37(4),301-319。  new window
10.Boyd, J. H.、De Nicoló, G.(2005)。The Theory of Bank Risk-taking and Competition Revisited。The Journal of Finance,60(3),1329-1343。  new window
11.Mayhew, B. W.、Wilkins, M. S.(2003)。Audit firm industry specialization as a differentiation strategy: Evidence from fees charged to firms going public。Auditing: A Journal of Practice & Theory,22(2),33-52。  new window
12.Boone, J. P.、Khurana, I. K.、Raman, K. K.(2012)。Audit market concentration and auditor tolerance for earnings management。Contemporary Accounting Research,29(4),1171-1203。  new window
13.張文瀞、吳幸螢(20050100)。品牌聲譽、產業專業化與審計人員市場佔有率關連性:取消審計公費下限分析。會計評論,40,91-118。new window  延伸查詢new window
14.Newton, N. J.、Wang, D.、Wilkins, M. S.(2013)。Does a lack of choice lead to lower quality? Evidence from auditor competition and client restatements。Auditing: A Journal of Practice & Theory,32(3),31-67。  new window
15.Abidin, S.、Beattie, V.、Goodacre, A.(2010)。Audit market structure, fees and choice in a period of structural change: Evidence from the UK-1998-2003。The British Accounting Review,42(3),187-206。  new window
16.Beattie, V.、Goodacre, A.、Fearnley, S.(2003)。And then were four: A study of UK audit market concentration: Causes, consequences and the scope for market adjustment。Journal of Financial Regulation and Compliance,11(3),250-265。  new window
17.Crespi, J. M.、Marette, S.(2009)。Quality, sunk costs, and competition。Review of Marketing Science,7(1),1-34。  new window
18.Dick, A. A.(2007)。Market size, service quality and competition in banking。Journal of Money, Credit, and Banking,39(1),49-81。  new window
19.Ding, R.、Jia, Y.(2012)。Auditor mergers, audit quality and audit fees: Evidence from the PricewaterhouseCooper merger in the UK。Journal of Accounting Public Policy,31(1),69-85。  new window
20.Ellickson, P. B.(2006)。Quality competition in retailing: A structural analysis。International Journal of Industrial Organization,24(3),521-540。  new window
21.Ellickson, P. B.(2007)。Does Sutton apply to supermarkets?。The RAND Journal of Economics,38(1),43-59。  new window
22.Ferguson, A.、Scott, T.(2014)。What if there were three? Audit pricing within the Big 4 and the PricewaterhouseCoopers' premium in the Australian audit market。International Journal of Auditing,18(1),57-67。  new window
23.Huang, T.-C.、Chang, H.、Chiou, J.-R.(2016)。Audit market concentration, audit fees, and audit quality: Evidence from China。Auditing: A Journal of Practice & Theory,35(2),121-145。  new window
24.Mazzeo, M. J.(2003)。Competition and service quality in the U.S. airline industry。Review of Industrial Organization,22(4),275-296。  new window
25.Numan, W.、Willekens, M.(2012)。An empirical test of spatial competition in the audit market。Journal of Accounting and Economics,53(1/2),450-465。  new window
26.Velte, P.、Stiglbauser, M.(2012)。Audit market concentration and its influence on audit quality。International Business Research,5(11),146-161。  new window
27.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
28.Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research,16(1),135-165。  new window
29.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
30.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。  new window
31.DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics,25(1),35-67。  new window
32.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
33.Bushee, Brian J.、Matsumoto, Dawn A.、Miller, Gregory S.(2003)。Open versus Closed Conference Calls: The Determinants and Effects of Broadening Access to Disclosure。Journal of Accounting and Economics,34(1/3),149-180。  new window
34.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。  new window
35.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。  new window
圖書
1.House of Lords(2010)。Auditors: Market concentration and their role。London:The Stationery Office。  new window
2.Pepall, L.、Richards, D.、Norman, G.(2008)。Industrial organization: Contemporary theory and empirical applications。Malden, MA:Blackwell。  new window
其他
1.European Commission(2010)。Green paper--Audit policy: Lessons from the Crisis,https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52010DC0561。  new window
2.Government Accountability Office(2008)。Audits of public companies: Continued concentration in audit market for large public companies does not call for immediate action,https://www.gao.gov/new.items/d08163.pdf。  new window
3.Kallapur, S.,Sankaraguruswamy, S.,Zang, Y.(2010)。Audit market concentration and audit quality,http://ink.library.smu.edu.sg/soa_research/1662/。  new window
4.Oxera(2006)。Competition and choice in the UK audit market: Prepared for Department of Trade and Industry and Financial Reporting Council,https://www.oxera.com/getmedia/6f57bebe-ad07-4e01-953f-687f170319d2/Competition-and-choice-in-the-UK-audit-market%E2%80%94executive-summary_1.pdf.aspx。  new window
圖書論文
1.Sari, N.(2008)。Competition and market concentration。Evaluating hospital policy and performance: Contributions from hospital policy and productivity research。Oxford:Elsevier JAI。  new window
 
 
 
 
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