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題名:導入IAS 40對審計公費之影響
書刊名:會計評論
作者:林嬋娟王炫斌 引用關係
作者(外文):Lin, Chan-janeWang, Hsuan-pin
出版日期:2019
卷期:69
頁次:頁43-82
主題關鍵詞:投資性不動產外部鑑價公允價值模式審計公費Investment propertyExternal appraisalFair value modelAudit fees
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:16
  • 點閱點閱:6
期刊論文
1.Cotter, Julie、Richardson, Scott(2002)。Reliability of asset revaluations: The impact of appraiser independence。Review of Accounting Studies,7(4),435-457。  new window
2.Muller, K. A. III、Riedl, E. J.(2002)。External monitoring of property appraisal estimates and information asymmetry。Journal of Accounting Research,40(3),865-881。  new window
3.Danbolt, Jo、Rees, William(2008)。An experiment in fair value accounting: UK investment vehicles。European Accounting Review,17(2),271-303。  new window
4.Goncharov, Igor、Riedl, Edward J.、Sellhorn, Thorsten(2014)。Fair value and audit fees。Review of Accounting Studies,19(1),210-241。  new window
5.Martin, R. D.、Rich, J. S.、Wilks, T. J.(2006)。Auditing fair value measurements: A synthesis of relevant research。Accounting Horizons,20(3),287-303。  new window
6.Muller, K. A. III、Riedl, E. J.、Sellhorn, T.(2011)。Mandatory fair value accounting and information asymmetry: Evidence from the European real estate industry。Management Science,57(6),1138-1153。  new window
7.DeFond, Mark L.、Zhang, Jieying(2014)。A review of archival auditing research。Journal of Accounting and Economics,58(2/3),275-326。  new window
8.Blankley, Alan I.、Hurtt, David N.、MacGregor, Jason E.(2012)。Abnormal audit fees and restatements。Auditing: A Journal of Practice & Theory,31(1),79-96。  new window
9.Lowensohn, S.、Johnson, L. E.、Elder, R. J.、Davies, S. P.(2007)。Auditor specialization, perceived audit quality, and audit fees in the local government audit market。Journal of Accounting and Public Policy,26(6),705-732。  new window
10.Francis, Jere R.、Reichelt, Kenneth、Wang, Dechun(2005)。The pricing of national and city-specific reputations for industry expertise in the U.S. audit market。The Accounting Review,80(1),113-136。  new window
11.Harvey, N.、Fischer, I.(1997)。Taking advice: Accepting help, improving judgment, and sharing responsibility。Organizational Behavior and Human Decision Processes,70(2),117-133。  new window
12.Sniezek, J. A.、Schrah, G. E.、Dalal, R. S.(2004)。Improving judgement with prepaid expert advice。Journal of Behavioral Decision Making,17(3),173-190。  new window
13.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。  new window
14.Quagli, A.、Avallone, F.(2010)。Fair value or cost model? Drivers of choice for IAS 40 in the real estate industry。European Accounting Review,19(3),461-493。  new window
15.Barth, M. E.、Clinch, G.(1998)。Revalued financial, tangible, and intangible assets: associations with share prices and non-market-based value estimates。Journal of Accounting Research,36(Suppl.),199-233。  new window
16.江美艷(20140500)。開放投資性不動產以公允價值後續評價,企業及投資人之實務因應。會計研究月刊,342,80-88。  延伸查詢new window
17.張書瑋(20140500)。投資性不動產迎向公允價值。會計研究月刊,342,68-76。  延伸查詢new window
18.Dietrich, J. Richard、Harris, Mary S.、Muller, Karl A. III(2000)。The reliability of investment property fair value estimates。Journal of Accounting and Economics,30(2),125-158。  new window
19.Israeli, D.(2015)。Recognition versus disclosure: Evidence from fair value of investment property。Review of Accounting Studies,20(4),1457-1503。  new window
20.Garg, M.、Hanlon, D.(2012)。The value relevance of fair value accounting: Evidence from the real estate industry。Corporate Ownership & Control,9(4),408-417。  new window
21.Landsman, W. R.(2007)。Is fair value accounting information relevant and reliable? Evidence from capital market research。Accounting and Business Research,37(Suppl.),19-30。  new window
22.Muller, M. A.、Riedl, E. J.、Sellhorn, T.(2015)。Recognition versus disclosure of fair values。The Accounting Review,90(6),2411-2447。  new window
23.Yao, D. F. T.、Percy, M.、Hu, F.(2015)。Fair value accounting for non-current assets and audit fees: Evidence from Australian companies。Journal of Contemporary Accounting & Economics,11(1),31-45。  new window
24.林嬋娟、林孝倫、羅勝議(20151200)。我國上市(櫃)公司審計公費資訊揭露對後續公費訂定之影響。中華會計學刊,11(2),203-239。new window  延伸查詢new window
25.Kumarasiri, J.、Fisher, R.(2011)。Auditors' perceptions of fair-value accounting: Developing country evidence。International Journal of Auditing,15,66-87。  new window
26.王炫斌、林嬋娟(20181200)。IAS 40雙重可選擇性之決定因素與經濟後果。中華會計學刊,14(2),129-180。new window  延伸查詢new window
27.周玲臺、王雅芳、林家駿(20170700)。財務報表重編與審計公費。會計評論,65,83-116。new window  延伸查詢new window
28.Christensen, H. B.、Nikolaev, V. V.(2013)。Does fair value accounting for non-financial assets pass the market test?。Review of Accounting Studies,18,734-775。  new window
29.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics,3(2),113-127。  new window
30.Ramanna, K.、Watts, R. L.(2012)。Evidence on the use of unverifiable estimates in required goodwill impairment。Review of Accounting Studies,17(4),749-780。  new window
31.Francis, J. R.、Wang, D.(2005)。Impact of the SEC's public fee disclosure requirement on subsequent period fees and implications for market efficiency。Auditing: A Journal of Practice & Theory,24(Suppl. 1),145-160。  new window
32.林嬋娟、林孝倫(20090700)。會計師事務所規模、品牌與競爭程度對審計公費之影響:中國之實證。會計評論,49,35-72。new window  延伸查詢new window
研究報告
1.Chen, C.、Lo, K.、Tsang, D.、Zhang, J.(2013)。Earnings management, firm location, and financial reporting choice: An analysis of fair value reporting for investment properties in an emerging market。Singapore Management University。  new window
2.Hsieh, Y. T.、Lin, C. J.(2015)。Auditing fair value measurements in the real estate industry: Auditors' response and the role of industry specialists。National Taiwan University。  new window
3.Lourenco, I.、Curto, J. D.(2008)。The value relevance of investment property fair values。  new window
 
 
 
 
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