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題名：Auditor Industry Expertise and Reporting Lags: Evidence from China
書刊名：會計審計論叢
作者：傅碧軼／楊雅智／黃鼎喬
作者(外文)：Fu, Biyi／Yang, Ya-chih／Huang, Ting-chiao
出版日期：2019
卷期：9:1
頁次：頁75-117
主題關鍵詞：會計師產業專家；審計報告時間落差；中國；Auditor industry expertise；Reporting lags；China
原始連結：連回原系統網址new window
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  • 點閱點閱:8
期刊論文
1.Lee, H. Y.、Son, M.(2009)。Earnings announcement timing and earnings management。Applied Financial Economics，19(4)，319-326。  new window
2.Hammersley, J. S.(2006)。Pattern identification and industry-specialist auditors。The Accounting Review，81(2)，309-336。  new window
3.Ashton, R. H.、Graul, P. R.、Newton, J. D.(1989)。Audit delay and the timeliness of corporate reporting。Contemporary Accounting Research，5(2)，657-673。  new window
4.Henderson, B. Charlene、Kaplan, Steven E.(2000)。An examination of audit report lag for banks: A panel data approach。Auditing: A Journal of Practice and Theory，19(2)，159-174。  new window
5.DeFond, M. L.、Francis, J. R.(2005)。Audit research after Sarbanes-Oxley。Auditing: A Journal of Practice & Theory，24(Supplement)，5-30。  new window
6.Ashton, R. H.、Willingham, J. J.、Elliott, R. K.(1987)。An empirical analysis of audit delay。Journal of Accounting Research，25(2)，275-292。  new window
7.Courtis, J. K.(1976)。Relationships between Timeliness in Corporate Reporting and Corporate Attributes。Accounting and Business Research，7(25)，45-56。  new window
8.Tanyi, P.、Raghunandan, K.、Barua, A.(2010)。Audit report lags after voluntary and involuntary auditor changes。Accounting Horizons，24(4)，671-688。  new window
9.Wang, Q.、Wong, T. J.、Xia, L. J.(2008)。State ownership, institutional environment and auditor choice: Evidence from China。Journal of Accounting and Economics，46(1)，112-134。  new window
10.Cahan, S. F.、Godfrey, J. M.、Hamilton, J.、Jeter, D. C.(2008)。Auditor specialization, auditor dominance, and audit fees: The role of investment opportunities。The Accounting Review，83(6)，1393-1423。  new window
11.Ettredge, M. L.、Li, C.、Sun, L.(2006)。The impact of SOX section 404 internal control quality assessment on audit delay in the SOX era。Auditing: A Journal of Practice and Theory，25(2)，1-23。  new window
12.Djankov, Simeon、La Porta, Rafael、Lopez-de-Silanes, Florencio、Shleifer, Andrei(2008)。The Law and Economics of Self-Dealing。Journal of Financial Economics，88(3)，430-465。  new window
13.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
14.Owhoso, Vincent E.、Messier, William F. Jr.、Lynch, John G. Jr.(2002)。Error detection by industry-specialized teams during sequential audit review。Journal of Accounting Research，40(3)，883-900。  new window
15.Al-Ajmi, J.(2008)。Audit and reporting delays: evidence from an emerging market。Advances in Accounting，24(2)，217-226。  new window
16.Habib, A.、Bhuiyan, Md. B. U.(2011)。Audit firm industry specialization and the audit report lag。Journal of International Accounting, Auditing and Taxation，20(1)，32-44。  new window
17.Krishnan, J.、Yang, J. S.(2009)。Recent trends in audit report and earnings announcement lags。Accounting Horizons，23(3)，265-288。  new window
18.Lee, H. Y.、Mande, V.、Son, M.(2008)。A comparison of reporting lags of multinational and domestic firms。Journal of International Financial Management and Accounting，19(1)，28-56。  new window
19.Choi, J. H.、Kim, J. B.、Liu, X.、Simunic, D. A.(2008)。Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence。Contemporary Accounting Research，25(1)，55-99。  new window
20.Zerni, M.(2012)。Audit partner specialization and audit fees: Some evidence from Sweden。Contemporary Accounting Research，29(1)，312-340。  new window
21.Solomon, Ira、Shields, Michael D.、Whittington, O. Ray(1999)。What do industry-specialist auditors know?。Journal of Accounting Research，37(1)，191-208。  new window
22.Sengupta, P.(2004)。Disclosure timing: Determinants of quarterly earnings release dates。Journal of Accounting and Public Policy，23(6)，457-482。  new window
23.Chambers, Anne E.、Penman, Stephen H.(1984)。Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements。Journal of Accounting Research，22(1)，21-47。  new window
24.DeFond, M. L.、Wong, T. J.、Li, S.(2000)。The Impact of Improved Auditor Independence on Audit Market Concentration in China。Journal of Accounting and Economics，28(3)，269-305。  new window
25.Chen, C. J. P.、Su, X.、Wu, X.(2007)。Market Competitiveness and Big 5 Pricing: Evidence from China's Binary Market。The International Journal of Accounting，42(1)，1-24。  new window
26.Francis, Jere R.、Yu, Michael D.(2009)。Big 4 Office Size and Audit Quality。The Accounting Review，84(5)，1521-1552。  new window
27.Balsam, S.、Krishnan, J.、Yang, J. S.(2003)。Auditor Industry Specialization and Earnings Quality。Auditing: A Journal of Practice & Theory，22(2)，71-97。  new window
28.DeFond, Mark L.、Zhang, Jieying(2014)。A review of archival auditing research。Journal of Accounting and Economics，58(2/3)，275-326。  new window
29.Carson, E.(2009)。Industry Specialization by Global Audit Firm Networks。The Accounting Review，84(2)，355-382。  new window
30.Low, K. Y.(2004)。The effects of industry specialization on audit risk assessments and audit-planning decisions。The Accounting Review，79(1)，201-219。  new window
31.Sengupta, P.(1998)。Corporate disclosure quality and the cost of debt。The Accounting Review，73(4)，459-474。  new window
32.Chin, Chen-Lung、Chi, Hsin-Yi(2009)。Reducing restatements with increased industry expertise。Contemporary Accounting Research，26(3)，729-765。  new window
33.Chen, Gongmeng、Firth, Michael、Gao, Daniel N.、Rui, Oliver M.(2006)。Ownership structure, corporate governance, and fraud: Evidence from China。Journal of Corporate Finance，12(3)，424-448。  new window
34.Fan, Joseph P. H.、Wong, Tak-Jun(2005)。Do External Auditors Perform A Corporate Governance Role in Emerging Markets? Evidence from East Asia。Journal of Accounting Research，43(1)，35-72。  new window
35.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
36.Thompson, Samuel B.(2011)。Simple Formulas for Standard Errors That Cluster by Both Firm and Time。Journal of Financial Economics，99(1)，1-10。  new window
37.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。  new window
38.Dunn, K. A.、Mayhew, B. W.(2004)。Audit Firm Industry Specialization and Client Disclosure Quality。Review of Accounting Studies，9(1)，35-58。  new window
39.Krishnan, G. V.(2005)。The association between big 6 auditor industry expertise and the asymmetric timeliness of earnings。Journal of Accounting, Auditing & Finance，20(3)，209-228。  new window
40.Davies, B.、Whittred, G. P.(1980)。The Association between Selected Corporate Attributes and Timeliness in Corporate Reporting: Further Analysis。Abacus，16(1)，48-60。  new window
41.Gilling, D. M.(1977)。Timeliness in Corporate Reporting: Some Further Comment。Accounting and Business Research，8(29)，34-36。  new window
42.Haw, I. M. G.、Park, K.、Qi, D.、Wu, W.(2003)。Audit qualification and timing of earnings announcements: Evidence from China。Auditing: A Journal of Practice & Theory，22(2)，121-146。  new window
43.Newton, James D.、Ashton, Robert H.(1989)。The Association between Audit Technology and Audit Delay。Auditing: A Journal of Practice & Theory，8(Supplement)，20-37。  new window
44.Dyer, J. C. IV、McHugh, A. J.(1975)。The Timeliness of the Australian Annual Report。Journal of Accounting Research，13(3)，204-219。  new window
45.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
46.Ball, Ray、Robin, Ashok、Wu, Joanna Shuang(2003)。Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries。Journal of Accounting and Economics，36(1-3)，235-270。  new window
47.Choi, Jong-Hag、Kim, Jeong-Bon、Kim, Chansog Francis、Zang, Yoonseok(2010)。Audit Office Size, Audit Quality, and Audit Pricing。Auditing: A Journal of Practice & Theory，29(1)，73-97。  new window
48.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
49.Kross, William、Schroeder, Douglas A.(1984)。An Empirical Investigation of the Effect of Quarterly Earnings Announcement Timing on Stock Returns。Journal of Accounting Research，22(1)，153-176。  new window
50.Abbott, L. J.、Parker, S.、Peters, G. F.(2012)。Internal audit assistance and external audit timeliness。Auditing: A Journal of Practice and Theory，31(4)，3-20。  new window
51.Atanasov, V. A.、Black, B. S.(2016)。Shock-based causal inference in corporate finance and accounting research。Critical Finance Review，5，207-304。  new window
52.Bae, C. H.、Woo, Y. S.(2015)。The effect of audit report lag and management discretionary report lag on analyst forecasts: Evidence from Korea。Investment Management and Financial Innovations，12(1)，318-328。  new window
53.Bae, C. H.、Woo, Y. S.(2016)。The effect of CEO turnover on audit report lag and management discretionary report lag: Evidence from Korea。Investment Management and Financial Innovations，13(1)，61-66。  new window
54.Chan, K. H.、Luo, V. W.、Mo, P. L.(2016)。Determinants and implications of long audit reporting lags: Evidence from China。Business Research，46(2)，145-166。  new window
55.Givoly, D.、Palmon, D.(1982)。Timeliness of annual earnings announcement: Some empirical evidence。The Accounting Review，57(3)，486-508。  new window
56.Hoitash, R.、Hoitash, U.(2018)。Measuring accounting reporting complexity with XBRL。The Accounting Review，93(1)，259-287。  new window
57.Huang, H. W.、Dao, M.、Sun, W. C.(2017)。The timeliness of financial reporting and fair values: Evidence from U.S. banks。Review of Pacific Basin Financial Markets and Policies，20(1)。  new window
58.Kausar, A.、Shroff, N.、White, H.(2016)。Real effects of the audit choice。Journal of Accounting and Economics，62(1)，157-181。  new window
59.Knechel, W. R.、Sharma, D. S.(2012)。Auditor-provided nonaudit services and audit effectiveness and efficiency: Evidence from pre- and post-SOX audit report lags。Auditing: A Journal of Practice and Theory，31(4)，85-114。  new window
60.Lambert, T. A.、Jones, K. L.、Brazel, J. F.、Showalter, D. S.(2017)。Audit time pressure and earnings quality: An examination of accelerated filings。Accounting, Organizations and Society，58，50-66。  new window
61.Leventis, S.、Weetman, P.(2004)。Timeliness of financial reporting: Applicability of disclosure theories in and emerging capital market。Accounting and Business Research，34(1)，43-56。  new window
62.Liu, X.、Simunic, D. A.(2005)。Profit sharing in an auditing oligopoly。The Accounting Review，80(2)，677-702。  new window
63.McGee, R. W.、Yuan, X.(2012)。Corporate governance and the timeliness of financial reporting: A comparative study of the People's Republic of China, the USA and the European Union。Journal of Asia Business Studies，6(1)，5-16。  new window
64.Munsif, V.、Raghunandan, K.、Rama, D. V.(2012)。Internal control reporting and audit report lags: Further evidence。Auditing: A Journal of Practice and Theory，31(3)，203-218。  new window
65.Wang, K.、Sewon, O.、Iqbal, Z.(2009)。Audit pricing and auditor industry specialization in an emerging market: Evidence from China。Journal of International Accounting, Auditing and Taxation，18(1)，60-72。  new window
66.Williams, D. D.、Dirsmith, M. W.(1988)。The effects of audit technology on auditor efficiency: Auditing and the timeliness of client earnings announcements。Accounting Organization and Society，13(5)，487-508。  new window
67.Chen, Shimin、Sun, Sunny Y. J.、Wu, Donghui(2010)。Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis。The Accounting Review，85(1)，127-158。  new window
68.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
69.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
70.Chan, K. H.、Wu, D.(2011)。Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China。Contemporary Accounting Research，28(1)，175-213。  new window
71.Francis, Jere R.、Wang, Dechun(2008)。The joint effect of investor protection and Big 4 audits on earnings quality around the world。Contemporary Accounting Research，25(1)，157-191。  new window
72.Carcello, J. V.、Nagy, A. L.(2004)。Client size, auditor specialization and fraudulent financial reporting。Managerial Auditing Journal，19(5)，651-668。  new window
73.Francis, J. R.、Pinnuck, M. L.、Watanabe, O.(2014)。Auditor style and financial statement comparability。The Accounting Review，89(2)，605-633。  new window
74.Lang, Mark H.、Lundholm, Russell J.(1996)。Corporate Disclosure Policy and Analyst Behavior。The Accounting Review，71(4)，467-492。  new window
75.Reichelt, Kenneth J.、Wang, Dechun(2010)。National and office-specific measures of auditor industry expertise and effects on audit quality。Journal of Accounting Research，48(3)，647-686。  new window
76.Lang, M. H.、Lundholm, R. J.(1993)。Cross-sectional determinants of analyst ratings of corporate disclosures。Journal of Accounting Research，31(2)，246-271。  new window
77.López-de-Silanes, Florencio、La Porta, Rafael、Vishny, Robert W.、Shleifer, Andrei(2000)。Investor Protection and Corporate Governance。Journal of Financial Economics，58(1/2)，3-27。  new window
78.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(2002)。Investor protection and corporate valuation。The Journal of Finance，57(3)，1147-1170。  new window
79.Bamber, E. M.、Bamber, L. S.、Schoderbek, M. P.(1993)。Audit Structure and Other Determinants of Audit Report Lag: An Empirical Analysis。Auditing: A Journal of Practice & Theory，12(1)，1-23。  new window
80.Knechel, W. R.、Payne, J. L.(2001)。Additional Evidence on Audit Report Lag。Auditing: A Journal of Practice & Theory，20(1)，137-146。  new window
81.Craswell, A. T.、Francis, J. R.、Taylor, S. L.(1995)。Auditor Brand Name Reputations and Industry Specializations。Journal of Accounting and Economics，20(3)，297-322。  new window
82.Ferguson, Andrew、Francis, Jere R.、Stokes, Donald J.(2003)。The effects of firm-wide and office-level industry expertise on audit pricing。The Accounting Review，78(2)，429-449。  new window
83.Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons，17(S1)，1-16。  new window
84.Zmijewski, Mark E.(1984)。Methodological Issues Related to the Estimation of Financial Distress Prediction Models。Journal of Accounting Research，22(Supplement)，59-82。  new window
研究報告
1.Elder, R. J.、Zhou, J.(2002)。Audit firm size, industry specialization and earnings management by initial public offering firms。Syracuse University：University of Hawaii at Manoa。  new window
圖書
1.Oxera Consulting(2007)。Ownership Rules of Audit Firms and Their Consequences for Audit Market Concentration。Oxford：Oxera Consulting。  new window
2.Center for Audit Quality(2014)。CAQ Approach to Audit Quality Indicators。Washington, DC：CAQ。  new window
3.European Commission(2010)。Green Paper on Audit Policy: Lessons from the Crisis。Brussels：EU。  new window
4.Public Company Accounting Oversight Board(2011)。Improving Transparency through Disclosure of Engagement Partner and Certain Other Participants in Audits。Washington, DC：PCAOB。  new window
5.Public Company Accounting Oversight Board(2015)。Concept Release on Audit Quality Indicators。Washington, DC：PCAOB。  new window
6.Simunic, D. A.、Stein, M. T.(1987)。Product Differentiation in Auditing: Auditor Choice in the Market for Unseasoned New Issues。The Canadian Certified General Accountants' Research Foundation。  new window
7.US Treasury(2008)。Advisory Committee on the Auditing Profession: Final Report, October 6, 2008。Washington, DC：US Treasury。  new window
其他
1.Federation of European Accountants(2016)。Overview of Audit Quality Indicators Initiatives，Brussels：FEE。，https://www.accountancyeurope.eu/wp-content/uploads/1607_Update_of_Overview_of_AQIs.pdf。  new window
2.Public Company Accounting Oversight Board(2015)。Improving the Transparency of Audits: Rules to Require Disclosure of Certain Audit Participants on a New PCAOB Form and Related Amendments to Auditing Standards (Rule 3211. Auditor Reporting of Certain Audit Participants)，Washington, DC：PCAOB。，https://pcaobus.org/News/Releases/Pages/PCAOB-adopts-disclosure-rules-Form-AP-12-15-15.aspx。  new window
 
 
 
 
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