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題名:Does Providing Non-audit Service Impact Audit Quality? Evidence of Corporate Social Responsibility (CSR) Report Assurance and Financial Report Audit Quality
書刊名:當代會計
作者:何里仁 引用關係江向才
作者(外文):He, Li-jenChiang, Hsiang-tsai
出版日期:2019
卷期:20:2
頁次:頁117-172
主題關鍵詞:企業社會責任非審計服務確信服務審計品質CSRCorporate social responsibilityNon-audit serviceAssurance serviceAudit quality
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:14
  • 點閱點閱:6
期刊論文
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18.Reynolds, J. Kenneth、Francis, Jere R.(2000)。Does size matter? The influence of large clients on office-level auditor reporting decisions。Journal of Accounting and Economics,30(3),375-400。  new window
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22.Achleitner, A. K.、Günther, N.、Kaserer, C.、Siciliano, G.(2014)。Real earnings management and accrual-based earnings management in family firms。European Accounting Review,23(3),431-461。  new window
23.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
24.Hsu, Y. S.、Chen, H. C.、Chen, W. C.(2013)。The impact of board characteristics on the choice of earnings management。Journal of Accounting Review,57,39-72。  new window
25.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
26.Lim, Chee Y.、Ding, David K.、Charoenwong, Charlie(2013)。Non-Audit Fees, Institutional Monitoring, and Audit Quality。Review of Quantitative Finance & Accounting,41(2),343-384。  new window
27.Chin, C. L.、Chi, H. Y.(2009)。Reducing restatement with increased industry expertise。Contemporary Accounting Research,26(3),729-765。  new window
28.Chang, H.、Chen, J.、Duh, R. R.、Li, S. H.(2011)。Productivity growth in the public accounting industry: The roles of information technology and human capital。Auditing: A Journal of Practice & Theory,30(1),21-48。  new window
29.Huggins, A.、Green, W. J.、Simnett, R.(2011)。The competitive market for assurance engagements on greenhouse gas statements: Is there a role for assurers from the accounting profession?。Current Issues in Auditing,5(2),A1-A12。  new window
30.Guidry, R. P.、Patten, D. M.(2010)。Market reactions to the first-time issuance of corporate sustainability reports: evidence that quality matters。Sustainability accounting, management and policy journal,1(1),33-50。  new window
31.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。  new window
32.Simunic, Dan A.(1984)。Auditing, Consulting, and Auditor Independence。Journal of Accounting Research,22(2),679-702。  new window
33.Lee, H. Y.、Mande, V.、Son, M.(2009)。Do Lengthy Auditor Tenure and the Provision of Non-Audit Services by the External Auditor Reduce Audit Report Lags?。International Journal of Auditing,13(2),87-104。  new window
34.Tai, Y. H.(2015)。Restricted stock grants, board committees, and real earnings management: evidence from publicly-traded companies in Taiwan。Journal of Contemporary Accounting,16(1),1-31。  new window
35.Robinson, D.(2008)。Auditor independence and auditor-provided tax service: Evidence from going-concern audit opinions prior to bankruptcy filings。Auditing: A Journal of Practice and Theory,27(2),31-54。  new window
36.Cohen, J. R.、Simnett, R.(2015)。CSR and assurance services: A research agenda。Auditing: A Journal of Practice & Theory,34(1),59-74。  new window
37.Järvinen, T.、Myllymäki, E.-R.(2016)。Real earnings management before and after reporting SOX 404 material weaknesses。Accounting Horizons,30(1),119-141。  new window
38.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
39.Basioudis, I. G.、Papakonstantinou, E.、Geiger, M. A.(2008)。Audit fees, non-audit fees and auditor going-concern reporting decisions in the United Kingdom。Abacus,44(3),284-309。  new window
40.Cahan, S.、Emanuel, D.、Hay, D.、Wong, N.(2008)。Non-audit fees, long-term auditor-client relationships and earnings management。Accounting and Finance,48(2),181-207。  new window
41.Choi, A.、Choi, J. H.、Sohn, B. C.(2018)。The joint effect of audit quality and legal regimes on the use of real earnings management: International evidence。Contemporary Accounting Research,35(4),2225-2257。  new window
42.Duh, R. R.、Hsu, A. W. H.、Teng, Y. H.(2017)。The effects of CSR reports' assurance providers, assurance levels and industry specialists on credibility: An experimental investigation。Taiwan Accounting Review,12(Special issue),503-536。  new window
43.Habib, A.、Islam, A.(2007)。Determinants and consequences of non-audit service fees: Preliminary evidence from Bangladesh。Managerial Auditing Journal,22(5),446-469。  new window
44.Joe, J. R.、Vandervelde, S. D.(2007)。Do auditor-provided nonaudit services improve audit effectiveness?。Contemporary Accounting Research,24(2),467-487。  new window
45.Knechel, W. R.、Sharma, D. S.、Sharma, V. D.(2012)。Non-audit services and knowledge spillovers: Evidence from New Zealand。Journal of Business Finance and Accounting,39(1/2),60-81。  new window
46.Koh, K.、Rajgopal, S.、Srinivasan, S.(2013)。Non-audit services and financial reporting quality: Evidence from 1978 to 1980。Review of Accounting Studies,18(1),1-33。  new window
47.Li, C. H.、Yang, Y. J.、Cheng, K. C.(2016)。Working capital management and estimations of discretionary accruals。NTU Management Review,26(3),63-92。  new window
48.Ratzinger-Sakel, N. V. S.(2013)。Auditor fees and auditor independence: Evidence from going concern reporting decisions in Germany。Auditing: A Journal of Practice and Theory,32(4),129-168。  new window
49.Wang, Kun Tracy、Li, Dejia(2016)。Market reactions to the first-time disclosure of corporate social responsibility reports: Evidence from China。Journal of Business Ethics,138(4),661-682。  new window
50.Wu, C. Y. H.、Hsu, H. H.、Haslam, J.(2016)。Audit committees, non-audit services, and auditor reporting decisions prior to failure.。The British Accounting Review,48(2),240-256。  new window
51.Ashbaugh, Hollis、LaFond, Ryan、Mayhew, Brian W.(2003)。Do nonaudit services compromise auditor independence? Further evidence。The Accounting Review,78(3),611-639。  new window
52.Duh, R.-R.、Lee, W.-C.、Hua, C.-Y.(2009)。Non-audit service and auditor independence: an examination of the Procomp effect。Review of Quantitative Finance and Accounting,32(1),33-59。  new window
53.Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review,53(1),112-134。  new window
54.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。  new window
55.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。  new window
56.Bartov, Eli、Gul, Ferdinand A.、Tsui, Judy S. L.(2000)。Discretionary-accruals Models and Audit Qualifications。Journal of Accounting and Economics,30(3),421-452。  new window
57.Cohen, Daniel A.、Zarowin, Paul(2010)。Accrual-based and real earnings management activities around seasoned equity offerings。Journal of Accounting and Economics,50(1),2-19。  new window
58.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
59.Gunny, Katherine A.(2010)。The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks。Contemporary Accounting Research,27(3),855-888。  new window
60.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
61.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society,47(1),153-162。  new window
62.Lennox, Clive S.、Francis, Jere R.、Wang, Zitian(2012)。Selection models in accounting research。The Accounting Review,87(2),589-616。  new window
63.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。  new window
64.Watts, Ross L.、Zimmerman, Jerold L.(1990)。Positive accounting theory: A ten year perspective。The Accounting Review,65(1),131-156。  new window
65.Simnett, R.、Vanstraelen, A.、Chua, W. F.(2009)。Assurance on sustainability reports: An international comparison。The Accounting Review,84(3),937-967。  new window
66.Frankel, Richard M.、Johnson, Marilyn F.、Nelson, Karen K.(2002)。The Relation Between Auditors' Fees for Nonaudit Services and Earnings Management。The Accounting Review,77(S1),71-105。  new window
67.Lawrence, Alastair、Minutti-Meza, Miguel、Zhang, Ping(2011)。Can Big 4 versus Non-Big 4 differences in audit-quality proxies be attributed to client characteristics?。The Accounting Review,86(1),259-286。  new window
68.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
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研究報告
1.Garven, S. A.(2009)。The effect of board and audit committee characteristics on real earnings management: Do boards and audit committees play a role in its constraint?。University of Alabama。  new window
其他
1.KPMG(2013)。The KPMG Surver of Corporate Responsibility Reporting Survey 2013,http://www.kpmg.com/au/en/issuesandinsights/articlespublications/pages/corporate-responsibility-reporting-survey-2013.aspx。  new window
2.Liang, Y. C.,Zeng, Y. C.(2016)。Are you assured? Talking about the corporate social responsibility report。  new window
 
 
 
 
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