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題名:金融業關鍵查核事項、董事會結構與審計品質之相關研究
書刊名:財金論文叢刊
作者:呂珮珊 引用關係林志遠
作者(外文):Lu, Pei-shanLin, Zhi-yuan
出版日期:2020
卷期:32
頁次:頁30-42
主題關鍵詞:關鍵查核事項審計品質董事會結構Key audit mattersAudit qualityComposition of directors and supervisors
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:39
  • 點閱點閱:7
期刊論文
1.蘇裕惠(20051100)。會計師任期與審計品質。當代會計,6(2),187-220。new window  延伸查詢new window
2.Knapp, M.(1991)。Factor That Audit Committee Members Use as Surrogates for Audit Quality。Auditing: A Journal of Practice and Theory,10(2),35-52。  new window
3.李建然、許書偉、陳政芳(20030700)。非審計服務與異常應計數之關聯性研究。會計評論,37,1-30。new window  延伸查詢new window
4.Larcker, David F.、Richardson, Scott A.(2004)。Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance。Journal of Accounting Research,42(3),625-658。  new window
5.Bliss, Mark A.(2011)。Does CEO duality constrain board independence? Some evidence from audit pricing。Accounting & Finance,51(2),361-380。  new window
6.O'sullivan, N.(2000)。The impact of board composition and ownership on audit quality: Evidence from large UK companies。The British Accounting Review,32(4),397-414。  new window
7.劉韻僖、林玉娟(20080700)。董事會規模與獨立性對董事會功能影響之研究。東海管理評論,10(1),187-223。new window  延伸查詢new window
8.Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics,20(1),61-91。  new window
9.Francis, Jere R.、Maydew, Edward L.、Sparks, H. Charles(1999)。The role of big 6 auditors in the credible reporting of accruals。Auditing: A Journal of Practice and Theory,18(2),17-34。  new window
10.Francis, J. R.、Wilson, E. R.(1988)。Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation。The Accounting Review,63(4),663-682。  new window
11.Moehrle, S. R.、Franzen, L.、Meckfessel, M.、Reynolds-Moehrle, J.(2015)。Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2015 academic literature。Research in Accounting Regulation,28(2),96-108。  new window
12.DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics,25(1),35-67。  new window
13.Carey, Peter、Simnett, Roger(2006)。Audit partner tenure and audit quality。The Accounting Review,81(3),653-676。  new window
14.DeAngelo, Harry、Skinner, Douglas J.、DeAngelo, Linda E.(1994)。Accounting choice in troubled companies。Journal of Accounting and Economics,17(1/2),113-143。  new window
15.Abbott, Lawrence J.、Parker, Susan、Peters, Gary F.(2004)。Audit Committee Characteristics and Restatements: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations。Auditing: A Journal of Practice & Theory,23(1),69-87。  new window
會議論文
1.許月瑜、許龍生、尤連慶、傅裕耀(2011)。會計師任期、產業專精、審計公費與審計品質關係之研究。2011第三屆管理創新與行銷專案研討會,國立高雄應用科技大學(主辦) 。國立高雄應用科技大學。  延伸查詢new window
研究報告
1.Köhler, Annette、Ratzinger-Sakel, Nicole V. S.、Theis, Jochen(2016)。The Effects of Key Audit Matters on the Auditor's Report's Communicative Value: Experimental Evidence from Investment Professionals and Non-Professional Investors。University of Duisburg-Essen。  new window
學位論文
1.王靖為(2019)。關鍵查核事項對財務報表盈餘品質及審計公費之影響--以銀行業為例(碩士論文)。中原大學。  延伸查詢new window
2.吳姍穎(2007)。公司治理對會計師選任與盈餘管理之影響(博士論文)。國立成功大學。new window  延伸查詢new window
3.洪三奇(2014)。董事會獨立性及董事會規模對審計品質需求之影響(碩士論文)。中國文化大學。  延伸查詢new window
4.洪筱雯(2009)。非審計服務與會計師任期對審計品質之影響(碩士論文)。銘傳大學。  延伸查詢new window
5.莊志誠(2019)。新式查核報告中關鍵查核事項揭露之探討(碩士論文)。國立中興大學。  延伸查詢new window
6.陳佳佳(2018)。關鍵查核事項與資產減損(碩士論文)。輔仁大學。  延伸查詢new window
7.陳亮宇(2018)。銀行業關鍵查核事項之決策--以IT風險為例(碩士論文)。國立政治大學。  延伸查詢new window
8.陳姿妤(2018)。關鍵查核事項與審計品質、審計成本之關聯性(碩士論文)。國立臺灣大學。  延伸查詢new window
9.陳皓宇(2018)。財報品質與關鍵查核事項之關聯性(碩士論文)。國立中正大學。  延伸查詢new window
10.彭昭勳(2007)。董事會獨立性、外部次大股東與審計公費及非審計公費之關連性(碩士論文)。中原大學。  延伸查詢new window
11.楊孟萍(1994)。審計品質對交易量影響之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
12.趙麒合(2018)。關鍵查核事項對審計強度之影響(碩士論文)。國立臺灣大學。  延伸查詢new window
13.鄭智中(2018)。揭露關鍵查核事項與盈餘品質之關聯性研究(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Pedhazur, E. J.(1997)。Multiple regression in behavioral research。New York:Harcourt Brace College Publishers。  new window
 
 
 
 
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