期刊論文| 1. | 陳慧玲、張瑀珊、顏信輝(20120600)。會計師查核報告簽章方式之探討：司法與證券監理人員之看法。會計審計論叢，2(1)，1-30。 延伸查詢 |
| 2. | Ruiz-Barbadillo, Emiliano、Gómez-Aguilar, Nieves、Carrera, Nieves(2009)。Does mandatory audit firm rotation enhance auditor independence? Evidence from Spain。Auditing: A Journal of Practice & Theory，28(1)，113-135。  |
| 3. | Dao, M.、Raghunandan, K.、Rama, D. V.(2012)。Shareholder voting on auditor selection, audit fees, and audit quality。The Accounting Review，87(1)，149-171。 |
| 4. | 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。 |
| 5. | Zerni, M.(2012)。Audit partner specialization and audit fees: Some evidence from Sweden。Contemporary Accounting Research，29(1)，312-340。 |
| 6. | Geiger, M. A.、Raghunandan, K.、Rama, D. V.(2006)。Auditor decision-making in different litigation environments: The Private Securities Litigation Reform Act, audit reports and audit firm size。Journal of Accounting and Public Policy，25(3)，332-353。 |
| 7. | Craswell, A. T.、Stokes, D. J.、Laughton, J.(2002)。Auditor independence and fee dependence。Journal of Accounting and Economics，33(2)，253-275。 |
| 8. | Sundgren, S.、Svanström, T.(2014)。Auditor-in-charge characteristics and going-concern reporting。Contemporary Accounting Research，31(2)，531-550。 |
| 9. | Chin, Chen-Lung、Chi, Hsin-Yi(2009)。Reducing restatements with increased industry expertise。Contemporary Accounting Research，26(3)，729-765。 |
| 10. | 李建然、林秀鳳(20051000)。會計師任期與異常應計數之關聯性研究。管理評論，24(4)，103-126。 延伸查詢 |
| 11. | Libby R.、Trotman, K. T.(1993)。The Review Process as a Control for Differential Recall of Evidence in Auditor Judgment。Accounting, Organizations and Society，18(6)，559-574。 |
| 12. | Knechel, W. R.、Vanstraelen, A.、Zerni, M.(2015)。Does the identity of engagement partners matter? An analysis of audit partner reporting decisions。Contemporary Accounting Research，32(4)，1443-1478。 |
| 13. | Carcello, J. V.、Li, Chan(2013)。Costs and benefits of requiring an engagement partner signature: recent experience in the United Kingdom。The Accounting Review，88(5)，1511-1546。 |
| 14. | Lennox, C. S.(2005)。Audit quality and executive officers' affiliations with CPA firms。Journal of Accounting and Economics，39(2)，201-231。 |
| 15. | Aobdia, Daniel、Lin, Chan-Jane、Petacchi, Reining(2015)。Capital market consequences of audit partner quality。The Accounting Review，90(6)，2143-2176。 |
| 16. | Francis, J. R.、Richard, C.、Vanstraelen, A.(2009)。Assessing France's joint audit requirement: Are two heads better than one?。Auditing: A Journal of Practice & Theory，28(2)，35-63。 |
| 17. | 林孝倫、林嬋娟(20161200)。亞洲地區審計品質研究回顧。臺大管理論叢，27(1)，305-362。 延伸查詢 |
| 18. | 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。 延伸查詢 |
| 19. | Lennox, C. S.、Wu, X.(2018)。A review of the archival literature on audit partners。Accounting Horizons，32(2)，1-35。 |
| 20. | Granja, J.(2018)。Disclosure Regulation in the Commercial Banking Industry: Lessons From the National Banking Era。Journal of Accounting Research，56(1)，173-216。 |
| 21. | Ball, Ray、Shivakumar, Lakshmanan(2005)。Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness。Journal of Accounting & Economics，39(1)，83-128。 |
| 22. | André, P.、Broye, G.、Pong, C.、Schatt, A.(2016)。Are joint audits associated with higher audit fees?。European Accounting Review，25(2)，245-274。 |
| 23. | Blay, A.、Notbohm, M.、Schelleman, C.、Valencia, A.(2014)。Audit quality effects of an individual audit engagement partner signature mandate。International Journal of Auditing，18(3)，172-192。 |
| 24. | Cameran, M.、Prencipe, A.、Trombetta, M.(2016)。Mandatory audit firm rotation and audit quality。European Accounting Review，25(1)，35-58。 |
| 25. | Deng, M.、Lu, T.、Simunic, D. A.、Ye, M.(2014)。Do joint audits improve or impair audit quality?。Journal of Accounting Research，52(5)，1029-1060。 |
| 26. | Ittonen, Kim、Trønnes, P. C.(2015)。Benefits and costs of appointing joint audit engagement partners。Auditing: A Journal of Practice & Theory，34(3)，23-46。 |
| 27. | Lin, C. J.、Lin, H. L.、Yen, A. R.(2014)。Dual audit, audit firm independence, and auditor conservatism。Review of Accounting and Finance，13(1)，65-87。 |
| 28. | Luehlfing, M. S.、Copley, P. A.、Shockley, R. A.(1995)。An examination of the relationship between audit-related risks and the second partner review。Journal of Accounting, Auditing & Finance，10(1)，43-50。 |
| 29. | Matsumura, E. M.、Tucker, R. R.(1995)。Second partner review: An analytical model。Journal of Accounting, Auditing & Finance，10(1)，173-200。 |
| 30. | Tucker, R. R.、Matsumura, E. M.(1997)。Second-partner review: An experimental economics investigation。Auditing: A Journal of Practice & Theory，16(1)，79-98。 |
| 31. | Zerni, M.、Haapamäki, E.、Järvinen, T.、Niemi, L.(2012)。Do joint audits improve audit quality? Evidence from voluntary joint audits。European Accounting Review，21(4)，731-765。 |
| 32. | Chaney, Paul K.、Jeter, Debra C.、Shivakumar, Lakshmanan(2004)。Self-selection of auditors and audit pricing in private firms。The Accounting Review，79(1)，51-72。 |
| 33. | 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。 |
| 34. | 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。 |
| 35. | 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。 |
| 36. | Chi, W. C.、Douthett, E. B. Jr.、Lisic, L. L.(2012)。Client importance and audit partner independence。Journal of Accounting and Public Policy，31(3)，320-336。 |
| 37. | Chi, Wuchun、Huang, Huichi、Liao, Yichun、Xie, Hong(2009)。Mandatory audit partner rotation, audit quality and market perception: Evidence from Taiwan。Contemporary Accounting Research，26(2)，359-391。 |
| 38. | Chow, Chee W.(1982)。The Demand for External Auditing: Size, Debt and Ownership Influences。The Accounting Review，57(2)，272-291。 |
| 39. | DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。 |
| 40. | DeFond, M. L.、Lennox, C. S.(2011)。The effect of SOX on small auditor exits and audit quality。Journal of Accounting and Economics，52(1)，21-40。 |
| 41. | 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。 |
| 42. | Firth, Michael、Fung, Peter M. Y.、Rui, Oliver M.(2007)。Ownership, two-tier board structure, and the informativeness of earnings: Evidence from China。Journal of Accounting and Public Policy，26(4)，463-496。 |
| 43. | Fortin, S.、Pittman, J. A.(2007)。The Role of Auditor Choice in Debt Pricing in Private Firms。Contemporary Accounting Research，24(3)，859-896。 |
| 44. | Francis, J. R.、Krishnan, J.(2002)。Evidence on auditor risk-management strategies before and after the Private Securities Litigation Reform Act of 1995。Asia-Pacific Journal of Accounting and Economics，9(2)，135-157。 |
| 45. | Ghosh, Aloke、Moon, Doocheol(2005)。Auditor tenure and perceptions of audit quality。The Accounting Review，80(2)，585-612。 |
| 46. | 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。 |
| 47. | Gul, Ferdinand A.、Wu, Donghui、Yang, Zhifeng(2013)。Do individual auditors affect audit quality? Evidence from archival data。The Accounting Review，88(6)，1993-2023。 |
| 48. | Mutchler, J. F.、Hopwood, W.、McKeown, J. M.(1997)。The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt companies。Journal of Accounting Research，35(2)，295-310。 |
| 49. | Tan, H. T.(1995)。Effects of expectations, prior involvement, and review awareness on memory for audit evidence and judgment。Journal of Accounting Research，33(1)，113-135。 |
| 50. | Teoh, Siew Hong、Wong, T. J.(1993)。Perceived Auditor Quality and the Earnings Response Coefficient。The Accounting Review，68(2)，346-366。 |
| 51. | 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。 |
| 52. | Ayers, Susan、Kaplan, Steven E.(2003)。Review Partners' Reactions to Contact Partner Risk Judgments of Prospective Clients。Auditing: A Journal of Practice & Theory，22(1)，29-45。 |
| 53. | Higgs, J. L.、Skantz, T. R.(2006)。Audit and nonaudit fees and the market's reaction to earnings announcements。Auditing: A Journal of Practice & Theory，25(1)，1-26。 |