:::

詳目顯示

回上一頁
題名:責任分攤式查核意見與集團企業合併財務報表審計品質關聯性:以會計師調整數為衡量基礎
書刊名:臺大管理論叢
作者:李建然 引用關係陳信吉 引用關係蔡宗益
作者(外文):Lee, Jan-zanChen, Hsin-chiTsai, Tsung-yi
出版日期:2020
卷期:30:2
頁次:頁37-69
主題關鍵詞:集團企業審計品質責任分攤式查核意見會計師調整數Group enterprisesAudit qualityShared audit opinionAudit adjustment
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(3) 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:3
  • 共同引用共同引用:89
  • 點閱點閱:5
期刊論文
1.Gaver, J.、Paterson, J.(2007)。The Influence of Large Clients on Office-Level Auditor Oversight: Evidence from the Property-Casualty Insurance Industry。Journal of Accounting and Economics,43(2/3),299-320。  new window
2.Keune, M. B.、Johnstone, K. M.(2012)。Materiality judgments and the resolution of detected misstatements: The role of managers, auditors, and audit committees。The Accounting Review,87(5),1641-1677。  new window
3.李建然、陳信吉、湯麗芬(20131100)。客戶重要性與審計品質--從簽證會計師角度分析。當代會計,14(2),147-174。new window  延伸查詢new window
4.林志潔、林孝倫(20100900)。從力霸案論臺灣會計師簽證財報不實之法律責任:一個實證的分析。國立臺灣大學法學論叢,39(3),223-288。new window  延伸查詢new window
5.Wilson, T. E. Jr.、Grimlund, R. A.(1990)。An examination of the importance of an auditor's reputation。Auditing: A Journal of Practice and Theory,9(2),43-59。  new window
6.李建然、林秀鳳(20130100)。大型會計師事務所之審計品質真的比非大型會計師事務所好嗎?從抑制盈餘管理的角度探討--控制自我選擇偏誤的重要性。中華會計學刊,9(1),77-110。new window  延伸查詢new window
7.李建然、陳政芳(20040100)。審計客戶重要性與盈餘管理:以五大事務所組別為觀察標的。會計評論,38,59-80。new window  延伸查詢new window
8.Benston, George J.(1985)。The Market for Public Accounting Services: Demand, Supply and Regulation。Journal of Accounting and Public Policy,4(1),33-79。  new window
9.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
10.Stice, J. D.(1991)。Using Financial and Market Information to Identify Pre-Engagement Factors Associated with Lawsuits Against Auditors。The Accounting Review,66(3),516-533。  new window
11.Bonner, S. E.、Young, S. M.、Palmrose, Z. V.(1998)。Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases。The Accounting Review,73(4),503-532。  new window
12.姜家訓、葉鴻銘(20080100)。Corporate Diversification, Shared Audit Opinion, and Accruals Quality。會計評論,46,67-105。new window  延伸查詢new window
13.Lennox, C. S.、Wu, X.、Zhang, T.(2014)。Does mandatory rotation of audit partners improve audit quality?。The Accounting Review,89(5),1775-1803。  new window
14.張瑞當、方俊儒、沈文華(20080400)。集團企業是否委託同一會計師事務所查核財務報表對其盈餘管理行為之影響。管理評論,27(2),29-52。new window  延伸查詢new window
15.Lys, T.、Watts, R. L.(1994)。Lawsuits against Auditors。Journal of Accounting Research,32(3),65-93。  new window
16.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
17.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。  new window
18.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
19.林谷峻(19920300)。我國會計師事務所合夥人盈餘分配報導。會計研究月刊,78,62-65。  延伸查詢new window
20.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。  new window
21.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。  new window
22.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
23.Dee, C. C.、Lulseged, A.、Zhang, T.(2015)。Who did the audit? Audit quality and disclosures of other audit participants in PCAOB filings。The Accounting Review,90(5),1939-1967。  new window
24.Lennox, C. S.、Wu, X.、Zhang, T.(2016)。The effect of audit adjustments on earnings quality: Evidence from China。Journal of Accounting and Economics,61(2/3),545-562。  new window
25.Anderson, D.、Stokes, D.、Zimmer, I.(1993)。Corporate takeovers and auditor switching。Auditing: A Journal of Practice & Theory,12(1),65-73。  new window
26.Carcello, J. V.、Hermanson, D. R.、Huss, H. F.(2000)。Going-concern Opinions: The Effects of Partner Compensation Plans and Client Size。Auditing: A Journal of Practice & Theory,19(1),67-77。  new window
27.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics,3(2),113-127。  new window
28.DeFond, Mark L.(1992)。The association between changes in client firm agency costs and auditor switching。Auditing: A Journal of Practice & Theory,11(1),16-31。  new window
29.Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research,16(1),135-165。  new window
30.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
31.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
32.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
33.Kellogg, R. L.(1984)。Accounting activities, security prices, and class action lawsuits。Journal of Accounting and Economics,6(3),185-204。  new window
34.Khurana, I. K.、Raman, K. K.(2004)。Litigation risk and the financial reporting credibility of big 4 versus non-big 4 audits: evidence from Anglo-American countries。The Accounting Review,79(2),473-495。  new window
35.Kinney, William R. Jr.、McDaniel, Linda S.(1989)。Characteristics of Firms Correcting Previously Reported Quarterly Earnings。Journal of Accounting and Economics,11(1),71-93。  new window
36.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance,54(2),471-517。  new window
37.Li, Chan(2009)。Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going-Concern Opinions。Contemporary Accounting Research,26(1),201-230。  new window
38.Sharma, V. D.、Sharma, Divesh S.、Ananthanarayanan, U.(2011)。Client Importance and Earnings Management: The Moderating Role of Audit Committees。Auditing: A Journal of Practice & Theory,30(3),125-156。  new window
39.Trompeter, G.(1994)。The Effect of Partner Compensation Schemes and Generally Accepted Accounting Principles on Audit Partner Judgment。Auditing: A Journal of Practice & Theory,13(2),56-68。  new window
40.Wallman, S. M. H.(1996)。The Future of Accounting, Part III: Reliability and auditor Independence。Accounting Horizons,10(4),76-97。  new window
41.Zerni, Mikko、Kallunki, Juha-Pekka、Nilsson, Henrik(2010)。The entrenchment problem, corporate governance mechanisms, and firm value。Contemporary Accounting Research,27(4),1169-1206。  new window
42.Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies,22(1),435-480。  new window
43.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society,47(1),153-162。  new window
44.Kinney, William R. Jr.、Martin, Roger D.(1994)。Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies。Auditing: A Journal of Practice and Theory,13(1),149-156。  new window
45.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
46.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
47.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research,15(1),1-24。  new window
48.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。  new window
49.方俊儒、張瑞當(20180800)。集團企業營業活動外關係人交易對盈餘持續性之影響:委託同一會計師事務所查核財務報表之效果。臺大管理論叢,28(2),33-59。new window  延伸查詢new window
50.Branson, J.、Breesch, D.(2004)。Referral as a Determining Factor for Changing Auditors in the Belgian Auditing Market: An Empirical Study。The International Journal of Accounting,39(3),307-326。  new window
會議論文
1.楊炎杰、李貴富、王瑄、葛俊佑(2012)。分攤式意見對審計品質認知與股權評價影響之研究。2012會計理論與實務研討會。  延伸查詢new window
2.Carson, E.、Simnett, R.、Trompeter, G.、Vanstraelen, A.(2014)。The impact of other component auditors on the costs and quality of multinational group audits。The Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference。Auckland。  new window
3.Lee, J.、Chiang, C. H.、Chen, H.(2013)。Audit shared opinion and perceived audit quality-perception from stock market investors。The annual meeting of American Accounting Association。Anaheim, CA。  new window
研究報告
1.Lyubimov, A.(2011)。Accepting full responsibility in the audit opinion: Implications for audit quality。University of Central Florida。  new window
學位論文
1.賴春田(2000)。會計師的業務、責任及會計師事務所組織之演變(碩士論文)。國立臺灣大學。  延伸查詢new window
其他
1.Anurag(2014)。Outsourcing the audit function-key considerations,http://www.caclubindia.com/articles/outsourcing-the-audit-function-key-considerations-19827.asp。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關書籍
 
無相關著作
 
QR Code
QRCODE