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題名:Do Government Initiatives and Reasons for Auditor-Client Realignment Influence Audit Fees and Audit Quality? Evidence from China
書刊名:臺大管理論叢
作者:黃能權劉梧柏 引用關係
作者(外文):Hwang, Richard Nen-chenLiu, Paul Wu-po
出版日期:2020
卷期:30:2
頁次:頁211-256
主題關鍵詞:政府舉措客戶會計師改聘審計公費審計品質Government initiativeClientAuditor realignmentAudit feesAudit 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:0
  • 點閱點閱:6
期刊論文
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3.Sankaraguruswamy, S.、Whisenant, J. S.(2004)。An empirical analysis of voluntarily supplied client-auditor realignment reasons。Auditing: A Journal of Practice & Theory,23(1),107-121。  new window
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5.Chan, K. H.、Lin, K. Z.、Wong, B.(2010)。The Impact of Government Ownership and Institutions on the Reporting Behavior of Local Auditors in China。Journal of International Accounting Research,9(2),1-20。  new window
6.Huang, H. W.、Raghunandan, K.、Huang, T. C.、Chiou, J. R.(2015)。Fee discounting and audit quality following audit firm and audit partner changes: Chinese evidence。The Accounting Review,90(4),1517-1546。  new window
7.Harford, J.(2005)。What Drives Merger Waves?。Journal of Financial Economics,77(3),529-560。  new window
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9.Piotroski, J. D.、Wong, T. J.、Zhang, T.(2015)。Political incentives to suppress negative information: Evidence from Chinese listed firms。Journal of Accounting Research,53(2),405-459。  new window
10.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
11.Chen, D.、Kim, J.-B.、Li, O. Z.、Liang, S.(2018)。China's closed pyramidal managerial labor market and the stock price crash risk。The Accounting Review,93(3),105-131。  new window
12.He, K.、Pan, X.、Tian, G.(2017)。Legal liability, government intervention, and auditor behavior: Evidence from structural reform of audit firms in China。European accounting review,26(1),61-95。  new window
13.Kim, J. B.、Liu, X.、Zheng, L.(2012)。The impact of mandatory IFRS adoption on audit fees: Theory and evidence。The Accounting Review,87(6),2061-2094。  new window
14.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
15.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
16.Aldhizer, G. R.、Martin, D. R.、Cotter, J. F.(2009)。Do markets react to required and voluntary disclosures associated with auditor realignments?。Advances in Accounting,25(1),1-12。  new window
17.Bedingfield, J. P.、Loeb, S. E.(1974)。Auditor changes: An examination。Journal of Accountancy,137(3),66-69。  new window
18.Calderon, T. G.、Ofobike, E.(2007)。Determinants of client-initiated and auditor-initiated auditor changes。Managerial Auditing Journal,23(1),4-25。  new window
19.Hackenbrack, K. E.、Hogan, C. E.(2002)。Market responses to earnings surprises conditional on reasons for an auditor change。Contemporary Accounting Research,19(2),195-223。  new window
20.Hsu, E.、Wang, T.(2009)。Audit fee floor and audit quality。NTU Management Review,20(1),261-288。  new window
21.Lee, J. Z.、Chen, H. C.、Tsai, T. Y.(2020)。The Relationship between shared audit opinions and the audit quality of group enterprises' financial statements-based on audit adjustment。NTU Management Review,30(2),37-70。  new window
22.Leung, N. W.、Liu, J. J.、Wong, B.(2019)。The emergence of second-tier auditors in China: Analysis of audit fee premium and audit quality。Asia-Pacific Journal of Accounting & Economics,26(6),684-708。  new window
23.Lin, H. L.、Duh, R. R.(2020)。The effect of the dual-signature requirement on audit quality。NTU Management Review,30(2),1-36。  new window
24.Lin, H. L.、Lin, C. J.(2016)。Review of studies on audit quality in Asia。NTU Management Review,27(1),305-362。  new window
25.Lin, H. L.、Yen, A. R.(2016)。The effects of IFRS experience on audit fees for listed companies in China。Asian Review of Accounting,24(1),43-68。  new window
26.Carpenter, C. G.、Strawser, R. H.(1971)。Displacement of Auditors When Clients Go Public。Journal of Accountancy,131(6),55-58。  new window
27.Cassell, C. A.、Giroux, G. A.、Myers, L. A.、Omer, T. C.(2012)。The effect of corporate governance on auditor-client realignments。Auditing: A Journal of Practice & Theory,31(2),167-188。  new window
28.Chan, K. H.、Lin, K. Z.、Mo, P. L. L.(2006)。A political-economic analysis of auditor reporting and auditor switches。Review of Accounting Studies,11(1),21-48。  new window
29.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
30.Eichenseher, J. W.、Hagigi, M.、Shields, D.(1989)。Market Reaction to Auditor Changes by OTC Companies。Auditing: A Journal of Practice & Theory,9(1),29-40。  new window
31.Francis, J. R.、Wang, D.(2005)。Impact of the SEC's public fee disclosure requirement on subsequent period fees and implications for market efficiency。Auditing: A Journal of Practice & Theory,24(Suppl. 1),145-160。  new window
32.Healy, P.、Lys, T.(1986)。Auditor Changes Following Big Eight Mergers with Non-Big Eight Audit Firms。Journal of Accounting and Public Policy,5(4),251-265。  new window
33.Johnson, W. B.、Lys, T.(1990)。The market for audit services: Evidence from voluntary auditor changes。Journal of Accounting and Economics,12(1-3),281-308。  new window
34.Landsman, W. R.、Nelson, K. K.、Rountree, B. R.(2009)。Auditor Switches in the Pre- and Post-Enron Eras: Risk or Realignment?。The Accounting Review,84(2),531-558。  new window
35.McKelvey, Richard D.、Zavoina, William(1975)。A Statistical Model for the Analysis of Ordinal Level Dependent Variables。Journal of Mathematical Sociology,4(1),103-120。  new window
36.Wang, Qian、Wong, Tak-Jun、Xia, Lijun(2008)。State ownership, the institutional environment, and auditor choice: Evidence from China。Journal of Accounting and Economics,46(1),112-134。  new window
 
 
 
 
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