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題名:The Impact of Board Interlocks and Specialized CSR Assurance Providers on Corporate Social Responsibility Performance
書刊名:會計評論
作者:廖益興單騰笙蔡元棠
作者(外文):Liao, Yi-hsingSang, Temg-shengTsai, Yuan-tang
出版日期:2020
卷期:71
頁次:頁1-39
主題關鍵詞:董事連結企業社會責任績效企業社會責任確信服務專家Director interlockCSR performanceSpecialized CSR assurance provider
原始連結:連回原系統網址new window
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  • 共同引用共同引用:0
  • 點閱點閱:4
期刊論文
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4.Bizjak, J.、Lemmon, M.、Whitby, R.(2009)。Option backdating and board interlocks。Review of Financial Studies,22(11),4821-4847。  new window
5.Khan, Arifur、Muttakin, Mohammad Badrul、Siddiqui, Javed(2013)。Corporate governance and corporate social responsibility disclosures: Evidence from an emerging economy。Journal of Business Ethics,114(2),207-223。  new window
6.Larcker, D. F.、Rusticus, T. O.(2010)。On the Use of Instrumental Variables in Accounting Research。Journal of Accounting and Economics,49(3),186-205。  new window
7.Chiu, P.-C.、Teoh, S. H.、Tian, F.(2013)。Board interlocks and earnings management contagion。The Accounting Review,88(3),915-944。  new window
8.Vafeas, Nikos(2005)。Audit Committees, Boards, and the Quality of Reported Earnings。Contemporary Accounting Research,22(4),1093-1122。  new window
9.Stock, James H.、Wright, Jonathan H.、Yogo, Motohiro(2002)。A Survey of Weak Instruments and Weak Identification in Generalized Method of Moments。Journal of Business and Economic Statistics,20(4),518-529。  new window
10.Linck, James S.、Netter, Jeffry M.、Yang, Tina(2008)。The Determinants of Board Structure。Journal of Financial Economics,87(2),308-328。  new window
11.Hsu, J. L.、Cheng, M. C.(2012)。What prompts small and medium enterprises to engage in corporate social responsibility? A study from Taiwan。Corporate Social Responsibility and Environmental Management,19(5),288-305。  new window
12.Sharma, V. D.、Iselin, E. R.(2012)。The association between audit committee multiple-directorships, tenure, and financial misstatements。Auditing: A Journal of Practice & Theory,31(3),149-175。  new window
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15.Balsam, Steven、Krishnan, Jagan、Yang, Joon S.(2003)。Auditor industry specialization and earnings quality。Auditing: A Journal of Practice & Theory,22(2),71-97。  new window
16.Chin, Chen-Lung、Chi, Hsin-Yi(2009)。Reducing restatements with increased industry expertise。Contemporary Accounting Research,26(3),729-765。  new window
17.Richardson, G.、Taylor, G.、Lanis, R.(2013)。The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis。Journal of Accounting & Public Policy,32(3),68-88。  new window
18.Lanis, R.、Richardson, G.(2011)。The effect of board of director composition on corporate tax aggressiveness。Journal of Accounting & Public Policy,30(1),50-70。  new window
19.Ferguson, Andrew、Francis, Jere R.、Stokes, Donald J.(2003)。The Effects of Firm-wide and Office-level Industry Expertise on Audit Pricing。The Accounting Review,78(2),429-448。  new window
20.DeZoort, F. T.、Salterio, S. E.(2001)。The effects of corporate governance experience and financial-reporting and audit knowledge on audit committee members' judgments。Auditing: A Journal of Practice & Theory,20(2),31-47。  new window
21.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
22.Fich, E. M.、Shivdasani, A.(2007)。Financial Fraud, Director Reputation, and Shareholder Wealth。Journal of Financial Economics,86(2),306-336。  new window
23.Di Giuli, Alberta、Kostovetsky, Leonard(2014)。Are red or blue companies more likely to go green? Politics and corporate social responsibility。Journal of Financial Economics,111(1),158-180。  new window
24.Huang, X. B.、Watson, L.(2015)。Corporate social responsibility research in accounting。Journal of Accounting Literature,34(1),1-16。  new window
25.Leenders, R. Th. A. J.(2002)。Modeling social influence through network autocorrelation: constructing the weight matrix。Social Networks,24(1),21-47。  new window
26.Seabright, Mark A.、Levinthal, Daniel A.、Fichman, Mark(1992)。Role of Individual Attachments in the Dissolution of Interorganizational Relationships。Academy of Management Journal,35(1),122-160。  new window
27.Gow, I. D.、Ormazabal, G.、Taylor, D. J.(2010)。Correcting for cross-sectional and time-series dependence in accounting research。The Accounting Review,85(2),483-512。  new window
28.Simunic, Dan A.(1984)。Auditing, Consulting, and Auditor Independence。Journal of Accounting Research,22(2),679-702。  new window
29.Larcker, David F.、So, Eric C.、Wang, Charles C. Y.(2013)。Boardroom centrality and firm performance。Journal of Accounting and Economics,55(2/3),225-250。  new window
30.Shropshire, C.(2010)。The Role of the Interlocking Director and Board Receptivity in the Diffusion of Practices。Academy of Management Review,35(2),246-264。  new window
31.Brown, J. L.(2011)。The spread of aggressive corporate tax reporting: A detailed examination of the corporate-owned life insurance shelter。The Accounting Review,86(1),23-57。  new window
32.Brown, J. L.、Drake, K. D.(2014)。Network ties among low-tax firms。The Accounting Review,89(2),483-510。  new window
33.Argote, L.、McEvily, B.、Reagans, R.(2003)。Managing knowledge in organizations: an integrative framework and review of emerging themes。Management Science,49(4),571-582。  new window
34.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。  new window
35.Dhaliwal, Dan S.、Li, Oliver Z.、Tsang, Albert、Yang, Yong G.(2011)。Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting。The Accounting Review,86(1),59-100。  new window
36.Baydoun, N.(1999)。Research note: The impact of personal connection on auditor concentration。The International Journal of Accounting,34,283-289。  new window
37.Beckman, C. M.(2010)。The history of corporate networks: Expanding intellectual diversity and the role of Stanford affiliations。Research in the Sociology of Organizations,28,119-143。  new window
38.Bédard, J.、Courteau, L.(2015)。Benefits and costs of auditor's assurance: Evidence from the review of quarterly financial statements。Contemporary Accounting Research,32(1),308-335。  new window
39.Bills, K. L.、Jeter, D. C.、Stein, S. E.(2015)。Auditor industry specialization and evidence of cost efficiencies in homogenous industries。The Accounting Review,90(5),1721-1754。  new window
40.Chen, J. F.、Chou, Y. Y.、Duh, R. R.、Lin, Y. C.(2014)。Audit committee director-auditor interlocking and perceptions of earnings quality。Auditing: A Journal of Practice & Theory,33(4),41-70。  new window
41.Davison, A. G.、Stening, B. W.、Wai, W. T.(1984)。Auditor concentration and the impact of interlocking directorates。Journal of Accounting Research,22,313-317。  new window
42.王陽照、林修葳、李存修、蔡瑞容(20190100)。Corporate Performance and the Dual Roles of Boards: Firm Characteristics, Governance Regulations, and CEO-Director Relationships。會計評論,68,81-117。new window  延伸查詢new window
43.Solomon, David、Soltes, Eugene(2015)。What are we meeting for? The consequences of private meetings with investors。The Journal of Law and Economics,58(2),325-355。  new window
44.Purushothaman, M.、Tower, G.、Hancock, P.、Taplin, R.(2000)。Determinants of corporate social reporting practices of listed Singapore companies。Pacific Accounting Review,12(2),101-133。  new window
45.Reppenhagen, D. A.(2010)。Contagion of accounting methods: Evidence from stock option expensing。Review of Accounting Studies,15,629-657。  new window
46.Francis, J. R.(2011)。A framework for understanding and research audit quality。Auditing: A Journal of Practice & Theory,30,125-152。  new window
47.Han, J.、Hu, N.、Liu, L.、Tian, G.(2017)。Does director interlock impact the diffusion of accounting method choice?。Journal of Accounting and Public Policy,36,316-334。  new window
48.Hossain, S.、Monroe, G. S.、Wilson, M.、Jubb, C.(2016)。The effect of networked clients' economic importance on audit quality。Auditing: A Journal of Practice & Theory,35(4),79-103。  new window
49.Johansen, T. R.、Pettersson, K.(2013)。The impact of board interlocks on auditor choice and audit fees。Corporate Governance: An International Review,21,287-310。  new window
50.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
51.Haniffa, R. M.、Cooke, T. E.(2005)。The impact of culture and governance on corporate social reporting。Journal of Accounting and Public Policy,24(5),391-430。  new window
52.Reichelt, Kenneth J.、Wang, Dechun(2010)。National and office-specific measures of auditor industry expertise and effects on audit quality。Journal of Accounting Research,48(3),647-686。  new window
53.Dhaliwal, Dan S.、Li, Oliver Zhen、Tsang, Albert、Yang, Yong George(2014)。Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency。Journal of Accounting and Public Policy,33(4),328-355。  new window
54.Moser, Donald V.、Martin, Patrick R.(2012)。A broader perspective on corporate social responsibility research in Accounting。The Accounting Review,87(3),797-806。  new window
55.McGuire, S. T.、Omer, Thomas C.、Wang, Dechun(2012)。Tax avoidance: does tax-specific industry expertise make a difference?。The Accounting Review,87(3),975-1003。  new window
圖書
1.Long, J. Scott(1997)。Regression Models for Categorical and Limited Dependent Variables。Sage Publications。  new window
其他
1.KPMG(2013)。The KPMG survey of corporate responsibility reporting 2013,https://assets.kpmg.com/content/dam/kpmg/pdf/2015/08/kpmgsurvey-of-corporate-responsibility-reporting-2013.pdf。  new window
圖書論文
1.Courtney, N. P.、Jubb, C. A.(2005)。Attachments between directors and auditors: Do they affect engagement tenure?。Ethics and Auditing。Canberra:ANU E Press。  new window
 
 
 
 
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