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題名:PCAOB國際檢查對會計師及事務所審計品質外溢效果之影響
書刊名:會計評論
作者:周玲臺邱薏蓉邱献良 引用關係
作者(外文):Chou, Lynette Ling-taiChiu, Yi-jungChiu, Hsien-lian
出版日期:2020
卷期:71
頁次:頁83-131
主題關鍵詞:PCAOB國際檢查審計品質裁決性應計數產業專精PCAOB international inspectionAudit qualityDiscretionary accrualIndustry specialization
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(2) 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:0
  • 點閱點閱:7
期刊論文
1.Reynolds, J. K.、Francis, J. R.(2000)。Does size matter? The influence of large clients on office-level auditor reporting decision。Journal of Accounting and Economics,30(3),375-400。  new window
2.Francis, J. R.、Michas, P. N.、Seavey, S. E.(2013)。Does audit market concentration harm the quality of audited earnings? Evidence from audit markets in 42 countries。Contemporary Accounting Research,30(1),325-355。  new window
3.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
4.Myers, James N.、Myers, Linda A.、Omer, Thomas C.(2003)。Exploring the term of auditor-client relationship and the quality of earnings: a case for mandatory auditor rotation?。The Accounting Review,78(3),779-799。  new window
5.Hogan, Chris E.、Jeter, Debra C.(1999)。Industry specialization by auditors。Auditing: A Journal of Practice & Theory,18(1),1-17。  new window
6.Ball, Ray、Kothari, Sagar P.、Robin, Ashok(2000)。The effect of international institutional factors on properties of accounting earnings。Journal of Accounting and Economics,29(1),1-51。  new window
7.Seetharaman, Ananth、Gul, Ferdinand A.、Lynn, Stephen G.(2002)。Litigation risk and audit fees: Evidence from UK Firms cross-listed on US markets。Journal of Accounting and Economics,33(1),91-115。  new window
8.Chin, Chen-Lung、Chi, Hsin-Yi(2009)。Reducing restatements with increased industry expertise。Contemporary Accounting Research,26(3),729-765。  new window
9.Lang, Mark、Raedy, Jana Smith、Wilson, Wendy(2006)。Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?。Journal of Accounting & Economics,42(1/2),255-283。  new window
10.Gunny, K. A.、Zhang, T. C.(2013)。PCAOB Inspection reports and audit quality。Journal of Accounting Public Policy,32(2),136-160。  new window
11.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
12.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
13.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。  new window
14.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。  new window
15.Ghosh, Aloke、Moon, Doocheol(2005)。Auditor tenure and perceptions of audit quality。The Accounting Review,80(2),585-612。  new window
16.Teoh, Siew Hong、Wong, T. J.(1993)。Perceived Auditor Quality and the Earnings Response Coefficient。The Accounting Review,68(2),346-366。  new window
17.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
18.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
19.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
20.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。  new window
21.Abbott, L. J.、Gunny, K. A.、Zhang, T. C.(2013)。When the PCAOB talks, who listens? Evidence from stakeholder reaction to GAAP-deficient PCAOB inspection reports。Auditing: A Journal of Practice and Theory,32,1-31。  new window
22.Acito, A. A.、Hogan, C. E.、Mergenthaler, R. D.(2018)。The effects of PCAOB inspections on auditor-client Relationships。The Accounting Review,93,1-35。  new window
23.Aobdia, D.、Shroff, N.(2017)。Regulatory oversight and auditor market share。Journal of Accounting and Economics,63(2),262-287。  new window
24.Aobdia, D.(2018)。The impact of the PCAOB individual engagement inspection process--preliminary evidence。The Accounting Review,93(4),53-80。  new window
25.Boone, J. P.、Khurana, I. K.、Raman, K. K.(2015)。Did the 2007 PCAOB disciplinary order against Deloitte impose actual costs on the firm or improve its audit quality?。The Accounting Review,90,405-441。  new window
26.Shroff, N.(2020)。Real effects of PCAOB international inspections。The Accounting Review,95(5),399-433。  new window
27.Carcello, J. V.、Hollingsworth, C.、Mastrolia, S. A.(2011)。The effect of PCAOB inspections on Big 4 audit quality。Research in Accounting Regulation,23,85-96。  new window
28.Ferguson, A.、Francis, J. R.、Stokes, D. J.(2003)。The effect of firm wide and office level expertise on pricing。The Accounting Review,78,429-448。  new window
29.Fung, S. Y. K.、Raman, K. K.、Zhu, X. K.(2017)。Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients?。Journal of Accounting and Economics,64(1),15-36。  new window
30.Gassen, J.(2014)。Causal inference in empirical archival financial accounting research。Accounting, Organizations and Society,39,535-544。  new window
31.Gramling, A. A.、Krishnan, J.、Zhang, Y.(2011)。Are PCAOB-identified audit deficiencies associated with a change in reporting decisions of triennially inspected audit firms?。Auditing: A Journal of Practice and Theory,30,59-79。  new window
32.Krishnan, J.、Krishnan, J.、Song, H.(2017)。PCAOB international inspections and audit quality。The Accounting Review,92,143-166。  new window
33.Lamoreaux, P. T.(2016)。Does PCAOB inspection access improve audit quality? An examination of foreign firms listed in the United States。Journal of Accounting and Economics,61,313-337。  new window
34.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics,24(1),99-126。  new window
35.Carcello, J. V.、Nagy, A. L.(2004)。Client size, auditor specialization and fraudulent financial reporting。Managerial Auditing Journal,19(5),651-668。  new window
36.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
37.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
38.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
39.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
40.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
41.Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research,24(1),97-110。  new window
42.Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons,17(S1),1-16。  new window
43.Ghosh, Aloke、Gu, Zhaoyang、Jain, Prem C.(2005)。Sustained Earnings and Revenue Growth, Earnings Quality, and Earnings Response Coefficients。Review of Accounting Studies,10(1),33-57。  new window
學位論文
1.陳玫如(2011)。會計師雙簽制度在現時環境下之探討(碩士論文)。國立臺北大學。  延伸查詢new window
2.Stewart, E. G.(2012)。PCAOB inspections and audit quality: Evidence from cross-listed securities(博士論文)。Florida Atlantic University。  new window
其他
1.PCAOB(2007)。Report on the PCAOB's 2004, 2005, and 2006 Inspections of Domestic Triennially Inspected Firms,Washington, D.C.:PCAOB。  new window
 
 
 
 
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