:::

詳目顯示

回上一頁
題名:會計師簽證網絡與審計獨立性:來自繼續經營疑慮審計意見的實證分析
書刊名:臺大管理論叢
作者:薛敏正 引用關係葉淑玲陳靜宜
作者(外文):Shiue, Min-jengYeh, Shu-lingChen, Ching-yi
出版日期:2021
卷期:31:3
頁次:頁203-235
主題關鍵詞:簽證網絡繼續經營疑慮意見獨立性Signing networksGoing-concern opinionIndependence
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(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:27
  • 點閱點閱:8
期刊論文
1.Vera-Muñoz, S. C.、Ho, Joanna L.、Chow, C. W.(2006)。Enhancing Knowledge Sharing in Public Accounting Firms。Accounting Horizons,20(2),133-155。  new window
2.St. Pierre, K.、Anderson, J. A.(1984)。An Analysis of the Factors Associated with Lawsuits against Public Accountants。The Accounting Review,59(2),242-263。  new window
3.Dupuch, N.、Holthausen, R. W.、Leftwich, R. W.(1986)。Abnormal stock returns associated with media disclosures of "subject-to" qualified audit opinions。Journal of Accounting and Economics,8(2),93-117。  new window
4.Nichols, Donald R.、Price, Kenneth H.(1976)。The Auditor-Firm Conflict: An Analysis Using Concepts of Exchange Theory。The Accounting Review,51(2),335-346。  new window
5.吳清在、邱正仁、鄭莉(20110600)。財務危機公司內部治理對會計師簽發繼續經營疑慮意見的影響:臺灣上市公司之實證研究。臺大管理論叢,21(2),187-217。new window  延伸查詢new window
6.Blay, A. D.(2005)。Independence threats, litigation risk, and the auditor's decision process。Contemporary Accounting Research,22(4),759-789。  new window
7.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
8.Francis, Jere R.、Yu, Michael D.(2009)。Big 4 Office Size and Audit Quality。The Accounting Review,84(5),1521-1552。  new window
9.Worrell, J.、Wasko, M.、Johnston, A.(2013)。Social network analysis in accounting information systems research。International Journal of Accounting Information Systems,14(2),127-137。  new window
10.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
11.李建然、陳政芳、李啟華(20031200)。董監事持股集中度與會計師獨立性--對會計師出具繼續經營疑慮查核意見之影響。當代會計,4(2),191-209。new window  延伸查詢new window
12.Liu, J.、Wang, Y.、Wu, L.(2011)。The Effect of Guanxi on Audit Quality in China。Journal of Business Ethics,103(4),621-638。  new window
13.Bruynseels, Liesbeth、Cardinaels, Eddy(2014)。The audit committee: Management watchdog or personal friend of the CEO?。The Accounting Review,89(1),113-145。  new window
14.Krishnan, Gopal V.、Raman, Krishnamurthy K.、Yang, Ke、Yu, Wei(2011)。CFO/CEO-Board social ties, sarbanes-oxley, and earnings management。Accounting Horizons,25(3),537-557。  new window
15.Balkundi, P.、Harrison, D. A.(2006)。Ties, Leaders, and Time in Teams: Strong Inference about Network Structure's Effects on Team Viability and Performance。Academy of Management Journal,49(1),49-68。  new window
16.Horton, Joanne、Millo, Yuval、Serafeim, George(2012)。Resources or power? Implications of social networks on compensation and firm performance。Journal of Business Finance and Accounting,39(3/4),399-426。  new window
17.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
18.He, X.、Pittman, J. A.、Rui, O. M.、Wu, D.(2017)。Do social ties between external auditors and audit committee members affect audit quality?。The Accounting Review,92(5),61-87。  new window
19.Guan, Y.、Su, L. N.、Wu, D.、Yang, Z.(2016)。Do school ties between auditors and client executives influence audit outcomes?。Journal of accounting and economics,61(2/3),506-525。  new window
20.Akbas, F.、Meschke, F.、Wintoki, M. B.(2016)。Director networks and informed traders。Journal of Accounting and Economics,62(1),1-23。  new window
21.Bianchi, P. A.(2018)。Auditors' joint engagements and audit quality: Evidence from Italian private companies。Contemporary Accounting Research,35(3),1533-1577。  new window
22.Kwon, S. Y.、Yi, H. S.(2018)。Do social ties between CEOs and engagement audit partners affect audit quality and audit fees?。Auditing: A Journal of Practice & Theory,37(2),139-161。  new window
23.Seavey, S. E.、Imhof, M. J.、Westfall, T. J.(2018)。Audit firms as networks of offices。Auditing: A Journal of Practice & Theory,37(3),211-242。  new window
24.Chi, Wuchun、Myers, L. A.、Omer, T. C.、Xie, H.(2017)。The Effects of Audit Partner Pre-Client and Client-Specific Experience on Audit Quality and on Perceptions of Audit Quality。Review of Accounting Studies,22(1),361-391。  new window
25.Claessens, Stijn、Djankov, Simeon、Lang, Larry H. P.(2000)。The Separation of Ownership and Control in East Asian Corporations。Journal of Financial Economics,58(1/2),81-112。  new window
26.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
27.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
28.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。  new window
29.黃政仁、張肇元(20201200)。董事連結網絡特性、技術多角化與創新績效之關聯性研究:以臺灣電子業為例。臺大管理論叢,30(3),145-182。new window  延伸查詢new window
30.Bianchi, P. A.、Carrera, N.、Trombetta, M.(2020)。The effects of auditor social and human capital on auditor compensation: Evidence from the Italian small audit firm market。European Accounting Review,29(4),693-721。  new window
31.Cimenler, O.、Reeves, K. A.、Skvoretz, J.(2014)。A regression analysis of researchers' social network metrics on their citation performance in a college of engineering。Journal of Informetrics,8(3),667-682。  new window
32.Dhaliwal, D.、Michas, P. N.、Naiker, V.、Sharma, D.(2020)。Greater reliance on major customers and auditor going-concern opinions。Contemporary Accounting Research,37(1),160-188。  new window
33.Su, L. N.、Wu, D.(20210501)。Is audit behavior contagious? Teamwork experience and audit quality by individual auditors。SSRN Electronic Journal。  new window
34.Freeman, Linton C.(1978)。Centrality in social networks conceptual clarification。Social Networks,1(3),215-239。  new window
會議論文
1.Jeanjean, T.、Marmousez, S.、Sirois, L. P.(2013)。Social networks, auditor independence and earnings quality。36th EAA Annual Congress。  new window
圖書
1.Scott, John P.(2000)。Social Network Analysis: A Handbook。Sage Publications。  new window
2.羅家德(2010)。社會網分析講義。北京:社會科學文獻出版社。  延伸查詢new window
3.Wasserman, Stanley、Faust, Katherine(1994)。Social Network Analysis: Methods and Applications。Cambridge University Press。  new window
4.Burt, Ronald S.(1992)。Structural Holes: The Social Structure of Competition。Harvard University Press。  new window
其他
1.Dugan, I. J.,Spurgeon, D.(20020321)。Partners in peril: For most at Andersen Enron wasn't a client but now it is a problem。  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