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題名：審計委員會出席開會成員的產業與會計專業背景以及任期門檻對實質活動盈餘管理之影響
書刊名：會計審計論叢
作者：王泰昌 引用關係／劉嘉雯／張寒舒
作者(外文)：Wang, Taychang／Liu, Chiawen／Jhang, Hanshu
出版日期：2022
卷期：12:1
頁次：頁1-33
主題關鍵詞：審計委員會；獨立董事；親自出席；任期；實質盈餘管理；Audit committee；Independent director；Attend；Tenure；Real earnings management
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:55
  • 點閱點閱:4
期刊論文
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5.Cohen, Jeffrey R.、Hoitash, Udi、Krishnamoorthy, Ganesh、Wright, Arnold M.(2014)。The effect of audit committee industry expertise on monitoring the financial reporting process。The Accounting Review，89(1)，243-273。  new window
6.Ghosh, Aloke、Marra, Antonio、Moon, Doocheol(2010)。Corporate Boards, Audit Committees, and Earnings Management: Pre- and Post-SOX Evidence。Journal of Business Finance & Accounting，37(9/10)，1145-1176。  new window
7.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
8.Bruns, W. J. Jr.、Merchant, K. A.(1990)。The dangerous morality of managing earnings。Management Accounting，72(2)，22-25。  new window
9.Raghunandan, K.、Rama, D. V.(2007)。Determinants of Audit Committee Diligence。Accounting Horizons，21(3)，265-279。  new window
10.Gupta, M.、Pevzner, M.、Seethamraju, C.(2010)。The implications of absorption cost accounting and production decisions for future firm performance and valuation。Contemporary Accounting Research，27(3)，889-922。  new window
11.葉銀華、林志豪(20140900)。上市櫃公司要設置審計委員會？審計委員會與盈餘管理之研究。輔仁管理評論，21(3)，1-21。new window  延伸查詢new window
12.Yin, F.、Gao, S.、Li, W.、Lv, H.(2012)。Determinants of audit committee meeting frequency: Evidence from Chinese listed companies。Managerial Auditing Journal，27(4)，425-444。  new window
13.Ewert, Ralf、Wagenhofer, Alfred(2005)。Economic Effects of Tightening Accounting Standards to Restrict Earnings Management。The Accounting Review，80(4)，1101-1124。  new window
14.DeFond, Mark L.、Hann, Rebecca N.、Hu, Xuesong(2005)。Does the market value financial expertise on audit committees of boards of directors?。Journal of Accounting Research，43(2)，153-193。  new window
15.Wild, J. J.(1996)。The Audit Committee and Earnings Quality。Journal of Accounting, Auditing & Finance，11(2)，247-276。  new window
16.Aboody, David、Kasznik, Ron(2000)。CEO stock option awards and the timing of corporate voluntary disclosures。Journal of Accounting and Economics，29(1)，73-100。  new window
17.Karamanou, Irene、Vafeas, Nikos(2005)。The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis。Journal of Accounting Research，43(3)，453-486。  new window
18.Vafeas, Nikos(2003)。Length of board tenure and outside director independence。Journal of Business Finance & Accounting，30(7/8)，1043-1064。  new window
19.Woidtke, T.、Yeh, Y.-H.(2013)。The Role of the Audit Committee and the Informativeness of Accounting Earnings in East Asia。Pacific-Basin Finance Journal，23，1-24。  new window
20.Aldamen, H.、Duncan, K.、Kelly, S.、McNamara, R.、Nagel, S.(2012)。Audit Committee Characteristics and Firm Performance during the Global Financial Crisis。Accounting and Finance，52(4)，971-1000。  new window
21.Abbott, Lawrence J.、Park, Young、Parker, Susan(2000)。The effects of audit committee activity and independence on corporate fraud。Managerial Finance，26(11)，55-68。  new window
22.Fich, Eliezer M.、Shivdasani, Anil(2006)。Are Busy Boards Effective Monitors?。The Journal of Finance，61(2)，689-724。  new window
23.Liu, Qiao、Lu, Zhou J.(2007)。Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective。Journal of Corporate Finance，13(5)，881-906。  new window
24.黃惠君、翁子涵(20151100)。實質盈餘管理與會計師產業專業及審計公費之關聯性：公司管理階層對審計品質之認知。當代會計，16(2)，211-249。new window  延伸查詢new window
25.Klein, A.(2002)。Audit committees, board of director characteristics and earnings management。Journal of Accounting and Economics，33，375-400。  new window
26.Fracassi, Cesare、Tate, Geoffrey(2012)。External networking and internal firm governance。Journal of Finance，67(1)，153-194。  new window
27.Huang, S.、Hilary, G.(2018)。Zombie board: Board tenure and firm performance。Journal of Accounting Research，56(4)，1285-1329。  new window
28.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics，42(3)，335-370。  new window
29.Chi, Wuchun、Lisic, Ling Lei、Pevzner, Mikhail(2011)。Is enhanced audit quality associated with greater real earnings management?。Accounting Horizons，25(2)，315-335。  new window
30.Cohen, Daniel A.、Zarowin, Paul(2010)。Accrual-based and real earnings management activities around seasoned equity offerings。Journal of Accounting and Economics，50(1)，2-19。  new window
31.Graham, John R.、Harvey, Campbell R.、Rajgopal, Shiva(2005)。The economic implications of corporate financial reporting。Journal of Accounting and Economics，40(1-3)，3-73。  new window
32.李建然、廖秀梅、張卉諭(20161200)。審計委員會設置及其品質對公司價值的影響。中華會計學刊，12(2)，231-265。new window  延伸查詢new window
33.許文馨(20140900)。Can Audit Committee Improve Earnings Quality More than the Supervisors in Taiwan?。臺大管理論叢，24(S1)，203-232。new window  new window
34.Bradbury, M. E.、Mak, Y. T.、Tan, S. M.(2006)。Board characteristics, audit committee characteristics and abnormal accruals。Pacific Accounting Review，18(2)，47-68。  new window
35.Sultana, N.(2015)。Audit committee characteristics and accounting conservatism。International Journal of Auditing，19(2)，88-102。  new window
36.Adams, R. B.、Ferreira, D.(2012)。Regulatory pressure and bank directors' incentives to attend board meetings。International Review of Finance，12(2)，227-248。  new window
37.Chou, Hsin-I、Chung, Huimin、Yin, Xiangkang(2013)。Attendance of board meetings and company performance: Evidence from Taiwan。Journal of Banking and Finance，37(11)，4157-4171。  new window
38.Klein, A.(2002)。Economic determinants of audit committee independence。The Accounting Review，77(2)，435-452。  new window
39.許永聲、陳信吉、陳琬菁(20130700)。董事會特性與盈餘管理之選擇行為。會計評論，57，39-72。new window  延伸查詢new window
40.Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance，9(3)，295-316。  new window
41.劉若蘭、劉政淮、游博凱(20160800)。審計委員會對公司績效與資訊揭露品質之影響。評價學報，10，1-30。new window  延伸查詢new window
42.蘇裕惠、楊孟萍、許聖偉(20181100)。公司增加獨立董事席次及設置審計委員會與盈餘品質之研究--法規擴大強制範圍之影響。當代會計，19(2)，241-268。new window  延伸查詢new window
43.Lisic, L. L.、Myers, L. A.、Seidel, T. A.、Zhou, J.(2019)。Does audit committee accounting expertise help to promote audit quality? Evidence from auditor reporting of internal control weaknesses。Contemporary Accounting Research，36(4)，2521-2553。  new window
44.McMullen, D. A.(1996)。Audit committee performance: An investigation of the consequences associated with audit committees。Auditing: A Journal of Practice & Theory，15(1)，87-103。  new window
45.戴怡蕙(20200700)。審計委員會的財務專家會影響穩健性嗎？。中華會計學刊，16(1)，37-85。new window  延伸查詢new window
46.Farber, David B.(2005)。Restoring Trust after Fraud: Does Corporate Governance Matter?。The Accounting Review，80(2)，539-561。  new window
47.張瑀珊、張懷源(20181100)。金融業設置審計委員會之必要性？兼論審計委員會之特性影響。當代會計，19(2)，139-173。new window  延伸查詢new window
48.Bédard, Jean、Chtourou, Sonda Marrakchi、Courteau, Lucie(2004)。The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management。Auditing: A Journal of Practice & Theory，23(2)，13-35。  new window
49.林文里(20150800)。從防範財報舞弊論引進審計委員會制度。南臺財經法學，1，87-117。new window  延伸查詢new window
50.廖秀梅、李娟菁、江佳欣、陳英傑(20201200)。總經理異動、財務主管異動與盈餘管理--兼論審計委員會的影響。會計審計論叢，10(2)，101-126。new window  延伸查詢new window
51.蘇裕惠、楊孟萍、張明惠(20191200)。審計委員會對不同目的衍生性商品交易之影響。中華會計學刊，15(2)，239-286。new window  延伸查詢new window
52.Alderman, J.、Jollineau, S. J.(2020)。Can audit committee expertise increase external auditors' litigation risk? The moderating effect of audit committee independence。Contemporary Accounting Research，37(2)，717-740。  new window
53.Alquhaif, A.、Al-Gamrh, B.、Latif, R. A.、Chandren, S.(2021)。Board independence tenure and real earnings management: Accretive share buyback activities in Malaysia。International Journal of Business Governance and Ethics，15(3)，266-284。  new window
54.Ashraf, M.、Michas, P. N.、Russomanno, D.(2020)。The impact of audit committee information technology expertise on the reliability and timeliness of financial reporting。The Accounting Review，95(5)，23-56。  new window
55.Bonini, S.、Deng, J.、Ferrari, M.、John, K.、Ross, D. G.(2022)。Long-tenured independent directors and firm performance。Strategic Management Journal，43(8)，1602-1634。  new window
56.Farber, D. B.、Huang, S. X.、Mauldin, E.(2018)。Audit committee accounting expertise, analyst following, and market liquidity。Journal of Accounting, Auditing & Finance，33(2)，174-199。  new window
57.Jaggi, B.、Leung, S.(2007)。Impact of family dominance on monitoring of earnings management by audit committees: Evidence from Hong Kong。Journal of International Accounting, Auditing and Taxation，16(1)，27-50。  new window
58.Jamil, N. N.、Nelson, S. P.(2011)。An investigation on the audit committees effectiveness: The case for GLCs in Malaysia。Gadjah Mada International Journal of Business，13(3)，287-305。  new window
59.Kim, H.、Kwak, B.、Lim, Y.、Yu, J.(2017)。Audit committee accounting expertise, CEO power, and audit pricing。Asia-Pacific Journal of Accounting & Economics，24(3/4)，421-439。  new window
60.Sultana, N.、Singh, H.、Rahman, A.(2019)。Experience of audit committee members and audit quality。European Accounting Review，28(5)，947-975。  new window
61.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
62.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
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64.Zang, Amy Y.(2012)。Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management。The Accounting Review，87(2)，675-703。  new window
65.Cohen, Daniel A.、Dey, Aiyesha、Lys, Thomas Z.(2008)。Real and Accrual-based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods。The Accounting Review，83(3)，757-787。  new window
66.Abbott, Lawrence J.、Parker, Susan、Peters, Gary F.(2004)。Audit Committee Characteristics and Restatements: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations。Auditing: A Journal of Practice & Theory，23(1)，69-87。  new window
67.Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review，71(4)，443-465。  new window
研究報告
1.Chtourou, S. M.、Bédard, J.、Courteau, L.(2001)。Corporate governance and earnings management。University of Sfax。  new window
2.Carcello, J. V.、Hollingsworth, C. W.、Klein, A.、Neal, T. L.(2006)。Audit committee financial expertise, competing corporate governance mechanisms, and earnings management。University of Tennessee：Clemson University：New York University。  new window
3.Dhaliwal, D. S.、Naiker, V.、Navissi, F.(2006)。Audit committee financial expertise, corporate governance and accruals quality: An empirical analysis。University of Arizona：University of Melbourne：Monash University。  new window
4.Felo, A. J.、Krishnamurthy, S.、Solieri, S. A.(2003)。Audit committee characteristics and the perceived quality of financial reporting: An empirical analysis。Nova Southeastern University：North Carolina State University。  new window
圖書
1.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
其他
1.臺灣證券交易所公司治理中心(20181025)。2022年前全面上路，獨董審委會擬擴大設置，https://cgc.twse.com.tw/latestNews/promoteNewsArticleCh/2758。  延伸查詢new window
2.Pozen, R.，Hamacher, T.(20150531)。The Trend towards Board Term Limits is based on Faulty Logic。  new window
 
 
 
 
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