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題名：關鍵查核事項警示功能之探討：以實質盈餘管理為例
書刊名：會計審計論叢
作者：顏信輝／陳慧玲／鄭楚媛
作者(外文)：Yen, Sin-hui／Chen, Hui-ling／Cheng, Chu-yuan
出版日期：2022
卷期：12:1
頁次：頁35-73
主題關鍵詞：關鍵查核事項；實質盈餘管理；警示效果；Key audit matters；Real earnings management；Warning effect
原始連結：連回原系統網址new window
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  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:31
  • 點閱點閱:6
期刊論文
1.Chen, C. J. P.、Su, X.、Zhao, R.(2000)。An Emerging Market's Reaction to Initial Modified Audit Opinions: Evidence from the Shanghai Stock Exchange。Contemporary Accounting Research，17(3)，429-455。  new window
2.林宜勉、劉純之、郭雅芬(20130600)。Enterprise Risk Management, Earnings Management, and Value Relevance of Earnings。會計審計論叢，3(1)，81-116。new window  延伸查詢new window
3.Peecher, M. E.、Solomon, I.、Trotman, K. T.(2013)。An accountability framework for financial statement auditors and related research questions。Accounting, Organizations and Society，38(8)，596-620。  new window
4.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
5.Brasel, K. R.、Doxey, M. M.、Grenier, J. H.、Reffett, A.(2016)。Risk disclosure preceding negative outcomes: The effects of reporting critical audit matters on judgments of auditor liability。The Accounting Review，91(5)，1345-1362。  new window
6.Cheng, Qiang、Lee, Jimmy、Shevlin, Terry(2016)。Internal Governance and Real Earnings Management。The Accounting Review，91(4)，1051-1085。  new window
7.Gimbar, C.、Hansen, B.、Ozlanski, M. E.(2016)。The effects of critical audit matter paragraphs and accounting standard precision on auditor liability。The Accounting Review，91(6)，1629-1646。  new window
8.Gutierrez, Elizabeth F.、Minutti-Meza, Miguel、Tatum, Kay W.、Vulcheva, Maria(2018)。Consequences of adopting an expanded auditor's report in the United Kingdom。Review of Accounting Studies，23(4)，1543-1587。  new window
9.Reid, Lauren C.、Carcello, Joseph V.、Li, Chan、Neal, Terry L.、Francis, Jere R.(2019)。Impact of auditor report changes on financial reporting quality and audit costs: Evidence from the United Kingdom。Contemporary Accounting Research，36(3)，1501-1539。  new window
10.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics，42(3)，335-370。  new window
11.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
12.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
13.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
14.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
15.Kim, Yongtae、Park, Myung Seok、Wier, Benson(2012)。Is earnings quality associated with corporate social responsibility?。The Accounting Review，87(3)，761-796。  new window
16.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons，3(4)，91-102。  new window
17.蘇裕惠、李冠儒(20200600)。關鍵查核事項的揭露數量對盈餘資訊內涵的影響。會計審計論叢，10(1)，1-38。new window  延伸查詢new window
18.Kachelmeier, S. J.、Rimkus, D.、Schmidt, J. J.、Valentine, K.(2020)。The forewarning effect of critical audit matter disclosures involving measurement uncertainty。Contemporary Accounting Research，37(4)，2186-2212。  new window
19.Ge, W.、Kim, J.-B.(2014)。Boards, takeover protection, and real earnings management。Review of Quantitative Finance and Accounting，43(4)，651-682。  new window
20.Velte, P.、Issa, J.(2019)。The impact of key audit matter (KAM) disclosure in audit reports on stakeholders' reactions: A literature review。Problems and Perspectives in Management，17(3)，323-341。  new window
21.張祐慈、謝安軒、陳美惠、戚務君(20210600)。關鍵查核事項複雜度與股價崩跌風險。會計審計論叢，11(1)，1-31。new window  延伸查詢new window
22.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
23.Bédard, J.、Gonthier-Besacier, N.、Schatt, A.(2019)。Consequences of expanded audit reports: Evidence from the Justifications of Assessments in France。Auditing: A Journal of Practice & Theory，38(3)，23-45。  new window
24.Li, H. A.、Hay, D.、Lau, D.(2019)。Assessing the impact of the new auditor's report。Pacific Accounting Review，31(1)，110-132。  new window
25.Ozlanski, Michael E.(2019)。Bright lines vs. blurred lines: When do critical audit matters influence investors' perceptions of management's reporting credibility?。Advances in Accounting，45，(100416)1-(100416)11。  new window
26.Rapley, E. T.、Robertson, J. C.、Smith, J. L.(2021)。The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors' judgments。Journal of Accounting and Public Policy，40(5)，(106847)1-(106847)21。  new window
27.卓佳慶、王泓達、陳育仁、段宇娟(20211200)。以關鍵查核事項偵測公司信用風險--機器學習之應用。會計審計論叢，11(2)，85-111。new window  延伸查詢new window
28.顏信輝、張瑀珊(20211200)。資產減損及關鍵查核事項對未來現金流量預測之影響。證券市場發展季刊，33(4)=132，103-161。new window  延伸查詢new window
29.Bentley, J. W.、Lambert, T. A.、Wang, E. Y.(2021)。The effect of increased audit disclosure on managers' real operating decisions: Evidence from disclosing critical audit matters。The Accounting Review，96(1)，23-40。  new window
30.Chang, Yu-Tzu、Chi, Wuchun、Stone, Dan N.(2022)。Is client-specific information useful to investors? Evidence from key audit matter reports。Journal of Accounting, Auditing & Finance。  new window
31.Choi, A.、Sohn, B. C.、Yuen, D.(2018)。Do auditors care about real earnings management in their audit fee decisions?。Asia-Pacific Journal of Accounting & Economics，25(1/2)，21-41。  new window
32.Evans, M. E.、Houston, R. W.、Peters, M. F.、Pratt, J. H.(2015)。Reporting regulatory environments and earnings management: U.S. and Non-U.S. firms using U.S. GAAP or IFRS。The Accounting Review，90(5)，1969-1994。  new window
33.Fera, P.、Pizzo, M.、Vinciguerra, R.、Ricciardi, G.(2022)。Sustainable corporate governance and new auditing issues: A preliminary empirical evidence on key audit matters。Corporate Governance，22(1)，194-211。  new window
34.Fuller, S. H.、Joe, J. R.、Luippold, B. L.(2021)。The effect of auditor reporting choice and audit committee oversight on management financial disclosures。The Accounting Review，96(6)，239-274。  new window
35.Kang, Y. J.(2019)。Are audit committees more challenging given a specific investor base? Does the answer change in the presence of prospective critical audit matter disclosures?。Accounting, Organizations and Society，77，(101051)1-(101051)14。  new window
36.Oh, H. M.、Jeon, H. J.(2017)。Does board characteristics constrain real earnings management? Evidence from Korea。The Journal of Applied Business Research，33(6)，1251-1262。  new window
37.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
38.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
研究報告
1.Backof, A. G.、Bowlin, K. O.、Goodson, B. M.(2020)。The importance of clarification of auditors' responsibilities under the new audit reporting standards。University of Virginia：University of Mississippi：Clemson University。  new window
圖書
1.Sunder, S.(1997)。Theory of Accounting and Control。South-Western College Publishing。  new window
2.International Auditing and Assurance Standards Board(2013)。Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs)。New York, NY：International Auditing and Assurance Standards Board。  new window
3.戚務君(2020)。審計研究導讀。臺中：滄海。  延伸查詢new window
4.Kieso, D. E.、Weygandt, J. J.、Warfield, T. D.(2020)。Intermediate Accounting: IFRS Edition。Wiley。  new window
其他
1.彭禎伶，魏喬怡(20210421)。會計師收費，立委要訂統一標準，https://ctee.com.tw/news/tax-law/448243.html。  延伸查詢new window
 
 
 
 
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