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題名：職能區分對盈餘資訊性之影響--以財會主管異動公司為例
書刊名：會計審計論叢
作者：鍾宇軒／黃劭彥／黃郁婷／藍孟珍
作者(外文)：Chung, Yu-hsuan／Huang, Shaio-yan／Huang, Yu-ting／Lan, Meng-chen
出版日期：2022
卷期：12:1
頁次：頁75-109
主題關鍵詞：職能區分；會計主管；財務主管；盈餘資訊性；未來盈餘反應係數；Segeration of duties；Chief accounting officer；Chief financial officer；Earnings informativeness；Future earnings response coefficient；FERC
原始連結：連回原系統網址new window
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期刊論文
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20.Suchard, Jo-Ann、Singh, Manohar、Barr, Robert(2001)。The Market Effects of CEO Turnover in Australian Firms。Pacific-Basin Finance Journal，9(1)，1-27。  new window
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26.Baik, B.、Farber, D. B.、Lee, S. S.(2011)。CEO ability and management earnings forecasts。Contemporary Accounting Research，28(5)，1645-1668。  new window
27.Geiger, M. A.、North, D. S.(2006)。Does hiring a new CFO change things? An investigation of changes in discretionary accruals。The Accounting Review，81(4)，781-809。  new window
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31.Duru, A.、Iyengar, R. J.、Zampelli, E. M.(2016)。The Dynamic Relationship between CEO Duality and Firm Performance: The Moderating Role of Board Independence。Journal of Business Research，69(10)，4269-4277。  new window
32.Biddle, G. C.、Seow, G.-S.、Siegel, A. F.(1995)。Relative versus incremental information content。Contemporary accounting research，12(1)，1-23。  new window
33.Francis, Jennifer、LaFond, Ryan、Olsson, Per M.、Schipper, Katherine(2004)。Costs of equity and earnings attributes。The Accounting Review，79(4)，967-1010。  new window
34.張瑞當、方俊儒、曾玉琦(20070200)。核心代理問題與盈餘管理：董事會結構與外部監督機制之探討。管理學報，24(1)，17-39。new window  延伸查詢new window
35.朱立倫、吳毓武(20111200)。The Informativeness of Current Return about Future Earnings and Extra-Legal Institutions: International Evidence。臺大管理論叢，22(1)，67-95。new window  new window
36.陳慶隆、張傳章、翁佩瑜(20171200)。Qualified Foreign Institutional Investors and the Earnings Informativeness of Income Smoothing。臺大管理論叢，27(4)，1-41。new window  延伸查詢new window
37.Abbott, L. J.、Daugherty, B.、Parker, S.、Peters, G. F.(2016)。Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence。Journal of Accounting Research，54(1)，3-40。  new window
38.卓佳慶、張育菁(20151200)。資訊評鑑系統與未來盈餘價值攸關性：公司治理觀點。會計審計論叢，5(2)，87-124。new window  延伸查詢new window
39.林修葳、王全三(20150600)。The Impact of Reporting Goodwill and Impairments on the Market's Anticipation of Future Earnings。臺大管理論叢，25(2)，23-52。new window  new window
40.薛敏正、曾乾豪、邱彥毅(20181200)。資訊揭露評鑑透明度對盈餘資訊性與未來績效之影響。臺大管理論叢，28(3)，47-82。new window  延伸查詢new window
41.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics，26(2)，301-325。  new window
42.Doyle, Jeffrey T.、Ge, Weili、McVay, Sarah(2007)。Determinants of Weaknesses in Internal Control over Financial Reporting。Journal of Accounting and Economics，44(1/2)，193-223。  new window
43.Liu, Jing、Nissim, Doron、Thomas, Jacob(2002)。Equity Valuation using Multiples。Journal of Accounting Research，40(1)，135-172。  new window
44.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics，42(3)，335-370。  new window
45.Teoh, Siew Hong、Wong, T. J.(1993)。Perceived Auditor Quality and the Earnings Response Coefficient。The Accounting Review，68(2)，346-366。  new window
46.Dechow, Patricia M.、Ge, Weili、Schrand, Catherine M.(2010)。Understanding earnings quality: A review of the proxies, their determinants and their consequences。Journal of Accounting and Economics，50(2/3)，344-401。  new window
47.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
48.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
49.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
50.Tucker, Jennifer W.、Zarowin, Paul A.(2006)。Does Income Smoothing Improve Earnings Informativeness?。The Accounting Review，81(1)，251-270。  new window
51.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
52.Rosenbaum, Paul R.、Rubin, Donald B.(1983)。The Central Role of the Propensity Score in Observational Studies for Causal Effects。Biometrika，70(1)，41-55。  new window
53.張幸惠、姚名麗(20150600)。董事會組成、財報品質與財務主管異動宣告效果。兩岸金融季刊，3(2)，27-67。new window  延伸查詢new window
54.Vähämaa, E.(2014)。Executive turnover, gender, and earnings management: An exploratory analysis。Accounting Perspectives，13(2)，103-122。  new window
55.李佳玲、葉穎蓉、何晉滄(20050300)。績效、公司治理與高階管理者離職關係之實證研究。中山管理評論，13(1)，75-106。new window  延伸查詢new window
56.Bendeck, Yvette M.、Waller, Edward R.(1999)。The Wealth Effects of Non-Senior Management Departures from Investment Banks。Journal of Business Research，46(1)，95-105。  new window
57.Jiang, John Xufeng、Petroni, Kathy R.、Wang, Isabel Y.(2010)。CFOs and CEOs: Who have the most influence on earnings management?。Journal of Financial Economics，96(3)，513-526。  new window
58.Krishnan, J.(2005)。Audit committee quality and internal control: an empirical analysis。The Accounting Review，80(2)，649-675。  new window
59.Murphy, Kevin J.、Zimmerman, Jerold L.(1993)。Financial Performance Surrounding CEO Turnover。Journal of Accounting and Economics，16(1-3)，273-315。  new window
60.高蘭芬、陳瑀君(20171200)。商譽減損之決定因素與市場反應。中山管理評論，25(4)，935-965。new window  延伸查詢new window
61.Defond, Mark L.、Park, Chul W.(1999)。The Effect of Competition on CEO Turnover。Journal of Accounting and Economics，27(1)，35-56。  new window
62.Hillman, Amy J.、Dalziel, Thomas(2003)。Boards of directors and firm performance: Integrating agency and resource dependence perspectives。The Academy of Management Review，28(3)，383-396。  new window
63.Core, John E.、Holthausen, Robert W.、Larcker, David F.(1999)。Corporate governance, chief executive officer compensation, and firm performance。Journal of Financial Economics，51(3)，371-406。  new window
64.Hillman, A. J.、Cannella, A. A.、Paetzold, R. L.(2000)。The Resource Dependence Role of Corporate Directors: Strategic Adaptation of Board Composition in Response to Environmental Change。Journal of Management Studies，37(2)，235-256。  new window
65.Acharya, V. V.、Lambrecht, B. M.(2015)。A theory of income smoothing when insiders know more than outsiders。The Review of Financial Studies，28(9)，2534-2574。  new window
66.Villalonga, Belen、Amit, Raphael(2006)。How do family ownership, control and management affect firm value?。Journal of Financial Economics，80(2)，385-417。  new window
67.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
68.Watts, Ross L.、Zimmerman, Jerold L.(1990)。Positive accounting theory: A ten year perspective。The Accounting Review，65(1)，131-156。  new window
69.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
70.王文英(20081100)。從企業策略觀點分析會計人員所需具備的知識與能力。當代會計，9(2)，131-166。new window  延伸查詢new window
71.白嘉眉(20060700)。加強會計主管素質有助於提升財務資訊品質。證券暨期貨月刊，24(7)，38-48。  延伸查詢new window
72.守寍寍(20040801)。如何避免重蹈博達陷阱？。遠見雜誌。  延伸查詢new window
73.朱文儀、李庭閣、莊正民、廖盈琇(20190900)。大股東股權集中度、外部法人持股、外部董事年資對公司績效之影響--臺灣上市公司的實證研究。中山管理評論，27(3)，551-582。new window  延伸查詢new window
74.馬秀如(20061200)。會計師揭發舞弊之責任--審計準則公報第43號導讀。會計研究月刊，253，44-61。  延伸查詢new window
75.林俊宏(20101100)。財務主管對投資人法律責任簡析。會計研究月刊，300，88-93。  延伸查詢new window
76.陳伯松(20060200)。從證券交易法修正看會計主管的法律責任與專業資格認證--加強專業資格認證 提昇財會專業地位。會計研究月刊，243，66-71。  延伸查詢new window
77.陳麗娟、顏瑋靚(20140500)。從Parmalat公司弊案論義大利公司治理改革。月旦財經法雜誌，34，103-132。  延伸查詢new window
78.葉銀華(20171200)。慶富詐貸案的省思。會計研究月刊，385，16-19。  延伸查詢new window
79.藍茵(20170200)。CEO之眼，看財務長必備條件。會計研究月刊，375，67-69。  延伸查詢new window
80.粘季為、張元、許敏政(20170900)。公司董事會多樣性是否有助於降低公司風險？。兩岸金融季刊，5(3)，69-111。new window  延伸查詢new window
81.Abogun, S.、Adigbole, E. A.、Olorede, T. E.(2021)。Income smoothing and firm value in a regulated market: The moderating effect of market risk。Asian Journal of Accounting Research，6(3)，296-308。  new window
82.Chen, H.、Yang, D.、Zhang, J. H.、Zhou, H.(2020)。Internal controls, risk management, and cash holdings。Journal of Corporate Finance，64，(101695)1-(101695)20。  new window
83.Ge, W.、Li, Z.、Liu, Q.、McVay, S.(2021)。Internal control over financial reporting and resource extraction: Evidence from China。Contemporary Accounting Research，38(2)，1274-1309。  new window
84.Kobelsky, K. W.(2014)。A conceptual model for segregation of duties: Integrating theory and practice for manual and IT-supported processes。International Journal of Accounting Information Systems，15(4)，304-322。  new window
85.Leavitt, H. J.、Bass, B. M.(1964)。Organizational psychology。Annual Review of Psychology，15，371-398。  new window
86.Miftah, D.、Murwaningsari, E.(2018)。Bonus plan and income smoothing on the selection of accounting policy and corporate governance determination manufacturing companies listed on the Indonesian stock exchange evidence。Journal of Resources Development and Management，41，1-11。  new window
87.陳安琳、高蘭芬、陳怡凱、陳烷鈺(20130600)。董監事股權質押與公司治理之研究。中山管理評論，21(2)，299-337。new window  延伸查詢new window
88.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
89.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
90.沈中華、張元(20080900)。企業的社會責任行為可以改善財務績效嗎？--以英國FTSE社會責任指數為例。經濟論文，36(3)，339-385。new window  延伸查詢new window
91.Huang, Jiekun、Kisgen, Darren J.(2013)。Gender and corporate finance: Are male executives overconfident relative to female executives?。Journal of Financial Economics，108(3)，822-839。  new window
92.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。  new window
93.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
會議論文
1.戚務君、王貞靜、黃隆建(2010)。實質盈餘管理行為之研究。2010會計理論與實務研討會，1135-1160。  延伸查詢new window
2.Kirschenheiter, M.、Melumad, N. D.(2007)。Earnings' quality and smoothing。AAA 2007 Financial Accounting and Reporting Section (FARS) Meeting。  new window
研究報告
1.Kim, Yangseon、Liu, Caixing、Rhee, S. Ghon(2003)。The Effect of Firm Size on Earnings Management。University of Hawaii。  new window
學位論文
1.Aladejebi, O. A.(2017)。Strategies for improving internal control in small and medium enterprises in Nigeria(博士論文)。Walden University。  new window
圖書
1.Monetary Authority of Singapore(2014)。Guidelines on risk management practices--Internal controls。  new window
2.Aiken, Leona S.、West, Stephen G.、Reno, Raymond R.(1991)。Multiple regression: Testing and interpreting interactions。Sage。  new window
單篇論文
1.Gramling, A. A.，Hermanson, D. R.，Hermanson, H. M.，Ye, Z. S.(2010)。Addressing problems with the segregation of duties in smaller companies，https://digitalcommons.kennesaw.edu/cgi/viewcontent.cgi?article=2304&context=facpubs。  new window
其他
1.許家禎(20170110)。子公司爆發財務弊案，寶成受拖累早盤跌逾2%，https://www.nownews.com/news/2367381。  延伸查詢new window
 
 
 
 
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