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2. | 林秀柑、方文碩、王冠閔(20091200)。集團核心企業董事會特性與經營績效之研究。臺灣企業績效學刊,3(1),25-48。 延伸查詢![new window](/gs32/images/newin.png) |
3. | Hwang, Byoung-Hyoun、Kim, Seoyoung(2009)。It pays to have friends。Journal of Financial Economics,93(1),138-158。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
4. | 方俊儒、李秀英、龍春伶(20080600)。獨立董監事對公司績效與盈餘品質之影響--控制股東之調節效果。會計與公司治理,5(1),55-80。 延伸查詢![new window](/gs32/images/newin.png) |
5. | 廖益興(20100600)。董事會組成、股權結構與年報資訊揭露水準。臺大管理論叢,20(2),209-249。 延伸查詢![new window](/gs32/images/newin.png) |
6. | Fracassi, C.、Tate, G.(2012)。External networking and internal firm governance。The Journal of Finance,67(1),153-194。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
7. | Balsam, S.、Krishnan, J.、Yang, J. S.(2003)。Auditor Industry Specialization and Earnings Quality。Auditing: A Journal of Practice & Theory,22(2),71-97。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
8. | DeFond, Mark L.、Zhang, Jieying(2014)。A review of archival auditing research。Journal of Accounting and Economics,58(2/3),275-326。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
9. | 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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
10. | 高蘭芬、邱正仁(20021200)。董監事股權質押對會計盈餘與股票報酬相關性之影響。臺大管理論叢,13(1),127-162。 延伸查詢![new window](/gs32/images/newin.png) |
11. | 李建然、林秀鳳(20051000)。會計師任期與異常應計數之關聯性研究。管理評論,24(4),103-126。 延伸查詢![new window](/gs32/images/newin.png) |
12. | Coles, Jeffrey L.、Daniel, Naveen D.、Naveen, Lalitha(2014)。Co-Opted Boards。The Review of Financial Studies,27(6),1751-1796。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
13. | DeAngelo, L. E.(1981)。Auditor size and audit quality。Journal of Accounting and Economics,3(3),183-199。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
14. | 邱正仁、熊大中、高蘭芬(20021000)。A Study on the Relationship between Financial Distress and Collateralized Shares。中華會計學刊,3(1),79-111。 延伸查詢![new window](/gs32/images/newin.png) |
15. | 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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
16. | Aobdia, Daniel、Lin, Chan-Jane、Petacchi, Reining(2015)。Capital market consequences of audit partner quality。The Accounting Review,90(6),2143-2176。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
17. | Francis, J. R.(2011)。A framework for understanding and researching audit quality。Auditing: A Journal of Practice & Theory,30(2),125-152。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
18. | Kao, L.、Chiou, J.-R.、Chen, A.(2004)。The Agency Problem, Firm Performance and Monitoring Mechanisms: the Evidence from Collateralised Shares in Taiwan。Corporate Governance,12(3),389-402。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
19. | Adams, R. B.、Ferreira, D.(2007)。A Theory of Friendly Boards。Journal of Finance,62(1),217-250。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
20. | Schmidt, B.(2015)。Costs and benefits of friendly boards during mergers and acquisitions。Journal of Financial Economics,117(2),424-447。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
21. | 謝宛庭、吳清在(20151200)。會計裁量與實質交易之權衡與時點:臺灣上市櫃公司之盈餘管理研究。臺大管理論叢,26(1),1-32。 延伸查詢![new window](/gs32/images/newin.png) |
22. | 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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
23. | Nelson, M.、Tan, Hun-Tong(2005)。Judgment and decision making research in auditing: A task, person, and interpersonal interaction perspective。Auditing: A Journal of Practice & Theory,24(Supplement 1),41-71。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
24. | Chi, W.、Huang, H.(2005)。Discretionary accruals, audit-firm tenure and audit-partner tenure: Empirical evidence from Taiwan。Journal of Contemporary Accounting and Economics,1(1),65-92。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
25. | 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。 延伸查詢![new window](/gs32/images/newin.png) |
26. | Peasnell, K. V.、Pope, P. F.、Young, S.(2000)。Accrual management to meet earnings TARGETS: U.K. evidence pre-and post-Cadbury。British Accounting Review,32(4),415-445。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
27. | Khanna, Vikramaditya、Kim, E. Han、Lu, Yao(2015)。CEO connectedness and corporate fraud。Journal of Finance,70(3),1203-1252。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
28. | Bianchi, P. A.(2018)。Auditors' joint engagements and audit quality: Evidence from Italian private companies。Contemporary Accounting Research,35(3),1533-1577。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
29. | Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
30. | Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
31. | 張恆瑜、李振宇、翁鶯娟(20190600)。CEO Career Experience and Firm Innovativeness: Considering the Moderating Effect of Independent Directors。交大管理學報,39(1),83-117。 延伸查詢![new window](/gs32/images/newin.png) |
32. | 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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
33. | Gul, Ferdinand A.、Fung, Simon Y. K.、Jaggi, Bikki(2009)。Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise。Journal of Accounting and Economics,47(3),265-287。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
34. | Chi, Wuchun、Lisic, Ling Lei、Pevzner, Mikhail(2011)。Is enhanced audit quality associated with greater real earnings management?。Accounting Horizons,25(2),315-335。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
35. | 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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
36. | Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
37. | Bowen, R. M.、Rajgopal, S.、Venkatachalam, M.(2008)。Accounting discretion, corporate governance and firm performance。Contemporary Accounting Research,25(2),351-405。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
38. | 王陽照、林修葳、李存修、蔡瑞容(20190100)。Corporate Performance and the Dual Roles of Boards: Firm Characteristics, Governance Regulations, and CEO-Director Relationships。會計評論,68,81-117。 延伸查詢![new window](/gs32/images/newin.png) |
39. | Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies,22(1),435-480。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
40. | Peasnell, Ken V.、Pope, Peter F.、Young, Steven(2005)。Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?。Journal of Business Finance & Accounting,32(7/8),1311-1346。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
41. | 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。 延伸查詢![new window](/gs32/images/newin.png) |
42. | Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research,13(1),1-36。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
43. | Myers, J. N.、Myers, L. A.、Omer, T. C.(2003)。Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?。The Accounting Review,78(3),779-799。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
44. | Jensen, Michael C.(1993)。The Modern Industrial Revolution, Exit, and the Failure of Internal Control System。Journal of Finance,48(3),831-880。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
45. | Xie, B.、Davidson, W. N. III、DaDalt, P. J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance,9(3),295-316。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
46. | 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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
47. | Bianchi, P. A.、Causholli, M.、Minutti-Meza, M.、Sulcaj, V.(2023)。Social networks analysis in accounting and finance。Contemporary Accounting Research,40(1),577-623。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
48. | 薛敏正、黃劭彥、劉福運、林惠秋(20191100)。會計師事務所內合夥人間之網絡關係與盈餘資訊性。會計審計論叢,9(1),43-73。 延伸查詢![new window](/gs32/images/newin.png) |
49. | 孔繁華、張瑀珊、陳郁雯(20201100)。忙碌會計師與盈餘管理之關聯性。當代會計,21(2),269-302。 延伸查詢![new window](/gs32/images/newin.png) |
50. | Breesch, D.、Branson, J.(2009)。The effects of auditor gender on audit quality。The IUP Journal of Accounting Research and Audit Practices,8(3/4),78-107。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
51. | Dalton, D. R.、Johnson, J. L.、Ellstrand, A. E.(1999)。Number of directors and financial performance: A metal analysis。Academy of Management Journal,42(6),674-686。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
52. | Downar, B.、Ernstberger, J.、Koch, C.(2021)。Determinants and consequences of auditor dyad formation at the top level of audit teams。Accounting, Organizations and Society,89,(101156)1-(101156)20。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
53. | Kung, F. H.、Chang, Y. S.、Zhou, M.(2019)。The effect of gender composition in joint audits on earnings management。Managerial Auditing Journal,34(5),549-574。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
54. | Rose, J. M.、Rose, A. M.、Norman, C. S.、Mazza, C. R.(2014)。Will disclosure of friendship ties between directors and CEOs yield perverse effects?。The Accounting Review,89(4),1545-1563。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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56. | Westphal, J. D.、Graebner, M. E.(2010)。A matter of appearances: How corporate leaders manage the impressions of financial analysts about the conduct of their boards。Academy of Management Journal,53(1),15-43。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
57. | Wilbanks, R. M.、Hermanson, R. R.、Sharma, V. D.(2017)。Audit committee oversight of fraud risk: The role of social ties, professional ties, and governance characteristics。Accounting Horizons,31(3),21-38。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
58. | 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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
59. | 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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
60. | 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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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62. | Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons,17(S1),1-16。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
63. | Selfridge, M.、Krupka, G. R.、Biggs, S. F.(1993)。A Computational Model of Auditor Knowledge and Reasoning Processes in the Going Concern Judgment。Auditing: A Journal of Practice & Theory,12(supplement),82-99。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |