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題名：公司治理評鑑機制對公司績效及關鍵查核事項揭露之影響：董事會政治連結的調節效果
書刊名：會計審計論叢
作者：呂瑞芳 引用關係／劉怡莉
作者(外文)：Lew, Jei-fang／Liu, I-li
出版日期：2023
卷期：13:1
頁次：頁123-171
主題關鍵詞：董事會政治連結；公司治理評鑑；公司績效；關鍵查核事項；內生性；Board political connection；Corporate governance evaluation；Firm performance；Key audit matters；Endogeneity
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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26.姚珊珊(20140600)。政治關聯與財務困境恢復--基於ST上市公司「摘帽」的實證研究。兩岸金融季刊，2(2)，29-44。new window  延伸查詢new window
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28.黃俊閎、林鳳儀、吳勝富、黃仁伯(20141200)。Is Corporate Governance Effective in Earnings Management in Asian Emerging Markets?。交大管理學報，34(2)，87-111。new window  延伸查詢new window
29.Cheng, Shijun(2008)。Board Size and the Variability of Corporate Performance。Journal of Financial Economics，87(1)，157-176。  new window
30.Borisova, G.、Brockman, P.、Salas, J. M.、Zagorchev, A.(2012)。Government Ownership and Corporate Governance: Evidence from the EU。Journal of Banking & Finance，36(11)，2917-2934。  new window
31.Bliss, M. A.、Gul, F. A.(2012)。Political connection and cost of debts: Some Malaysian evidence。Journal of Banking & Finance，36(5)，1520-1527。  new window
32.Healy, Paul M.、Hutton, Amy P.、Palepu, Krishna G.(1999)。Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure。Contemporary Accounting Research，16(3)，485-520。  new window
33.Getz, K. A.(2001)。Public affairs and political strategy: Theoretical foundations。Journal of Public Affairs，1(4)，305-329。  new window
34.Schuler, D. A.、Rehbein, K.(1997)。The filtering role of the firm in corporate political involvement。Business and Society，36(2)，116-139。  new window
35.Willenborg, Michael(1999)。Empirical analysis of the economic demand for auditing in the initial public offerings market。Journal of Accounting Research，37(1)，225-238。  new window
36.林俊傑、劉梧柏、黃華瑋(20180300)。公司治理評鑑與財務績效及公司價值之關聯性探討：以臺灣上市櫃企業公司治理評鑑為例。商略學報，10(1)，23-46。new window  延伸查詢new window
37.Wallace, W. A.(2004)。The economic role of the audit in free and regulated markets: A look back and a look forward。Research in Accounting Regulation，17，267-298。  new window
38.薛敏正、邱彥毅、邱詩婷(20171200)。公司治理評鑑與盈餘品質。會計審計論叢，7(2)，57-83。new window  延伸查詢new window
39.Loughran, Tim、McDonald, Bill(2014)。Measuring readability in financial disclosures。The Journal of Finance，69(4)，1643-1671。  new window
40.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
41.紀信義、翁慈青、廖芝嫻、黃馨儀(20170600)。董事及高階主管政治連結與公司績效之關聯性。臺大管理論叢，27(2)，1-33。new window  延伸查詢new window
42.Baysinger, B. D.(1984)。Domain maintenance as an objective of business political activity: An expanded typology。Academy of Management Review，9(2)，248-258。  new window
43.Ashbaugh, Hollis、LaFond, Ryan、Mayhew, Brian W.(2003)。Do nonaudit services compromise auditor independence? Further evidence。The Accounting Review，78(3)，611-639。  new window
44.林宛瑩、許崇源(20080600)。臺灣集團企業之控股型態及公司治理衡量指標之研究與建議。交大管理學報，28(1)，269-312。new window  延伸查詢new window
45.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics，26(2)，301-325。  new window
46.Boubakri, Narjess、Cosset, Jean-Claude、Saffar, Walid(2008)。Political connections of newly privatized firms。Journal of Corporate Finance，14(5)，654-673。  new window
47.Faccio, Mara、Masulis, Ronald W.、McConnell, John J.(2006)。Political connections and corporate bailouts。Journal of Finance，61(6)，2597-2635。  new window
48.Fan, Joseph P. H.、Wong, Tak Jun、Zhang, Tianyu(2007)。Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms。Journal of Financial Economics，84(2)，330-357。  new window
49.Fisman, Raymond(2001)。Estimating the Value of Political Connections。The American Economic Review，91(4)，1095-1102。  new window
50.Francis, Bill B.、Hasan, Iftekhar、Sun, Xian(2009)。Political Connections and the Process of Going Public: Evidence from China。Journal of International Money and Finance，28(4)，696-719。  new window
51.Li, Hongbin、Zhou, Li-An、Meng, Lingsheng、Wang, Qian(2008)。Political Connections, Financing and Firm Performance: Evidence from Chinese Private Firms。Journal of Development Economics，87(2)，283-299。  new window
52.Shleifer, Andrei、Vishny, Robert W.(1994)。Politicians and Firms。The Quarterly Journal of Economics，109(4)，995-1025。  new window
53.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
54.Teoh, Siew Hong、Welch, Ivo、Wong, T. J.(1998)。Earnings management and the underperformance of seasoned equity offerings。Journal of Financial Economics，50(1)，63-99。  new window
55.Teoh, Siew Hong、Wong, T. J.(1993)。Perceived Auditor Quality and the Earnings Response Coefficient。The Accounting Review，68(2)，346-366。  new window
56.Chan, K. Hung、Lin, Kenny Z.、Mo, Phyllis Lai-lan(2006)。A political-economic analysis of auditor reporting and auditor switches。Review of Accounting Studies，11(1)，21-48。  new window
57.Leuz, Christian、Nanda, Dhananjay、Wysocki, Peter D.(2003)。Earnings management and investor protection: An international comparison。Journal of Financial Economics，69(3)，505-527。  new window
58.董夢杭、寇家瑜(20181200)。再探企業政治連結的價值：企業醜聞中的政商關係。管理學報，35(4)，481-501。new window  延伸查詢new window
59.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons，3(4)，91-102。  new window
60.Agrawal, Anup、Knoeber, Charles R.(1996)。Firm Performance and Mechanisms to Control Agency Problems between Managers and Shareholders。The Journal of Financial and Quantitative Analysis，31(3)，377-397。  new window
61.高蘭芬、盧正壽、黃冠智、陳安琳(20120900)。公司治理、公司績效與投資策略。中山管理評論，20(3)，851-879。new window  延伸查詢new window
62.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
63.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
64.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
65.Chen, Yenn-ru、Ho, Chen-yin(20090200)。The Impact of Family Control and Board Characteristics on Corporate Policies。管理學報，26(1)，1-16。new window  new window
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67.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(2002)。Investor protection and corporate valuation。The Journal of Finance，57(3)，1147-1170。  new window
68.Chang, Yu-Tzu、Chi, Wuchun、Stone, Dan N.(2023)。Is client-specific information useful to investors? Evidence from key audit matter reports。Journal of Accounting, Auditing & Finance。  new window
69.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review，77(Suppl. 1)，35-59。  new window
70.劉福運、吳宗翰、林岳喬(20180800)。公司治理與盈餘品質：公司治理評鑑級距的影響。臺灣管理學刊，18(2)，29-47。new window  延伸查詢new window
71.Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics，33(3)，401-425。  new window
72.Black, Bernard S.、Jang, Hasung、Kim, Woochan(2006)。Does Corporate Governance Predict Firms' Market Values? Evidence from Korea。Journal of Law, Economics, and Organization，22(2)，366-413。  new window
73.Durnev, Art、Kim, E. Han(2005)。To Steal or not to Steal: Firm Attributes, Legal Environment, and Valuation。The Journal of Finance，60(3)，1461-1493。  new window
74.Baysinger, Barry D.、Hoskisson, Robert E.(1990)。The composition of boards of directors and strategic control: effects on corporate strategy。Academy of Management Review，15(1)，72-87。  new window
75.杜榮瑞、林孝倫、李德冠(20220500)。關鍵查核事項的揭露與投資人對會計師責任判斷之關係。當代會計，23(1)，1-39。new window  延伸查詢new window
76.官月緞、史雅男、曾家璿(20220900)。關鍵查核事項揭露與審計品質及審計報告時效性之關聯。中山管理評論，30(4)，705-754。new window  延伸查詢new window
77.侯啟娉、林翠蓉、張力、羅巧倩(20160100)。股東常會時間、財務績效和裁決性應計數關係之探討。會計評論，62，75-110。new window  延伸查詢new window
78.翁慈青、紀信義(20140600)。董事會政治背景與企業信用風險之關係。證券市場發展季刊，26(2)=102，43-89。new window  延伸查詢new window
79.Cheng, C. S. Agnes、Collins, Denton、Huang, Henry H.(2006)。Shareholder rights, financial disclosure, and the cost of equity capital。Review of Quantitative Finance and Accounting，27(2)，175-204。  new window
80.陳穗婷、陳計良、陳虹吟(20190400)。新式查核報告對財務報表資訊揭露之影響。中原企管評論，17(1)，59-82。new window  延伸查詢new window
81.Christensen, B. E.、Glover, S. M.、Wolfe, C. J.(2014)。Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest?。Auditing: A Journal of Practice & Theory，33(4)，71-93。  new window
研究報告
1.Ashbaugh, H.、Collins, D. W.、LaFond, R.(2004)。Corporate Governance and the Cost of Equity Capital。  new window
2.Brown, T.、Majors, T.、Peecher, M. E.(2016)。The impact of a higher intent standard on auditors' legal exposure and the moderating role of jurors' legal knowledge。  new window
圖書
1.徐瑞希(1991)。政商關係解讀：臺灣企業實用政治學入門。臺北市：遠流出版社。  延伸查詢new window
2.葉銀華(20080000)。實踐公司治理：臺灣集團企業的功與過。臺北：聯經。new window  延伸查詢new window
3.Shleifer, A.、Vishny, R. W.(2002)。The Grabbing Hand: Government Pathologies and Their Cures。Cambridge, MA：Harvard University Press。  new window
4.Watts, R. L.、Zimmerman, J. L.(1986)。Positive Accounting Theory. Upper Saddle River。NJ：Prentice Hill。  new window
5.葉銀華、李存修、柯承恩(20020000)。公司治理與評等系統。臺北：商智文化。new window  延伸查詢new window
6.Khan, Mushtaq Husain、Jomo, Kwame Sundaram(2000)。Rents, Rent-Seeking and Economic Development: Theory and Evidence in Asia。Cambridge University Press。  new window
圖書論文
1.Reiss, P. C.、Wolak, F. A.(2007)。Structural econometric modeling: Rationales and examples from industrial organization。Handbook of Econometrics。North-Holland。  new window
2.Salmon, W. J.(2000)。Crisis prevention: How to gear up your board。Harvard Business Review on Corporate Governance。Harvard Business Publishing。  new window
 
 
 
 
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