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題名：避稅程度與財務報表可讀性：論產業專精會計師之角色
書刊名：臺大管理論叢
作者：陳家慧 引用關係／劉佩怡 引用關係／許莘珮
作者(外文)：Chen, Chia-hui／Liu, Pei-yi／Syu, Sin-pei
出版日期：2023
卷期：33:2
頁次：頁37-84
主題關鍵詞：避稅行為；財務報表可讀性；產業專精會計師；Tax avoidance；Financial statement readability；Industry specialization auditor
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:70
  • 點閱點閱:6
期刊論文
1.Li, Feng(2008)。Annual report readability, current earnings, and earnings persistence。Journal of Accounting and Economics，45(2/3)，221-247。  new window
2.Knechel, W. R.、Naiker, V.、Pacheco, G.(2007)。Does auditor industry specialization matter? Evidence from market reaction to auditor switches。Auditing: A Journal of Practice and Theory，26(1)，19-45。  new window
3.Mills, Lillian F.(1998)。Book-Tax Differences and Internal Revenue Service Adjustments。Journal of Accounting Research，36(2)，343-356。  new window
4.Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review，83(1)，61-82。  new window
5.Graham, John R.、Tucker, Alan L.(2006)。Tax shelters and corporate debt policy。Journal of Financial Economics，81(3)，563-594。  new window
6.Solomon, Ira、Shields, Michael D.、Whittington, O. Ray(1999)。What do industry-specialist auditors know?。Journal of Accounting Research，37(1)，191-208。  new window
7.Seetharaman, Ananth、Sun, Yan、Wang, Weimin(2011)。Tax-related financial statement restatements and auditor-provided tax services。Journal of Accounting, Auditing & Finance，26(4)，677-698。  new window
8.Bloomfield, Robert J.(2002)。The "Incomplete Revelation Hypothesis" and Financial Reporting。Accounting Horizons，16(3)，233-243。  new window
9.Balsam, Steven、Krishnan, Jagan、Yang, Joon S.(2003)。Auditor industry specialization and earnings quality。Auditing: A Journal of Practice & Theory，22(2)，71-97。  new window
10.Kim, Jeong-Bon、Li, Yinghua、Zhang, Liandong(2011)。Corporate Tax Avoidance and Stock Price Crash Risk: Firm-Level Analysis。Journal of Financial Economics，100(3)，639-662。  new window
11.Lehavy, Reuven、Li, Feng、Merkley, Kenneth(2011)。The effect of annual report readability on analyst following and the properties of their earnings forecasts。The Accounting Review，86(3)，1087-1115。  new window
12.Chin, Chen-Lung、Chi, Hsin-Yi(2009)。Reducing restatements with increased industry expertise。Contemporary Accounting Research，26(3)，729-765。  new window
13.黃美祝、楊佩璇(20111100)。集團企業與非集團企業避稅程度之比較。會計學報，4(1)，1-22。new window  延伸查詢new window
14.Fan, Joseph P. H.、Wong, Tak-Jun(2005)。Do External Auditors Perform A Corporate Governance Role in Emerging Markets? Evidence from East Asia。Journal of Accounting Research，43(1)，35-72。  new window
15.Armstrong, C. S.、Blouin, J. L.、Jagolinzer, A. D.、Larcker, D. F.(2015)。Corporate governance, incentives, and tax avoidance。Journal of Accounting and Economics，60(1)，1-17。  new window
16.Miller, Brian P.(2010)。The effects of reporting complexity on small and large investor trading。The Accounting Review，85(6)，2107-2143。  new window
17.Chin, Chen-Lung、Yao, Wei-Ren、Liu, Pei-Yi(2014)。Industry Audit Experts and Ownership Structure in the Syndicated Loan Market: At the Firm and Partner Levels。Accounting Horizons，28(4)，749-768。  new window
18.Dunn, K. A.、Mayhew, B. W.(2004)。Audit Firm Industry Specialization and Client Disclosure Quality。Review of Accounting Studies，9(1)，35-58。  new window
19.Craswell, Allen T.、Francis, Jere R.、Taylor, Stephen L.(1995)。Auditor brand name reputations and industry specializations。Journal of Accounting and Economics，20(3)，297-322。  new window
20.黃美祝、陳緯霖(20171100)。代理觀點下避稅行為與公司價值之關聯性--來自中國的實證研究。當代會計，18(2)，155-185。new window  延伸查詢new window
21.Loughran, Tim、McDonald, Bill(2014)。Measuring readability in financial disclosures。The Journal of Finance，69(4)，1643-1671。  new window
22.Knechel, W. R.、Donohoe, M. P.(2014)。Does corporate tax aggressiveness influence audit pricing?。Contemporary Accounting Research，31(1)，284-308。  new window
23.Desai, Mihir A.、Dharmapala, Dhammika(2006)。Corporate tax avoidance and high-powered incentives。Journal of Financial Economics，79(1)，145-179。  new window
24.Bedard, Jean C.、Biggs, Stanley F.(1991)。The effect of domain-specific experience on evaluation of management representations in analytical procedures。Auditing: A Journal of Practice & Theory，10(Supplement)，77-90。  new window
25.宋曜廷、陳茹玲、李宜憲、查日龢、曾厚強、林維駿、張道行、張國恩(20130300)。中文文本可讀性探討：指標選取、模型建立與效度驗證。中華心理學刊，55(1)，75-106。new window  延伸查詢new window
26.Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review，53(1)，112-134。  new window
27.曾家璿、史雅男(20190700)。會計師產業專精與關鍵查核事項揭露之關聯。中華會計學刊，15(1)，37-76。new window  延伸查詢new window
28.Efendi, Jap、Srivastavab, Anup、Swanson, Edward P.(2007)。Why do corporate managers misstate financial statements? The role of option compensation and other factors。Journal of Financial Economics，85(3)，667-708。  new window
29.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。  new window
30.Gul, Ferdinand A.、Wu, Donghui、Yang, Zhifeng(2013)。Do individual auditors affect audit quality? Evidence from archival data。The Accounting Review，88(6)，1993-2023。  new window
31.Balakrishnan, K.、Blouin, J. L.、Guay, W. R.(2019)。Tax aggressiveness and corporate transparency。The Accounting Review，94(1)，45-69。  new window
32.Lo, Kin、Ramos, Felipe、Rogo, Rafael(2017)。Earnings management and annual report readability。Journal of Accounting and Economics，63(1)，1-25。  new window
33.Subramanian, R.、Insley, R. G.、Blackwell, R. D.(1993)。Performance and readability: A comparison of annual reports of profitable and unprofitable corporations。Journal of Business Communication，30(1)，49-61。  new window
34.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
35.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics，50(2/3)，127-178。  new window
36.Chen, Shuping P.、Chen, Xia、Cheng, Qiang、Shevlin, Terry(2010)。Are family firms more tax aggressive than non-family firms?。Journal of Financial Economics，95(1)，41-61。  new window
37.Desai, Mihir A.、Dharmapala, Dhammika(2009)。Corporate tax avoidance and firm value。The Review of Economics and Statistics，91(3)，537-546。  new window
38.Lanis, R.、Richardson, G.(2012)。Corporate Social Responsibility and Tax Aggressiveness: An Empirical Analysis。Journal of Accounting and Public Policy，31(1)，86-108。  new window
39.Wilson, Ryan J.(2009)。An examination of corporate tax shelter participants。The Accounting Review，84(3)，969-999。  new window
40.Kim, Chansog Francis、Wang, Ke、Zhang, Liandong(2019)。Readability of 10-K Reports and Stock Price Crash Risk。Contemporary Accounting Research，36(2)，1184-1216。  new window
41.周玲臺、邱薏蓉、邱献良(20200700)。PCAOB國際檢查對會計師及事務所審計品質外溢效果之影響。會計評論，71，83-131。new window  延伸查詢new window
42.陳美惠、謝安軒、張祐慈、戚務君(20211200)。關鍵查核事項是制式八股文嗎？。中華會計學刊，17(2)，183-244。new window  延伸查詢new window
43.范宏書、林彥廷、陳慶隆(20220100)。內部控制缺失對盈餘管理與租稅規避相關之財稅差異的影響。會計評論，74，47-102。new window  延伸查詢new window
44.劉政淮、翁慈青、賴玉鳳(20130200)。產業環境競爭程度對會計師事務所選擇之影響。臺灣管理學刊，13(1)，1-26。new window  延伸查詢new window
45.黃美祝(20100100)。財稅差異金額大小對國稅局選案查核之影響。會計評論，50，23-55。new window  延伸查詢new window
46.Deshmukh, Ashutosh、Zhao, Xin(2020)。Audit quality and readability of the annual reports。International Journal of Strategic Decision Sciences，11(1)，76-90。  new window
47.Ajina, A.、Laouiti, M.、Msolli, B.(2016)。Guiding through the fog: Does annual report readability reveal earnings management?。Research in International Business and Finance，38，509-516。  new window
48.Bell, T. B.、Bryan, D. B.(2021)。Effectiveness, efficiency, and fee premiums in audits led by industry specialist partners。Accounting & Finance，61(3)，4513-4572。  new window
49.Bonsall, Samuel B. IV、Leone, Andrew J.、Miller, Brian P.、Rennekamp, Kristina(2017)。A plain English measure of financial reporting readability。Journal of Accounting and Economics，63(2/3)，329-357。  new window
50.Bonsall, S. B. IV、Miller, B. P.(2017)。The impact of narrative disclosure readability on bond ratings and the cost of debt。Review of Accounting Studies，22(2)，608-643。  new window
51.Cheung, Esther、Lau, James(2016)。Readability of notes to the financial statements and the adoption of IFRS。Australian Accounting Review，26(2)，162-176。  new window
52.Sukotjo, C.、Soenarno, Y. N.(2018)。Tax aggressiveness, accounting fraud, and annual report readability。Journal of Finance and Economics，6(2)，38-42。  new window
53.Nguyen, Justin Hung(2021)。Tax avoidance and financial statement readability。European Accounting Review，30(5)，1043-1066。  new window
54.Feng, Hua、Habib, Ahsan、Huang, H. J.、Qi, Bao-Lei(2021)。Auditor industry specialization and stock price crash risk: Individual-level evidence。Asia-Pacific Journal of Accounting & Economics，28(4)，427-453。  new window
55.Hasan, Mostafa Monzur(2020)。Readability of narrative disclosures in 10-K reports: Does managerial ability matter?。European Accounting Review，29(1)，147-168。  new window
56.Inger, Kerry K.、Meckfessel, Michele D.、Zhou, Mi Jamie、Fan, Weiguo Patrick(2018)。An examination of the impact of tax avoidance on the readability of tax footnotes。Journal of the American Taxation Association，40(1)，1-29。  new window
57.Jang, Min-ho、Rho, Joon-hwa(2016)。IFRS adoption and financial statement readability: Korean evidence。Asia-Pacific Journal of Accounting & Economics，23(1)，22-42。  new window
58.Lawrence, Alastair(2013)。Individual investors and financial disclosure。Journal of Accounting and Economics，56(1)，130-147。  new window
59.Lee, Hua、Lee, Hsien-Li、Wang, Chen-Chin(2017)。Engagement partner specialization and corporate disclosure transparency。The International Journal of Accounting，52(4)，354-369。  new window
60.Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons，17(S1)，1-16。  new window
61.Hanlon, Michelle、Slemrod, Joel(2009)。What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News about Tax Shelter Involvement。Journal of Public Economics，93(1/2)，126-141。  new window
研究報告
1.Stock, James H.、Yogo, Motohiro(2002)。Testing for Weak Instruments in Linear IV Regression。National Bureau of Economic Research。  new window
圖書
1.Chall, Jeanne S.、Dale, Edgar(1995)。Readability Revisited: The New Dale-Chall Readability Formula。Brookline Books。  new window
單篇論文
1.Beuselinck, C.，Blanco, B.，Dhole, S.，Lobo, G. J.(2018)。Financial statement readability and tax aggressiveness，https://dx.doi.org/10.2139/ssrn.3261115。  new window
圖書論文
1.Zhao, Xin、Filbeck, Greg、Deshmukh, Ashutosh(2020)。Annual report readability and share repurchases under a temporary tax holiday。Advances in Taxation。Emerald Publishing Limited。  new window
 
 
 
 
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