Audit Standard of Government Services:A Macroeconomic View__臺灣人文及社會科學引文索引資料庫

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題名：	Audit Standard of Government Services:A Macroeconomic View
書刊名：	輔仁管理評論
作者：	謝世佳
作者(外文)：	Hsieh, Hsih-chia
出版日期：	1996
卷期：	3:1
頁次：	頁47-71
主題關鍵詞：	總體最適化；公司法；會計法規；制度；迴歸；債務槓桿；Global optimization；Law；Institution；Regression；Debt leverage
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:0 共同引用:0 點閱:13

　　　　　審計報告公開時，不易受權勢利誘所扭曲。廠商的負債佔資產的比率很高，反映累積虧損。一但發生超額貸款或利率上升，負債容易超過資產，應宣佈破產。最適政府支出佔所得比率約25％，最適稅收佔所得比率約23％。相應地，最適貨幣量增加額佔所得比率不超過3％。本文指出債務槓桿和李嘉圖相等式的不成立。債務的非中立性有個轉捩點。依據公司法第八十九條，公司財產不足清償其債務時，宣告破產。但其原因可能是政府預算赤字、實質利率太高、預期利潤減少或債務現值超過投資利潤的現值。結果，在經濟蕭條時，發生許多擠兌、破產或支票不兌現，致使審計困難，本文提出解法。

以文找文

　　　　　This paper detects the change point of nonneutrality of the audit standard, while allowing for small mistakes. This paper proves the audit & accounting standard for courts under litigation. It determines the transformation from the public to the private ownership. The standard is neither conservatism nor delay recognition but the global optimum. For promoting economic growth, the optimal share of total debt to assets is detected. It rejects cumulative debt leverage and the Ricardian equivalence on debt versus taxation; but the Lindahl-Nash equilibrium exists. Peers'review can promote the audit quality and the optimum financial ratios. It is a perfect equilibrium with the highest acceptable probability. Its deviation reflects poor audit quality. It is verified by six examples. A high debt-asset ratio reflects unprofitability, cumulative budget deficits and increasing default risk. Since it reduces competitiveness, earnings, output, and wages will decline while the unemployment rate rises.

以文找文

期刊論文
1.	McConnell, John J.、Servaes, Henri(1995)。Equity ownership and the two faces of debt。Journal of Financial Economics，39(1)，131-157。
2.	Zingales, L.(1995)。Insider Ownership and the Decision to Go Public。Review of Economic Studies，62(3)，425-448。
3.	Cole, S.、Gunther, Jeffery W.(1995)。Separating the likelihood and timing of bank failure。Journal of Banking & Finance，19，1073-1089。
4.	Amer, T.、Hackenbrack, Karl、Nelson, Mark(1994)。Between-auditor Differences in the Interpretation of Probability Phrases。Auditing: A Journal of Practice and Theory，13(1)，126-145。
5.	Caplin, A.、Nalebuff, B.(1988)。On 64%-majority Rule。Econometrica，56(4)，787-814。
6.	Megginson, W. L.、Nash, R.、Van Randenborgh, M.(1994)。The Financial and Operating Performance of Newly Privatized Firms: An International Empirical Analysis。Journal of Finance，49(2)，403-452。
7.	Chen, K. C.、Church, B. K.(1992)。Default on Debt Obligations and the Issuance of Going-concern Opinions。Auditing: A Journal of Practice and Theory，11(2)，30-49。
8.	Dye, Ronald A.(1993)。Auditing standards, legal liability, and auditor wealth。Journal of political Economy，101(5)，887-914。
9.	King, M.(1994)。Debt deflation: theory mid evidence。European Economic Review，38，419-445。
10.	Benson, E. D.、Marks, B. R.、Raman, K. K.(1994)。The effect of voluntary GAAP compliance and financial disclosure on governmental borrowing costs。Journal of Accounting, Auditing, and Finance，308-323。
11.	Beran, R.(1993)。Probability-centered prediction regions。Annals of Statistics，21(4)，1967-1981。
12.	Beran, R.(1992)。Controlling conditional coverage probability in prediction。Annals of Statistics，20(2)，1110-1119。
13.	Bohn, H.(1992)。Endogenous government spending and Ricardian equivalence。Economic Journal，102(1992)，588-597。
14.	Brecht, H. D.(1989)。Auditors' duty of care to third parties: a comment on judicial reasoning underlying US cases。Accounting and business research，19(74)，175-178。
15.	Copley, P. A.、Doucet, Mary S.(1993)。The impact of competition on the quality of governmental audits。Auditing: a journal of practice and theory，12(1)，88-98。
16.	Cox, C. T.、Wichmann, H. Jr.(1993)。The perceived quality of internal control systems and reports for stat and local government。Auditing: a journal of practice and theory，12(2)，98-107。
17.	Dow, J. P. Jr.(1994)。Rates of return and the supply of government assets。Journal of macroeconomics，16(2)，281-293。
18.	Duma, A.、Stoka, M.(1993)。Hitting probabilities for random ellipse and elipsoid。Journal of Applied Probability，30(1993)，971-974。
19.	Flannery, M. J.(1994)。Debt maturity and deadweight cost of leverage: optimally financing banking firms。American Economic Review，84(1)，320-329。
20.	Gist, W. E.(1994)。A Research Note on the relationship between regulation and audit firm size on audit fees。J. of accounting, auditing & finance，381-396。
21.	Harris, M.、Ravin, A.(1989)。The design of security。J. of Financial economics，24(1989)，255-287。
22.	Hughes, G.、Hare, P.(1994)。The international competitiveness of industries in Bulgaria, Czechoslovakia, Hungary and Poland。Oxford Economic Papers，46(1994)，200-221。
23.	Kaufman, D.、Wanf, Y.(1995)。Macroeconomic policies and project performance in social sectors。World Development，23(5)，751-765。
24.	Manelli A. M.、Vincent, D. R.(1995)。Optimal Procurement Mechanism。Econometrica，63(3)，591-620。
25.	Missale, A.、Blanchard, O. J.(1994)。The debt burden and debt maturity。American Economic Review，84(10)，309-319。
26.	Mercenier J.、Michel, P.(1994)。Discrete-time finite horizon approximation of infinite horizon optimization problems with steady state invariance。Econometrica，62(3)，635-658。
27.	Meier, H. H.、Alam, P.、Pearson, M. A.(1993)。Auditor lobbying for accounting standards: the case of banks and savings and loan associations。Accounting and business research，23(92)，477-487。
28.	Miller, M.、Modigliani, F.(1966)。Some estimates of the cost of capital to the electric utility industry, 1954-57。American economic review，66，433-443。
29.	Modigliani, F.、Miller, M. H.(1969)。Reply to Heins and Sprenkle。American Economic Review，333-351。
30.	Raman, K. K.、Wilson, E. K.(1994)。Governmental audit procurement practice and seasoned bond prices。Auditing Review，69(4)，517-538。
31.	Reichelstein, S.(1992)。Constructing incentive schemes government。Accounting Review，67(4)，712-731。
32.	Shavell, S.(1991)。Specific versus general enforcement。Journal of political economy，99(5)，1088-1109。
33.	Sinn, S.(1992)。Saving-investment correlations and capital mobility: one the evidence from annual data。Economic Journal，1162-1169。
34.	Tanizaki, H.(1993)。Kalman filter model with qualitative dependent variables。Review of economics and statistics，75(4)，747-752。
35.	Vecchia, A. V.(1992)。A new method of prediction for spatial regression models with correlated errors。J. of Royal Statistic Society，54(3)，813-830。
36.	Lev, Baruch、Thiagarajan, S. Ramu(1993)。Fundamental Information Analysis。Journal of Accounting Research，31(2)，190-215。
37.	Barro, Robert J.(1974)。Are Government Bonds Net Wealth?。Journal of Political Economy，82(6)，1095-1117。
38.	Deis, Donald Ray Jr.、Giroux, Gary A.(1992)。Determinants of Audit Quality in the Public Sector。The Accounting Review，67(3)，462-479。
39.	Engle, Robert F.、Granger, Clive W. J.(1987)。Cointegration and Error Correction: Representation, Estimation, and Testing。Econometrica，55(2)，251-276。
40.	Akaike, Hirotsugu(1974)。A new look at the statistical model identification。IEEE Transactions on Automatic Control，19(6)，716-723。
41.	Miller, Merton H.(1977)。Debt and Taxes。The Journal of Finance，32(2)，261-275。
42.	Modigliani, Franco、Miller, Merton H.(1963)。Corporate Income Taxes and the Cost of Capital: A Correction。The American Economic Review，53(3)，433-443。

會議論文
1.	Beaver, W.、Ryan, S. G.(1995)。Accounting conservatism and delayed recognition and their effects on the ability of the book-to-market ratio to predict book return on equiaty and security return。international Conference of Accounting。Taipei。
2.	Chen, S. S.、Jen, F. C.、Chen, D.(1995)。The determination of the seniority structure of debts。Pacific Conference on business, economics and finance proceeding。Taipei。
3.	Gul, F. A.、Lau, T. S. C.(1995)。An empirical analysis of firm agency costs and demand for audit committee。International Conference of Accounting。
4.	Miller, S. M.、Russek, F. S.(1995)。Fiscal structure and economic growth。Conference on Microeconomics。Growth and Finance Feng-chia Univ.。
5.	Law, S. B.、Waldron, M.(1995)。An empirical investigation of the appropriateness of proxies in evaluating debt contracting costs。International Conference of Accounting。
6.	Wang, Y. J.(1995)。Operating leverage, financial leverage, intrinsic business risk and systematic risk on Taiwan stock exchange。International Conference of Accounting。

圖書
1.	Hodgson, Geoffrey M.(1988)。Economics and Institutions: A Manifesto for a Modern Institutional Economics。Polity Press。
2.	Hodgson, G. M.(1993)。Economics of Institutions。England：Edward Publishing Limited。
3.	Hsieh, H. C.(1994)。Macroeconomics: control and forecast。Yeh-Yeh publishder。
4.	Laffont, J. J.(1989)。The Economics of Uncertainty and Information。The MIT Press。

其他
1.	Bentson, G. J.(19950904)。Why no bank is too big to fail。

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