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Charles(1999)。The role of big 6 auditors in the credible reporting of accruals。Auditing: A Journal of Practice and Theory，18(2)，17-34。 | | 30. | Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。 | | 31. | Bartov, Eli、Gul, Ferdinand A.、Tsui, Judy S. L.(2000)。Discretionary-accruals Models and Audit Qualifications。Journal of Accounting and Economics，30(3)，421-452。 | | 32. | Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics，22(1-3)，249-281。 | | 33. | DeAngelo, Harry、DeAngelo, Linda、Skinner, Douglas J.(1994)。Accounting choices in troubled companies。Journal of Accounting and Economics，17(1/2)，113-143。 | | 34. | DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics，23(2)，115-139。 | | 35. | Kinney, William R. Jr.、Martin, Roger D.(1994)。Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies。Auditing: A Journal of Practice and Theory，13(1)，149-156。 | | 36. | 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。 | | 37. | DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics，17(1/2)，145-176。 | | 38. | Zmijewski, Mark E.(1984)。Methodological Issues Related to the Estimation of Financial Distress Prediction Models。Journal of Accounting Research，22(Supplement)，59-82。 | 研究報告| 1. | Asthana, S. C.、Balsam, S.、Krishnan, J.(2003)。Audit firm reputation and client stock price reactions: Evidence from the Enron experience。Temple University。 | | 2. | DeFond, M. L.、Subramanyam, K. R.(1998)。Modified opinions, litigation risk, and discretionary accruals。University of Southern California。 | | 3. | Frankel, R.、Marilyn, J.、Nelson, K.(2002)。The relations between auditors' fee for non-audit services and earning quality。MIT Sloan School of Management。 | 學位論文| 1. | Lai, S. F.(2000)。The changes in the business scope, legal responsibilities of a certified public accountant (CPA) and the evolution of audit firm's organization(碩士論文)。National Taiwan University。 | 圖書| 1. | Neter, John、Wasserman, William、Kutner, Michael H.(1989)。Applied Linear Regression Models。Irwin。 | | 2. | Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。 | |