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題名:家族控制,會計師獨立性與審計品質-
作者:陳慶隆
書刊名:財務會計實證研究:盈餘品質與價值攸關性
頁次:36-58
出版日期:2012
出版項:臺中:滄海
主題關鍵詞:會計師獨立性審計
學門:管理學
資料類型:專書論文
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
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  • 共同引用共同引用:0
  • 點閱點閱:4
期刊論文
1.Brunello, G.、Graziano, C.、Parigi, B. M.(2003)。CEO Turnover in Insider-dominated Boards: The Italian Case。Journal of Banking and Finance,27(6),1027-1051。  new window
2.Catanach, Anthony H. Jr.、Walker, Paul L.(1999)。The International Debate Over Mandatory Auditor Rotation: A Conceptual Research Framework。Journal of International Accounting, Auditing and Taxation,8(1),43-66。  new window
3.Owhoso, Vincent E.、Messier, William F. Jr.、Lynch, John G. Jr.(2002)。Error detection by industry-specialized teams during sequential audit review。Journal of Accounting Research,40(3),883-900。  new window
4.Vander Bauwhede, H.、Willekens, M.、Gaeremynck, A.(2003)。Audit firm size, public ownership, and firms' discretionary accruals management。The International Journal of accounting,38(1),1-22。  new window
5.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1995)。Detecting Earning Management。The Accounting Review,70(2),193-225。  new window
6.Wang, Chaug-Jung、Lee, Chien-Hui、Huang, Bwo-Nung(2003)。An analysis of industry and country effects in global stock returns: Evidence from Asian countries and the U.S.。The Quarterly Review of Economics and Finance,43(3),560-577。  new window
7.Emby, Craig、Davidson, Ronald A.(1998)。The effects of engagement factors on auditor independence: Canadian evidence。Journal of International Accounting, Auditing and Taxation,7(2),163-179。  new window
8.Windsor, C. A.、Ashkanasy, N. M.(1995)。The effect of client management bargaining power, moral reasoning development, and belief in a just world on auditor independence。Accounting, Organizations and Society,20,701-720。  new window
9.Piot, C.(2001)。Agency Costs and Audit Quality: Evidence from France。The European Accounting Review,10(3),461-499。  new window
10.Bartov, E.、Gul, F. A.、Tsui, J. S. L.(2001)。Discretionary-Accruals Models and Audit Qualifications。Journal of Accounting and Economics,30(3),421-452。  new window
11.Balsam, S.、Krishnan, J.、Yang, J. S.(2003)。Auditor Industry Specialization and Earnings Quality。Auditing: A Journal of Practice and Theory,22(2),71-97。  new window
12.Reynolds, J. Kenneth、Francis, Jere R.(2000)。Does size matter? The influence of large clients on office-level auditor reporting decisions。Journal of Accounting and Economics,30(3),375-400。  new window
13.Heninger, William G.(2001)。The Association between Auditor Litigation and Abnormal Accruals。The Accounting Review,76(1),111-126。  new window
14.Magee, R.、Tseng, M.(1990)。Audit Pricing and Independence。Accounting Review,65,315-336。  new window
15.Bazerman, M. H.、Morgan, K. P.、Loewenstein, G. F.(1997)。The impossibility of auditor independence。Sloan Management Review,38(4),89-94。  new window
16.Cooper, R.、Ross, T. W.(1985)。Product Warranties and Double Moral Hazard。Rand Journal of Economics,16,103-113。  new window
17.Hopwood, W.、Mckeown, J.、Mutchler, J.(1989)。A Test of the Incremental Explanatory Power of Opinions Qualified for Consistency and Uncertainty。The Accounting Review,64,28-48。  new window
18.Schwartz, K. B.、Menon, K.(1985)。Auditor switches by failing firms。Accounting Review,60(2),248-261。  new window
19.Chung, H.、Kallapur, S.(2003)。Client Importance, Nonaudit Services, and Abnormal Accruals。The Accounting Review,78(4),931-955。  new window
20.Chow, G. C.(1960)。Tests of Equality Between Sets of Coefficients in Two Linear Regressions。Econometrica,28,591-605。  new window
21.Gupta, Srabana、Romano, Richard E.(1998)。Monitoring the Principal with Multiple Agents。The RAND Journal of Economics,29(2),427-442。  new window
22.Demski, J. S.、Sappington, D. E. M.(1991)。Resolving Double Moral Hazard Problems with Buyout Agreements。The Rand Journal of Economics,22(2),232-240。  new window
23.Bannister, J. W.、Wiest, D. N.(2001)。Earnings management and auditor conservatism: Effects of SEC enforcement actions。Managerial Finance,27,57-71。  new window
24.Brams, S. J.、Doherty, A.(1993)。Intransigence in negotiations: The dynamics of disagreement。Journal of Conflict Resolution,37,692-708。  new window
25.Gul, F.(1991)。Size of audit fees and perceptions of auditors' ability to resist management pressure in audit conflict situations。Abacus,27,162-172。  new window
26.Choi, S. K.、Jeter, D. C.(1992)。The effects of qualified audit opinion on earnings response coefficients。Journal of Accounting and Economics,22,229-248。  new window
27.Francis, J. R.、Maydew, E. L.、Sparks, H. C.(1999)。The role of Big Six auditors in the credible reporting of accruals。Auditing: A Journal of Practice and Theory,18,17-35。  new window
28.Goldman, G.、Bariev, B.(1974)。The auditor-firm conflict of interests: Its implications for independence。Accounting Review,49,707-718。  new window
29.Guay, W. P.、Kothari, S. P.、Watts, R. L.(1996)。A market-based evaluation of discretionary accruals models。Journal of Accounting Research,34,83-105。  new window
30.Inderst, R.(2002)。Contract design and bargaining power。Economics Letters,74,171-177。  new window
31.Kim, S. K.、Wang, S.(1998)。Linear contracts and the double moral-hazard。Journal of Economic Theory,82,342-378。  new window
32.Teoh, Siew Hong、Wong, T. J.(1993)。Perceived Auditor Quality and the Earnings Response Coefficient。The Accounting Review,68(2),346-366。  new window
33.Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics,20(1),61-91。  new window
34.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics,3(2),113-127。  new window
35.Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research,16(1),135-165。  new window
36.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
37.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance,54(2),471-517。  new window
38.DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics,23(2),115-139。  new window
39.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。  new window
40.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。  new window
41.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。  new window
42.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics,3(4),305-360。  new window
43.Zmijewski, Mark E.(1984)。Methodological Issues Related to the Estimation of Financial Distress Prediction Models。Journal of Accounting Research,22(Supplement),59-82。  new window
會議論文
1.Yeh, Y. H.、Lee, T. S.(2000)。Corporate governance and performance: The case of Taiwan。Seventh Asia Pacific Finance Association Annual Conference。Shanghai。  new window
研究報告
1.Claessens, S.、Djankov, S.、Lang, L. H. P.(1999)。Who Control East Asian Corporation?。The World Bank。  new window
2.Frankel, R.、Marilyn, J.、Nelson, K.(2002)。The relations between auditors' fee for non-audit services and earning quality。MIT Sloan School of Management。  new window
圖書
1.Neter, J.、Wasserman, W.、Kutner, M. H.(1989)。Applied Linear Regression Models。Richard D. Irwin, Inc.。  new window
2.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
 
 
 
 
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