:::

詳目顯示

回上一頁
題名:非審計性服務,審計產業專家對會計資訊價值攸關性的影響
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:93-104
出版日期:2012
出版項:臺中:滄海
主題關鍵詞:非審計性服務審計會計資訊價值攸關性
學門:管理學
資料類型:專書論文
相關次數:
  • 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)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:0
  • 點閱點閱:1
期刊論文
1.Chung, H.、Kallapur, S.(2003)。Client Importance, Non-audit Services, and Abnormal Accruals。The Accounting Review,78(4),931-955。  new window
2.Arce, Miguel、Mora, Araceli(2002)。Empirical Evidence of the Effect of European Accounting Differences on the Stock Market Valuation of Earnings and Book Value。European Accounting Review,11(3),573-599。  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.Francis, J. R.、Ke, B.(2006)。Disclosure of fees paid to auditors and the market valuation of earnings surprises。Review of Accounting Studies,11(4),495-523。  new window
5.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
6.Ou, Jane A.、Sepe, James F.(2002)。Analysts Earnings Forecasts and the Roles of Earnings and Book Value in Equity Valuation。Journal of Business Finance & Accounting,29(3/4),287-316。  new window
7.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
8.O'Keefe, T. B.、King, R. D.、Gaver, K. M.(1994)。Audit fees, industry specialization, and compliance with GAAS reporting standards。Auditing: A Journal of Practice and Theory,13(2),41-55。  new window
9.Chaney, P. K.、Philipich, K. L.(2002)。Shredded reputation: the cost of audit failure。Journal of Accounting Research,40(4),1221-1245。  new window
10.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings, Adaptation and Equity Value。The Accounting Review,72(2),187-215。  new window
11.Gul, F. A.、Tsui, J.、Dhaliwal, D. S.(2006)。Non-audit services, auditor quality, and the value relevance of earnings。Accounting and Finance,46(5),797-817。  new window
12.Joe, J. R.、Vandervelde, S. D.(2007)。Do auditor-provided nonaudit services improve audit effectiveness?。Contemporary Accounting Research,24(2),467-487。  new window
13.Niu, F.(2008)。Dual-class equity structure, nonaudit fees and the information content of earnings。Corporate Governance: An International Review,16,90-100。  new window
14.Duh, R.-R.、Lee, W.-C.、Hua, C.-Y.(2009)。Non-audit service and auditor independence: an examination of the Procomp effect。Review of Quantitative Finance and Accounting,32(1),33-59。  new window
15.Barth, Mary E.、Beaver, William H.、Landsman, Wayne R.(1998)。Relative Valuation Roles of Equity Book Value and Net Income as a Function of Financial Health。Journal of Accounting and Economics,25(1),1-34。  new window
16.Collins, Daniel W.、Maydew, Edward L.、Weiss, Ira S.(1997)。Changes in the Value-relevance of Earnings and Book Values over the past Forty Years。Journal of Accounting and Economics,24(1),39-67。  new window
17.Frankel, Richard M.、Johnson, Marilyn F.、Nelson, Karen K.(2002)。The Relation Between Auditors' Fees for Nonaudit Services and Earnings Management。The Accounting Review,77(S1),71-105。  new window
18.Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Security Valuation。Contemporary Accounting Research,11(2),661-687。  new window
19.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
20.Carcello, J. V.、Nagy, A. L.(2004)。Audit Firm Tenure and Fraudulent Financial Reporting。Auditing: A Journal of Practice & Theory,23(2),55-69。  new window
21.Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons,17(S1),1-16。  new window
研究報告
1.Cho, S. Y.、Han, J.、Brown, K. F.(2006)。Do Nonaudit Services Enhance Value? Evidence from the Capital Markets。Drexel University。  new window
2.Lim, C. Y.、Tan, H. T.(2007)。Non-audit service fees and audit quality: The impact of auditor specialization。Nanyang Technological University。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top