| 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。 | 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。 | 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。 | 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。 | 5. | Solomon, Ira、Shields, Michael D.、Whittington, O. Ray(1999)。What do industry-specialist auditors know?。Journal of Accounting Research,37(1),191-208。 | 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。 | 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。 | 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。 | 9. | Chaney, P. K.、Philipich, K. L.(2002)。Shredded reputation: the cost of audit failure。Journal of Accounting Research,40(4),1221-1245。 | 10. | Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings, Adaptation and Equity Value。The Accounting Review,72(2),187-215。 | 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。 | 12. | Joe, J. R.、Vandervelde, S. D.(2007)。Do auditor-provided nonaudit services improve audit effectiveness?。Contemporary Accounting Research,24(2),467-487。 | 13. | Niu, F.(2008)。Dual-class equity structure, nonaudit fees and the information content of earnings。Corporate Governance: An International Review,16,90-100。 | 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。 | 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。 | 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。 | 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。 | 18. | Ohlson, James A.(1995)。Earnings, Book Values, and Dividends in Security Valuation。Contemporary Accounting Research,11(2),661-687。 | 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。 | 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。 | 21. | Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons,17(S1),1-16。 | 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。 | 2. | Lim, C. Y.、Tan, H. T.(2007)。Non-audit service fees and audit quality: The impact of auditor specialization。Nanyang Technological University。 | |