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題名:董事會性別多元化對產業專家會計師選擇之影響:以臺灣醫療財團法人為例
書刊名:臺灣管理學刊
作者:林江亮李姵儀王國華黃朝信
作者(外文):Lin, Chiang-liangLi, Pei YiWang, Kuo-huaHuang, Chao-hsin
出版日期:2020
卷期:20:2
頁次:頁1-23
主題關鍵詞:醫療財團法人董事會性別多元化產業專家會計師Medical foundationsBoard gender diversityAuditor industry expertise
原始連結:連回原系統網址new window
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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)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:47
  • 點閱點閱:7
期刊論文
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2.Hammersley, J. S.(2006)。Pattern identification and industry-specialist auditors。The Accounting Review,81(2),309-336。  new window
3.Johnson, P. E.、Jamal, K.、Berryman, R. G.(1991)。Effects of framing on auditor decisions。Organizational Behavior and Human Decision Processes,50(1),75-105。  new window
4.Oakley, J. G.(2000)。Gender-based Barriers to Senior Management Positions: Understanding the Scarcity of Female CEOs。Journal of Business Ethics,27,321-334。  new window
5.林江亮、李岫穎、劉蕙瑩(20120800)。查核、組織及經營特性與私立學校財務操縱程度關聯性之探討。教育政策論壇,15(3)=43,41-72。new window  延伸查詢new window
6.張雅芬、邱炳雲、曾乾豪(20071200)。私立大專院校會計師選任之決定性因素。會計與公司治理,4(2),23-43。new window  延伸查詢new window
7.張仲岳、曹美娟(20051100)。臺灣上市公司審計公費之決定因素。當代會計,6(2),125-152。new window  延伸查詢new window
8.Firth, M.、Smith, A.(1992)。Selection of auditor firms by companies in the new issue market。Applied Economics,24(2),247-255。  new window
9.Sainty, B. J.、Taylor, G. K.、Williams, D. D.(2002)。Investor dissatisfaction toward auditors。Journal of Accounting, Auditing and Finance,17(2),111-136。  new window
10.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
11.Gilson, Stuart C.(1990)。Bankruptcy, boards, banks, and blockholders: Evidence on changes in corporate ownership and control when firms default。Journal of Financial Economics,27(2),355-387。  new window
12.Ruegger, D.、King, E. W.(1992)。A Study of the Effect of Age and Gender upon Student Business Ethics。Journal of Business Ethics,11(3),179-186。  new window
13.Van Johnson, E.、Khurana, Inder K.、Reynolds, J. Kenneth(2002)。Audit-firm tenure and the quality of financial reports。Contemporary Accounting Research,19(4),637-660。  new window
14.Khazanchi, D.(1995)。Unethical Behavior in Information Systems: the Gender Factor。Journal of Business Ethics,14(9),741-749。  new window
15.Dechow, Patricia M.(1994)。Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals。Journal of Accounting and Economics,18(1),3-42。  new window
16.陳耀宗、劉若蘭、林坤霖(20030700)。產業專家、客戶滿意度與審計公費關連性之研究。會計評論,37,31-52。new window  延伸查詢new window
17.Carcello, J. V.、Hermanson, R. H.、McGrath, N. T.(1992)。Audit quality attributes: The perceptions of audit partners, preparers, and financial statement users。Auditing: A Journal of practice & Theory,11(1),1-15。  new window
18.Craswell, Allen T.、Francis, Jere R.、Taylor, Stephen L.(1995)。Auditor brand name reputations and industry specializations。Journal of Accounting and Economics,20(3),297-322。  new window
19.Willenborg, Michael(1999)。Empirical analysis of the economic demand for auditing in the initial public offerings market。Journal of Accounting Research,37(1),225-238。  new window
20.林江亮、曹翊峰、郭弘卿、王國華(20170200)。醫療財團法人董事會組成及設立背景對其舉債程度影響之探討。臺灣管理學刊,17(1),23-43。new window  延伸查詢new window
21.楊清溪、廖益興、廖秀梅(20030900)。私立大專院校自願性選擇審計品質之研究。東吳經濟商學學報,42,1-28。new window  延伸查詢new window
22.Bedard, Jean C.、Biggs, Stanley F.(1991)。The effect of domain-specific experience on evaluation of management representations in analytical procedures。Auditing: A Journal of Practice & Theory,10(Supplement),77-90。  new window
23.Sahlman, W. A.(1990)。Why Sane People Shouldn't Serve on Public Boards。Harvard Business Review,68(3),28-36。  new window
24.Abbott, L. J.、Parker, S.(2000)。Auditor selection and audit committee characteristics。Auditing: A Journal of Practice and Theory,19(2),47-66。  new window
25.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。  new window
26.Adams, Renée B.、Ferreira, Daniel(2009)。Women in the Boardroom and Their Impact on Governance and Performance。Journal of Financial Economics,94(2),291-309。  new window
27.Chaney, Paul K.、Jeter, Debra C.、Shivakumar, Lakshmanan(2004)。Self-selection of auditors and audit pricing in private firms。The Accounting Review,79(1),51-72。  new window
28.Chi, Hsin-Yi、Chin, Chen-Lung(2011)。Firm versus partner measures of auditor industry expertise and effects on auditor quality。Auditing: A Journal of Practice & Theory,30(2),201-229。  new window
29.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
30.Gul, Ferdinand A.、Fung, Simon Y. K.、Jaggi, Bikki(2009)。Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise。Journal of Accounting and Economics,47(3),265-287。  new window
31.DeFond, M. L.(1992)。The association between changes in client firm agency costs and auditor switching。Auditing: A Journal of Practice & Theory,11(1),16-31。  new window
32.Francis, Jere R.、Maydew, Edward L.、Sparks, H. 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。  new window
33.Francis, J. R.、Wilson, E. R.(1988)。Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation。The Accounting Review,63(4),663-682。  new window
34.Zerni, Mikko、Kallunki, Juha-Pekka、Nilsson, Henrik(2010)。The entrenchment problem, corporate governance mechanisms, and firm value。Contemporary Accounting Research,27(4),1169-1206。  new window
35.Dalton, Dan R.、Daily, Catherine M.、Johnson, Jonathan L.、Ellstrand, Alan E.(1999)。Number of directors and financial performance: a meta-analysis。Academy of Management Journal,42(6),674-686。  new window
36.Healy, P.、Lys, T.(1986)。Auditor Changes Following Big Eight Mergers with Non-Big Eight Audit Firms。Journal of Accounting and Public Policy,5(4),251-265。  new window
37.Johnson, W. B.、Lys, T.(1990)。The market for audit services: Evidence from voluntary auditor changes。Journal of Accounting and Economics,12(1-3),281-308。  new window
38.Hersch, Joni(1996)。Smoking, seat belts, and other risky consumer decisions: Differences by gender and race。Managerial and Decision Economics,17,471-481。  new window
39.林江亮、陳美君(2009)。我國私立大學校院會計操縱程度影響因素之研究。第三部門學刊,11,31-62。  延伸查詢new window
40.林江亮、黎怡雯(20170100)。查核屬性對非營利醫院財務操縱行為之影響。管理與法遵,2(1),21-46。  延伸查詢new window
41.林江亮、歐陽妏珊、王國華、郭弘卿(20180800)。醫療財團法人查核會計師性別對其舉債程度影響之探討。臺灣管理學刊,18(2),48-70。new window  延伸查詢new window
42.Schwab, A.、Werbel, J. D.、Hofmann, H.、Henriques, P. L.(2016)。Managerial gender diversity and firm performance: An integration of different theoretical perspectives。Group & Organization Management,41,5-31。  new window
43.Tan, H.-F.(2011)。Earning management in non-profit hospitals--Evidence from Taiwan。International Journal of Electronic Business Management,9(3),243-257。  new window
44.Citron, D. B.、Manalis, G.(2001)。The international firms as new entrants to the statutory audit market: An empirical analysis of auditor selection in Greece, 1993 to 1997。European Accounting Review,10,439-459。  new window
45.Hsu, C.-S.、Kuo, L.、Chang, B.-G.(2016)。Non-linear relationship between gender diversity in the partnership and profit performance in accounting firms。Pacific Accounting Review,28,306-336。  new window
46.Lai, K. M. Y.、Srinidhi, B.、Gul, F. A.、Tsui, J. S. L.(2017)。Board gender diversity, auditor fees, and auditor choice。Contemporary Accounting Research,34(3),1681-1714。  new window
47.Anthony, Joseph H.、Ramesh, K.(1992)。Association between accounting performance measures and stock prices: a test of the life cycle hypothesis。Journal of Accounting and Economics,15(2/3),203-227。  new window
48.Jensen, Michael C.(1993)。The modern industrial revolution, exit, and the failure of internal control systems。The Journal of Finance,48(3),831-880。  new window
49.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
50.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
51.Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons,17(S1),1-16。  new window
52.O'Donnell, E.、Johnson, E. N.(2001)。The effects of auditor gender and task complexity on information processing efficiency。International Journal of Auditing,5(2),91-105。  new window
圖書
1.Gujarati, D. N.、Porter, D. C.(2009)。Basic econometrics。New York:McGraw-Hill。  new window
2.Aiken, Leona S.、West, Stephen G.、Reno, Raymond R.(1991)。Multiple regression: Testing and interpreting interactions。Sage。  new window
圖書論文
1.McFadden, D.(1974)。Conditional Logit Analysis of Qualitative Choice Behavior。Frontiers in Econometrics。New York:Academic Press。  new window
2.Burke, R. J.、Mattis, M. C.(2000)。Women on corporate boards of directors: Where do we go from here?。Women on corporate boards of directors。Dordrecht:Kluwer Academic。  new window
 
 
 
 
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