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J.、Zhang, H.(2015)。Do Industry-Specialist Auditors Influence Stock Price Crash Risk?。Auditing: A Journal of Practice and Theory，34(3)，47-79。 | | 20. | Loughran, Tim、McDonald, Bill(2014)。Measuring readability in financial disclosures。The Journal of Finance，69(4)，1643-1671。 | | 21. | Bushee, B. J.、Gow, I. D.、Taylor, D. J.(2018)。Linguistic complexity in firm disclosures: Obfuscation or information?。Journal of Accounting Research，56(1)，85-121。 | | 22. | Brasel, K. R.、Doxey, M. M.、Grenier, J. H.、Reffett, A.(2016)。Risk disclosure preceding negative outcomes: The effects of reporting critical audit matters on judgments of auditor liability。The Accounting Review，91(5)，1345-1362。 | | 23. | Sirois, L.-P.、Bédard, J.、Bera, P.(2018)。The informational value of key audit matters in the auditor's report: Evidence from an eye-tracking study。Accounting Horizons，32(2)，141-162。 | | 24. | 宋曜廷、陳茹玲、李宜憲、查日龢、曾厚強、林維駿、張道行、張國恩(20130300)。中文文本可讀性探討：指標選取、模型建立與效度驗證。中華心理學刊，55(1)，75-106。 延伸查詢 | | 25. | Boolaky, P. K.、Quick, R.(2016)。Bank directors' perceptions of expanded auditor's reports。International Journal of Auditing，20(2)，158-174。 | | 26. | Gimbar, C.、Hansen, B.、Ozlanski, M. E.(2016)。The effects of critical audit matter paragraphs and accounting standard precision on auditor liability。The Accounting Review，91(6)，1629-1646。 | | 27. | Gutierrez, Elizabeth F.、Minutti-Meza, Miguel、Tatum, Kay W.、Vulcheva, Maria(2018)。Consequences of adopting an expanded auditor's report in the United Kingdom。Review of Accounting Studies，23(4)，1543-1587。 | | 28. | Köhler, Annette G.、Ratzinger-Sakel, Nicole V. S.、Theis, Jochen C.(20200225)。The effects of key audit matters on the auditor's report's communicative value: Experimental evidence from investment professionals and non-professional investors。Accounting in Europe，17(2)，105-128。 | | 29. | Reid, Lauren C.、Carcello, Joseph V.、Li, Chan、Neal, Terry L.、Francis, Jere R.(2019)。Impact of auditor report changes on financial reporting quality and audit costs: Evidence from the United Kingdom。Contemporary Accounting Research，36(3)，1501-1539。 | | 30. | Guay, W.、Samuels, D.、Taylor, D.(2016)。Guiding Through the Fog: Financial Statement Complexity and Voluntary Disclosure。Journal of Accounting and Economics，62(2/3)，234-269。 | | 31. | Graham, John R.、Harvey, Campbell R.、Rajgopal, Shiva(2005)。The economic implications of corporate financial reporting。Journal of Accounting and Economics，40(1-3)，3-73。 | | 32. | Cao, H. H.、Coval, J. D.、Hirshleifer, D.(2002)。Sidelined investors, trading-generated news, and security returns。Reviews of Financial Studies，15(2)，615-648。 | | 33. | 陳昭珍、宋曜廷、章瓊方、曾厚強(20200600)。配合國小課程單元科普讀物人工分級推薦與系統可讀性分析之差異研究。圖書資訊學刊，18(1)，45-67。 延伸查詢 | | 34. | Ertugrul, Mine、Lei, Jin、Qiu, Jiaping、Wan, Chi(2017)。Annual report readability, tone ambiguity, and the cost of borrowing。Journal of Financial and Quantitative Analysis，52(2)，811-836。 | | 35. | Laksmana, I.、Tietz, W.、Yang, Y.-W.(2012)。Compensation discussion and analysis (CD&A): Readability and management obfuscation。Journal of Accounting and Public Policy，31(2)，185-203。 | | 36. | Lo, Kin、Ramos, Felipe、Rogo, Rafael(2017)。Earnings management and annual report readability。Journal of Accounting and Economics，63(1)，1-25。 | | 37. | Khurana, I. K.、Pereira, R.、Zhang, E.(2018)。Is real earnings smoothing harmful? Evidence from firm‐specific stock price crash risk。Contemporary Accounting Research，35(1)，558-587。 | | 38. | Sierra-García, L.、Gambetta, N.、García-Benau, M. A.、Orta-Pérez, M.(2019)。Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom。The British Accounting Review，51(3)，227-240。 | | 39. | Bloomfield, R.(2008)。Discussion of "Annual report readability, current earnings, and earnings persistence"。Journal of Accounting and Economics，45(2/3)，248-252。 | | 40. | Brown, S. V.、Tucker, J. W.(2011)。Large-sample evidence on firms' year-over-year MD&A modifications。Journal of Accounting Research，49(2)，309-346。 | | 41. | Callen, J. L.、Fang, X.(2017)。Crash risk and the auditor-Client relationship。Contemporary Accounting Research，34(3)，1715-1750。 | | 42. | Chen, C.、Kim, J.-B.、Yao, L.(2017)。Earnings smoothing: Does it exacerbate or constrain stock price crash risk?。Journal of Corporate Finance，42，36-54。 | | 43. | Gold, A.、Heilmann, M.、Pott, C.、Rematzki, J.(2020)。Do key audit matters impact financial reporting behavior?。International Journal of Auditing，24(2)，232-244。 | | 44. | Jin, L.、Myers, S. C.(2006)。R 2 around the world: New theory and new tests。Journal of Financial Economics，79(2)，257-292。 | | 45. | Kim, J.-B.、Zhang, L.(2014)。Financial reporting opacity and expected crash risk: Evidence from implied volatility smirks。Contemporary Accounting Research，31(3)，851-875。 | | 46. | Moroney, Robyn、Phang, Soon-Yeow、Xiao, Xinning(2021)。When do investors value key audit matters?。European Accounting Review，30(1)，63-82。 | | 47. | Trpeska, M.、Atanasovski, A.、Lazarevska, Z. B.(2017)。The relevance of financial information and contents of the new audit report for lending decisions of commercial banks。Journal of Accounting and Management Information Systems，16(4)，455-471。 | | 48. | Velte, P.、Issa, J.(2019)。The impact of key audit matter (KAM) disclosure in audit reports on stakeholders' reactions: A literature review。Problems and Perspectives in Management，17(3)，323-341。 | | 49. | White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society，48(4)，817-838。 | | 50. | Lawrence, Alastair、Minutti-Meza, Miguel、Zhang, Ping(2011)。Can Big 4 versus Non-Big 4 differences in audit-quality proxies be attributed to client characteristics?。The Accounting Review，86(1)，259-286。 | | 51. | 陳穗婷、陳計良、陳虹吟(20190400)。新式查核報告對財務報表資訊揭露之影響。中原企管評論，17(1)，59-82。 延伸查詢 | | 52. | Christensen, B. E.、Glover, S. M.、Wolfe, C. J.(2014)。Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest?。Auditing: A Journal of Practice & Theory，33(4)，71-93。 | 會議論文| 1. | Feng, L.、Jansche, M.、Huenerfauth, M.、Elhadad, N.(2010)。A Comparison of Features for Automatic Readability Assessment。23rd International Conference on Computational Linguistics，276-284。 | | 2. | Schwarm, S. E.、Ostendorf, M.(2005)。Reading level assessment using support vector machines and statistical language models。The 43rd annual meeting of the Association for Computational Linguistics。 | | 3. | 劉憶年、陳冠宇、曾厚強、陳柏琳(2015)。可讀性預測於中小學國語文教科書及優良課外讀物之研究71-86。 延伸查詢 | 研究報告| 1. | Kachelmeier, S. J.、Schmidt, J. J.、Valentine, K.(2016)。The disclaimer effect of disclosing critical audit matters in the auditor's report。University of Texas at Austin。 | | 2. | Backof, A.、Bowlin, K.、Goodson, B.(2016)。The Impact of Proposed Changes to the Content of the Audit Report on Jurors' Assessments of Auditor Negligence。University of Virginia。 | | 3. | Almulla, M.、Bradbury, M. E.(2019)。Auditor, client, and investor consequences of the enhanced auditor's report。BDO Auckland：Massey University。 | | 4. | Brown, T.、Majors, T. M.、Peecher, M. E.(2018)。An auditor judgment rule and juror learning: Theory-based interventions to reduce outcome effects in juror evaluations of auditor negligence。University of Illinois Urbana-Champaign：University of Southern California。 | | 5. | Lennox, C. S.、Schmidt, J. J.、Thompson, A.(2017)。Is the expanded model of audit reporting informative to investors? Evidence from the UK。University of Southern California：University of Texas at Austin：University of Illinois at Urbana-Champaign。 | | 6. | Liao, Lin、Minutti-Meza, Miguel、Zhang, Yun、Zou, Youli(2022)。Consequences of the adoption of the expanded auditor's report: Evidence from Hong Kong。University of Miami Business School。 | | 7. | Rousseau, L. M.、Zehms, K. M.(2020)。It's a matter of style: The role of audit firms and audit partners in key audit matter reporting。University of Wisconsin。 | 學位論文| 1. | Yang, S.-J.(1971)。A readability formula for Chinese language(博士論文)。University of Wisconsin-Madison。 | 圖書| 1. | 戚務君(2020)。審計研究導讀。臺中：滄海。 延伸查詢 | | 2. | Securities and Exchange Commission(1998)。A plain English handbook: How to create clear SEC disclosure documents。 | 單篇論文| 1. | Lennox, C. S.，Schmidt, J. J.，Thompson, A.(2021)。Why are expanded audit reports not informative to investors? Evidence from the U.K.，https://ssrn.com/abstract= 2619785。 | 其他| 1. | Association of Chartered Certified Accountants(2018)。Key audit matters: Unlocking the secrets of the audit，https://www.accaglobal.com/content/dam/ACCA_Global/professional-insights/Key-audit-matters/pi-key-audit-matters.pdf。 | | 2. | Securities and Exchange Commission(2013)。Report on review of disclosure requirements in regulation S-K (Jumpstart Our Business Startups Act, JOBS Act)，SEC。，https://www.sec.gov/news/studies/2013/reg-sk-disclosure-requirements-review.pdf.。 | |
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