李建然、許書偉與湯麗芬,2008,內部稽核品質與財務報表品質之關聯性,輔仁管理評論,第15卷第3期 (9月):33-62。
黃惠雯,2006,談證券交易法引進獨立董事及監察人等制度之緣起及重點
,證券暨期貨月刊,第15卷第3期 (3月):4-14。
Arens, A. A., R. J. Elder, and M. Beasley. 2008 Auditing and Assurance Services: An Integrated Approach. Prentice Hall.
Ashbaugh-Skaife, H., D. W. Collins, W. R. Kinney Jr, and R. LaFond. 2009. The Effect of Sox Internal Control Deficiencies on Firm Risk and Cost of Equity. Journal of Accounting Research 47(1):1-43.
Ashbaugh-Skaife, H., D. W. Collins, W. R. Kinney Jr, and R. LaFond. 2008. The Effect of Sox Internal Control Deficiencies and Their Remediation on Accrual Quality. The Accounting Review 83(1):217-250.
Baliga, S., and T. Sjöström. 1998. Decentralization and Collusion. Journal of Economic Theory 83(2):196-232.
Barron, D., and D. Besanko. 1992. Information, Control and Organization Structure. Journal of Economics and Management Strategy 1(2): 237-275.
Beneish, M. D., M. B. Billings, and L. D. Hodder. 2008. Internal Control Weaknesses and Information Uncertainty. The Accounting Review 83(3):665-703.
Bolton, P. 1992. The Theory of Organizations: Discussion of Harris and Raviv, and Tirole. in J.-J. Laffont, ed., Advances in Economic Theory. vol. I. Cambridge : Cambridge University Press. 203-213.
DeAngelo, L. 1981. Auditor Size and Audit Quality. Journal of Accounting and Economics 3(3):183-199.
Doyle, J., W. Ge, and S. McVay. 2007. Accruals Quality and Internal Control over Financial Reporting. The Accounting Review 82(5):1141-1170.
Doyle, J., W. Ge, and S. McVay. 2007. Determinants of Weaknesses in Internal Control over Financial Reporting. Journal of Accounting and Economics 44(2):193-223.
Fama, E., and M. Jensen. 1983. Seperation of Ownership and Control. Journal of Law and Economics 26(2):301-325.
Faure-Grimaud, A., J.-J. Laffont, and D. Martimort. 2003. Collusion, Delegation and Supervision with Soft Information. Review of Economic Studies 70(2): 253-279.
Green, J., and J.-J. Laffont. 1979. On Coalition Incentives Compatibility. Review of Economic Studies 46(2): 243-254.
Grémer, J., and M. Riodan. 1987. On Governing Multilateral Transaction with Bilateral Contract. Rand Journal of Economics 18(3): 436-451.
Hillegeist, S. A. 1999. “Financial Reporting and Auditing Under Alternative Damage Apportionment Rules,” The Accounting Review 74(3): 347-369.
Ishiguro, S. 2004. Collusion and Discrimination in Organizations. Journal of Economic Theory 116(2): 357-369.
James, L. K., 2003. The Effects of Internal Audit Structure on Perceived Financial Statement Fraud Prevention. Accounting Horizons 17(4):315-327.
Khalil, F., and J. Lawarree. 1995. Collusive Auditors. American Economic Review 85(2):442-446.
Laffont, J.-J. and E. Maskin. 1980. A Differential Approach to Dominant Strategy Mechanisms. Econometrica 48(6): 1507-1520.
Laffont, J.-J., and D. Martimort. 1997. Collusion under Asymmetric Information. Econometrica 65(4): 875-911.
Laffont, J.-J., and D. Martimort. 1998. Collusion and Delegation. RAND Journal of Economics 29(2): 280-305.
Laffont, J.-J., and D. Martimort. 2000. Mechanism Design with Collusion and Correlation. Econometrica 68(2): 309-342.
Lee, C.W., and Z.Y. Gu. 1998. Low Balling, Legal Liability and Auditor Independence. The Accounting Review 73(4):533-555.
Melumad, N., D. Mookherjee, and S. Reichelstein. 1995. Hierarchical Decentralization of Incentive Contracts. Rand Journal of Economics 26(4):654-672.
Mercer, M., 2004. How Do Investors Assess the Credibility of Management Disclosures? Accounting Horizons 18(3):185-196.
Newman, D. P., E. R. Patterson, and J. R. Smith. 2005. The Role of Auditing in Investor Protection. The Accounting Review 80 (1): 289-313.
Newman, D. P., S. Rhoades, and J. R. Smith. 1996. Allocating Audit Resources to Detect Fraud. Review of Accounting Studies 1(2):161-182.
Ogneva, M., K. R. Subramanyam, and K. Raghunandam. 2007. Internal Control Weakness and Cost of Equity: Evidence from Sox Section 404 Disclosures. The Accounting Review 82(5):1255-1297.
Olsen, T. E., and G. Torsvik. 1998 Collusion and Renegotiation in Hierarchies: A Case of Beneficial Corruption. International Economic Review 39(2): 413-438.
Pae, S., and S. Yoo. 2001. Strategic Interaction in Auditing: An Analysis of Auditor’s Legal Liability, Internal Control System Quality, and Audit Effort. The Accounting Review 76 (3): 333-356.
Tirole, J. 1986. Hierarchies and Bureaucracies: on the Role of Collusion in Organizations. Journal of Law, Economics and Organizations 2(2):181-214.
Tirole, J. 1992. Collusion and the Theory of Organizations. in J.-J. Laffont, ed., Advances in Economic Theory, vol. I. Cambridge: Cambridge University Press.
Vafaї, K. 2005. Abuse of Authority and Collusion in Organizations. European Journal of Political Economy 21(2):385-405.