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題名：審計品質對維持前期盈餘績效公司盈餘管理行為影響之研究
書刊名：證券市場發展季刊
作者：張文瀞／周玲臺 引用關係／林修葳 引用關係
作者(外文)：Chang, Wen-jing／Chou, Lynette Ling-tai／Lin, William Hsiou-wei
出版日期：2001
卷期：13:2=50
頁次：頁31-70
主題關鍵詞：審計品質；盈餘管理；裁量性應計數字；維持前期盈餘績效；Audit quality；Earnings management；Discretionary accruals；Sustaining recent performance
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(9) 博士論文(2) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:7
  • 共同引用共同引用:4
  • 點閱點閱:78
期刊論文
1.Imhoff, E. A. Jr.(1978)。The Representativeness of Management Earnings Forecasts。The Accounting Review，53(4)，836-850。  new window
2.Beatty, R. P.(1993)。The Economic Determinants of Auditor Compensation in the Initial Public Offering Market。Journal of Accounting Research，31，294-302。  new window
3.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1996)。Causes and Consequences of Earnings Management: An Analysis of Firms Subject to Enforcement Actions by the SEC。Contemporary Accounting Research，13(2)，1-36。  new window
4.Guay, W. R.、Kothari, S. P.、Watts, R. L.(1996)。A Market-Based Evaluation of Discretionary Accruals Models。Journal of Accounting Research，34(Suppl.)，83-105。  new window
5.Ramakrishnan, R. T. S.、Thomas, J. K.(1998)。Valuation of Permanent, Transitory, and Price-Irrelevant Components of Reported Earnings。Journal of Accounting, Auditing and Finance，13(3)，301-336。  new window
6.Skinner, D.、DeAngelo, L.、DeAngelo, H.(1994)。Accounting Choices in Troubled Companies。Journal of Accounting & Economics，17(1/2)，113-143。  new window
7.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
8.Wilson, T. E. Jr.、Grimlund, R. A.(1990)。An examination of the importance of an auditor's reputation。Auditing: A Journal of Practice and Theory，9(2)，43-59。  new window
9.Schipper, K.(1989)。Commentary on earning management。Accounting Horizons，3(4)，91-102。  new window
10.Hogan, Chris E.、Jeter, Debra C.(1999)。Industry specialization by auditors。Auditing: A Journal of Practice & Theory，18(1)，1-17。  new window
11.Menon, Krishnagopal、Williams, David D.(1991)。Auditor Credibility and Initial Public Offerings。The Accounting Review，66(2)，313-332。  new window
12.Hackenbrack, K.、Nelson, M. W.(1996)。Auditors' Incentives and Their Application of Financial Accounting Standards。The Accounting Review，71(1)，43-60。  new window
13.Moeckel, C. L.(1990)。The Effect of Experience on Auditors' Memory Errors。Journal of Accounting Research，28(2)，368-387。  new window
14.Phillips, F.(1999)。Auditor Attention to and Judgements of Aggressive Financial Reporting。Journal of Accounting Research，37(1)，167-189。  new window
15.Beneish, Messod D.、Press, Eric Geoffrey(1995)。Interrelation among Events of Default。Contemporary Accounting Research，12(1)，57-84。  new window
16.Libby, R.(1985)。Availability and the Generation of Hypotheses in Analytical Review。Journal of Accounting Research，23(2)，648-667。  new window
17.Collins, Daniel W.、Pincus, Morton、Xie, Hong(1999)。Equity Valuation and Negative Earnings: The Role of Book Value of Equity。The Accounting Review，74(1)，29-61。  new window
18.Beatty, Randolph P.(1989)。Auditor reputation and the pricing of initial public offerings。The Accounting Review，64(4)，693-709。  new window
19.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
20.Palmrose, Zoe-Vonna(1988)。An Analysis of Auditor Litigation and Audit Service Quality。The Accounting Review，63(1)，55-73。  new window
21.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
22.Teoh, Siew Hong、Wong, T. J.(1993)。Perceived Auditor Quality and the Earnings Response Coefficient。The Accounting Review，68(2)，346-366。  new window
23.Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics，20(1)，61-91。  new window
24.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics，3(2)，113-127。  new window
25.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
26.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
27.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics，22(1-3)，249-281。  new window
28.Teoh, Siew Hong、Wong, T. J.、Rao, Gita R.(1998)。Are Accruals during Initial Public Offerings Opportunistic?。Review of Accounting Studies，3(1/2)，175-208。  new window
29.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
30.Deis, Donald Ray Jr.、Giroux, Gary A.(1992)。Determinants of Audit Quality in the Public Sector。The Accounting Review，67(3)，462-479。  new window
31.DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics，23(2)，115-139。  new window
32.DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics，25(1)，35-67。  new window
33.Dechow, Patricia M.、Skinner, Douglas J.(2000)。Earnings management: Reconciling the views of accounting academics, practitioners, and regulators。Accounting Horizons，14(2)，235-250。  new window
34.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
35.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics，17(1/2)，145-176。  new window
36.Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research，24(1)，97-110。  new window
37.Frederick, D. M.、Libby, R.(1986)。Expertise and auditors' judgments of conjunctive events。Journal of Accounting Research，24(2)，270-290。  new window
38.Bloomfield, R.(1997)。Strategic Dependence and the Assessment of Fraud Risk: A Laboratory Study。The Accounting Review，72(October)，517-538。  new window
39.Bottom, E.(1998)。Is Accounting a Value-Adding Function? Examining Financial Reporting and Auditing with Respect to Capital Markets。Journal of Accounting Education，16(2)，373-380。  new window
40.Kaplan, S. E.、Reckers, P. M. J.(1989)。An Examination of Information Search during Initial Audit Planning。Accounting, Organizations and Society，14，539-550。  new window
41.Zimbelman, M. F.(1997)。The Effects of SAS No. 82 on Auditors' Attention to Fraud Risk Factors and Audit Planning Decisions。Journal of Accounting Research，35(Supplement)，75-97。  new window
42.Levitt, A., Jr.(1998)。The Numbers Game。The CPA Journal，68，14-19。  new window
43.Mutchler, J.、Hopwood, W.、McKeown, J.(1991)。Toward an Explanation of Auditor Failure to Modify the Audit Opinions of Bankrupt Companies。Auditing: A Journal of Practice & Theory，10(Supplement)，1-13。  new window
44.Young, S.(1998)。The Determinants of Managerial Accounting Policy Choice: Further Evidence for the UK。Accounting and Business Research，28，131-143。  new window
45.Bloomfield, R.(1995)。Strategic Dependence and Inherent Risk Assessments。The Accounting Review，70(1)，71-90。  new window
會議論文
1.林修葳、張文瀞(1999)。盈餘管理與維持前期盈餘績效。臺中。  延伸查詢new window
學位論文
1.李文智(1995)。我國新上市公司會計師選擇之研究(博士論文)。國立臺灣大學。new window  延伸查詢new window
2.劉賢修(1994)。應計項目操縱對盈餘反應係數之實證研究(碩士論文)。國立臺灣大學。  延伸查詢new window
3.李宣進(1996)。再探審計品質與盈餘反應係數之關聯，0。  延伸查詢new window
圖書
1.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
 
 
 
 
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