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題名：會計師執業資格、法律責任與審計市場之研究
書刊名：管理學報
作者：劉嘉雯 引用關係
作者(外文)：Liu, Chiawen
出版日期：2002
卷期：19:1
頁次：頁109-145
主題關鍵詞：會計師執業環境；執業資格限制；會計師法律責任；Audit market regulation；Licensing requirement；Auditor liability
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(3) 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:3
  • 共同引用共同引用:0
  • 點閱點閱:60
期刊論文
1.Narayanan, V. G.(1994)。An Analysis of Auditor Liability Rules。Journal of Accounting Research，32(Supplement)，39-59。  new window
2.Chan, Derek K.、Pae, Suil(1998)。An Analysis of the Economic Consequences of the Proportionate Liability Rule。Contemporary Accounting Research，15(4)，457-480。  new window
3.Dye, R. A.(1995)。Incorporation and the audit market。Journal of Accounting and Economics，19(1)，75-114。  new window
4.Frantz, Pascal(1999)。Auditor's Skill, Auditing Standards, Litigation, and Audit Quality。British Accounting Review，31(2)，151-183。  new window
5.Radhakrishnan, Suresh(1999)。Investors' Recovery Friction and Auditor Liability Rules。The Accounting Review，74(2)，225-240。  new window
6.Zhang, Ping、Thoman, L.(1999)。Pre-Trial Settlement and the Value of Audits。The Accounting Review，74(4)，473-491。  new window
7.Feltham, Gerald A.、Hughes, John S.、Simunic, Dan A.(1991)。Empirical Assessment of the Impact of Auditor Quality on the Valuation of New Issues。Journal of Accounting and Economics，14(4)，375-399。  new window
8.Datar, Srikant M.、Feltham, Gerald A.、Hughes, John S.(1991)。The role of audits and audit quality in valuing new issues。Journal of Accounting and Economics，14(1)，3-49。  new window
9.Dye, Ronald A.(1993)。Auditing standards, legal liability, and auditor wealth。Journal of political Economy，101(5)，887-914。  new window
10.Dejong, D. V.(1985)。Class-Action Privileges and Contingent Legal Fees--Investor and Lawyer Incentives to Litigate and the Effect on Audit Quality。Journal of Accounting and Public Policy，4，175-200。  new window
11.Schwartz, Rachel(1997)。Legal Regimes, Audit Quality and Investment。The Accounting Review，72(3)，385-406。  new window
12.Titman, Sheridan、Trueman, Brett(1986)。Information quality and the valuation of new issues。Journal of Accounting and Economics，8(2)，159-172。  new window
13.Palmrose, Z. V.、Carcello, J. V.(1994)。Auditor Litigation and Modified Reporting on Bankrupt Clients。Journal of Accounting Research，32(3)，1-30。  new window
14.Hillegeist, Stephen A.(1999)。Financial Reporting and Auditing under Alternative Damage Apportionment Rules。The Accounting Review，74(3)，347-369。  new window
15.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
16.Lee, C. J.、Liu, C.、Wang, T.(1999)。The 150-hour rule。Journal of Accounting and Economics，27(2)，203-228。  new window
17.洪文湘(19921200)。科舉大事不容弊竇--現行會計師考試制度相關問題之探討。會計研究月刊，87，54-58。  延伸查詢new window
18.周國華(19970300)。了解他國所長 改革更上層樓--中美兩國會計師考試制度比較。會計研究月刊，136，39-46。  延伸查詢new window
19.Melumad, N. D.、Thoman, L.(1990)。On Auditors and the Courts in an Adverse Selection Setting。Journal of Accounting Research，28(1)，77-120。  new window
20.Hiltebeitel, K. M.、Derstine, R. P.、O'Mara, D. J.、Wentzel, K.(1994)。The 150 Semester Hour Requirement: Four Viewpoints。Pennsylvania CPA Journal，65(1)，6-7。  new window
21.周玲臺(1998)。廿一世紀的會計師考試學歷門檻。會計研究月刊，150，16-17。  延伸查詢new window
22.Colbert, G.、Murray, D.(1999)。State Accountancy Regulations, Audit Firm Size, and Auditor Quality: An Empirical Investigation。Journal of Regulatory Economics，16，267-285。  new window
23.Dopuch, N.、King, R. R.(1992)。Negligence Versus Strict Liability Regimes in Auditing: An Experimental Investigation。The Accounting Review，67，97-120。  new window
24.Dopuch, N.、King, R. R.、Schatzberg, J. W.(1994)。An Experimental Investigation of Alternative Damage-Sharing Liability Regimes with an Auditing Perspectives。Journal of Accounting Research，32，103-130。  new window
25.Hiltebeitel, K. M.、Derstine, R. P.、O'Mara, D. J.、Wentzel, K.(1994)。The 150 Semester Hour Requirement: Curriculum and Career Planning。Pennsylvania CPA Journal，65(2)，18-19。  new window
26.Hiltebeitel, K. M.、Derstine, R. P.、O'Mara, D. J.、Wentzel, K.(1994)。The 150 Semester Hour Requirement: Compensation Issues。Pennsylvania CPA Journal，65(3)，22-23。  new window
27.Moore, G.、Scott, W. R.(1989)。Auditor's Legal Liability, Collusion with Management, and Investors' Loss。Contemporary Accounting Research，5，754-774。  new window
28.Thoman, L.、Melumad, N.(1990)。An Equilibrium Analysis of Optimal Audit Contracts。Contemporary Accounting Research，7(1)，22-55。  new window
29.Schaefer, J.、Zimmer, M.(1995)。Occupational Licensure in the Accounting Profession Effects on Public Regulation on Accountants' Earnings。Journal of Applied Business Research，11(2)，9-16。  new window
研究報告
1.林嬋娟、劉嘉雯(1999)。我國與先進國家會計師懲戒制度之比較。中華民國會計師公會全國聯合會。  延伸查詢new window
2.林嬋娟、蔡彥卿(1995)。會計師事務所組織型態及其法律責任之比較研究--我國與其他國家之比較分析。臺北市證券商同業公會。  延伸查詢new window
學位論文
1.洪玉美(1996)。會計師財務報表簽證之法律責任：責任歸屬與第三人範圍之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
2.蔡逸芳(1996)。會計師財務報表簽證之法律責任：賠償上限與比例責任之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
3.俞洪昭(1996)。Experimental Evidence of the Impact of Increasing Auditors Liability on Firms' New Investments，0。  new window
4.吳貞慧(1998)。會計師事務所組織型態之研究：執業會計師的看法，0。  延伸查詢new window
5.李承易(1999)。我國會計師法律責任之研究－會計師懲戒案例分析，0。  延伸查詢new window
6.陳淑增(1999)。會計師事務所組織型態對審計市場影響之研究，0。  延伸查詢new window
7.黃永凱(1996)。我國會計師簽證業務法律責任之研究，0。  延伸查詢new window
8.劉漢妮(1999)。我國會計師懲戒制度之研究，0。  延伸查詢new window
其他
1.Shibano, T.(1996)。Overguarding the Guardians: Increasing Auditor Liability Decreases New Investments，0。  new window
2.Chan, Derek，Wong, Kit Pong(1996)。Scope of Auditors' Liability, Audit Quality, and Capital Investment，0。  new window
 
 
 
 
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