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題名：董監事持股集中度與會計師獨立性--對會計師出具繼續經營疑慮查核意見之影響
書刊名：當代會計
作者：李建然 引用關係／陳政芳 引用關係／李啟華
作者(外文)：Lee, Jan-zan／Chen, Jeng-fang／Lee, Chi-hua
出版日期：2003
卷期：4:2
頁次：頁191-209
主題關鍵詞：董監事持股；審計獨立性；公司監理；Ownership structural；Audit independence；Corporate governance
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(14) 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:14
  • 共同引用共同引用:69
  • 點閱點閱:122
Other
1.Craswell, A., J. Francis, and S. Taylor.(1995)。Auditor brand name reputations and industry specialization。  new window
2.Securities and Exchange Commission(2000)。Final rule: Revision of the commission’s auditor independence requirements。  new window
期刊論文
1.St. Pierre, K.、Anderson, J. A.(1984)。An Analysis of the Factors Associated with Lawsuits against Public Accountants。The Accounting Review，59(2)，242-263。  new window
2.Mutchler, J. F.、Hopwood, W.、McKeown, J. M.(1997)。The influence of contrary information mitigating factors on audit opinion decision on bankrupt companies。Journal of Accounting Research，35(2)，295-310。  new window
3.郭奕伶(2000)。會計業的龍虎爭霸戰：安侯與勤業搶當老大。數位周刊，22，22-28。  延伸查詢new window
4.DeAngelo, L. E.(1981)。Audit Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
5.林嬋娟、蔡彥卿、蔡逸芳、洪玉美(1996)。全球會計師法律責任探索。會計師會訊，185，22-32。  延伸查詢new window
6.Firth, M.(1980)。A note on the impact of audit qualifications on lending and credit decisions。Journal of Banking & Finance，4(3)，257-267。  new window
7.Francis, J.(1984)。The Effect of Audit Firm Size on Audit Price: A Study of the Australian Market。Journal of Accounting & Economics，6，133-151。  new window
8.蘇裕惠(20001000)。Audit Fees and Auditor Size: A Study of Audit Market in Taiwan。中華會計學刊，1，59-78。new window  new window
9.Levitan, A. S.、Knoblett, J. A.(1985)。Indicators of exceptions to the going concern assumption。Auditing: A Journal of Practice and Theory，5，26-39。  new window
10.Menon, Krishnagopal、Williams, David D.(1991)。Auditor Credibility and Initial Public Offerings。The Accounting Review，66(2)，313-332。  new window
11.Reynolds, J. Kenneth、Francis, Jere R.(2000)。Does size matter? The influence of large clients on office-level auditor reporting decisions。Journal of Accounting and Economics，30(3)，375-400。  new window
12.Stice, J. D.(1991)。Using Financial and Market Information to Identify Pre-Engagement Factors Associated with Lawsuits Against Auditors。The Accounting Review，66(3)，516-533。  new window
13.Carcello, Joseph V.、Neal, Terry L.(2000)。Audit committee composition and auditor reporting。The Accounting Review，75(4)，453-467。  new window
14.Mutchler, J.(1985)。A multivariate analysis of the auditor's going-concern opinion decision。Journal of Accounting Research，23(2)，668-682。  new window
15.Dopuch, N.、Holthausen, R. W.、Leftwich, R. W.(1987)。Predicting audit qualifications with financial and market variables。The Accounting Review，62(3)，431-454。  new window
16.Simunic, Dan A.(1984)。Auditing, Consulting, and Auditor Independence。Journal of Accounting Research，22(2)，679-702。  new window
17.林谷峻(19920300)。我國會計師事務所合夥人盈餘分配報導。會計研究月刊，78，62-65。  延伸查詢new window
18.Carcello, J. V.、Hermanson, D. R.、Huss, H. F.(2000)。Going-concern Opinions: The Effects of Partner Compensation Plans and Client Size。Auditing: A Journal of Practice & Theory，19(1)，67-77。  new window
19.Kellogg, R. L.(1984)。Accounting activities, security prices, and class action lawsuits。Journal of Accounting and Economics，6(3)，185-204。  new window
20.Trompeter, G.(1994)。The Effect of Partner Compensation Schemes and Generally Accepted Accounting Principles on Audit Partner Judgment。Auditing: A Journal of Practice & Theory，13(2)，56-68。  new window
21.Wallman, S. M. H.(1996)。The Future of Accounting, Part III: Reliability and auditor Independence。Accounting Horizons，10(4)，76-97。  new window
22.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
23.Lys, T.、Watts, R.(1994)。Lawsuits against auditors。Journal of Accounting Research，32，65-93。  new window
24.Palepu, Krishna G.(1986)。Predicting Takeover Targets: A Methodological and Empirical Analysis。Journal of Accounting & Economics，8(1)，3-35。  new window
25.Zmijewski, Mark E.(1984)。Methodological Issues Related to the Estimation of Financial Distress Prediction Models。Journal of Accounting Research，22(Supplement)，59-82。  new window
會議論文
1.李建然、陳政芳(2001)。審計客戶重要性與盈餘管理--以五大事務所組別為觀察標的。new window  延伸查詢new window
學位論文
1.魏早啟(1997)。上市公司董監事特性與經營績效之研究(碩士論文)。東吳大學。  延伸查詢new window
2.賴春田(2000)。會計師的業務、責任及會計師事務所組織之演變(碩士論文)。國立臺灣大學。  延伸查詢new window
3.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
4.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
5.蔡美惠(2000)。繼續經營特性與會計師查核意見之研究(碩士論文)。東吳大學。  延伸查詢new window
6.郭淑芬(1996)。董監事特性與盈餘操縱現象及盈餘品質之關聯性研究(碩士論文)。國立中正大學。  延伸查詢new window
圖書
1.Manski, Charles F.、McFadden, Daniel(1981)。Structural Analysis of Discrete Data with Econometric Applications。Cambridge, MA：The MIT Press。  new window
2.Simunic, D. A.、Stein, M. T.(1987)。Production differentiation in auditing: A study of auditor choice in the market for new issue。Canadian Certified General Accountants' Research Foundation。  new window
其他
1.林嬋娟，劉嘉雯(1999)。我國與先進國定會計師懲戒制度之比較。  延伸查詢new window
2.林嬋娟及蔡彥卿(1995)。會計師事務所組織型態及其法律責任之比較分析--我國與其他國家之比較分析。  延伸查詢new window
3.黃鈺光(1993)。我國上市公司董事會特性與經營績效之研究。  延伸查詢new window
4.DeFond, M. L., K Raghunandan, and K. R. Subramanyam(2002)。Do non-audit service fees impair auditor independence?。  new window
5.Fan, P. H.(1999)。Roots of Asia Crash Sought in Corporate Performance。  new window
6.Frankel, R., J. Marilyn and K. Nelson.(2002)。The Relations between Auditors’Fee for Non-Audit Services and Earning Quality。  new window
7.Jones, F. L.(1996)。The information content of the auditor’s going concern evaluation。  new window
8.Lennox, C. S.(1999)。The accuracy and incremental information content of audit reports in predicting bankruptcy。  new window
9.Manski, C. F., and S. R. Lerman.(1977)。The estimation of choice probabilities from choice based samples。  new window
10.McKeown, J. C., J. F. Mutchler, and W. Hopwood.(1991)。Towards an explanation of auditor failure to modify the audit opinions of bankrupt companies。  new window
11.Wilson, T., and R. Grimlund.(1990)。An examination of the importance of an auditor’s reputation。  new window
 
 
 
 
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