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題名: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
書刊名:會計評論
作者:李建然 引用關係陳政芳 引用關係
作者(外文):Lee, Jan-zanChen, Jeng-fang
出版日期:2004
卷期:38
頁次:頁59-80
主題關鍵詞:審計品質事務所組別裁決性應計數盈餘管理Audit qualityAudit groupDiscretionary accrualsEarnings management
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(46) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:39
  • 共同引用共同引用:24
  • 點閱點閱:257
期刊論文
1.Bartov, Eli、Gul, Ferdinand A.、Tsui, Judy S. L.(2001)。Discretionary accruals model and audit qualification。Journal of Accounting & Economics,30(3),421-452。  new window
2.Watts, Ross L.、Zimmerman, Jerold L.(1983)。Agency Problems, Auditing, and the Theory of the Firm: Some Evidence。The Journal of Law & Economics,26(3),613-633。  new window
3.McKeown, J. C.、Mutchler, J. F.、Hopwood, W.(1991)。Towards 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
4.Reynolds, J. K.、Francis, J. R.(2000)。Does size matter? The influence of large clients on office-level auditor reporting decision。Journal of Accounting and Economics,30(3),375-400。  new window
5.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
6.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
7.Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1995)。Detecting Earning Management。The Accounting Review,70(2),193-225。  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.Frankel, R. M.、Johnson, M. F.、Nelson, K. K.(2002)。The Relation between Auditors' Fees for Non-audit Services and Earnings Quality。The Accounting Review,77(1),71-105。  new window
10.Dye, Ronald A.(1993)。Auditing standards, legal liability, and auditor wealth。Journal of political Economy,101(5),887-914。  new window
11.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
12.Lennox, C. S.(1999)。The accuracy and incremental information content of audit reports in predicting bankruptcy。Journal of Business Finance & Accounting,26,757-778。  new window
13.Menon, Krishnagopal、Williams, David D.(1991)。Auditor Credibility and Initial Public Offerings。The Accounting Review,66(2),313-332。  new window
14.Balvers, Ronald J.、McDonald, Bill、Miller, Robert E.(1988)。Underpricing of new issues and the choice of auditor as a signal of investment banker reputation。Accounting Review,63(4),605-622。  new window
15.Heninger, William G.(2001)。The Association between Auditor Litigation and Abnormal Accruals。The Accounting Review,76(1),111-126。  new window
16.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
17.Bonner, S. E.、Young, S. M.、Palmrose, Z. V.(1998)。Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases。The Accounting Review,73(4),503-532。  new window
18.Press, E. G.、Weintrop, J. B.(1990)。Accounting-based constraints in public and private debt agreements: Their association with leverage and impact on accounting choice。Journal of Accounting and Economics,12(1-3),65-95。  new window
19.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
20.Beatty, Randolph P.(1989)。Auditor reputation and the pricing of initial public offerings。The Accounting Review,64(4),693-709。  new window
21.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
22.Francis, Jere R.(1984)。The effect of audit firm size on audit prices: A study of the Australian market。Journal of Accounting and Economics,6(2),133-151。  new window
23.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
24.Teoh, Siew Hong、Welch, Ivo、Wong, T. J.(1998)。Earnings management and the underperformance of seasoned equity offerings。Journal of Financial Economics,50(1),63-99。  new window
25.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
26.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
27.Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research,16(1),135-165。  new window
28.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
29.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
30.Kellogg, R. L.(1984)。Accounting activities, security prices, and class action lawsuits。Journal of Accounting and Economics,6(3),185-204。  new window
31.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
32.Wallman, S. M. H.(1996)。The Future of Accounting, Part III: Reliability and auditor Independence。Accounting Horizons,10(4),76-97。  new window
33.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。  new window
34.DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics,25(1),35-67。  new window
35.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。  new window
36.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
37.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
38.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
39.Lys, T.、Watts, R.(1994)。Lawsuits against auditors。Journal of Accounting Research,32,65-93。  new window
40.Kinney, W.、Martin, R.(1994)。Dose auditing reduce bias in financial reporting? A Review of audit-related adjustment studies。Auditing: A Journal of Practice and Theory,13(1),149-159。  new window
41.Narayanan, V.(1995)。Moral hazard in repeated partnerships。Contemporary Accounting Research,11,895-917。  new window
研究報告
1.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分析:我國與其他國家之比較分析。沒有紀錄。  延伸查詢new window
2.林嬋娟、劉嘉雯(1999)。我國與先進國定會計師懲戒制度之比較。中華民國會計師公會聯合會。  延伸查詢new window
學位論文
1.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
2.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
3.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
圖書
1.Simunic, D.、Stein, M.(1987)。Production differentiation in auditing: A study of auditor choice in the market for new issue。Production differentiation in auditing: A study of auditor choice in the market for new issue。沒有紀錄。  new window
 
 
 
 
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