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題名:匯豐事件對審計客戶影響之實證研究
書刊名:會計評論
作者:劉嘉雯 引用關係
作者(外文):Liu, Chia-wen
出版日期:2004
卷期:39
頁次:頁25-53
主題關鍵詞:更換會計師審計品質審計需求Auditor switchingAudit qualityAudit demand
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(10) 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:10
  • 共同引用共同引用:74
  • 點閱點閱:75
期刊論文
1.Binder, J. J.(1985)。Measuring the Effects of Regulation with Stock Price Data。RAND Journal of Economics,16(2),167-183。  new window
2.Blinder, J. J.(1985)。On the Use of the Multivariate Regression Model in Event Studies。Journal of Accounting Research,23,370-383。  new window
3.廖秀梅、廖益興(20021100)。會計師更換時機對年報揭露時效及資本市場之影響。當代會計,3(2),211-229。new window  延伸查詢new window
4.Lee, P.、Stokes, D.、Taylor, S.、Walter, T.(2003)。The Association Between Audit Quality, Accounting Disclosures and Firm-Specific Risk: Evidence from Initial Public Offerings。Journal of Accounting and Public Policy,22(5),377-400。  new window
5.Reed, B. J.、Trombley, M. A.、Dhaliwal, D. S.(2000)。Demand for audit quality: The case of Laventhol and Horwath's auditees。Journal of Accounting, Auditing and Finance,15(2),183-198。  new window
6.俞洪昭、戚務君、李承易(20001100)。我國會計師受懲戒原因與種類之關聯性分析。風險管理學報,2(2),37-56。new window  延伸查詢new window
7.Collins, D. W.、Kothari, S. P.、Rayburn, J. D.(1987)。Firm size and the information content of prices with respect to earnings。Journal of Accounting and Economics,9(2),111-138。  new window
8.Firth, M.(1990)。Auditor reputation: The impact of critical reports issued by government inspectors。RAND Journal of Economics,21(3),374-387。  new window
9.Chaney, Paul K.、Philipich, Kirk L.(2002)。Shredded reputation: The cost of audit failure。Journal of Accounting Research,40(4),1221-1245。  new window
10.劉嘉雯(20030100)。會計師事務所合併對客戶股價影響之研究--代理假說與保險假說。會計評論,36,1-22。new window  延伸查詢new window
11.Williams, D. D.(1988)。The Potential Determinants of Auditor Change。Journal of Business Finance and Accounting,15(2),243-261。  new window
12.李建然、陳政芳(20040100)。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。會計評論,38,59-80。new window  延伸查詢new window
13.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
14.Menon, Krishnagopal、Williams, David D.(1994)。The Insurance Hypothesis and Market Prices。The Accounting Review,69(2),327-342。  new window
15.Baber, W. R.、Verghese, T.、Kumar, K. R.(1995)。Client Security Price Reactions to the Laventhol and Horwath Bankruptcy。Journal of Accounting Research,33,385-395。  new window
16.Schwartz, K. B.、Menon, K.(1985)。Auditor Switches by Failing Firms。The Accounting Review,60(2),248-261。  new window
17.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
18.Nichols, D. R.、Smith, D. B.(1983)。Auditor credibility and auditor changes。Journal of Accounting Research,21(2),534-544。  new window
19.Titman, Sheridan、Trueman, Brett(1986)。Information quality and the valuation of new issues。Journal of Accounting and Economics,8(2),159-172。  new window
20.Brown, K. C.、Harlow, W. V.、Ticnic, S. M.(19881200)。Risk Aversion, Uncertain Information, and Market Efficiency。Journal of Financial Economics,22(2),355-385。  new window
21.Atiase, Rowland Kwame(1985)。Predisclosure Information, Firm Capitalization, and Security Price Behavior Around Earnings Announcements。Journal of Accounting Research,23(1),21-36。  new window
22.Willenborg, Michael(1999)。Empirical analysis of the economic demand for auditing in the initial public offerings market。Journal of Accounting Research,37(1),225-238。  new window
23.Chow, Chee W.(1982)。The Demand for External Auditing: Size, Debt and Ownership Influences。The Accounting Review,57(2),272-291。  new window
24.DeFond, M. L.(1992)。The association between changes in client firm agency costs and auditor switching。Auditing: A Journal of Practice & Theory,11(1),16-31。  new window
25.Francis, J. R.、Wilson, E. R.(1988)。Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation。The Accounting Review,63(4),663-682。  new window
26.Healy, P.、Lys, T.(1986)。Auditor Changes Following Big Eight Mergers with Non-Big Eight Audit Firms。Journal of Accounting and Public Policy,5(4),251-265。  new window
27.Johnson, W. B.、Lys, T.(1990)。The market for audit services: Evidence from voluntary auditor changes。Journal of Accounting and Economics,12(1-3),281-308。  new window
28.Pratt, Jay、Stice, J. D.(1994)。The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees。The Accounting Review,69(4),639-656。  new window
29.McQueen, Grant、Pinegar, Michael、Thorley, Steven(1996)。Delayed reaction to good news and the cross-autocorrelation of portfolio returns。The Journal of Finance,51(3),889-919。  new window
30.Altman, Edward I.(1968)。Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy。The Journal of Finance,23(4),589-609。  new window
31.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
32.Muzatko, S. R.、Johnstone, K. M.、Mayhew, B. W.、Rittenberg, L. E.(2004)。An empirical investigation of IPO underpricing and the change to the LLP organization of audit firms。Auditing: A Journal of Practice and Theory,23,53-67。  new window
33.Thompson, Rex(1985)。Conditioning the Return-generating Process on Firm-specific Events: A Discussion of Event Study Methods。Journal of Financial and Quantitative Analysis,20(2),151-168。  new window
34.Winters, D. B.、Blackwell, D. W.、Noland, T. R.(1998)。The Value of Auditor Assurance: Evidence from Loan Pricing。Journal of Accounting Research,36,57-70。  new window
35.Chandra, R.、Balachandran, B. V.(1990)。A Synthesis of Alternative Testing Procedures for Event Studies。Contemporary Accounting Research,6,611-640。  new window
36.Dufor, J.(1980)。Dummy Variables and Predictive Tests for Structural Change。Economics Letters,6,241-247。  new window
37.Dufor, J.(1982)。Generalized Chow Tests for Structural Change: A Coordinate Free Approach。International Economic Review,23,565-575。  new window
38.Franz, D. R.、Crawford, D.、Johnson, E. N.(1998)。The Impact of Litigation Against an Audit Firm on the Market Value of Nonlitigating Clients。Journal of Accounting, Auditing & Finance,75(2),117-134。  new window
39.Karafiath, I.(1988)。Using Dummy Variables in the Event Methodology。Financial Review,23,351-357。  new window
40.Malatesta, P. H.(1986)。Measuring Abnormal Performance: The Event Parameter Approach Using Joint Generalized Least Squares。Journal of Financial and Quantitative Analysis,21,27-38。  new window
41.Woo, E.、Koh, H. C.(2001)。Factors Associated with Auditor Changes: A Singapore Study。Accounting and Business Research,31,133-144。  new window
研究報告
1.Callen, J. L.、Morel, M.(2002)。The Enron-Andersen Debacle: Do Equity Markets React to Auditor Reputation?。沒有紀錄。  new window
2.Chung, S.、Narasimhan, R.、Wei, P.(1998)。Market Reaction to LLP Formations: A Test of the Insurance Hypothesis。沒有紀錄。  new window
學位論文
1.陳鴻文(1995)。我國上市公司會計師更換之資訊內涵研究(碩士論文)。東吳大學。  延伸查詢new window
2.黃珮娟(2004)。會計師事務所與審計品質關聯性之研究(碩士論文)。東吳大學。  延伸查詢new window
3.李美琪(1997)。我國新上市公司風險與會計師選擇之實證研究(碩士論文)。國立中正大學。  延伸查詢new window
4.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
5.楊秉憲(2001)。企業更換簽證會計師原因之研究,沒有紀錄。  延伸查詢new window
6.王正中(1997)。臺灣上市公司代理問題與會計師更換間之關聯性實證研究,沒有紀錄。  延伸查詢new window
7.詹淑娟(2000)。會計師更換因素之研究-以Meta-Analysis進行分析,沒有紀錄。  延伸查詢new window
8.呂相瑩(1999)。審計品質變動與代理成本之研究,沒有紀錄。  延伸查詢new window
9.王振東(1993)。我國上市公司會計師更換因素之實證研究,沒有紀錄。  延伸查詢new window
10.段明娟(1996)。臺灣新上司公司上市前更換會計師之研究,沒有紀錄。  延伸查詢new window
11.莊秀萍(2002)。審計需求假說與會計師選擇及更換之實證研究,沒有紀錄。  延伸查詢new window
12.許秉文(1999)。企業風險與會計師選擇問題之研究,沒有紀錄。  延伸查詢new window
圖書
1.Wallace, Wanda A.(1980)。The Economic Role of the Audit in Free and Regulated Markets。Touche Ross Foundation。  new window
 
 
 
 
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