| 期刊論文1. | Catanach, Anthony H. Jr.、Walker, Paul L.(1999)。The International Debate Over Mandatory Auditor Rotation: A Conceptual Research Framework。Journal of International Accounting, Auditing and Taxation,8(1),43-66。 | 2. | Patterson, Evelyn R.、Smith, Reed(2003)。Materiality Uncertainty and Earnings Misstatement。The Accounting Review,78(3),819-846。 | 3. | 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。 | 4. | Skinner, D.、DeAngelo, L.、DeAngelo, H.(1994)。Accounting Choices in Troubled Companies。Journal of Accounting & Economics,17(1/2),113-143。 | 5. | Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1995)。Detecting Earning Management。The Accounting Review,70(2),193-225。 | 6. | Wang, Chaug-Jung、Lee, Chien-Hui、Huang, Bwo-Nung(2003)。An analysis of industry and country effects in global stock returns: Evidence from Asian countries and the U.S.。The Quarterly Review of Economics and Finance,43(3),560-577。 | 7. | Chaney, Paul K.、Philipich, Kirk L.(2002)。Shredded reputation: The cost of audit failure。Journal of Accounting Research,40(4),1221-1245。 | 8. | 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。 延伸查詢 | 9. | 張文瀞、周玲臺、林修葳(20030700)。內部人持股連續變動公司之盈餘管理行為特性。會計評論,37,53-83。 延伸查詢 | 10. | Elitzur, Ramy、Falk, Haim(1996)。Planned audit quality。Journal of Accounting and Public Policy,15(3),247-269。 | 11. | Chung, Hyeesoo、Kallapur, Sanjay(2003)。Client Importance, Nonaudit Services, and Abnormal Accruals。The Accounting Review,78(4),931-955。 | 12. | Balsam, S.、Krishnan, J.、Yang, J. S.(2003)。Auditor industry specialization and earnings quality。Auditing: A Journal of Practice & Theory,22(2),71-97。 | 13. | Heninger, William G.(2001)。The Association between Auditor Litigation and Abnormal Accruals。The Accounting Review,76(1),111-126。 | 14. | DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。 | 15. | 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。 | 16. | DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics,3(2),113-127。 | 17. | Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research,16(1),135-165。 | 18. | 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。 | 19. | Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。 | 20. | Bartov, Eli、Gul, Ferdinand A.、Tsui, Judy S. L.(2000)。Discretionary-accruals Models and Audit Qualifications。Journal of Accounting and Economics,30(3),421-452。 | 21. | Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。 | 22. | DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics,23(2),115-139。 | 23. | Kinney, William R. Jr.、Martin, Roger D.(1994)。Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies。Auditing: A Journal of Practice and Theory,13(1),149-156。 | 24. | 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。 | 25. | DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。 | 26. | Yeo, G. H. H.、Tan, P. M. S.、Ho, K. W.、Chen, S. S.(2002)。Corporate Ownership Structure and the Informativeness of Earnings。Journal of Business Finance and Accounting,29(7/8),1023-1046。 | 27. | Zmijewski, Mark E.(1984)。Methodological Issues Related to the Estimation of Financial Distress Prediction Models。Journal of Accounting Research,22(Supplement),59-82。 | 28. | Kurt, K.、Mckinley, S.、Reckers, P.(1985)。An examination of the influence of CPA firm type, size, and MAS provision on loan officer decisions and perceptions。Journal of Accounting Research,23,887-896。 | 29. | Hopwood, W. J.、Mckeown, W.、Mutchler, J.(1989)。A Test of the Incremental Explanatory Power of Opinions Qualified for Consistency and Uncertainty。The Accounting Review,64,28-47。 | 30. | Petroni, Kathy R.、Beasley, Mark S.(1996)。Errors in Accounting Estimates and Their Relation to Firm Type。Journal of Accounting Research,34(1),151-171。 | 31. | Young, Steven(1999)。Systematic Measurement Error in the Estimation of Discretionary Accruals: An Evaluation of Alternative Modelling Procedures。Journal of Business Finance & Accounting,26(7&8),833-863。 | 32. | Shafer, William E.、Morris, Roselyn E.、Ketchand, Alice A.(1999)。The Effects of Formal Sanctions on Auditor Independence。Auditing: A Journal of Practice & Theory,18(Supplement),85-101。 | 33. | Bannister, James W.、Wiest, David N.(2001)。Earnings Management and Auditor Conservatism: Effects of SEC Enforcement Actions。Managerial Finance,27(12),57-71。 | 34. | Brams, Steven J.、Doherty, Ann E.(1993)。Intransigence in Negotiations: The Dynamics of Disagreement。The Journal of Conflict Resolution,37(4),692-708。 | 35. | Choi, Sung K.、Jeter, Debra C.(1993)。The Effects of Qualified Audit Opinion on Earnings Response Coefficients。Journal of Accounting & Economics,15(2/3),229-248。 | 36. | Chung, R.、Firth, M.、Kim, J.(2003)。Auditor Conservatism and Reported Earnings。Accounting and Business Research,33(1),19-32。 | 37. | Emby, G.、Davidson, R. A.(1998)。The Effects of Engagement Factors on Auditor Independence: Canadian Evidence。Journal of International Accounting, Auditing & Taxation,7(2),163-179。 | 38. | Gul, Ferdinand A.(1991)。Size of Audit Fees and Perceptions of Auditors'Ability to Resist Management Pressure in Audit Conflict Situations。ABACUS,27(2),162-172。 | 研究報告1. | Marilyn, J.、Nelson, K.、Frankel, R.(2002)。The relations between auditors' fee for non-audit services and earning quality。沒有紀錄。 | 2. | Asthana, Sharad、Balsam, Steven、Krishnan, Jagan(2003)。Audit Firm Reputation and Client Stock Price Reactions: Evidence from the Enron Experience。0。 | 3. | Defond, M. L.、Subramanyam, K. R.(1998)。Modified Audit Opinions, Litigation Risk and Discretionary Accruals。0。 | 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 | 圖書1. | Neter, J.、Wasserman, W.、Kuther, M. H.(1989)。Applied Linear Statistical Models。Applied Linear Statistical Models。Boston, MA:Richard D. IRWIN, INC.。 | 2. | Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。 | |
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