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題名：繼續經營有重大疑慮審計意見：第33號審計準則公報之影響
書刊名：管理學報
作者：劉嘉雯 引用關係／王泰昌 引用關係
作者(外文)：Liu, Chia-wen／Wang, Tay-chang
出版日期：2005
卷期：22:4
頁次：頁525-548
主題關鍵詞：繼續經營；修正式無保留意見；查核報告；審計準則公報；會計師獨立性；Going-concern；Modified unqualified audit opinion；Audit report；Statement on auditing standards；Auditor independence
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(20) 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:18
  • 共同引用共同引用:60
  • 點閱點閱:152
期刊論文
1.Vanstraelen, A.(2003)。Going-Concern Opinions, Auditor Switching, and the Self-Fulfilling Prophecy Effect Examined in the Regulatory Context of Belgium。Journal of Accounting, Auditing and Finance，18(2)，231-253。  new window
2.傅鍾仁、張福星、陳慶隆(20050100)。The Impact of Audit Failure on Auditor Conservatism: Is There a Contagious Effect of the Enron Case?。會計評論，40，31-67。new window  new window
3.Behn, B. K.、Kaplan, S. E.、Krumwiede, K. R.(2001)。Further Evidence on the Auditor's Going-concern Report: The Influence of Management Plans。Auditing: A Journal of Practice & Theory，20(1)，13-28。  new window
4.Louwers, T.(1998)。The Relation between Going-concern Opinions and the Auditor's Loss Function。Journal of Accounting Research，36(1)，143-155。  new window
5.Nogler, G. E.(1995)。The Resolution of Auditor Going-concern Opinions。Auditing: A Journal of Practices & Theory，14(2)，54-73。  new window
6.Dupuch, N.、Holthausen, R. W.、Leftwich, R. W.(1986)。Abnormal stock returns associated with media disclosures of "subject-to" qualified audit opinions。Journal of Accounting and Economics，8(2)，93-117。  new window
7.Jones, F. L.(1996)。The information content of the auditor's going concern evaluation。Journal of Accounting and Public Policy，15(1)，1-27。  new window
8.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
9.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
10.Altman, E. I.、Haldeman, R. G.、Narayanan, P.(1977)。Zeta Analysis: A New Model to Identify the Bankruptcy Risk of Corporations。Journal of Banking and Finance，1(1)，29-54。  new window
11.Myers, J. N.、Myers, L. A.、Omer, T. C.(2003)。Exploring the Term of the Auditor-client Relationship and Quality of Earnings: A Case for Mandatory Auditor Rotation?。The Accounting Review，78(3)，779-800。  new window
12.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
13.Carcello, Joseph V.、Neal, Terry L.(2003)。Audit Committee Characteristics and Auditor Dismissals following "New" Going-Concern Reports。The Accounting Review，78(1)，95-117。  new window
14.Firth, M.(197807)。Qualified audit reports: their impact on investment decisions。The Accounting Review，53，642-650。  new window
15.李建然、許書偉、陳政芳(20030700)。非審計服務與異常應計數之關聯性研究。會計評論，37，1-30。new window  延伸查詢new window
16.Chen, K. C. W.、Church, B. K.(1992)。Default on debt obligations and the issuance of going-concern opinions。Auditing: A Journal of Practice and Theory，11(2)，30-49。  new window
17.Geiger, M. A.、Raghunandan, K.(200203)。Going-concem opinions in the "new” legal environment。Accounting Horizons，16(1)，17-26。  new window
18.Schwartz, K. B.、Menon, K.(1985)。Auditor Switches by Failing Firms。The Accounting Review，60(2)，248-261。  new window
19.Davidson, Ronald A.、Neu, Dean(1993)。A note of the association between audit firm size and audit quality。Contemporary Accounting Research，9，479-488。  new window
20.Vanstraelen, A.(2002)。Auditor economic incentives and going-concern opinions in a limited litigious continental european business environment: Empirical evidence from belgium。Accounting and Business Research，32(3)，171-186。  new window
21.李建然、陳政芳、李啟華(20031200)。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。當代會計，4(2)，191-209。new window  延伸查詢new window
22.Carcello, Joseph V.、Neal, Terry L.(2000)。Audit committee composition and auditor reporting。The Accounting Review，75(4)，453-467。  new window
23.Chow, C. W.、Rice, S. J.(1982)。Qualified audit opinions and auditor switching。The Accounting Review，57(2)，326-335。  new window
24.Lennox, C.(200006)。Do companies successfully engage in opinion-shopping? Evidence from the UK。Journal of Accounting and Economics，29(3)，321-337。  new window
25.Smith, D. B.(1986)。Auditor "subject to" opinions, disclaimers, and auditor changes。Auditing: A Journal of Practice and Theory，6(1)，95-108。  new window
26.Mutchler, J.(1985)。A multivariate analysis of the auditor's going-concern opinion decision。Journal of Accounting Research，23(2)，668-682。  new window
27.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
28.Palmrose, Zoe-Vonna(1988)。An Analysis of Auditor Litigation and Audit Service Quality。The Accounting Review，63(1)，55-73。  new window
29.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
30.Mutchler, J. F.、Hopwood, W.、McKeown, J. M.(1997)。The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt companies。Journal of Accounting Research，35(2)，295-310。  new window
31.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
32.Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research，16(1)，135-165。  new window
33.馬君梅、蘇裕惠、蔡美惠(20010700)。第33號公報會計師查核報告意見型態之分析。會計研究月刊，188，100-106。  延伸查詢new window
34.馬君梅、蘇裕惠、蔡美惠(20010800)。第33號公報會計師查核報告意見型態之分析。會計研究月刊，189，121-129。  延伸查詢new window
35.Geiger, M. A.、Raghunandan, K.(2001)。Bankruptcies, audit reports and the Reform Act。Auditing: A Journal of Practice & Theory，20(1)，187-195。  new window
36.Raghunandan, K.、Rama, D. V.(1995)。Audit Reports for Companies in Financial Distress: Before and after SAS No.59。Auditing: A Journal of Practice & Theory，14(1)，50-63。  new window
37.李建然、陳政芳(20031000)。The Effect of Economic Incentive on Audit Independence: Evidence from Audit Groups within Big 5。中華會計學刊，4(1)，79-96。new window  new window
38.Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research，24(1)，97-110。  new window
39.Carcello, J. V.、Hermanson, D. R.、Huss, H. F.(1995)。Temporal Changes in Bankruptcy-related Reporting。Auditing: A Journal of Practice & Theory，14(2)，133-143。  new window
40.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
41.馬秀如(1999)。從中櫃事件談審計準則第33號公報。會計研究月刊，167，69-83。  延伸查詢new window
42.Carcello, J. V.、Hermanson, D. R.、Huss, H. F.(1997)。The Effect of SAS No.59: How Treatment of the Transition Period Influences Results。Auditing: A Journal of Practice & Theory，16，114-123。  new window
43.Defond, M. L.、Raghunandan, K.、Subramanyam, R.(2002)。Do Non-audit Service Fess Impair Auditor Independence? Evidence from Going-concern Audit Opinions。Journal of Accounting Research，40，1247-1274。  new window
44.Geiger, M. A.、Raghunandan, K.、Rama, D. V.(1995)。Reporting on Going Concern before and after SAS No.59。The CPA Journal，65，52-53。  new window
45.Gul, Ferdinand A.、Lee, Dominica S.、Lynn, Murray(1992)。A Note on Audit Qualifications and Switches: Some Further Evidence from a Small Sample Study。Journal of International Accounting Auditing and Taxation，1(1)，111-120。  new window
46.Ireland, J. C.(2003)。An Empirical Investigation of Determinant of Audit Reports in the UK。Journal of Business Finance & Accounting，30(7/ 8)，975-1015。  new window
47.Kida, T.(1980)。An Investigation into Auditor's Continuity and Related Qualification Judgments。Journal of Accounting Research，18(2)，145-152。  new window
48.Shcaub, M.、Highfield, M. J.、Schaub, M.(2003)。On the Information Content of Going Concern Opinions: The Effects of SAS Numbers 58 and 59。Journal of Asset Management，4(1)，22-31。  new window
研究報告
1.Choi, J. H.、Doogar, R.(2001)。Large Audit Firm Clienteles: 1981 to 1997。0。  new window
學位論文
1.王兼善(2003)。非審計服務業務與會計師獨立性- 對會計師出具繼續經營疑慮意見之影響(碩士論文)。國立臺北大學。  延伸查詢new window
2.陳玫慧(2000)。會計師簽發保留意見與股價報酬--台灣市場的實證(碩士論文)。逢甲大學。  延伸查詢new window
3.吳頊然(2002)。由累積異常報酬率探討修正式無保留意見之資訊內涵(碩士論文)。國立臺北大學。  延伸查詢new window
4.李煥堂(1994)。由累積異常報酬探討保留意見之資訊內涵(碩士論文)。東吳大學。  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.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
7.陳旭郁(1998)。會計師出具保留意見與其害怕失去客戶之恐懼及其提供非審計服務之關聯性研究，0。  延伸查詢new window
8.江賀笙(2002)。我國會計師事務所簽證客戶財務績效之研究，0。  延伸查詢new window
9.鄭桂蕙(1992)。財務簽證意見對銀行授信決策影響之實證研究，0。  延伸查詢new window
圖書
1.American Institute of Certified Public Accountants(1981)。The Auditor's Considerations When a Question Arises about an Entity's Continued Existence。The Auditor's Considerations When a Question Arises about an Entity's Continued Existence。New York, NY。  new window
2.American Institute of Certified Public Accountants(1988)。The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern。The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern。New York, NY。  new window
 
 
 
 
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