| 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。 | 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。 | 3. | Ashbaugh, H.、LaFond, R.、Mayhew, B. W.(2003)。Do non-audit services compromise auditor independence? Further evidence。The Accounting Review,78(3),611-639。 | 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。 | 5. | Skinner, D.、DeAngelo, L.、DeAngelo, H.(1994)。Accounting Choices in Troubled Companies。Journal of Accounting & Economics,17(1/2),113-143。 | 6. | 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。 | 7. | Dechow, P. M.、Sloan, R. G.、Sweeney, A. P.(1995)。Detecting Earning Management。The Accounting Review,70(2),193-225。 | 8. | 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。 | 9. | 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。 延伸查詢 | 10. | 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 | 11. | 蔡柳卿(20030700)。總經理薪酬、非財務績效衡量指標與公司未來績效。會計評論,37,85-116。 延伸查詢 | 12. | Summer, M.(1998)。Does mandatory rotation enhance auditor independence?。Zeitschrift für Wirtschafts- und Sozialwissenschaften,118,327-359。 | 13. | Arrunada, B.、Paz-Ares, C.(1997)。Mandatory rotation of company auditors: a critical examination。International Review of Law and Economics,17(1),31-61。 | 14. | Brody, R. G.、Moscove, S. A.(1998)。Mandatory Auditor Rotation。National Public Accountant,43(3),32-35。 | 15. | Geiger, Marshall A.、Raghunandan, K.(2002)。Auditor tenure and audit reporting failures。Auditing: A Journal of Practice & Theory,21(1),67-78。 | 16. | Petty, R.、Cuganesan, S.(1996)。Auditor Rotation: Framing the Debate。Australian Accountant,66(4),40-41。 | 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。 | 18. | Dye, Ronald A.(1991)。Informationally Motivated Auditor Replacement。Journal of Accounting & Economics,14(4),347-374。 | 19. | 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。 | 20. | DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。 | 21. | Ghosh, Aloke、Moon, Doocheol(2005)。Auditor tenure and perceptions of audit quality。The Accounting Review,80(2),585-612。 | 22. | 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。 | 23. | DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics,3(2),113-127。 | 24. | Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research,16(1),135-165。 | 25. | 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。 | 26. | Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。 | 27. | Kellogg, R. L.(1984)。Accounting activities, security prices, and class action lawsuits。Journal of Accounting and Economics,6(3),185-204。 | 28. | 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。 | 29. | Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。 | 30. | DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics,25(1),35-67。 | 31. | 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。 | 32. | 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。 | 33. | 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。 | 34. | DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。 | 35. | Lev, Baruch、Zarowin, Paul(1999)。The Boundaries of Financial Reporting and How to Extend Them。Journal of Accounting Research,37(2),353-385。 | 36. | Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research,24(1),97-110。 | 37. | Palmrose, Z-V.(1991)。Trails of legal disputes involving independent auditors: Some empirical evidence。Journal of Accounting Research,29(Supplement),149-193。 | 38. | Godwin, J. H.、Turner, L. E.(1999)。Auditing, Earnings Management, and International Accounting Issues at the Securities and Exchange Commission。Accounting Horizons,13,281-297。 | 39. | Copley, Paul A.、Doucet, Mary S.、Copley, P. A.、Doucet, M. S.(1993)。Auditor Tenure, Fixed Fee Contracts, and the Supply of Substandard Single Audits。Public Budgeting & Finance,13(3),23-35。 | 會議論文1. | 姜家訓、楊雅雯(2004)。會計師事務所之產業專精及查核年資與盈餘品質之關係。0。 延伸查詢 | 2. | 林嬋娟、陳智瀛、Lin, Yu-Chen(2004)。Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?。0。 | 3. | 戚務君、Huang, Huichi(2004)。Discretionary Accruals, Audit-Firm Tenure and Auditor Tenure: An Empirical Case in Taiwan。0。 | 研究報告1. | Davis, L. R.、Soo, B.、Trompeter, G.(2002)。Auditor Tenure, Auditor Independence and Earnings Management。Chestnut Hill, MA:Boston College:Michigan Tech University。 | 2. | Myers, James N.、Myers, Linda A.、Palmrose, Zoe-Vonna、Scholz, Susan(2003)。Mandatory Auditor Rotation: Evidence from Restatements。0。 | 圖書1. | Securities and Exchange Commission(1994)。Staff Report on Auditor Independence。Washington, DC:SEC:Government Printing Office。 | 2. | Watts, R.、Zimmerman, J. L.(1986)。Positive Theory of Accounting。Positive Theory of Accounting。Englewood Cliffs, NJ:Prentice-Hall。 | 3. | Sharaf, Hussein A.、Mautz, R. K.(1961)。The Philosophy of Auditing。Sarasota, FL:American Accounting Association。 | 4. | PricewaterhouseCoopers LLP(2002)。Mandatory Rotation of Audit Firms: Will It Improve Audit Quality?。Mandatory Rotation of Audit Firms: Will It Improve Audit Quality?。New York, NY。 | 5. | Bernard, Victor L.、Abarbanell, Jeffery(2000)。Is the U.S. Stock Market Myopic?。Journal of Accounting Research。0。 | 6. | Commission on Auditors' Responsibilities(1978)。Report, Conclusions, and Recommendations。Report, Conclusions, and Recommendations。New York, NY。 | 7. | American Institute of Certified Public Accountants(1992)。Statement of Position Regarding Mandatory Rotation of Audit Firms of Publicly Held Companies。Statement of Position Regarding Mandatory Rotation of Audit Firms of Publicly Held Companies。New York, NY。 | 8. | Bell, Timothy B.、Marrs, F.、Solomon, I.、Thomas, H.(1997)。Auditing Organizations through a Strategic-systems Lens: The KPMG Business Measurement Process。Auditing Organizations through a Strategic-systems Lens: The KPMG Business Measurement Process。Montvale, NJ。 | 其他1. | U.S. Senate(1976)。The Accounting Establishment. Prepared by the Subcommittee on Reports, Accounting and Management of the Committee on Governmental Affairs,Washington, DC。 | |
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