期刊論文1. | 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。 |
2. | Bartlett, R. W.(1993)。A scale of perceived independence: New evidence on an old concept。Accounting Auditing & Accountability Journal,6(2),52-67。 |
3. | Byrnes, N.、McNamee, M.、Brady, D.、Lavelle, L.、Palmeri, C.(2002)。The accounting crisis。Business Week,3151,50-54。 |
4. | Craswell, A. T.(1999)。Does the provision on non-audit services impair auditor independence?。International Journal of Auditing,3,29-40。 |
5. | Dechow, P. M.(1996)。Causes and consequences of earnings management: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research,13(1),1-36。 |
6. | DeFond, M. L.、Jiambalvo, J.(1994)。Debt covenant violations and manipulation of accruals。Journal of Accounting and Economics,23(2),115-139。 |
7. | Dopuch, N.、King, R. R.(1991)。The impact of MAS on auditors' independence: An experimental markets study。Journal of Accounting Research,29(Supplement),60-98。 |
8. | Francis, J.、Maydew, E. L.、Sparks, H. C.(1999)。The role and of Big 6 auditors in the credible reporting of accruals。Auditing: A Journal of Practice & Theory,18,17-34。 |
9. | Firth, M.(1997)。The provision of non-audit services and the pricing of audit fees。Journal of Business Finance and Accounting,24(3/4),511-525。 |
10. | Goldman, A.、Bariev, B.(1974)。The auditor-firm conflict of interests: Its implications for independence。The Accounting Review,49(3),707-718。 |
11. | Glezen, G. W.、Millar, J. A.(1985)。An empirical investigation of stockholder reaction to disclosures required by ASR No. 250。Journal of Accounting Research,23(2),859-870。 |
12. | Hirst, E.(1994)。Auditors' sensitivity to earnings management。Contemporary Accounting Research,11,405-422。 |
13. | Van Johnson, E.、Khurana, Inder K.、Reynolds, J. Kenneth(2002)。Audit-firm tenure and the quality of financial reports。Contemporary Accounting Research,19(4),637-660。 |
14. | Sweeney, A. R.(1994)。Debt covenant violations and managersâ accounting response。Journal of Accounting and Economics,17(3),281-308。 |
15. | Wines, G.(1994)。Auditor independence, audit qualifications and the provision of nonaudit services: A note。Accounting and Finance,34,75-86。 |
16. | White, H.(1980)。A heteroskedasticity-consistence covariance matrix estimator and a direct test for heteroskedasticity。Econometrica,48,817-838。 |
17. | Sloan, R.(1996)。Do stock fully reflect information in accruals and cash flows about future earnings?。The Accounting Review,71(3),289-315。 |
18. | St. Pierre, K.、Anderson, J.(1984)。A analysis of the factors associated with lawsuits against public accountants。The Accounting Review,59,242-263。 |
19. | Sharma, D. S.(2001)。The association between nonaudit services and the propensity of going concern qualifications: Implications for audit independence。Asia-Pacific Journal of Accounting and Economics,8,127-142。 |
20. | Shafer, W. E.、Morris, R. E.、Ketchand, A. A.(1999)。The effects of formal sanctions on auditor independence。Auditing: A Journal of Practice and Theory,18,85-101。 |
21. | McKinley, S.、Pany, K.、Reckers, P. M. J.(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(2),887-896。 |
22. | Pany, K.、Reckers, P. M. J.(1983)。Auditor independence and nonaudit services。Journal of Accounting and Public Policy,2,43-62。 |
23. | Pany, K.、Reckers, P. M. J.(1984)。Nonaudit services and auditor independence: A continuing problem。Auditing; A Journal of Practice & Theory,3(2),89-97。 |
24. | Davis, L. R.、Simon, D. T.(1992)。The Impact of SEC Disciplinary Actions on Audit Fees。Auditing: A Journal of Practice & Theory,11(1),58-68。 |
25. | Craswell, A. T.、Stokes, D. J.、Laughton, J.(2002)。Auditor independence and fee dependence。Journal of Accounting and Economics,33(2),253-275。 |
26. | DeFond, M. L.、Jiambalvo, J.(1993)。Factors Related to Auditor-client Disagreements Over Income-Increasing Accounting Methods。Contemporary Accounting Research,9(2),415-431。 |
27. | 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。 |
28. | 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 |
29. | 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 |
30. | Beck, P. J.、Frecka, T. J.、Somomon, I.(1988)。A model of the market for MAS: Knowledge spillovers and auditor-auditee bonding。Journal of Accounting Literature,7(1),50-64。 |
31. | Davis, L. R.、Ricchiute, D. N.、Trompeter, G.(1993)。Audit effort, audit fees, and the provision of nonaudit services to audit clients。The Accounting Review,68(1),135-150。 |
32. | Heninger, W.(2001)。The association between auditor litigation and abnormal accruals。The Accounting Review,76(1),111-126。 |
33. | Lennox, C. S.(1999)。Non-audit Fees, Disclosure and Audit Quality。European Accounting Review,8(2),239-252。 |
34. | Parkash, M.、Venable, C. F.(1993)。Auditee incentives for auditor independence: The case of nonaudit services。The Accounting Review,68(1),113-133。 |
35. | Larcker, David F.、Richardson, Scott A.(2004)。Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance。Journal of Accounting Research,42(3),625-658。 |
36. | DeAngelo, Linda Elizabeth(1981)。Auditor Size and Auditor Quality。Journal of Accounting and Economics,3(3),183-199。 |
37. | Chung, Hyeesoo、Kallapur, Sanjay(2003)。Client Importance, Nonaudit Services, and Abnormal Accruals。The Accounting Review,78(4),931-955。 |
38. | Beck, R. J.、Frecka, T. J.、Solomon, I.(1988)。An empirical analysis of the relationship between MAS involvement and auditor tenure: Implications for auditor independence。Journal of Accounting Literature,7,65-84。 |
39. | Geiger, M. A.、Raghunandan, K.(200203)。Going-concem opinions in the "new” legal environment。Accounting Horizons,16(1),17-26。 |
40. | Dechow, Patricia M.(1994)。Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals。Journal of Accounting and Economics,18(1),3-42。 |
41. | Reynolds, J. Kenneth、Francis, Jere R.(2000)。Does size matter? The influence of large clients on office-level auditor reporting decisions。Journal of Accounting and Economics,30(3),375-400。 |
42. | 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。 |
43. | Firth, M.(1997)。The provision of non-audit services by accounting firms to their audit clients。Contemporary Accounting Research,14(2),1-21。 |
44. | 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。 |
45. | Barkess, L.、Simnett, R.(1994)。The provision of other services by auditors: Independence and pricing issues。Accounting and Business Research,24(94),99-108。 |
46. | DeFond, M. L.、Raghunandan, K.、Subramanyam, K. R.(2002)。Do Nonaudit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions。Journal of Accounting Research,40(4),1247-1274。 |
47. | Antle, R.(1984)。Auditor Independence。Journal of Accounting Research,22(1),1-20。 |
48. | 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。 |
49. | Kinney, William R. Jr.、Palmrose, Zoe-Vonna、Scholz, Susan(2004)。Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?。Journal of Accounting Research,42(3),561-588。 |
50. | Simunic, Dan A.(1984)。Auditing, Consulting, and Auditor Independence。Journal of Accounting Research,22(2),679-702。 |
51. | 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。 |
52. | Ashbaugh, Hollis、LaFond, Ryan、Mayhew, Brian W.(2003)。Do nonaudit services compromise auditor independence? Further evidence。The Accounting Review,78(3),611-639。 |
53. | DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics,3(2),113-127。 |
54. | Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research,16(1),135-165。 |
55. | Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。 |
56. | Wallman, S. M. H.(1996)。The Future of Accounting, Part III: Reliability and auditor Independence。Accounting Horizons,10(4),76-97。 |
57. | 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。 |
58. | Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。 |
59. | Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。 |
60. | Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics,22(1-3),249-281。 |
61. | Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。 |
62. | DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics,25(1),35-67。 |
63. | Myers, J. N.、Myers, L. A.、Omer, T. C.(2003)。Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?。The Accounting Review,78(3),779-799。 |
64. | 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。 |
65. | 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。 |
66. | DeAngelo, Harry、Skinner, Douglas J.、DeAngelo, Linda E.(1994)。Accounting choice in troubled companies。Journal of Accounting and Economics,17(1/2),113-143。 |
67. | 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。 |
68. | 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。 |
69. | Lys, T.、Watts, R.(1994)。Lawsuits against auditors。Journal of Accounting Research,32,65-93。 |
70. | Watts, Ross L.、Zimmerman, Jerold L.(1983)。Agency problems, auditing, and the theory of the firm: Some evidence。Journal of Law and Economics,26,613-634。 |