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題名:The Effect of Economic Incentive on Audit Independence: Evidence from Audit Groups within Big 5
書刊名:中華會計學刊
作者:李建然 引用關係陳政芳 引用關係
作者(外文):Lee, Jan-zanChen, Jengfang
出版日期:2003
卷期:4:1
頁次:頁79-96
主題關鍵詞:經濟誘因會計師獨立性會計師事務所組別有繼續經營疑慮之審計意見Economic incentiveAudit independenceAudit groupGoing-concern opinion
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(11) 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:10
  • 共同引用共同引用:0
  • 點閱點閱:85
期刊論文
1.St. Pierre, K.、Anderson, J. A.(1984)。An Analysis of the Factors Associated with Lawsuits against Public Accountants。The Accounting Review,59(2),242-263。  new window
2.Mutchler, J. F.、Hopwood, W.、McKeown, J. M.(1997)。The influence of contrary information mitigating factors on audit opinion decision on bankrupt companies。Journal of Accounting Research,35(2),295-310。  new window
3.DeAngelo, L. E.(1981)。Audit Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
4.Wilson, T. E. Jr.、Grimlund, R. A.(1990)。An examination of the importance of an auditor's reputation。Auditing: A Journal of Practice and Theory,9(2),43-59。  new window
5.Dye, Ronald A.(1993)。Auditing standards, legal liability, and auditor wealth。Journal of political Economy,101(5),887-914。  new window
6.Craswell, A.、Francis, J.、Taylor, S.(1995)。Auditor brand name reputations and industry specialization。Journal of Accounting and Economics,17,297-332。  new window
7.Kellogg, Robert L.(1984)。Accounting activities, securities prices, and class action lawsuits。Journal of Accounting and Economics,6(3),185-204。  new window
8.Kuo, Y. L.(2000)。The competition of CPA profession-the case of KPMG and AA in Taiwan。Business Weekly,22。  new window
9.Lin, K. C.(1992)。The compensation plan of CPA firms in Taiwan。Accounting Research Monthly,78,62-65。  new window
10.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 and Theory,10,1-13。  new window
11.Mutchler, J. F.(1985)。A multivariate analysis of the auditors' going-concern opinion decision。Journal of Accounting Research,23(2),668-682。  new window
12.Su, Y. H.(2000)。Audit fees and auditors size: A study of audit market in Taiwan。Taiwan Accounting Review,1,59-78。  new window
13.Lennox, C. S.(1999)。The accuracy and incremental information content of audit reports in predicting bankruptcy。Journal of Business Finance & Accounting,26,757-778。  new window
14.Levitan, A. S.、Knoblett, J. A.(1985)。Indicators of exceptions to the going concern assumption。Auditing: A Journal of Practice and Theory,5,26-39。  new window
15.Manski, C. F.、Lerman, S. R.(1977)。The estimation of choice probabilities from choice-based samples。Econometrica,45,1977-1988。  new window
16.Menon, Krishnagopal、Williams, David D.(1991)。Auditor Credibility and Initial Public Offerings。The Accounting Review,66(2),313-332。  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.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。  new window
19.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。  new window
20.Bell, T. B.、Tabor, R. H.(1991)。Empirical analysis of audit uncertainty qualification。Journal of Accounting Research,29(2),350-370。  new window
21.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
22.Beatty, Randolph P.(1989)。Auditor reputation and the pricing of initial public offerings。The Accounting Review,64(4),693-709。  new window
23.Simunic, Dan A.(1984)。Auditing, Consulting, and Auditor Independence。Journal of Accounting Research,22(2),679-702。  new window
24.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
25.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。  new window
26.Wallman, S. M. H.(1996)。The Future of Accounting, Part III: Reliability and auditor Independence。Accounting Horizons,10(4),76-97。  new window
27.Lys, T.、Watts, R.(1994)。Lawsuits against auditors。Journal of Accounting Research,32,65-93。  new window
28.Palepu, Krishna G.(1986)。Predicting Takeover Targets: A Methodological and Empirical Analysis。Journal of Accounting & Economics,8(1),3-35。  new window
29.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
30.Francis, Jere R.(1984)。“The Effect of Audit Firm Size on Audit Price: A Study of the Australian Market,”。Journal of Accounting and Economics,6(2),133-151。  new window
研究報告
1.Lin, C. J.、Tsai, Y. C.(1995)。The comparison of the organization and legal responsibility in different countries。Taipei Business Association。  new window
2.Lin, C. J.、Liu, C. W.(1999)。A research on the system of discipline on CPAs in Taiwan。  new window
學位論文
1.Lai, Springfield(2000)。The Changes in the Business Scope, Legal Responsibilities of a Certified Public Accountant(CPA) and the Evolution of Audit Firm’s Organization(碩士論文)。National Taiwan University,Taiwan。  new window
2.Hung, Y. M.(1995)。A Survey Study on Accountants, Legal Liability(-)。National Taiwan University。  new window
3.Tsai, M. H.(2000)。The characteristics of going concern and audit opinion(-)。SooChow University。  new window
4.Tsai, I. F.(1995)。CPA's legal liability: A survey of liability cap and proportionate liability(-)。National Taiwan University。  new window
圖書
1.Manski, Charles F.、McFadden, Daniel(1981)。Structural Analysis of Discrete Data with Econometric Applications。Cambridge, MA:The MIT Press。  new window
2.Simunic, D. A.、Stein, M. T.(1987)。Production differentiation in auditing: A study of auditor choice in the market for new issue。Canadian Certified General Accountants' Research Foundation。  new window
圖書論文
1.Lin, C. J.、Tsai, Y. C.、Tsai, I. F.、Hung, Y. M.(1996)。An investigation of global legal systems。Communication of CPA。  new window
 
 
 
 
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