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V.(1986)。Litigation and independent auditors: The role of business failures and management fraud。Auditing: A Journal of Practice & Theory,5,90-103。 | 9. | Myers, James N.、Myers, Linda A.、Omer, Thomas C.(2003)。Exploring the term of auditor-client relationship and the quality of earnings: a case for mandatory auditor rotation?。The Accounting Review,78(3),779-799。 | 10. | Mednick, R.(1997)。AICPA Chair's corner。The CPA Journal。 | 11. | Hogan, Chris E.(1997)。Costs and benefits of audit quality in the IPO market: A self-selection analysis。The Accounting Review,72(1),67-86。 | 12. | Business Week(20020128)。Accounting in Crisis。Business Week,2002(Jan.),50-54。 | 13. | Bates, H. L.、Ingram, R. W.、Reckers, P. M. J.(1982)。Auditor-client affiliation: the impact on "materiality"。Journal of Accountancy,153(4),60-63。 | 14. | Summer, M.(1998)。Does mandatory rotation enhance auditor independence?。Zeitschrift für Wirtschafts- und Sozialwissenschaften,118,327-359。 | 15. | Palmrose, Z. V.(1991)。Trials of Legal Disputes Involving Independent Auditors: Some Empirical Evidence。Journal of Accounting Research,29(3),149-185。 | 16. | Newman, D. P.、Patterson, E.、Smith, R.(2001)。The influence of potentially fraudulent reports on audit risk assessment and planning。The Accounting Review,76(1),59-80。 | 17. | Menon, Krishnagopal、Williams, David D.(1994)。The Insurance Hypothesis and Market Prices。The Accounting Review,69(2),327-342。 | 18. | Lee, Jevons Chi-Wen、Gu, Zhaoyang Y.(1998)。Low balling, legal liability and auditor independence。The Accounting Review,73(4),533-555。 | 19. | Johnson, Van E.、Khurana, Inder K.、Reynolds, J. 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A.(1998)。Mandatory Auditor Rotation。National Public Accountant,43(3),32-35。 | 26. | Dopuch, N.、King, R.、Schwartz, R.(2001)。An experimental investigation of retention and rotation requirements。Journal of Accounting Research,39(1),93-117。 | 27. | Geiger, Marshall A.、Raghunandan, K.(2002)。Auditor tenure and audit reporting failures。Auditing: A Journal of Practice & Theory,21(1),67-78。 | 28. | Petty, R.、Cuganesan, S.(1996)。Auditor Rotation: Framing the Debate。Australian Accountant,66(4),40-41。 | 29. | Schwartz, Rachel(1997)。Legal Regimes, Audit Quality and Investment。The Accounting Review,72(3),385-406。 | 30. | Magee, Robert P.、Tseng, Mei-Chiun(1990)。Audit Pricing and Independence。The Accounting Review,65(2),315-336。 | 31. | Beatty, Randolph P.(1989)。Auditor reputation and the pricing of initial public offerings。The Accounting Review,64(4),693-709。 | 32. | Hillegeist, Stephen A.(1999)。Financial Reporting and Auditing under Alternative Damage Apportionment Rules。The Accounting Review,74(3),347-369。 | 33. | Francis, Jere R.、Stokes, Donald J.(1986)。Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market。Journal of Accounting Research,24(2),383-393。 | 34. | Willenborg, Michael(1999)。Empirical analysis of the economic demand for auditing in the initial public offerings market。Journal of Accounting Research,37(1),225-238。 | 35. | DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。 | 36. | Simunic, Dan A.(1980)。The Pricing of Audit Services: Theory and Evidence。Journal of Accounting Research,18(1),161-190。 | 37. | Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research,24(1),97-110。 | 研究報告1. | Buijink, W.、Maijoor, S.、Meiwissen, R.、Witteloostuijn, A.(1996)。The role, position, and liability of the statutory auditor within the European Union。The European Commission。 | 圖書1. | Securities Exchange Commission(1994)。Staff Report on Auditor Independence。Washington, D.C.:SEC:U.S. Government Printing Office。 | 2. | United States Senate(2002)。Public Company Accounting Reform and Investor protection Act of 2002。Washington, D.C.:US Government Printing Office。 | 3. | United States Senate(1977)。Improving the Accountability of Publicly Owned Corporations and Their Auditors。Washington, D.C.:US Government Printing Office。 | 4. | International Federation of Accountants(2003)。Rebuilding Public Confidence in Financial Reporting: An International Perspective。New York, NY:IFAC (International Federation of Accountants)。 | 5. | Auditing Standards Board(1981)。Audit Sampling。New York, NY:AICPA。 | 6. | American Institute of Certified Public Accountants(1999)。Auditing Standards: Original Pronouncements。New York, NY:AICPA (American Institute of Certified Public Accountants)。 | 7. | American Institute of Certified Public Accountants(1997)。The Report of the Special Committee on Assurance Services。New York, NY:AICPA (American Institute of Certified Public Accountants)。 | 8. | American Institute of Certified Public Accountants(1978)。The Commission on Auditors Responsibilities: Report, Conclusions and Recommendations。New York:AICPA (American Institute of Certified Public Accountants)。 | 9. | Public Oversight Board(2000)。The Panel on Audit Effectiveness report and recommendations。Stamford, CT:American Institute of Certified Public Accountants。 | 10. | Simunic, D. A.、Stein, M. T.(1987)。Product differentiation in auditing: auditor choice in the market for unseasoned new issues。Vancouver, B.C.:The Canadian Certified General Accountants' Research Foundation。 | 單篇論文1. | Public Oversight Board(2002)。The Road to Reform,Stamford, CT:POB (Public Oversight Board)。 | 2. | Lev, B.(2002)。The Reform of Corporate Reporting and Auditing。 | 其他1. | Copeland, J. E.(20020314)。Statement for Oversight Hearing on "Accounting and Investor protection Issues Raised by Enron and Other Public Companies",Senate Committee on Banking, Housing, and Urban Affairs。 | 2. | Accountants(20020615)。Update: Andersen Defections Continue,http://www.accountingweb.com/item/74745。 | 3. | Levitt, A.(2000)。Renewing the covenant with investors,New York, NY:The New York University Center for Law and Business。,https://www.sec.gov/news/speech/spch370.htm。 | 圖書論文1. | Koford, K.、Penno, M.(1992)。Accounting, principal-agent theory, and self-interested behavior。Ethics and Agency Theory: An Introduction。New York, NY:Oxford University Press。 | |
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