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題名:Mandatory Rotation and Auditor Independence--An Analysis of Auditor's Reputation Effect
書刊名:中華會計學刊
作者:戚務君 引用關係俞洪昭 引用關係邱士宗 引用關係
作者(外文):Chi, WuchunYu, Hung-chaoChiu, Shih-tsung
出版日期:2004
卷期:5:1
頁次:頁71-104
主題關鍵詞:會計師獨立性強制性輪調投機行為聲譽效果Auditor independenceMandatory rotationOpportunistic behaviorReputation effect
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(6) 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:6
  • 共同引用共同引用:0
  • 點閱點閱:11
期刊論文
1.Krishnan, Jagan、Krishnan, Jayanthi(1997)。Litigation risk and auditor resignations。The Accounting Review,72(4),539-560。  new window
2.Catanach, Anthony H. Jr.、Walker, Paul L.(1999)。The International Debate Over Mandatory Auditor Rotation: A Conceptual Research Framework。Journal of International Accounting, Auditing and Taxation,8(1),43-66。  new window
3.Radhakrishnan, Suresh(1999)。Investors' Recovery Friction and Auditor Liability Rules。The Accounting Review,74(2),225-240。  new window
4.Winters, A. J.(1976)。Looking at the Auditor Rotation Issue。Management Accounting,58,29-30。  new window
5.Whittington, R.(2002)。ASB Update as of May 15, 2002。The Auditor's Report,25,1-10。  new window
6.Vanasco, R. R.(1996)。Auditor independence: An International perspective。Managerial Auditing Journal,11(9),4-48。  new window
7.Stevens, M.(1990)。A guide to choosing the right auditor。Financial Executive,6(5),63-66。  new window
8.Palmrose, Z. V.(1986)。Litigation and independent auditors: The role of business failures and management fraud。Auditing: A Journal of Practice & Theory,5,90-103。  new window
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。  new window
10.Mednick, R.(1997)。AICPA Chair's corner。The CPA Journal。  new window
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。  new window
12.Business Week(20020128)。Accounting in Crisis。Business Week,2002(Jan.),50-54。  new window
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。  new window
14.Summer, M.(1998)。Does mandatory rotation enhance auditor independence?。Zeitschrift für Wirtschafts- und Sozialwissenschaften,118,327-359。  new window
15.Palmrose, Z. V.(1991)。Trials of Legal Disputes Involving Independent Auditors: Some Empirical Evidence。Journal of Accounting Research,29(3),149-185。  new window
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。  new window
17.Menon, Krishnagopal、Williams, David D.(1994)。The Insurance Hypothesis and Market Prices。The Accounting Review,69(2),327-342。  new window
18.Lee, Jevons Chi-Wen、Gu, Zhaoyang Y.(1998)。Low balling, legal liability and auditor independence。The Accounting Review,73(4),533-555。  new window
19.Johnson, Van E.、Khurana, Inder K.、Reynolds, J. Kenneth(2002)。Audit-firm Tenure and the Quality of Financial Reports。Contemporary Accounting Research,19(4),637-660。  new window
20.Hoyle, Joe(1978)。Mandatory Auditor Rotation: The Arguments and An Alternative。Journal of Accountancy,145(5),69-78。  new window
21.Dye, Ronald A.(1993)。Auditing standards, legal liability, and auditor wealth。Journal of political Economy,101(5),887-914。  new window
22.Elitzur, Ramy、Falk, Haim(1996)。Planned audit quality。Journal of Accounting and Public Policy,15(3),247-269。  new window
23.Baber, W. R.、Kumar, K. R.、Verghese, T.(1995)。Client Security Price Reactions to the Laventhol and Horwath Bankruptcy。Journal of Accounting Research,33(2),385-395。  new window
24.Arrunada, B.、Paz-Ares, C.(1997)。Mandatory rotation of company auditors: a critical examination。International Review of Law and Economics,17(1),31-61。  new window
25.Brody, R. G.、Moscove, S. A.(1998)。Mandatory Auditor Rotation。National Public Accountant,43(3),32-35。  new window
26.Dopuch, N.、King, R.、Schwartz, R.(2001)。An experimental investigation of retention and rotation requirements。Journal of Accounting Research,39(1),93-117。  new window
27.Geiger, Marshall A.、Raghunandan, K.(2002)。Auditor tenure and audit reporting failures。Auditing: A Journal of Practice & Theory,21(1),67-78。  new window
28.Petty, R.、Cuganesan, S.(1996)。Auditor Rotation: Framing the Debate。Australian Accountant,66(4),40-41。  new window
29.Schwartz, Rachel(1997)。Legal Regimes, Audit Quality and Investment。The Accounting Review,72(3),385-406。  new window
30.Magee, Robert P.、Tseng, Mei-Chiun(1990)。Audit Pricing and Independence。The Accounting Review,65(2),315-336。  new window
31.Beatty, Randolph P.(1989)。Auditor reputation and the pricing of initial public offerings。The Accounting Review,64(4),693-709。  new window
32.Hillegeist, Stephen A.(1999)。Financial Reporting and Auditing under Alternative Damage Apportionment Rules。The Accounting Review,74(3),347-369。  new window
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。  new window
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。  new window
35.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
36.Simunic, Dan A.(1980)。The Pricing of Audit Services: Theory and Evidence。Journal of Accounting Research,18(1),161-190。  new window
37.Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research,24(1),97-110。  new window
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。  new window
圖書
1.Securities Exchange Commission(1994)。Staff Report on Auditor Independence。Washington, D.C.:SEC:U.S. Government Printing Office。  new window
2.United States Senate(2002)。Public Company Accounting Reform and Investor protection Act of 2002。Washington, D.C.:US Government Printing Office。  new window
3.United States Senate(1977)。Improving the Accountability of Publicly Owned Corporations and Their Auditors。Washington, D.C.:US Government Printing Office。  new window
4.International Federation of Accountants(2003)。Rebuilding Public Confidence in Financial Reporting: An International Perspective。New York, NY:IFAC (International Federation of Accountants)。  new window
5.Auditing Standards Board(1981)。Audit Sampling。New York, NY:AICPA。  new window
6.American Institute of Certified Public Accountants(1999)。Auditing Standards: Original Pronouncements。New York, NY:AICPA (American Institute of Certified Public Accountants)。  new window
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)。  new window
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)。  new window
9.Public Oversight Board(2000)。The Panel on Audit Effectiveness report and recommendations。Stamford, CT:American Institute of Certified Public Accountants。  new window
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。  new window
單篇論文
1.Public Oversight Board(2002)。The Road to Reform,Stamford, CT:POB (Public Oversight Board)。  new window
2.Lev, B.(2002)。The Reform of Corporate Reporting and Auditing。  new window
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。  new window
2.Accountants(20020615)。Update: Andersen Defections Continue,http://www.accountingweb.com/item/74745。  new window
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。  new window
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。  new window
 
 
 
 
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