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題名：An Experimental Study on Non-audit Service and Auditor Decisions: Preand Post-Procomp Scandal
書刊名：中華會計學刊
作者：杜榮瑞 引用關係／李文智 引用關係／林靖傑 引用關係／朱中平
作者(外文)：Duh, Rong-ruey／Lee, Wen-chih／Lin, Ching-chieh／Chu, Jong-ping
出版日期：2007
卷期：6:2
頁次：頁125-152
主題關鍵詞：審計決策；獨立性；非審計服務；誘因；Auditor decisions；Auditor independence；Non-audit service；Incentives
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(7) 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:7
  • 共同引用共同引用:26
  • 點閱點閱:11
期刊論文
1.Abdel-khalik, A. R.(1990)。The jointness of audit fees and demand for MAS: A self-selection analysis。Contemporary Accounting Research，6(2)，295-322。  new window
2.Aldred, C.(2002)。Auditors' E&O costs add up。Business Insurance，36，3-4。  new window
3.Antle, R.、Nalebuff, B.(1991)。Conservatism and auditor-client negotiations。Journal of Accounting Research，29，31-54。  new window
4.Barkess, L.、Simnett, R.(1994)。The provision of other services by auditors: independence and pricing issues。Accounting and Business Research，24，99-108。  new window
5.Beck, P.、Frecka, T.、Solomon, I.(1988)。A model of the market for MAS and audit services: knowledge spillovers and auditor- auditee bonding。Journal of Accounting Literature，17，50-64。  new window
6.Chan, D.、Pae, S.(1998)。An analysis of the economic consequences of the proportionate liability rule。Contemporary Accounting Research，15，457-480。  new window
7.DeFond, M. L.、Raghunandan, K.、Subramanyam, K. R.(2002)。Do non-audit services affect auditor independence? Evidence from going-concern audit opinions。Journal of Accounting Research，40(4)，1247-1274。  new window
8.Farmer, T.、Rittenberg, L.、Trompeter, G.(1987)。An investigation of the impact of economic and organization factors on auditor independence。Auditing: A Journal of Practice & Theory，7，1-14。  new window
9.Frankel, R.、Johnson, M.、Nelson, K.(2002)。The relation between auditors' fees for non-audit services and earnings quality。The Accounting Review，77，71-105。  new window
10.Kachelmeier, S.、King, R.(2002)。Using laboratory experiments to evaluate accounting policy issues。Accounting Horizons，16，219-232。  new window
11.Libby, R.、Kinney, W.(2000)。Does mandated audit communication reduce opportunistic? corrections to manage earnings to forecasts?。The Accounting Review，75，383-404。  new window
12.Narayanan, V.(1994)。An analysis of auditor liability rules。Journal of Accounting Research，32，39-59。  new window
13.Ng, B.、Tan, H.-T.(2003)。Effect of authoritative guidance availability and audit committee effectiveness on auditors' judgments in an auditor-client negotiation context。The Accounting Review，78，801-818。  new window
14.Patterson, E.、Wright, D.(2003)。Evidence of fraud, audit risk and audit liability regimes。Review of Accounting Studies，8，105-131。  new window
15.Shafer, W.、Morris, R.、Ketchand, A.(1999)。The effect of formal sanctions on auditor independence。Auditing: A Journal of Practice and Theory，18(supplement)，85-101。  new window
16.Zhang, P.、Thoman, L.(1999)。Pre-trial settlement and the value of audits。The Accounting Review，74，473-491。  new window
17.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
18.Chaney, Paul K.、Philipich, Kirk L.(2002)。Shredded reputation: The cost of audit failure。Journal of Accounting Research，40(4)，1221-1245。  new window
19.Wines, G.(1994)。Auditor Independence, Audit Qualifications and the Provision of Non-audit Services: a Note。Accounting and Finance，34(1)，75-86。  new window
20.Craswell, A. T.、Stokes, D. J.、Laughton, J.(2002)。Auditor independence and fee dependence。Journal of Accounting and Economics，33(2)，253-275。  new window
21.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。new window  延伸查詢new window
22.Elitzur, Ramy、Falk, Haim(1996)。Planned audit quality。Journal of Accounting and Public Policy，15(3)，247-269。  new window
23.Bonner, S. E.(1990)。Experience Effects in Auditing: The Role of Task-Specific Knowledge。The Accounting Review，65(1)，72-92。  new window
24.Dodd, P.、Dopuch, N.、Holthausen, R.、Leftwich, R.(1984)。Qualified Audit Opinions and Stock Prices: Information Content, Announcement Dates, and Concurrent Disclosures。Journal of Accounting and Economics，6(1)，3-38。  new window
25.Hackenbrack, K.、Nelson, M. W.(1996)。Auditors' Incentives and Their Application of Financial Accounting Standards。The Accounting Review，71(1)，43-60。  new window
26.Firth, Michael(2002)。Auditor-Provided Consultancy Services and their Associations with Audit Fees and Audit Opinions。Journal of Business Finance & Accounting，29(5/6)，661-693。  new window
27.Schwartz, Rachel(1997)。Legal Regimes, Audit Quality and Investment。The Accounting Review，72(3)，385-406。  new window
28.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
29.Lord, A. T.(1992)。Pressure: A methodological consideration for behavioral research in auditing。Auditing: A Journal of Practice & Theory，11(2)，89-108。  new window
30.Healy, Paul M.(1996)。Discussion of a Market-based Evaluation of Discretionary Accrual Models。Journal of Accounting Research，34(3)，107-115。  new window
31.Libby, Robert、Bloomfield, Robert、Nelson, Mark W.(2002)。Experimental Research in Financial Accounting。Accounting, Organizations, and Society，27(8)，775-810。  new window
32.Dopuch, N.、King, R. R.、Schwartz, R.(2003)。Independence in appearance and in fact: an experimental investigation。Contemporary Accounting Research，20，79-114。  new window
33.Hillegeist, Stephen A.(1999)。Financial Reporting and Auditing under Alternative Damage Apportionment Rules。The Accounting Review，74(3)，347-369。  new window
34.Libby, R.、Luft, J.(1993)。Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment。Accounting, Organizations and Society，18(5)，425-450。  new window
35.Chung, H.、Kallapur, S.(2003)。Client Importance, Nonaudit Services, and Abnormal Accruals。The Accounting Review，78(4)，931-955。  new window
36.Feroz, Ehsan H.、Park, Kyungjoo、Pastena, Victor S.(1991)。The financial and market effects of the SEC's accounting and auditing enforcement releases。Journal of Accounting Research，29，107-142。  new window
37.Palmrose, Z. V.(1986)。The Effect of Non-audit Services on the Pricing of Audit Services: Further Evidence。Journal of Accounting Research，24(2)，405-411。  new window
38.Gibbins, M.、Salterio, S.、Webb, A.(2001)。Evidence About Auditor-Client Management Negotiation Concerning Client's Financial Reporting。Journal of Accounting Research，39(3)，535-563。  new window
39.Joe, J. R.(2003)。Why Press Coverage of a Client Influences the Audit Opinion。Journal of Accounting Research，41(1)，109-133。  new window
40.Simunic, D. A.(1984)。Auditing, Consulting, and Auditor Independence。Journal of Accounting Research，22(2)，679-702。  new window
41.Ball, R.、Robin, A.、Wu, J.(2003)。Incentives versus standards: Properties of accounting income in four East Asian Countries, and implications for acceptance of IAS。Journal of Accounting and Economics，36，235-270。  new window
42.Pany, K.、Reckers, P.(1994)。Within- vs. between subjects experimental designs: A study of demand effects。Auditing: A Journal of Practice and Theory，7，39-53。  new window
43.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics，3(2)，113-127。  new window
44.Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research，16(1)，135-165。  new window
45.Ashbaugh, H.、LaFond, R.、Mayhew, B.(2003)。Do non-audit services compromise auditor independence? Further evidence。The Accounting Review，78，611-639。  new window
46.Lys, T.、Watts, R.(1994)。Lawsuits against auditors。Journal of Accounting Research，32，65-93。  new window
47.Kinney, W. R.、Palmrose, Z.-V.、Scholz, S.(2004)。Auditor Independence, Non-audit Service, and Restatements: Was the U.S. Government Right?。Journal of Accounting Research，42(3)，561-588。  new window
研究報告
1.Asthana, S.、Baslsam, S.、Kim, S.(2004)。The effect of Enron, Andersen, and Sarbanes-Oxley on the market for audit service。Temple University。  new window
2.Callen, J.、Morel, M.(2002)。The Enron-Andersen debacle: Do equity markets react to auditor reputation?。University of Toronto：Ben-Gurion University of the Negev。  new window
3.Chi, W.(2004)。The effect of the Enron-Andersen affair on audit pricing。National Chengchi University。  new window
4.Dooger, R.、Sougiannis, T.、Xie, H.(2003)。The value of auditor credibility: Evidence from the Andersen debacle。University of Illinois at Urbana-Champaign。  new window
5.Dunne, P.、Falk, H.、Forker, J.、Powell, R.(2005)。Information quality, auditor reputation and capitalization effects: The legacy of Enron。Queen's University。  new window
6.Elder, R.、Zhou, J.、Chen, K. Y.(2003)。Non-audit services and earnings management by commercial banks。Syracuse University。  new window
7.Francis, J.、Ke, B.(2002)。Do fees paid to auditors increase a company's likelihood of meeting analysts' earnings forecasts?。University of Missouri。  new window
8.Krishnan, G.(2004)。Auditors' risk management and reputation building in the post-Enron environment: An examination of earning conservatism of former Andersen clients。George Mason University。  new window
9.Lai, K.(2003)。The Sarbanes-Oxley Act and auditor independence: Preliminary evidence from audit opinion and discretionary accruals。City University of Hong Kong。  new window
10.Reinstein, A.、Lander, G.(2001)。Examining auditors' independence in relation to management consulting engagements。Atlanta。  new window
11.Shibano, T.(2000)。Overguarding the guardians: Increasing auditor liability decreases new investments。University of Chicago。  new window
12.Thornton, J. M.、Reinstein, A.、Miller, C. L.(2004)。Non-audit services and perceived auditor independence post-Enron。Orlando。  new window
13.Waller, W.、Kizirian, T.(2004)。Auditor judgment under the influence of non-audit incentives。Nanyang Technological University。  new window
14.Willekens, M.、Bauwhede, H.(2003)。Auditor reporting conservatism as a defense mechanism against increased post-Enron litigation risk。Catholic University of Leuven。  new window
15.Beeler, J. D.、Hunton, J. E.(2001)。Contingent economic rents: Precursors to predecisional distortion of client information。University of South Carolina。  new window
學位論文
1.彭尚武(2003)。恩隆事件後會計師事務所非審計服務供需相關之研究(碩士論文)。雲林科技大學。  延伸查詢new window
2.施妙樺(2004)。審計公費、非審計公費與財務報表裁量性應計數之關連(碩士論文)。國立政治大學。  延伸查詢new window
3.陳秀姿(2004)。非審計服務對會計師獨立性之影響--從盈餘管理的角度探討(碩士論文)。國立臺北大學。  延伸查詢new window
4.張肇夫(2003)。企業非審計服務需求對會計師獨立性影響之研究(碩士論文)。淡江大學。  延伸查詢new window
5.洪啟倫(2005)。非審計服務與盈餘管理及市場報酬之實證研究(碩士論文)。元智大學。  延伸查詢new window
6.胡靜妮(2002)。非審計服務與會計師獨立性關係之實證研究(碩士論文)。國立臺北大學。  延伸查詢new window
7.呂倩雯(2004)。非審計服務公費與委任風險對會計師獨立性影響之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Abdel-Khalik, A. R.、Ajinkya, B. B.(1979)。Empirical Research in Accounting: A Methodological Viewpoint。Sarasota, FL：American Accounting Association。  new window
2.Arruñada, B.(1999)。The Economics of Audit Quality: Private Incentives and the Regulation of Audit and Non-audit Services。Norwell, MA：Kluwer Academic Publishers。  new window
3.Campbell, D.、Stanley, J.(1963)。Experimental and quasi-experimental designs for research。Rand McNally。  new window
4.Ashton, A. H.、Ashton, R. H.(1995)。Judgment and Decision Making Research in Accounting and Auditing。New York：Cambridge University Press。  new window
5.Kirk, R. E.(1995)。Experimental design: Procedures for the behavioral science。Brooks/Cole。  new window
其他
1.Securities and Futures Commission(2002)。Summary of common weakness when auditors perform financial statement attestation service，http://mww.sfb.gov.tw/7-0.htm。  new window
 
 
 
 
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