期刊論文| 1. | 薛敏正、林嬋娟(20030200)。自由現金流量與盈餘管理關聯性之研究。臺灣管理學刊，3(1)，151-167。 延伸查詢 |
| 2. | Lopez, T. J.、Regier, P. R.、Lee, T.(1998)。Identifying Tax-induced Earnings Management around TRA 86 as a Function of Prior Tax-aggressive Behavior。The Journal of the American Taxation Association，20(2)，37-56。  |
| 3. | Teoh, S. H.、Welch, I.、Wong, T. J.(1998)。Earnings management and the long-term market performance of initial public offerings。Journal of Finance，53(6)，1935-1974。 |
| 4. | Gaver, Jennifer J.、Gaver, Kenneth M.、Austin, Jeffrey R.(1995)。Additional Evidence on Bonus Plans and Income Management。Journal of Accounting and Economics，19(1)，3-28。 |
| 5. | Al-Eryani, Mohammad F.、Alam, Pervaiz、Akhter, Syed H.(1990)。Transfer pricing determinants of U.S. multinationals。Journal of International Business Studies，21(3)，409-425。 |
| 6. | Oyelere, P. B.、Emmanuel, C. R.(1998)。International transfer pricing and income shifting: Evidence from the UK。The European Accounting Review，7(4)，623-635。 |
| 7. | Sweeney, Amy P.(1994)。Debt-covenant Violations and Managers Accounting Responses。Journal of Accounting and Economics，17(3)，281-308。 |
| 8. | 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 |
| 9. | Han, Jerry C. Y.、Wang, Shiing-Wu(1998)。Political costs and earnings management of oil companies during the 1990 Persian Gulf Crisis。The Accounting Review，73(1)，103-117。 |
| 10. | Cahan, S. F.(1992)。The Effect of Antitrust Investigation on Discretionary Accruals: A Refined Test of the Political-Cost Hypothesis。The Accounting Review，67(1)，77-95。 |
| 11. | Bartov, E.、Gul, F. A.、Tsui, J. S. L.(2001)。Discretionary-Accruals Models and Audit Qualifications。Journal of Accounting and Economics，30(3)，421-452。 |
| 12. | Dye, Ronald A.(1993)。Auditing standards, legal liability, and auditor wealth。Journal of political Economy，101(5)，887-914。 |
| 13. | Holthausen, Robert W.、Larcker, David F.、Sloan, Richard G.(1995)。Annual bonus schemes and the manipulation of earnings。Journal of Accounting and Economics，19(1)，29-74。 |
| 14. | Beatty, Anne、Chamberlain, Sandra L.、Magliolo, Joseph(1995)。Managing financial reports of commercial banks: The influence of taxes, regulatory capital, and earnings。Journal of Accounting Research，33(2)，231-261。 |
| 15. | Erickson, M.、Wang, S. W.(1999)。Earnings Management by Acquiring Firms in Stock for Stock Mergers。Journal of Accounting and Economics，27(2)，149-176。 |
| 16. | Moyer, S. E.(1988)。Capital Adequacy Ratio Regulations and Accounting Choices in Commercial Banks。Journal of Accounting and Economics，13(2)，123-154。 |
| 17. | Chung, Hyeesoo、Kallapur, Sanjay(2003)。Client Importance, Nonaudit Services, and Abnormal Accruals。The Accounting Review，78(4)，931-955。 |
| 18. | 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。 |
| 19. | Watts, Ross L.、Zimmerman, Jerold L.(1978)。Towards a positive theory of the determination of accounting standards。The Accounting Review，53(1)，112-134。 |
| 20. | DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。 |
| 21. | Teoh, Siew Hong、Wong, T. J.(1993)。Perceived Auditor Quality and the Earnings Response Coefficient。The Accounting Review，68(2)，346-366。 |
| 22. | Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research，16(1)，135-165。 |
| 23. | Francis, Jere R.、Maydew, Edward L.、Sparks, H. Charles(1999)。The role of big 6 auditors in the credible reporting of accruals。Auditing: A Journal of Practice and Theory，18(2)，17-34。 |
| 24. | Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。 |
| 25. | Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics，39(1)，163-197。 |
| 26. | Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。 |
| 27. | DeAngelo, Linda E.(1986)。Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders。The Accounting Review，61(3)，400-420。 |
| 28. | Kim, Jeong-Bon、Yi, Cheong H.(2006)。Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea。Contemporary Accounting Research，23(2)，427-464。 |
| 29. | 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。 |
| 30. | Collins, D. W.、Kothari, S. P.(1989)。An Analysis of Intertemporal and Cross-sectional Determinants of Earnings Response Coefficients。Journal of Accounting and Economics，11(2/3)，143-181。 |
| 31. | DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics，17(1/2)，145-176。 |
| 32. | Hirschliefer, Jack(1956)。On the Economics of Transfer Pricing。Journal of Business，29，172-184。 |
| 33. | Guenther, David A.(1994)。Earnings management in response to corporate tax rate changes: Evidence from the 1986 tax reform act。The Accounting Review，69(1)，230-243。 |
| 34. | Scholes, Myron S.、Wilson, G. Peter、Wolfson, Mark A.(1992)。Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986。Journal of Accounting Research，30(Supplement)，161-185。 |
| 35. | Baldenius, T.、Reichelstein, S.、Melumad, N. D.(2004)。Integrating Managerial and Tax Objectives in Transfer Pricing。The Accounting Review，79(3)，591-615。 |
| 36. | Chan, K. H.、Chow, L.(2001)。Corporate Environments and International Transfer Pricing: An Empirical Study of China in a Developing Economy Framework。Accounting and Business Research，31(2)，103-118。 |
| 37. | Firth, M.、Smith, A.(1992)。The Accuracy of Profit Forecasts in Initial Public Offering Prospectuses。Accounting and Business Research，22(87)，239-247。 |
| 38. | Harris, D. G.(1993)。The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Allocation and Income Shifting Decisions。Journal of Accounting Research，31(3)，111-140。 |
| 39. | Jacob, J.(1996)。Tax and Transfer Pricing: Income Shifting and the Volume of Intrafirm Transfers。Journal of Accounting Research，34(2)，301-312。 |
| 40. | Sahay, Savita A.(2003)。Transfer Pricing Based on Actual Cost。Journal of Management Accounting Research，15(1)，177-192。 |
| 41. | Smith, C. W.、Stulz, R. M.(1985)。The Determinant of Firm's Hedging Polices。Journal of Financial and Quantitative Analysis，20(4)，391-405。 |
| 42. | Wheeler, J. E.(1988)。An Academic Look at Transfer Pricing in a Global Economy。Tax Notes，87-96。 |