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題名:會計師懲戒程度對簽證保守性之影響
書刊名:管理學報
作者:洪玉舜 引用關係顏信輝 引用關係
作者(外文):Hung, Yu-shunYen, Sin-hui
出版日期:2011
卷期:28:4
頁次:頁325-343
主題關鍵詞:會計師懲戒審計失敗會計師保守主義裁決性應計項目CPA disciplineAudit failureAuditor conservatismDiscretionary accruals
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:99
  • 點閱點閱:166
期刊論文
1.李永全、馬黛(20071000)。盈餘管理是否會造成股票錯誤定價?。管理與系統,14(4),545-572。new window  延伸查詢new window
2.傅鍾仁、張福星、陳慶隆(20050100)。The Impact of Audit Failure on Auditor Conservatism: Is There a Contagious Effect of the Enron Case?。會計評論,40,31-67。new window  new window
3.Lee, Ho Young、Mande, Vivek(2003)。The Effect of the Private Securities Litigation Reform Act of 1995 on Accounting Discretion of Client Managers of Big 6 and Non-big 6 Auditors。Auditing: A Journal of Practice & Theory,22(1),93-108。  new window
4.Willenborg, M.、Leone, A. J.、Butler, M.(2004)。An Empirical Analysis of Auditor Reporting and Its Association with Abnormal Accruals。Journal of Accounting & Economics,37(2),139-165。  new window
5.Patterson, Evelyn R.、Smith, Reed(2003)。Materiality Uncertainty and Earnings Misstatement。The Accounting Review,78(3),819-846。  new window
6.張漢傑(20040800)。從財報資訊掀開地雷股的面紗--先懷疑後相信 先了解才投資。會計研究月刊,225,62-68。  延伸查詢new window
7.Lys, T.、Watts, R. L.(1994)。Lawsuits against Auditors。Journal of Accounting Research,32(Supplement),65-93。  new window
8.俞洪昭、戚務君、李承易(20001100)。我國會計師受懲戒原因與種類之關聯性分析。風險管理學報,2(2),37-56。new window  延伸查詢new window
9.陳立偉、楊清溪、顏志達(2009)。會計師審計失敗對簽證客戶股價影響之實證研究。人文社會科學研究,3(1),127-145。  延伸查詢new window
10.劉嘉雯(20040700)。匯豐事件對審計客戶影響之實證研究。會計評論,39,25-53。new window  延伸查詢new window
11.Chaney, Paul K.、Philipich, Kirk L.(2002)。Shredded reputation: The cost of audit failure。Journal of Accounting Research,40(4),1221-1245。  new window
12.Rollins, T. P.、Bremser, W. G.(1997)。The SEC's Enforcement Actions against Auditors: An Auditor reputation and Institutional Theory Perspective。Critical Perspectives on Accounting,8,191-206。  new window
13.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。new window  延伸查詢new window
14.Gleason, Cristi A.、Jenkins, Nicole Thorne、Johnson, W. Bruce(2008)。The Contagion Effects of Accounting Restatements。The Accounting Review,83(1),83-110。  new window
15.Hribar, Paul、Collins, Daniel W.(2002)。Errors in estimating accruals: Implications for empirical research。Journal of Accounting Research,40(1),105-134。  new window
16.Chung, Hyeesoo、Kallapur, Sanjay(2003)。Client Importance, Nonaudit Services, and Abnormal Accruals。The Accounting Review,78(4),931-955。  new window
17.Heninger, William G.(2001)。The Association between Auditor Litigation and Abnormal Accruals。The Accounting Review,76(1),111-126。  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.Khan, Mozaffar、Watts, Ross L.(2009)。Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism。Journal of Accounting and Economics,48(2/3),132-150。  new window
20.Krishnan, G. V.(2007)。Did Earnings Conservatism Increase for Former Andersen Clients?。Journal of Accounting, Auditing & Finance,22(2),141-163。  new window
21.Skinner, Douglas J.、Sloan, Richard G.(2002)。Earnings surprises, growth expectations, and stock returns or don't let an earnings torpedo sink your portfolio。Review of Accounting Studies,7(2/3),289-312。  new window
22.范宏書、陳慶隆、廖英任(20080100)。盈餘管理對會計資訊的相對價值攸關性之影響。管理與系統,15(1),93-136。new window  延伸查詢new window
23.Duh, R.-R.、Lee, W.-C.、Hua, C.-Y.(2009)。Non-audit service and auditor independence: an examination of the Procomp effect。Review of Quantitative Finance and Accounting,32(1),33-59。  new window
24.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics,24(1),3-37。  new window
25.Chen, C.-Y.、Lin, C.-J.、Lin, Y.-C.(2008)。Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?。Contemporary Accounting Research,25(2),415-445。  new window
26.Chen, Shimin、Sun, Sunny Y. J.、Wu, Donghui(2010)。Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis。The Accounting Review,85(1),127-158。  new window
27.Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research,16(1),135-165。  new window
28.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。  new window
29.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
30.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
31.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。  new window
32.Matsumoto, Dawn A.(2002)。Management's Incentives to Avoid Negative Earnings Surprises。The Accounting Review,77(3),483-514。  new window
33.DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics,23(2),115-139。  new window
34.DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics,25(1),35-67。  new window
35.Altman, Edward I.(1968)。Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy。The Journal of Finance,23(4),589-609。  new window
36.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。  new window
37.DeAngelo, Harry、Skinner, Douglas J.、DeAngelo, Linda E.(1994)。Accounting choice in troubled companies。Journal of Accounting and Economics,17(1/2),113-143。  new window
38.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。  new window
39.賴梨雯、薛敏正(2009)。應計項目組成之波動、盈餘品質與股票報酬。北商學報,15,1-22。new window  延伸查詢new window
40.戚務君、馬瑜霙(2004)。我國獨立量事以及獨立監察人制度對異常應計影響之研究。金融風險管理季刊,1(1),35-60。  延伸查詢new window
41.Krishnan, G. V.(2005)。Did Houston Clients of Arthur Anderson Recognize Publicly Available Bad News in a Timely Fashion。Contemporary Accounting Research,22(1),165-193。  new window
42.Hermanson, D.、Houston, R.、Rice, J.(2007)。PCAOB Inspections of Smaller- CPA Firms: Initial Evidence from Inspection Reports。Accounting Horizons,21(2),137-152。  new window
43.Kim, J. B.、Chung, R.、Firth, M.(2003)。Auditor Conservatism, Asymmetric Monitoring, and Earnings Managements。Contemporary Accounting Research,20(2),323-359。  new window
44.Krishnan, J.、Raghunandan, K.、Yang, J. S.(2007)。Were Former Anderson Clients Treated More Leniently Than Other Clients?Evidence from Going-Concem Modified Audit Opinions。Accounting Horizons,21(4),423-435。  new window
45.Anderson, U.、Kadous, K.、Koonce, L.(2004)。The Role of Incentives to Manage Earnings and Quantification in Auditors’ Evaluations of Management-Provided Information。Auditing: A Journal of Practice & Theory,23(1),11-27。  new window
46.Cahan, S. R、Zhang, W.(2006)。After Enron: Auditor Conservatism and Ex-Andersen Clients。The Accounting Review,81(1),49-82。  new window
47.Gilbertson, D. L.、Herron, T. L.(2009)。PCAOB Enforcements: A Review of the First Three Years。Current Issues in Auditing,3(2),A15-A34。  new window
會議論文
1.曹常鴻、陳彰文(2005)。會計師知名度及其任期對初次上市櫃公司會計報表品質之影響。new window  延伸查詢new window
其他
1.Chang, C. H. J.,Chang, W. J.,Chou, L. T. L.(2009)。Do Auditor Sanctions Affect Clients' Accruals?。  new window
 
 
 
 
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