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題名：影響會計師懲戒對簽證客戶資訊蔓延效果之因素
書刊名：會計學報
作者：黃劭彥 引用關係／卓佳慶 引用關係／蔡昀瑾／林琦珍 引用關係
作者(外文)：Huang, Shaio-yan／Cho, Chia-ching／Tsai, Yun-jin／Lin, Chi-chen
出版日期：2015
卷期：6:1
頁次：頁63-96
主題關鍵詞：會計師懲戒；蔓延效果；累積異常報酬；Auditor sanction；Contagion effect；Cumulative abnormal return
原始連結：連回原系統網址new window
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  • 共同引用共同引用:136
  • 點閱點閱:83
期刊論文
1.李建然、陳信吉、湯麗芬(20131100)。客戶重要性與審計品質--從簽證會計師角度分析。當代會計，14(2)，147-174。new window  延伸查詢new window
2.官月緞、張家豪(20101200)。力霸事件對審計客戶股價影響之實證研究。會計與公司治理，7(2)，19-46。new window  延伸查詢new window
3.賴子珍(20001200)。廠商勞動需求的推估與樣本自我選擇性偏誤--臺灣製造業廠商之實證研究。人文及社會科學集刊，12(4)，563-596。new window  延伸查詢new window
4.Brown, S. J.、Warner, J. B.(1980)。Using daily stock returns: The case of event study。Journal of Financial Economics，14(1)，3-31。  new window
5.Dee, C. C.、Lulseged, A.、Zhang, T.(2011)。Client stock market reaction to PCAOB sanctions against a big four auditor。Contemporary Accounting Research，28(1)，263-291。  new window
6.Francis, J. R.、Wilson, E. R.(1988)。Auditor changes: A joint test of theory relating to agency costs and auditor differentiation。The Accounting Review，63(4)，663-682。  new window
7.Franz, D. R.、Crawford, D.、Johnson, E. N.(1998)。The impact of litigation against an audit firm on the market value of nonlitigating clients。Journal of Accounting, Auditing, and Finance，13(2)，117-134。  new window
8.Khurana, I. K.、Raman, K. K.(2004)。Litigation risk and the financial reporting credibility of Big4 versus non-Big4 audits: Evidence from Anglo-American countries。The Accounting Review，79(2)，473-495。  new window
9.Krishnamurthy, S.、Zhou, J.、Zhou, N.(2006)。Auditor reputation, auditor independence, and the stock-market impact of Andersen's indictment on its client firms。Contemporary Accounting Research，23(2)，465-490。  new window
10.Nelson, K. K.、Price, R. A.、Rountree, B. R.(2008)。The market reaction to Arthur Andersen's role in the Enron scandal: Loss of reputation or confounding effects?。Journal of Accounting and Economics，46(2)，279-293。  new window
11.Sanders, G.、Allen, A.、Korte, L.(1995)。Municipal audit fees: Has increased competition made a difference。Auditing: A Journal of Practice and Theory，4(1)，105-114。  new window
12.Simunic, D. A.(1990)。Discussion of external auditor and asymmetric information。Auditing: A Journal of Practice and Theory，9，243-248。  new window
13.Wang, T.、Liu, C.、Chang, C. H. J.(2011)。CPA-firm merger: An investigation of audit quality。European Accounting Review，20(4)，727-761。  new window
14.林志潔、林孝倫(20100900)。從力霸案論臺灣會計師簽證財報不實之法律責任：一個實證的分析。國立臺灣大學法學論叢，39(3)，223-288。new window  延伸查詢new window
15.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
16.洪玉舜、顏信輝(20110800)。會計師懲戒程度對簽證保守性之影響。管理學報，28(4)，325-343。new window  延伸查詢new window
17.陳立偉(20091200)。簽證客戶股價影響因素之實證研究。會計與公司治理，6(2)，65-83。new window  延伸查詢new window
18.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
19.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
20.薛敏正、張瑀珊、高君慈(20081100)。公司自我選擇聘任會計師與審計公費。當代會計，9(2)，167-200。new window  延伸查詢new window
21.Collins, D. W.、Kothari, S. P.、Rayburn, J. D.(1987)。Firm size and the information content of prices with respect to earnings。Journal of Accounting and Economics，9(2)，111-138。  new window
22.Firth, M.(1990)。Auditor reputation: The impact of critical reports issued by government inspectors。RAND Journal of Economics，21(3)，374-387。  new window
23.Francis, J. R.、Ke, B.(2006)。Disclosure of fees paid to auditors and the market valuation of earnings surprises。Review of Accounting Studies，11(4)，495-523。  new window
24.Hackenbrack, K.、Jensen, K. J.、Payne, J. L.(2000)。The effect of a bidding restriction on the audit services market。Journal of Accounting Research，38(2)，355-374。  new window
25.Kadiyala, P.、Rau, P. R.(2004)。Investor reaction to corporate event announcements: Under-reaction or over-reaction?。Journal of Business，77(2)，357-386。  new window
26.Leftwich, R.(1981)。Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements。Journal of Accounting and Economics，3(1)，3-36。  new window
27.Skinner, D. J.、Srinivasan, S.(2012)。Audit quality and auditor reputation: Evidence from Japan。The Accounting Review，87(5)，1737-1765。  new window
28.Solomon, Ira、Shields, Michael D.、Whittington, O. Ray(1999)。What do industry-specialist auditors know?。Journal of Accounting Research，37(1)，191-208。  new window
29.Weber, J.、Willenborg, M.、Zhang, J.(2008)。Does auditor reputation matter? The case of KPMG Germany and ComROAD AG。Journal of Accounting Research，46(4)，941-972。  new window
30.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
31.張文瀞(20011100)。審計品質對上市公司盈餘管理之影響。當代會計，2(2)，195-214。new window  延伸查詢new window
32.Chaney, Paul K.、Philipich, Kirk L.(2002)。Shredded reputation: The cost of audit failure。Journal of Accounting Research，40(4)，1221-1245。  new window
33.劉嘉雯(20030100)。會計師事務所合併對客戶股價影響之研究--代理假說與保險假說。會計評論，36，1-22。new window  延伸查詢new window
34.Krishnan, J.、Stephens, R. G.(1996)。The simultaneous relation between auditor switching and audit opinion: An empirical analysis。Accounting and Business Research，26(3)，224-236。  new window
35.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
36.Datar, Srikant M.、Feltham, Gerald A.、Hughes, John S.(1991)。The role of audits and audit quality in valuing new issues。Journal of Accounting and Economics，14(1)，3-49。  new window
37.Beasley, M. S.、Carcello, J. V.、Hermanson, D. R.、Lapides, P. D.(2000)。Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms。Accounting Horizons，14(4)，441-454。  new window
38.Balsam, S.、Krishnan, J.、Yang, J. S.(2003)。Auditor industry specialization and earnings quality。Auditing: A Journal of Practice & Theory，22(2)，71-97。  new window
39.Balvers, Ronald J.、McDonald, Bill、Miller, Robert E.(1988)。Underpricing of new issues and the choice of auditor as a signal of investment banker reputation。Accounting Review，63(4)，605-622。  new window
40.Reynolds, J. Kenneth、Francis, Jere R.(2000)。Does size matter? The influence of large clients on office-level auditor reporting decisions。Journal of Accounting and Economics，30(3)，375-400。  new window
41.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
42.Chin, Chen-Lung、Chi, Hsin-Yi(2009)。Reducing restatements with increased industry expertise。Contemporary Accounting Research，26(3)，729-765。  new window
43.Chow, C. W.、Rice, S. J.(1982)。Qualified audit opinions and auditor switching。The Accounting Review，57(2)，326-335。  new window
44.姜家訓、楊雅雯(20050500)。會計師事務所之產業專精及查核年資與盈餘品質之關係。當代會計，6(1)，23-60。new window  延伸查詢new window
45.陳耀宗、劉若蘭、林坤霖(20030700)。產業專家、客戶滿意度與審計公費關連性之研究。會計評論，37，31-52。new window  延伸查詢new window
46.Romanus, R. N.、Maher, J. J.、Fleming, D. M.(2008)。Auditor industry specialization, auditor changes, and accounting restatements。Accounting Horizons，22(4)，389-413。  new window
47.Beatty, Randolph P.(1989)。Auditor reputation and the pricing of initial public offerings。The Accounting Review，64(4)，693-709。  new window
48.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。  new window
49.Beasley, M. S.、Petroni, K. R.(2001)。Board independence and audit-firm type。Auditing: A Journal of Practice & Theory，20(1)，97-114。  new window
50.Chow, Chee W.(1982)。The Demand for External Auditing: Size, Debt and Ownership Influences。The Accounting Review，57(2)，272-291。  new window
51.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
52.Teoh, Siew Hong、Wong, T. J.(1993)。Perceived Auditor Quality and the Earnings Response Coefficient。The Accounting Review，68(2)，346-366。  new window
53.Kellogg, R. L.(1984)。Accounting activities, security prices, and class action lawsuits。Journal of Accounting and Economics，6(3)，185-204。  new window
54.Altman, Edward I.(1968)。Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy。The Journal of Finance，23(4)，589-609。  new window
55.Brown, Stephen J.、Warner, Jerold B.(1980)。Measuring security price performance。Journal of Financial Economics，8(3)，205-258。  new window
56.Reichelt, Kenneth J.、Wang, Dechun(2010)。National and office-specific measures of auditor industry expertise and effects on audit quality。Journal of Accounting Research，48(3)，647-686。  new window
57.Easley, David、O'hara, Maureen(2004)。Information and the cost of capital。The Journal of Finance，59(4)，1553-1583。  new window
58.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
59.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。  new window
60.Barber, Brad M.、Odean, Terrance(2008)。All That Glitters: The Effect of Attention and News on the Buying Behavior of Individual and Institutional Investors。Review of Financial Studies，21(2)，785-818。  new window
會議論文
1.洪玉舜、顏信輝(2010)。會計師懲戒對客戶股價蔓延效果之探討。2010會計理論與實務研討會，中華會計教育學會/淡江大學 。台北。  延伸查詢new window
研究報告
1.Leuz, C.、Verrecchia, R.(1992)。Firm's capital allocation choices, information quality, and the cost of capital。University of Pennsylvania。  new window
學位論文
1.王俐雯(2009)。臺灣地區會計師懲戒與財務報表公信力之關聯性實證分析(碩士論文)。輔仁大學。  延伸查詢new window
2.王詩緯(2003)。Enron失敗對能源產業及AA客戶所帶來的衝擊：傳染效果是否存在？(碩士論文)。國立成功大學。  延伸查詢new window
3.林欣怡(2009)。會計師懲戒制度對會計師簽證客戶股價之影響(碩士論文)。國立臺北大學。  延伸查詢new window
4.李文智(1995)。我國新上市公司會計師選擇之研究(博士論文)。國立臺灣大學。new window  延伸查詢new window
圖書
1.Simunic, D. A.、Stein, M.(1987)。Product differentiation in auditing: Auditor choice in the market of unseasoned new issues。Canadian Certified General Accountants’ Research Foundation Vancouver, BC。Canadian Certified General Accountants' Research Foundation Vancouver。  new window
2.戚務君(2011)。高等審計學：實證視野下的審計研究。台北：指南書局。  延伸查詢new window
3.Wallace, Wanda A.(1980)。The Economic Role of the Audit in Free and Regulated Markets。Touche Ross Foundation。  new window
4.Milgrom, Paul R.、Roberts, John(1992)。Economics, Organization and Management。Prentice-Hall International, Inc.。  new window
5.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
6.沈中華、李建然(2000)。事件研究法--財務與會計實證研究必備。華泰文化事業公司。  延伸查詢new window
 
 
 
 
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