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題名:上市櫃公司自願設置審計委員會及審計委員會品質之決定因素
書刊名:當代會計
作者:李建然 引用關係廖秀梅蔡佳育
作者(外文):Lee, Jan-zanLiao, Hsiu-meiTsai, Chia-yu
出版日期:2016
卷期:17:1
頁次:頁1-34
主題關鍵詞:審計委員會審計委員會品質公司治理Audit committeeAudit committee qualityCorporate governance
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(9) 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:9
  • 共同引用共同引用:253
  • 點閱點閱:68
期刊論文
1.Sharma, V. D.、Naiker, V.、Lee, B.(2009)。Determinants of audit committee meeting frequency: Evidence from a voluntary governance system。Accounting Horizons,23(3),245-263。  new window
2.張晉源、林有志(20110900)。企業選擇設置審計委員會之經濟性決定因素。高苑學報,17(2),55-69。  延伸查詢new window
3.Collier, P.(1993)。Factors affecting the formation of audit committees in major UK listed companies。Accounting and Business Research,23,421-430。  new window
4.Willekens, M.、Bauwhede, H. V.、Gaeremynck, A.(2004)。Voluntary audit committee formation and practices among Belgian listed companies。International Journal of Auditing,8(3),207-222。  new window
5.Bradbury, Michael E.(1990)。The incentives for voluntary audit committee formation。Journal of Accounting and Public Policy,9(1),19-36。  new window
6.Collier, P.、Gregory, A.(1999)。Audit Committee activity and agency costs。Journal of Accounting and Public Policy,18(4/5),311-332。  new window
7.Pincus, K.、Rusbarsky, M.、Wong, J.(1989)。Voluntary formation of corporate audit committees among NASDAQ firms。Journal of Accounting and Public Policy,8(4),239-265。  new window
8.Raghunandan, K.、Rama, D. V.(2007)。Determinants of Audit Committee Diligence。Accounting Horizons,21(3),265-279。  new window
9.Carcello, Joseph V.、Neal, Terry L.(2003)。Audit Committee Characteristics and Auditor Dismissals following "New" Going-Concern Reports。The Accounting Review,78(1),95-117。  new window
10.Baxter, P.(2010)。Factors associated with the quality of audit committees。Pacific Accounting Review,22(1),57-74。  new window
11.Beasley, M. S.、Salterio, S. E.(2001)。The relation between board characteristics and voluntary improvements in audit committee composition and experience。Contemporary Accounting Research,18(4),539-570。  new window
12.葉銀華、許培基(2012)。董事會與審計委員會開會次數的決定因素之研究:東亞驗證。會計學報,4(2),1-30。  延伸查詢new window
13.葉銀華、林志豪(20140900)。上市櫃公司要設置審計委員會?審計委員會與盈餘管理之研究。輔仁管理評論,21(3),1-21。new window  延伸查詢new window
14.Chen, L.、Kilgore, A.、Radich, R.(2009)。Audit committees: Voluntary formation by ASX non-top 500。Managerial Auditing Journal,24(5),475-493。  new window
15.Rainsbury, E. A.、Bradbury, M. E.、Cahan, S. F.(2008)。Firm characteristics and audit committees complying with best practice membership guidelines。Accounting and Business Research,38(5),393-408。  new window
16.Yin, F.、Gao, S.、Li, W.、Lv, H.(2012)。Determinants of audit committee meeting frequency: Evidence from Chinese listed companies。Managerial Auditing Journal,27(4),425-444。  new window
17.Dhaliwal, Dan S.、Naiker, Vic、Navissi, Farshid(2010)。The Association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees。Contemporary Accounting Research,27(3),787-827。  new window
18.Menon, K.、Williams, J. D.(1994)。The Use of Audit Committees for Monitoring。Journal of Accounting and Public Policy,13(2),121-139。  new window
19.Gow, I. D.、Ormazabal, G.、Taylor, D. J.(2010)。Correcting for cross-sectional and time-series dependence in accounting research。The Accounting Review,85(2),483-512。  new window
20.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
21.Myers, Stewart C.(1977)。Determinants of Corporate Borrowing。Journal of Financial Economics,5(2),147-175。  new window
22.Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics,20(1),61-91。  new window
23.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
24.許文馨(20140900)。Can Audit Committee Improve Earnings Quality More than the Supervisors in Taiwan?。臺大管理論叢,24(S1),203-232。new window  new window
25.Bradbury, M. E.、Mak, Y. T.、Tan, S. M.(2006)。Board characteristics, audit committee characteristics and abnormal accruals。Pacific Accounting Review,18(2),47-68。  new window
26.Krishnan, J.(2005)。Audit committee quality and internal control: an empirical analysis。The Accounting Review,80(2),649-675。  new window
27.Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance,9(3),295-316。  new window
28.王元章、張椿柏(20110600)。從核心代理問題的角度探討股權結構,董事會特性對公司價值之影響。證券市場發展季刊,23(2)=90,131-174。new window  延伸查詢new window
29.Jensen, Michael C.(1993)。The modern industrial revolution, exit, and the failure of internal control systems。The Journal of Finance,48(3),831-880。  new window
30.Abbott, Lawrence J.、Parker, Susan、Peters, Gary F.(2004)。Audit Committee Characteristics and Restatements: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations。Auditing: A Journal of Practice & Theory,23(1),69-87。  new window
31.Manski, C. F.、Lerman, S. R.(1988)。The Estimation of Choice Probabilities from Choice Based Samples。Econometrica,45(8),1977-1988。  new window
會議論文
1.Chaari, M.、Hamberg, M.、Johanson, D.(2011)。Economic determinants of audit committee quality。The 6th EAR Net Symposium,Norwegian School of Economics 。  new window
圖書
1.劉彩卿、陳欽賢(2012)。STATA 基礎操作與統計模型應用。台北:雙葉書廊。new window  延伸查詢new window
2.葉銀華、李存修、柯承恩(20020000)。公司治理與評等系統。臺北:商智文化。new window  延伸查詢new window
 
 
 
 
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