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題名:內部稽核質量與內控缺失
書刊名:當代會計
作者:鄭桂蕙 引用關係
作者(外文):Cheng, Kuei-hui
出版日期:2016
卷期:17:2
頁次:頁173-208
主題關鍵詞:內稽品質內稽特質內稽人數內控缺失Internal audit qualityInternal auditors' attributesNumber of internal auditorsInternal control weaknesses
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(1) 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:1
  • 共同引用共同引用:51
  • 點閱點閱:41
期刊論文
1.Goh, B. W.(2009)。Audit committees, boards of directors, and remediation of material weaknesses in internal control。Contemporary Accounting Research,26(2),549-579。  new window
2.Brown, P. R.(1983)。Independent auditor judgment in the evaluation of internal audit functions。Journal of Accounting Research,21(2),444-455。  new window
3.Bronson, S. N.、Carcello, J. V.、Raghunandan, K.(2006)。Firm Characteristics and Voluntary Management Reports on Internal Control。Auditing: A Journal of Practice & Theory,25(2),25-39。  new window
4.薛敏正、林嬋娟、林秀鳳(20081200)。董事會特性與財務報告重編。交大管理學報,28(2),73-103。new window  延伸查詢new window
5.(1993)。內部稽核工作之採用。審計準則公報,25。  延伸查詢new window
6.Adams, M. B.(1994)。Agency theory and the internal audit。Managerial Auditing Journal,9(8),8-12。  new window
7.Anderson, D.、Francis, J. R.、Stokes, D. J.(1993)。Auditing, directorships and the demand for monitoring。Journal of Accounting & Public Policy,12(4),353-375。  new window
8.Felix, W. L. Jr.、Gramling, A. A.、Maletta, M. J.(2001)。The contribution of internal audit as a determinant of external audit fees and factors influencing this contribution。Journal of Accounting Research,39(3),513-534。  new window
9.Goodwin-Stewart, J.、Kent, P.(2006)。The use of internal audit by Australian companies。Managerial Auditing Journal,21(1),81-101。  new window
10.Gramling, A. A.、Myers, P. M.(1997)。Practitioners' and Users' Perceptions of the Benefits of Certification of Internal Auditors。Accounting Horizons,11(1),39-53。  new window
11.Hoitash, R.、Hoitash, U.、Bedard, J. C.(2008)。Internal Controls Quality and Audit Pricing under the Sarbanes-Oxley Act。Auditing: A Journal of Practice and Theory,27(1),105-126。  new window
12.Davidson, R.、Goodwin-Stewart, J.、Kent, P.(2005)。Internal governance structures and earnings management。Accounting and Finance,45(2),241-267。  new window
13.Kao, L. F.、Chen, A.(2004)。The effects of board characteristics on earnings management。Corporate Ownership & Control,1(3),96-107。  new window
14.李建然、許書偉、湯麗芬(20080900)。內部稽核品質與財務報表品質之關聯性。輔仁管理評論,15(3),33-62。new window  延伸查詢new window
15.Costello, A. M.、Wittenberg-Moerman, R.(2011)。The impact of financial reporting quality on debt contracting: Evidence from internal control weakness reports。Journal of Accounting Research,49(1),97-136。  new window
16.Adams, M.、Sherris, M.、Hossain, M.(1997)。The determinants of external audit costs in the New Zealand life insurance industry。Journal of International Financial Management & Accounting,8(1),69-86。  new window
17.Choi, J. H.、Choi, S.、Hogan, C. E.、Lee, J.(2013)。The effect of human resource investment in internal control on the disclosure of internal control weaknesses。Auditing: A Journal of Practice & Theory,32(4),169-199。  new window
18.Deumes, R.、Knechel, W. R.(2008)。Economic incentives for voluntary reporting on internal risk management and control systems。Auditing: A Journal of Practice & Theory,27(1),35-66。  new window
19.Ettredge, M.、Reed, M.、Stone, M.(2000)。An examination of substitution among monitoring devices: The case of internal and external audit expenditures。Review of Quantitative Finance & Accounting,15(1),57-79。  new window
20.Doyle, J.、Ge, W.、McVay, S.(2007)。Determinants of weakness in internal control over financial reporting。Journal of Accounting and Economics,44(1/2),193-223。  new window
21.Hammersley, J. S.、Myers, L. A.、Shakespeare, C.(2008)。Market reactions to the disclosure of internal control weakness and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002。Review of Accounting Studies,13(1),141-165。  new window
22.Lin, S.、Pizzini, M.、Vargus, M.、Bardhan, I. R.(2011)。The role of the internal audit function in the disclosure of material weaknesses。The Accounting Review,86(1),287-323。  new window
23.Raghunandan, K.、Rama, D. V.(2006)。SOX section 404 material weakness disclosures and audit fees。Auditing: A Journal of Practice & Theory,25(1),99-114。  new window
24.Prawitt, D. F.、Sharp, N. Y.、Wood, D. A.(2011)。Reconciling archival and experimental research: Does internal audit contribution affect the external audit fee?。Behavior research in accounting,23(2),187-206。  new window
25.Messier, W. F. Jr.、Schneider, A.(1988)。A hierarchical approach to the external auditor's evaluation of the internal auditing function。Contemporary Accounting Research,4(2),337-353。  new window
26.Stein, M. T.、Simunic, D. A.、O'Keefe, T. B.(1994)。Industry differences in the production of audit Services。Auditing,13(1),128-142。  new window
27.Skaife, Hollis A.、Veenman, David、Wangerin, Daniel(2013)。Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading。Journal of Accounting and Economics,55(1),91-110。  new window
28.(1991)。The auditor's consideration of the internal audit functions in an audit of financial statements。Statement on Auditing Standards,65。  new window
29.Wallace, W. A.(1984)。Internal auditors can cut outside CPA costs。Harvard Business Review,62(2),16-20。  new window
30.江向才、林美智(20100600)。公司內外部監督機制與財務危機之關聯性。管理與資訊學報,15,57-80。new window  延伸查詢new window
31.曾乾豪、王怡心、王雅青、薛敏正(20150700)。內部控制缺失與財務報表品質間之關聯性--來自新上市公司的證據。管理與系統,22(3),303-337。new window  延伸查詢new window
32.Prawitt, D. F.、Smith, J. L.、Wood, D. A.(2009)。Internal audit quality and earnings management。The Accounting Review,84(4),1255-1280。  new window
33.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。Journal of Law and Economics,26(2),301-325。  new window
34.Ashbaugh-Skaife, Hollis、Collins, Daniel W.、Kinney, William R.(2007)。The discovery and reporting of internal control deficiencies prior to SOX-mandated audits。Journal of Accounting & Economics,44(1/2),166-192。  new window
35.Chan, Kam C.、Farrell, Barbara、Lee, Picheng(2008)。Earnings management of firms reporting material internal control weaknesses under section 404 of the Sarbanes-Oxley Act。Auditing: A Journal of Practice and Theory,27(2),161-179。  new window
36.Ge, Weili、McVay, Sarah E.(2005)。The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act。Accounting Horizons,19(3),137-158。  new window
37.Ashbaugh-Skaife, H.、Collins, D. W.、Kinney, W. R. Jr.、LaFond, R.(2009)。The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity。Journal of Accounting Research,47(1),1-43。  new window
38.Altamuro, J.、Beatty, A.(2010)。How does Internal Control Regulation Affect Financial Reporting?。Journal of Accounting and Economics,49(1/2),58-74。  new window
39.Krishnan, J.(2005)。Audit committee quality and internal control: an empirical analysis。The Accounting Review,80(2),649-675。  new window
40.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research,13(1),1-36。  new window
41.Ashbaugh-Skaife, H.、Collins, D. W.、Kinney, W. R. Jr.、LaFond, R.(2008)。The effect of SOX internal control deficiencies and their remediation on accrual quality。The Accounting Review,83(1),217-250。  new window
42.Zhang, Yan、Zhou, Jian、Zhou, Nan(2007)。Audit committee quality, auditor independence and internal control weaknesses。Journal of Accounting and Public Policy,26(3),300-327。  new window
43.Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research,24(1),97-110。  new window
會議論文
1.林宛瑩、胡文馨、鄭桂蕙(2014)。內部控制缺失是否影響新上市櫃公司經營績效?。2014會計理論與實務研討會。台北大學。  延伸查詢new window
2.鄭桂蕙、林宛瑩(2011)。內部稽核特性與財務報導品質。2011會計理論與實務研討會。政治大學。  延伸查詢new window
3.U. S. Congress(2002)。The Sarbanes-Oxley Act of 2002。The 107th Congress of the United States of America。Washington, DC:Government Printing Office。  new window
圖書
1.中華民國內部稽核協會(1995)。內部稽核執業準則。台北:中華民國內部稽核協會。  延伸查詢new window
2.Skousen, K. F.、Glover, S. M.、Prawitt, D. F.(2004)。An Introduction to Corporate Governance and the Sec。Mason, OH:Thomson South-Western。  new window
其他
1.Committee of Sponsoring Organizations of the Treadway Commission(1992)。Internal control-integrated framework,http://www.snai.edu/cn/service/library/book/0-Framework-final.pdf。  new window
圖書論文
1.Hermanson, D. R.、Rittenberg, L. E.(2003)。Internal audit and organizational governance。Research Opportunities in Internal Auditing。Florida:The Institute of Internal Auditors。  new window
 
 
 
 
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