:::

詳目顯示

回上一頁
題名:臺灣會計師更換之市場反應
書刊名:當代會計
作者:林孝倫 引用關係郭俐君 引用關係
作者(外文):Lin, Hsiao-lunKuo, Li-chun
出版日期:2016
卷期:17:2
頁次:頁235-264
主題關鍵詞:會計師更換市場反應Auditor switchMarket reaction
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(4) 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:4
  • 共同引用共同引用:75
  • 點閱點閱:30
期刊論文
1.Lu, T.(2006)。Does Opinion Shopping Impair Auditor Independence and Audit Quality?。Journal of Accounting Research,44(3),561-583。  new window
2.Hay, D. C.、Knechel, W. R.、Wong, N.(2006)。Audit Fees: A Meta-analysis of the Effect of Supply and Demand Attributes。Contemporary Accounting Research,23(1),141-191。  new window
3.Blouin, J.、Grein, B.、Rountree, B.(2007)。An Analysis of Forced Auditor Change: The Case of Former Arthur Andersen Clients。The Accounting Review,82(3),621-650。  new window
4.Wallace, Wanda A.(1987)。The Economic Role of the Audit in Free and Regulated Markets: A Review。Research in Accounting Regulation,1,7-34。  new window
5.廖秀梅、廖益興(20021100)。會計師更換時機對年報揭露時效及資本市場之影響。當代會計,3(2),211-229。new window  延伸查詢new window
6.Beneish, M. D.、Hopkins, P. E.、Jansen, I. P.、Martin, R. D.(2005)。Do auditor resignations reduce uncertainty about the quality of firms' financial reporting?。Journal of Accounting and Public Policy,24(5),357-390。  new window
7.Eichenseher, J.、Shields, D.(1983)。The correlates of CPA-firm change for publicly held corporations。Auditing: A Journal of Practice and Theory,2(2),23-37。  new window
8.Hackenbrack, Karl E.、Hogan, Chris E.(2002)。Market response to earnings surprises conditional on reasons for an auditor change。Contemporary Accounting Research,19(2),195-223。  new window
9.Knechel, W. R.、Naiker, V.、Pacheco, G.(2007)。Does auditor industry specialization matter? Evidence from market reaction to auditor switches。Auditing: A Journal of Practice & Theory,26(1),19-45。  new window
10.Smith, D. B.(1988)。An investigation of Securities and Exchange Commission regulation of auditor change disclosures: The case of Accounting Series Release No. 165。Journal of Accounting Research,26(1),134-145。  new window
11.Fried, D.、Schiff, A.(1981)。CPA Switches and Associated Market Reactions。The Accounting Review,56(2),326-341。  new window
12.Griffin, P. A.、Lont, D. H.(2010)。Do Investors Care about Auditor Dismissals and Resignations? What Drives the Response?。Auditing: A Journal of Practice and Theory,29(2),189-214。  new window
13.Nichols, D. R.、Smith, D. B.(1983)。Auditor credibility and auditor changes。Journal of Accounting Research,21(2),534-544。  new window
14.Chow, C. W.、Rice, S. J.(1982)。Qualified audit opinions and auditor switching。The Accounting Review,57(2),326-335。  new window
15.林孝倫、林嬋娟(20130600)。臺灣審計研究之回顧與前瞻。會計審計論叢,3(1),1-47。new window  延伸查詢new window
16.李建然、林秀鳳(20051000)。會計師任期與異常應計數之關聯性研究。管理評論,24(4),103-126。new window  延伸查詢new window
17.Brown, S. V.、Knechel, W. R.(2016)。Auditor-client compatibility and audit firm selection。Journal of Accounting Research,54(3),725-775。  new window
18.Alderman, C. W.、Deitrick, J. W.(1982)。Auditors' perceptions of time budget pressures and premature sign-offs: A replication and extension。Auditing: A Journal of Practice & Theory,1(2),54-68。  new window
19.Chen, K. Y.、Zhou, J.(2007)。Audit committee, board characteristics, and auditor switch decisions by Andersen's client。Contemporary Accounting Research,24(4),1085-1117。  new window
20.Chen, C. J. P.、Su, X.、Wu, X.(2010)。Auditor changes following a Big 4 merger with a local Chinese firm: A case study。Auditing: A Journal of Practice & Theory,29(1),41-72。  new window
21.Chang, H.、Cheng, C. S. A.、Reichelt, K. J.(2010)。Market reaction to auditor switching from Big4 to third-tier small accounting firms。Auditing: A Journal of Practice & Theory,29(2),83-114。  new window
22.Francis, J. R.、Simon, D. T.(1987)。A test of audit pricing in the small-client segment of the U. S. audit market。The Accounting Review,62(1),145-157。  new window
23.Coram, P.、Ng, J.、Woodliff, D. R.(2004)。The effect of risk of misstatement on the propensity to commit reduced audit quality acts under time budget pressure。Auditing: A Journal of Practice & Theory,23(2),159-167。  new window
24.Lennox, C. S.(2005)。Audit quality and executive officers' affiliations with CPA firms。Journal of Accounting and Economics,39(2),201-231。  new window
25.Peel, M. J.、Robers, R.(2003)。Audit fee determinants and auditor premiums: Evidence from the micro-firm sub-market。Accounting and Business Research,33(3),207-233。  new window
26.Otiey, D. T.、Pierce, B. J.(1996)。Audit time budget pressure: Consequences and antecedents。Accounting, Auditing and Accountability Journal,9(1),31-58。  new window
27.Whisenant, J. S.、Sankaraguruswamy, S.、Raghunandan, K.(2003)。Market reactions to disclosure of reportable events。Auditing: A Journal of Practice & Theory,22(1),181-194。  new window
28.Wells, D. W.、Loudder, M. L.(1997)。The market effects of auditor resignations。Auditing: A Journal of Practice & Theory,16(1),138-144。  new window
29.Weiss, R.、Kalbers, L.(2013)。Determinants of auditor changes for non-accelerated filers。Research in Accounting Regulation,25(1),13-29。  new window
30.Stefaniak, C. M.、Robertson, J. C.、Houston, R. W.(2009)。The causes and consequences of auditor switching: A review of the literature。Journal of Accounting Literature,28,47-121。  new window
31.Shu, S. Z.(2000)。Auditor resignations: Clientele effects and legal liability。Journal of Accounting and Economics,29(2),173-205。  new window
32.Li, Haidan、Pincus, Morton、Rego, Sonja O.(2008)。Market reaction to events surrounding the Sarbanes‐Oxley Act of 2002 and earnings management。The Journal of Law & Economics,51(1),111-134。  new window
33.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
34.Eichenseher, J. W.、Hagigi, M.、Shields, D.(1989)。Market Reaction to Auditor Changes by OTC Companies。Auditing: A Journal of Practice & Theory,9(1),29-40。  new window
35.Johnson, W. B.、Lys, T.(1990)。The market for audit services: Evidence from voluntary auditor changes。Journal of Accounting and Economics,12(1-3),281-308。  new window
36.Landsman, W. R.、Nelson, K. K.、Rountree, B. R.(2009)。Auditor Switches in the Pre- and Post-Enron Eras: Risk or Realignment?。The Accounting Review,84(2),531-558。  new window
37.Altman, Edward I.(1968)。Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy。The Journal of Finance,23(4),589-609。  new window
學位論文
1.陳鴻文(1995)。我國上市公司會計師更換之資訊內涵研究(碩士論文)。東吳大學。  延伸查詢new window
2.王彬彬(2011)。市場對更換會計師之性別的反應(碩士論文)。國立成功大學。  延伸查詢new window
3.周家祥(2010)。會計師更換、公司治理與市場反應(碩士論文)。銘傳大學。  延伸查詢new window
4.廖中志(2003)。更換會計師之市場反應(碩士論文)。中國文化大學。  延伸查詢new window
圖書
1.吳萬益(2015)。企業研究方法。華泰文化。  延伸查詢new window
2.葉銀華(2005)。蒸發的股王--領先發現地雷股。台北:商智文化。new window  延伸查詢new window
3.Lennox, C.(2003)。Opinion shopping and the role of audit committees when audit firm are dismissed: The US experience。The Institute of Chartered Accountants of Scotland。  new window
4.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
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關著作
 
QR Code
QRCODE