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題名:Realizing Auditor Independence in China: Insights from the Local Context
書刊名:Contemporary Management Research
作者:Wu, HuiyingYing, Sammy Xiaoyan
出版日期:2016
卷期:12:2
頁次:頁245-272
主題關鍵詞:AuditingAuditor independenceChinaLocal context
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:0
  • 點閱點閱:5
期刊論文
1.Lin, Kenny Z.、Chan, K. H.(2000)。Auditing Standards in China- A Comparative Analysis with Relevant International Standards and Guidelines。The International Journal of Accounting,35(4),559-577。  new window
2.Ding, Y.、Su, X.(200811)。Implementation of IFRS in a regulated market。Journal of Accounting and Public Policy,27(6),474-479。  new window
3.Xu, Xiaonian、Wang, Yan(1999)。Ownership Structure and Corporate Governance in Chinese Stock Companies。China Economic Review,10(1),75-98。  new window
4.Cai, H. W.(2007)。Bonding, Law Enforcement and Corporate Governance in China。Stanford Journal of Law, Business & Finance,13,82-120。  new window
5.Djankov, Simeon、McLiesh, Caralee、Shleifer, Andrei(2007)。Private Credit in 129 Countries。Journal of Financial Economics,84(2),299-329。  new window
6.Ashbaugh, H.、LaFond, R.、Mayhew, B. W.(2003)。Do non-audit services compromise auditor independence? Further evidence。The Accounting Review,78(3),611-639。  new window
7.Basioudis, I. G.、Papakonstantinou, E.、Geiger, M. A.(2008)。Audit fees, nonaudit fees, and auditor going-concern reporting decisions in the United Kingdom。Abacus,44(3),284-309。  new window
8.Ruddock, C. M. S.、Taylor, S. J.、Taylor, S. L.(2006)。Nonaudit services and earnings conservatism: Is auditor independence impaired?。Contemporary Accounting Research,23(3),701-746。  new window
9.Djankov, Simeon、La Porta, Rafael、Lopez-de-Silanes, Florencio、Shleifer, Andrei(2008)。The Law and Economics of Self-Dealing。Journal of Financial Economics,88(3),430-465。  new window
10.Li, K. Z.、Fraser, I. A. M.(2008)。Auditors' Ability to Resist Client Pressure and Culture: Perceptions in China and the United Kingdom。Journal of International Financial Management and Accounting,19 (2),161-183。  new window
11.Wong, M.(2010)。Guanxi management as complex adaptive systems: A case study of Taiwanese ODI in China。Journal of Business Ethics,91(3),419-432。  new window
12.McKinnon, J.(1988)。Reliability and validity in field research: some strategies and tactics。Accounting, Auditing and Accountability Journal,1(1),34-54。  new window
13.Choi, J. H.、Kim, J. B.、Liu, X.、Simunic, D. A.(2008)。Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence。Contemporary Accounting Research,25(1),55-99。  new window
14.Gray, S. J.(1988)。Towards a theory of cultural influence on the development of accounting systems internationally。Abacus,24(1),1-15。  new window
15.Leung, T. K. P.、Lai, K. H.、Chan, R. Y. K.、Wong, Y. H.(2005)。The roles of xinyong and guanxi in Chinese relationship marketing。European Journal of Marketing,39(5/6),528-559。  new window
16.Liebman, B. L.、Milhaupt, C. J.(2008)。Reputational sanctions in China's securities market。Columbia Law Review,108(4),929-983。  new window
17.Kealey, B. T.、Lee, H. Y.、Stein, M. T.(2007)。The association between audit-firm tenure and audit fees paid to successor auditors: Evidence form Arthur Andersen。Auditing: A Journal of Practice & Theory,26(2),95-116。  new window
18.Xia, D. L.、Lin, Z.(2003)。An Analysis of the Competition in the Chinese Audit Market。Accountability in Research,3,40-46。  new window
19.Jiang, G.、Yue, H.、Zhao, L.(2009)。A Re-examination of China's Share Issue Privatization。Journal of Banking and Finance,33(12),2322-2332。  new window
20.Chen, C. J. P.、Su, X.、Wu, X.(2007)。Market Competitiveness and Big 5 Pricing: Evidence from China's Binary Market。The International Journal of Accounting,42(1),1-24。  new window
21.Zou, Hong、Wong, Sonia、Shum, Clement、Xiong, Jun、Yan, Jun(2008)。Controlling-Minority Shareholder Incentive Conflicts and Directors' and Officers' Liability Insurance: Evidence from China。Journal of Banking & Finance,32(12),2636-2645。  new window
22.Bushman, Robert M.、Piotroski, Joseph D.(2006)。Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions。Journal of Accounting and Economics,42(1/2),107-148。  new window
23.Xiao, J. Z.、Zhang, Y.、Xie, Z.(2000)。The Making of Independent Auditing Standards in China。Accounting Horizons,14(1),69-89。  new window
24.DeFond, Mark L.、Wong, T. J.、Li, Shuhua H.(1999)。The Impact of Improved Auditor Independence on Audit Market Concentration in China。Journal of Accounting & Economics,28(3),269-305。  new window
25.Xiang, B.(1998)。Institutional Factors Influencing China's Accounting Reforms and Standards。Accounting Horizons,12(2),105-130。  new window
26.Liu, J.、Wang, Y.、Wu, L.(2011)。The Effect of Guanxi on Audit Quality in China。Journal of Business Ethics,103(4),621-638。  new window
27.Wang, K.、Sewon, O.、Claiborne, M. C.(2008)。Determinants and consequences of voluntary disclosure in an emerging market: Evidence from China。Journal of International Accounting, Auditing, and Taxation,17(1),14-30。  new window
28.Allen, Franklin、Qian, Jun、Qian, Meijun(2005)。Law, Finance, and Economic Growth in China。Journal of Financial Economics,77(1),57-116。  new window
29.Adhikari, A.、Wang, S.(1995)。Accounting for China。Management Accounting,76,27-32。  new window
30.Boone, J. P.、Khurana, I. K.、Raman, K. K.(2008)。Audit firm tenure and the equity risk premium。Journal of Accounting, Auditing and Finance,23(1),115-140。  new window
31.Covaleski, M. A.、Dirsmith, M. W.(1990)。Dialectic tension, double reflexivity and the everyday accounting researcher: On using qualitative methods。Accounting, Organizations and Society,15(6),543-573。  new window
32.Davis, S. M.、Hollie, D.(2008)。The impact of nonaudit service fee levels on investors' perception of audit independence。Behavioral Research in Accounting,20(1),31-44。  new window
33.Dee, C. C.、Lulseged, A.、Nowlin, T. S.(2006)。Prominent audit clients and the relation between discretionary accruals and non-audit service fees。Advances in Accounting,22,123-148。  new window
34.Felix, W. L. Jr.、Gramling, A. A.、Maletta, M. J.(2005)。The influence of nonaudit service revenues and client pressure on external auditors' decisions to rely on internal audit。Contemporary Accounting Research,22(1),31-53。  new window
35.Gendron, Y.(2009)。Discussion of "The audit committee oversight process": Advocating openness in accounting research。Contemporary Accounting Research,26(1),123-134。  new window
36.Gul, F. A.、Jaggi, B. L.、Krishnan, G. V.(2007)。Auditor independence: Evidence on the joint effects of auditor tenure and nonaudit fees。Auditing: A Journal of Practice & Theory,26(2),117-142。  new window
37.Gul, F. A.、Sami, H.、Zhou, H.(2009)。Auditor disaffiliation program in China and auditor independence。Auditing: A Journal o f Practice & Theory,25(1),29-51。  new window
38.Hay, D.、Knechel, W. R.、Li, V.(2006)。Non-audit services and auditor independence: New Zealand evidence。Journal of Business Finance and Accounting,33(5/6),715-734。  new window
39.Hopwood, A. G.(1983)。On trying to study accounting in the contexts in which it operates。Accounting, Organizations and Society,8,287-305。  new window
40.Hopwood, A. G.(1987)。The archaeology of accounting systems。Accounting, Organizations and Society,12,207-234。  new window
41.Hua, J.、Miesing, P.、Li, M.(2006)。An empirical taxonomy of SOE governance in transitional China。Journal of Management Governance,10,401-433。  new window
42.Hudaib, M.、Haniffa, R.(2009)。Exploring auditor independence: An interpretive approach。Accounting, Auditing and Accountability Journal,22(2),221-246。  new window
43.Hwang, K. K.(1987)。Face and favour: The Chinese power game。American Journal of Sociology,92(4),944-974。  new window
44.Iyer, V. M.、Rama, D. V.(2004)。Clients' expectations on audit judgments: A note。Behavioral Research in Accounting,16,63-74。  new window
45.Kosmala, K.(2007)。(Un)realised independence in the CEE region: Insights from interpretive cultural theory。Critical Perspectives on Accounting,18(3),315-342。  new window
46.Lin, Z. J.(1998)。Internationalization of public accounting: Chinese experience。Managerial Auditing Journal,13(2),84-94。  new window
47.MacLullich, K.、Sucher, P.(2005)。A local realisation of auditor independence construct in Poland: Counteracting 'iron curtain' syndrome in academic writing。Critical Perspectives on Accounting,16(5),593-612。  new window
48.Perera, M. H. B.(1989)。Towards a framework to analyze the impact of culture on accounting。International Journal of Accounting,41(1),42-56。  new window
49.Su, Y.、Xu, D.、Phan, P. H.(2008)。Principal-principal conflict in the governance of the Chinese public corporation。Management and Organization Review,4(1),17-38。  new window
50.Sucher, P.、Katarzyna, K.(2004)。A construction of auditor independence in the Czech Republic: Local insights。Accounting, Auditing and Accountability Journal,17(2),276-305。  new window
51.Wang, Wallace Wen-Yeu、Chen, Jian-Lin(2008)。Reforming China's securities civil actions: Lessons from PSLRA reform in the U.S. and government-sanctioned non-profit enforcement in Taiwan。Columbia Journal of Asian Law,21(2),115-160。  new window
52.Lovett, S.、Simmons, L. C.、Kali, R.(1999)。Guanxi versus the market: Ethics and efficiency。Journal of international Business Studies,30(2),231-247。  new window
53.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
54.Carey, Peter、Simnett, Roger(2006)。Audit partner tenure and audit quality。The Accounting Review,81(3),653-676。  new window
55.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei、Vishny, Robert W.(1998)。Law and Finance。Journal of Political Economy,106(6),1113-1155。  new window
56.Carcello, J. V.、Nagy, A. L.(2004)。Audit Firm Tenure and Fraudulent Financial Reporting。Auditing: A Journal of Practice & Theory,23(2),55-69。  new window
57.Nahapiet, Janine、Clubb, Colin、Hopwood, Anthony、Hughes, John、Burchell, Stuart(1980)。The Roles of Accounting in Organizations and Society。Accounting, Organizations and Society,5(1),5-27。  new window
58.Winkle, Gary M.、Huss, Fenwick H.、Chen, Xi-Zhu(1994)。Accounting Standards in the People's Republic of China: Responding to Economic Reforms。Accounting Horizons,8(3),48-57。  new window
59.Lin, L.-H.、Ho, Y.-L.(2009)。Confucian dynamism, culture and ethical changes in Chinese societies: A comparative study of China, Taiwan, and Hong Kong。International Journal of Human Resource Management,20(11),2402-2417。  new window
60.Manry, D. L.、Mock, T. J.、Turner, J. L.(2008)。Does Increased Audit Partner Tenure Reduce Audit Quality?。Journal of Accounting, Auditing and Finance,23(4),553-572。  new window
圖書
1.Hopwood, Anthony G.、Miller, Peter(1994)。Accounting as Social and Institutional Practice。Cambridge:Cambridge University Press。  new window
2.Taylor, S. J.、Bogdan, R.(1998)。Introduction to qualitative research methods: A guidebook and resource。John Wiley & Sons, Inc.。  new window
3.Robson, C.(2002)。Real World Research: A Resource for Social Scientists and Practitioner-Researchers。Blackwell Publishing。  new window
4.Roe, M. J.(2003)。Political Determinants of Corporate Governance: Political Context, Corporate Impact。Oxford University Press。  new window
5.Smith, M.(2003)。Research Methods in Accounting。London:SAGE Publications。  new window
6.Wolnizer, P. W.(1987)。Auditing as an Independent Authentication。Sydney:Sydney University Press。  new window
7.Yu, G. Y.(1998)。The Primitive Stages of China's Socialist Economy。Guangzhou:Guangdong Economic Press。  new window
8.Denzin, Norman K.、Lincoln, Yvonna S.(1994)。Handbook of Qualitative Research。Sage。  new window
9.Hofstede, Geert H.(2001)。Culture's Consequences: Comparing Values, Behaviors, Institutions and Organisations Across Nations。Thousand Oaks:Sage Publications。  new window
其他
1.Chinese Institute of Certified Professional Accountants(2010)。2010 evaluation report of the top 100 accounting firms,http://www.cicpa.org.cn/top100/top2010.htm。  new window
2.Chinese Institute of Certified Professional Accountants(2014)。CICPA individual members exceed 0.2 million,http://www.cicpa.org.cn/news/201408/t20140804_45617.html。  new window
3.International Federation of Accountants(2005)。Handbook of the Code of Ethics for Professional Accountants 2012 Edition,http://www.ifac.org/Members/DownLoads/2005_Code_of_Ethics.pdf。  new window
4.International Federation of Accountants(2014)。International Ethics Standards Board for Accountants fact sheet,http://www.ifac.org/ethics。  new window
5.United States Government Accountability Office(2008)。Audits of public companies: Continued concentration in audit market for large public companies does not call for immediate action,http://www.gao.gov/products/GAO-08-163。  new window
圖書論文
1.Fontana, A.、Frey, J. H.(2003)。The interview: From structured questions to negociated text。Collecting and Interpreting Qualitative Materials。London:SAGE。  new window
 
 
 
 
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