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題名:內部稽核特性與財務報導品質
書刊名:會計評論
作者:鄭桂蕙 引用關係林宛瑩
作者(外文):Cheng, Kuei-huiLin, Wan-ying
出版日期:2017
卷期:64
頁次:頁113-146
主題關鍵詞:內部稽核特性內部稽核品質財務報導品質異常應計數Internal auditor characteristicsInternal audit qualityFinancial reporting qualityAbnormal accruals
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:120
  • 點閱點閱:20
期刊論文
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20.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
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37.Ho, S.、Hutchinson, M.(2010)。Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms。Journal of International Accounting, Auditing & Taxation,19,121-136。  new window
38.Mohamed, Z.、Zain, M. M.、Subramaniam, N.、Yusoff, W. F. W.(2012)。Internal audit attributes and external audit's reliance on internal audit: Implications for audit fees。International Journal of Auditing,16,268-285。  new window
39.Messier, W. F.、Schneider, A.(1988)。A hierarchical approach to the external auditor's evaluation of the internal auditing function。Contemporary Accounting Research,4,337-353。  new window
40.Mercer, M.(2004)。How do investors assess the credibility of management disclosures?。Accounting Horizons,18,185-196。  new window
41.Myers, J. N.、Myers, L. A.、Omer, T. C.(2003)。Exploring the term of the auditorclient relationship and the quality of earnings: A case for mandatory auditor rotation?。The Accounting Review,78,779-799。  new window
42.Prawitt, D. F.、Sharp, N. Y.、Wood, D. A.(2011)。Reconciling archival and experimental research: Does internal audit contribution affect the external audit fee?。Behavioral Research in Accounting,23,187-206。  new window
43.Raghunandan, K.、Read, W. J.、Rama, D. V.(2001)。Audit committee composition, "Gray Directors", and interaction with internal auditing。Accounting Horizons,15(2),105-118。  new window
44.Sarens, G.、Abdolmohammadi, M. J.(2011)。Monitoring effects of the internal audit function: Agency theory versus other explanatory variables。International Journal of Auditing,15,1-20。  new window
45.Reiss, P. C.、Wolak, F. A.(2007)。Chapter 64 structural econometric modeling: Rationales and examples from industrial organization。Handbook of Econometrics,6,4277-4415。  new window
46.Schneider, A.、Wilner, N.(1990)。A test of audit deterrent to financial reporting irregularities using the randomized response technique。The Accounting Review,65,668-681。  new window
47.Zain, M. M.、Subramaniam, N.、Stewart, J.(2006)。Internal auditors' assessment of their contribution to financial statement audits: The relation with audit committee and internal audit function characteristics。International Journal of Auditing,10,1-18。  new window
48.楊朝旭、吳幸蓁(20030100)。總經理薪酬績效敏感性、績效門檻與盈餘管理關聯性之研究。會計評論,36,55-87。new window  延伸查詢new window
49.張瑞當、方俊儒、沈文華(20080400)。集團企業是否委託同一會計師事務所查核財務報表對其盈餘管理行為之影響。管理評論,27(2),29-52。new window  延伸查詢new window
50.Abdel-Khalik, A. R.(1993)。Why do private companies demand auditing? A case for organizational loss of control。Journal of Accounting, Auditing & Finance,8(1),31-52。  new window
51.Anthony, J. H.、Ramesh, K.(1992)。Association between accounting performance measures and stock prices。Journal of Accounting and Economics,15,203-227。  new window
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53.Ashbaugh, Hollis、LaFond, Ryan、Mayhew, Brian W.(2003)。Do nonaudit services compromise auditor independence? Further evidence。The Accounting Review,78(3),611-639。  new window
54.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
55.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
56.Francis, Jennifer R.、LaFond, Ryan、Olsson, Per M.、Schipper, Katherine(2005)。The Market Pricing of Accruals Quality。Journal of Accounting and Economics,39(2),295-327。  new window
57.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
58.Chi, Wuchun、Huang, Huichi、Liao, Yichun、Xie, Hong(2009)。Mandatory audit partner rotation, audit quality and market perception: Evidence from Taiwan。Contemporary Accounting Research,26(2),359-391。  new window
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61.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。  new window
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67.Frankel, Richard M.、Johnson, Marilyn F.、Nelson, Karen K.(2002)。The Relation Between Auditors' Fees for Nonaudit Services and Earnings Management。The Accounting Review,77(S1),71-105。  new window
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研究報告
1.Larcker, D. F.、Rusticus, T. O.(2008)。On the use of instrumental variables in accounting research。Stanford University and Northwestern University。  new window
2.Sarens, G.(2007)。The agency model as a predictor of the size of internal audit function in Belgian companies。Gent University。  new window
圖書
1.Scott, W. R.(2006)。Financial Accounting Theory。Prentice Hall。  new window
2.Bernstein, L. A.(1993)。Financial Statement Analysis: Theory, Application, and Interpretation。Homewood, IL:Irwin。  new window
3.Skousen, K. F.、Glover, S. M.、Prawitt, D. F.(2005)。An Introduction to corporate governance and the SEC。Mason, OH:Thomson/South-Western。  new window
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5.Treadway Commission(1987)。Report of the national commission on fraudulent financial reporting。Washington, DC:National Commission on fraudulent Financial Reporting。  new window
其他
1.中華民國內部稽核協會(2009)。內部稽核執業準則,https://www.iia.org.tw/news_list.aspx?news_item=06。  延伸查詢new window
2.柯承恩(1999)。家族控股、集團企業與盈餘管理之研究,http://ntur.lib.ntu.edu.tw/bitstream/246246/18367/1/882416H002012.pdf。  延伸查詢new window
3.Hermanson, D. R.,Rittenberg, L. E.(2003)。Internal audit and organizational governance,https://na.theiia.org/iiarf/Public%20Documents/Chapter%202%20Internal%20Audit%20and%20Organizational%20Governance.pdf.。  new window
4.Lacayo, R.,Ripley, A.(2002)。Cynthia Cooper, Coleen Rowley, and Sherron Watkins,http://www.wanttoknow.info/021222time.personofyear.。  new window
 
 
 
 
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