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題名：會計產業專家、會計師公費與企業租稅規劃相關性之研究
書刊名：會計學報
作者：林嬌能
作者(外文)：Lin, Gai-neng
出版日期：2017
卷期：7:1
頁次：頁51-88
主題關鍵詞：產業專家；審計公費；租稅規劃；Auditor industry specialist；Audit fee；Tax planning
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:3
  • 共同引用共同引用:141
  • 點閱點閱:30
期刊論文
1.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
2.陳政芳、李啟華(20060900)。國內會計師產業知識之衡量基礎。中山管理評論，14(3)，685-711。new window  延伸查詢new window
3.陳慧玲、張瑀珊、顏信輝(20120600)。會計師查核報告簽章方式之探討：司法與證券監理人員之看法。會計審計論叢，2(1)，1-30。new window  延伸查詢new window
4.Kahn, J.(2002)。One plus one makes what?。Fortune，145(1)，88-90。  new window
5.Schneider, A.、Church, B. K.、Ely, K. M.(2006)。Non-audit services and auditor independence: A review of the literature。Journal of Accounting Literature，25，169-211。  new window
6.楊炎杰、官月緞(20060700)。客戶重要性與非審計服務是否影響審計品質？Enron後的觀察。會計評論，43，27-61。new window  延伸查詢new window
7.McConnell, John J.、Servaes, Henri(1995)。Equity ownership and the two faces of debt。Journal of Financial Economics，39(1)，131-157。  new window
8.Simunic, D. A.、Stein, M. T.(1990)。Audit risk in a client portfolio context。Contemporary Accounting Research，6(2)，329-343。  new window
9.廖益興(20100600)。董事會組成、股權結構與年報資訊揭露水準。臺大管理論叢，20(2)，209-249。new window  延伸查詢new window
10.Mills, Lillian F.、Erickson, Merle M.、Maydew, Edward L.(1998)。Investments in tax planning。Journal of the American Taxation Association，20(1)，1-20。  new window
11.Dhaliwal, D. S.、Gleason, C. A.、Mills, L. F.(2004)。Last-Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts。Contemporary Accounting Research，21(2)，431-459。  new window
12.Mills, Lillian F.(1998)。Book-Tax Differences and Internal Revenue Service Adjustments。Journal of Accounting Research，36(2)，343-356。  new window
13.Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review，83(1)，61-82。  new window
14.Minnick, Kristina L.、Noga, Tracy J.(2010)。Do corporate governance characteristics influence tax management?。Journal of Corporate Finance，16(5)，703-718。  new window
15.Seetharaman, Ananth、Sun, Yan、Wang, Weimin(2011)。Tax-related financial statement restatements and auditor-provided tax services。Journal of Accounting, Auditing & Finance，26(4)，677-698。  new window
16.李建然、許書偉、陳政芳(20030700)。非審計服務與異常應計數之關聯性研究。會計評論，37，1-30。new window  延伸查詢new window
17.Heninger, W.(2001)。The association between auditor litigation and abnormal accruals。The Accounting Review，76(1)，111-126。  new window
18.Balsam, S.、Krishnan, J.、Yang, J. S.(2003)。Auditor Industry Specialization and Earnings Quality。Auditing: A Journal of Practice and Theory，22(2)，71-97。  new window
19.Graham, J. R.(2000)。How big are the tax benefits of debt?。Journal of Finance，55，1901-1941。  new window
20.Gray, Rob、Kouhy, Reza、Lavers, Simon(1995)。Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure。Accounting, Auditing & Accountability Journal，8(2)，47-77。  new window
21.Peecher, M. E.、Solomon, I.、Trotman, K. T.(2013)。An accountability framework for financial statement auditors and related research questions。Accounting, Organizations and Society，38(8)，596-620。  new window
22.Lisowsky, Petro、Robinson, Leslie A.、Schmidt, Andrew P.(2013)。Do publicly disclosed tax reserves tell us about privately disclosed tax shelter activity?。Journal of Accounting Research，51(3)，583-629。  new window
23.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
24.Bankman, J.(1994)。The structure of Silicon Valley start-ups。UCLA Law Review，41，1737-1768。  new window
25.Rego, Sonja O.、Wilson, Ryan(2012)。Equity risk incentives and corporate tax aggressiveness。Journal of Accounting Research，50(3)，775-810。  new window
26.Dunn, K.、Mayhew, B.(2004)。Audit firm industry specialization and client disclosure quality。Review of Accounting Studies，9，35-58。  new window
27.魏春燕、陳磊(20160600)。Auditor Industry Expertise and Clients' Tax Avoidance: Evidence from China。臺大管理論叢，26(2)，1-36。new window  new window
28.Armstrong, Chris S.、Blouin, Jennifer L.、Larcker, David F.(2012)。The incentives for tax planning。Journal of Accounting and Economics，53(1/2)，391-411。  new window
29.Barrett, M. J.(2004)。"Tax Services" as a Trojan Horse in the Auditor Independence Provisions of Sarbanes-Oxley。Michigan State Law Review，2004(1)，1-42。  new window
30.Bonner, S.、Davis, J.、Jackson, B.(1992)。Expertise in corporate tax planning: the issue at the identification stage。Journal of Accounting Research，30，1-28。  new window
31.Craswell, A. T.、Francis, J. R.、Taylor, S. L.(1995)。Auditor brand name reputations and industry specialization。Journal of Accounting and Economics，20，297-322。  new window
32.Dechow, P.(1994)。Accounting earnings and cash flows as measures of firm performance: the role of accounting accruals。Journal of Accounting and Economics，18，3-42。  new window
33.Klassen, K.、Lisowsky, P.、Mescall, D.(2016)。The role of auditors, non-auditors, and internal tax departments in corporate tax aggressiveness。The Accounting Review，91，179-205。  new window
34.Knechel, R.、Sharma, D. S.(2012)。Auditor-provided non-audit services and audit effectiveness and efficiency: Evidence from pre- and post-SOX audit report lags。Auditing: A Journal of Practice & Theory，31，85-114。  new window
35.Kwon, S. Y.、Lim, C. Y.、Tan, P.(2007)。Legal systems and earnings quality: The role of auditor industry specialization。Auditing: A Journal of Practice and Theory，26(2)，25-55。  new window
36.Lin, S.(2001)。CPA attested tax returns and tax evasion。Taiwan Accounting Review，1，15-36。  new window
37.Manry, D.、Mock, T.、Turner, J.(2007)。The association of preaudit engagement risk with discretionary accruals。Journal of Accounting, Auditing & Finance，22，623-644。  new window
38.Long, P.(2004)。The Age of Compliance。International Tax Review。  new window
39.Novak, J.、Saunders, L.(1998)。The hustling of X-rated shelters。Forbes，162(13)，198-208。  new window
40.Porcano, T.(1986)。Corporate tax rates: progressive, proportional, or progressive。Journal of the American Taxation Association，7(2)，17-31。  new window
41.Ryan, S. G.、Herz, R. H.、Iannaconi, T. E.、Maines, L. A.、Palepu, K.、Schrand, C. M.、Skinner, D. J.、Vincent, L.(2001)。SEC auditor independence requirements。Accounting Horizons，15，373-386。  new window
42.Rego, Sonja O.(2003)。Tax-Avoidance Activities of U.S. Multinational Corporations。Contemporary Accounting Research，20(4)，805-833。  new window
43.Yeo, G. H. H.、Tan, P. M. S.、Ho, K. W.、Chen, S. S.(2002)。Corporate ownership structure and the information of earnings。Journal of Business Finance and Accounting，29，1023-1046。  new window
44.Bedard, Jean C.、Johnstone, Karla M.(2004)。Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions。The Accounting Review，79(2)，277-304。  new window
45.Vuong, Quang H.(1989)。Likelihood Ratio Tests for Model Selection and Non-Nested Hypotheses。Econometrica，57(2)，307-333。  new window
46.Chi, Hsin-Yi、Chin, Chen-Lung(2011)。Firm versus partner measures of auditor industry expertise and effects on auditor quality。Auditing: A Journal of Practice & Theory，30(2)，201-229。  new window
47.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
48.Simunic, Dan A.(1980)。The Pricing of Audit Services: Theory and Evidence。Journal of Accounting Research，18(1)，161-190。  new window
49.廖益興、楊清溪(20070800)。公司治理機制與財務報表品質之關聯性研究。財務金融學刊，15(3)，67-112。new window  延伸查詢new window
50.Bhagat, Sanjai、Black, Bernard S.(2002)。The Non-Correlation Between Board Independence and Long-Term Firm Performance。Journal of Corporation Law，27(2)，231-273。  new window
51.洪榮華、陳香如、林慧珍(20070300)。公司治理機制對創新、多角化策略及公司績效之影響--研發密集產業之實證。中山管理評論，15(1)，37-60。new window  延伸查詢new window
52.Reichelt, Kenneth J.、Wang, Dechun(2010)。National and office-specific measures of auditor industry expertise and effects on audit quality。Journal of Accounting Research，48(3)，647-686。  new window
53.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics，50(2/3)，127-178。  new window
54.林嬌能、許彩蓮(20111100)。家族企業與租稅規劃之關聯性。會計學報，4(1)，23-49。new window  延伸查詢new window
55.Desai, Mihir A.、Dharmapala, Dhammika(2009)。Corporate tax avoidance and firm value。The Review of Economics and Statistics，91(3)，537-546。  new window
56.Gupta, Sanjay、Newberry, Kaye(1997)。Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data。Journal of Accounting and Public Policy，16(1)，1-34。  new window
57.Bhagat, Sanjai、Bolton, Brian(2008)。Corporate Governance and Firm Performance。Journal of Corporate Finance，14(3)，257-273。  new window
58.McGuire, S. T.、Omer, Thomas C.、Wang, Dechun(2012)。Tax avoidance: does tax-specific industry expertise make a difference?。The Accounting Review，87(3)，975-1003。  new window
59.Phillips, John D.、Pincus, Morton、Rego, Sonja O.(2003)。Earnings management: new evidence based on deferred tax expense。The Accounting Review，78(2)，491-521。  new window
會議論文
1.Dunbar, A.、Higgins, D. M.、Phillips, J. D.、Plesko, G. A.(2010)。What do measures of tax aggressiveness measure?。Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association，18-26。  new window
研究報告
1.Cook, K.、Omer, T.(2010)。The cost of independence: evidence from firms' decisions to dismiss auditors as tax-service providers。The University of Arizona：Texas A&M University。  new window
2.Dhaliwal, D.、Gal-Or, R.、Naiker, V.、Sharma, D.(2010)。Auditor-provided tax services and tax aggressiveness。University of Arizona：University of Auckland：Florida International University。  new window
3.Lietz, G.(2013)。Tax Avoidance vs. Tax aggressiveness: a unifying conceptual framework。University of Munster。  new window
圖書
1.International Organization of Securities Commissions(2009)。Auditor Communications Consultation Report。Technical Committee of the International Organization of Securities Commissions。  new window
2.Scholes, M.、Wolfson, M.、Erickson, M.、Maydew, E.、Shevlin, T.(2009)。Taxes and Business Strategy: A Planning Approach。Upper Saddle River, NJ：Prentice-Hall Inc.。  new window
其他
1.BDO(2013)。Comment Letter on PCAOB Rule Making Docket Matter No. 34: Proposed Auditing Standards on the Auditor's Report and the Auditor's Responsibilities Regarding Other Information and Related Amendments，https://pcaobus.org/Rulemaking/Docket034/155b_BDO.pdf。  new window
2.Deloitte(2006)。What do companies want from the corporate tax function: CFO and tax executives' perspectives on corporate tax，http://www.deIoitte.com/assets/Dcom-UnitedStates/Local%20Assets/Documents/us_taz_cfo_what_companies_want_161106.pdf。  new window
3.Deloitte Development LLC(2009)。Unlocking hidden value in tax: Tax services for the oil and gas industry，http://www.deloitte.com/assets/Dcom-UnitedStates/Local%20Assets/Documents/us_tax_oilandgas_022009.pdf。  new window
4.Public Company Accounting Oversight Board(2005)。Ethics and independence rules concerning independence, tax services, and contingent fees，https://pcaobus.org/Rulemaking/Docket017/2005-07-26_Release_2005-014.pdf。  new window
5.Solomon, S. L.(20020125)。After Enron, a push to limit accountants to ... accounting。  new window
圖書論文
1.Maydew, E.、Shackelford, D.(2007)。The changing role of auditors in corporate tax planning。Taxing Corporate Income in the 21st Century。Cambridge：Cambridge University Press。  new window
 
 
 
 
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