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題名:財務報表重編與審計公費
書刊名:會計評論
作者:周玲臺 引用關係王雅芳林家駿
作者(外文):Chou, Lynette Ling-taiWang, Ya-fangLin, Chia-chun
出版日期:2017
卷期:65
頁次:頁83-116
主題關鍵詞:財報重編未預期審計公費重編特質經濟後果RestatementsUnexpected audit feesRestatement characteristicsEconomic consequence
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(5) 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:5
  • 共同引用共同引用:72
  • 點閱點閱:34
期刊論文
1.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
2.Johnstone, K. M.、Bedard, J. C.(2003)。Risk management in client acceptance decisions。The Accounting Review,78(4),1003-1025。  new window
3.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
4.Hope, O. K.、Langli, J. C.(2010)。Auditor independence in a private firm and low litigation risk setting。The Accounting Review,85(2),573-605。  new window
5.Krishnan, J.、Sami, H.、Zhang, Yinqi(2005)。Does the provision of nonaudit services affect investor perceptions of auditor independence?。Auditing: A Journal of Practice & Theory,24(2),111-135。  new window
6.李建然、廖秀梅、黃雨頎(20100500)。審計與非審計服務之知識外溢效果。中華管理評論,13(2),1-23。  延伸查詢new window
7.Srinidhi, Bin N.、Gul, Ferdinand A.(2007)。The differential effects of auditors' nonaudit and audit fees on accrual quality。Contemporary Accounting Research,24(2),595-629。  new window
8.Lennox, C.(2005)。Audit quality and executive officers' affiliation with CPA firms。Journal of Accounting and Economics,39(2),201-231。  new window
9.Gao, F.、Wu, J. S.、Zimmerman, J.(2009)。Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes-Oxley Act。Journal of Accounting Research,47(2),459-506。  new window
10.Young, Chaur-Shiuh、Tsai, Liu-Ching、Hsu, Hui-Wen(2008)。The Effect of Controlling Shareholders' Excess Board Seats Control on Financial Restatements: Evidence From Taiwan。Review of Quantitative Finance and Accounting,30(3),297-314。  new window
11.Palmrose, Z. V.(1988)。Public accounting firms and the acquisition of nonaudit services by public and closely-held companies。Auditing: A Journal of Practice & Theory,8(1),63-85。  new window
12.廖秀梅、王貞靜、戚務君(20120100)。一套臺灣完整的審計公費資訊告訴我們什麼?。中華會計學刊,8(1),49-88。new window  延伸查詢new window
13.Archambeault, D. S.、Dezoort, F. T.、Hermanson, D. R.(2008)。Audit committee incentive compensation and accounting restatements。Contemporary Accounting Research,25(4),965-992。  new window
14.Files, R.、Swanson, E. P.、Tse, S.(2009)。Stealth disclosure of accounting restatements。The Accounting Review,84(5),1495-1520。  new window
15.Craswell, A. T.、Stokes, D. J.、Laughton, J.(2002)。Auditor independence and fee dependence。Journal of Accounting and Economics,33(2),253-275。  new window
16.Davis, L. R.、Ricchiute, D. N.、Trompeter, G.(1993)。Audit effort, audit fees, and the provision of nonaudit services to audit clients。The Accounting Review,68(1),135-150。  new window
17.Reynolds, J. K.、Deis, D. R.、Francis, J. R.(2004)。Professional service fees and auditor objectivity。Auditing: A Journal of Practice and Theory,23(1),29-52。  new window
18.Balsam, S.、Krishnan, J.、Yang, J. S.(2003)。Auditor industry specialization and earnings quality。Auditing: A Journal of Practice & Theory,22(2),71-97。  new window
19.Hogan, C. E.、Wilkins, M. S.(2008)。Evidence on the audit risk model: Do auditors increase audit fees in the presence of internal control deficiencies?。Contemporary Accounting Research,25(1),219-242。  new window
20.Cheng, Qiang、Farber, David B.(2008)。Earnings Restatements, Changes in CEO Compensation, and Firm Performance。The Accounting Review,83(5),1217-1250。  new window
21.Desai, Hemang、Hogan, Chris E.、Wilkins, Michael S.(2006)。The reputational penalty for aggressive accounting: earnings restatements and management turnover。The Accounting Review,81(1),83-112。  new window
22.Magee, Robert P.、Tseng, Mei-Chiun(1990)。Audit Pricing and Independence。The Accounting Review,65(2),315-336。  new window
23.Coles, Jeffery L.、Daniel, Naveen D.、Naveen, Lalitha(2008)。Boards: Does one size fit all?。Journal of Financial Economics,87(2),329-356。  new window
24.Blankley, Alan I.、Hurtt, David N.、MacGregor, Jason E.(2012)。Abnormal audit fees and restatements。Auditing: A Journal of Practice & Theory,31(1),79-96。  new window
25.Kinney, W. R. Jr.、Libby, R.(2002)。Discussion of The Relation between Auditors' Fees for Nonaudit Services and Earnings Management。The Accounting Review,77(Supplement 1),107-114。  new window
26.Francis, J. R.(2011)。A framework for understanding and researching audit quality。Auditing: A Journal of Practice & Theory,30(2),125-152。  new window
27.Lev, B.、Ryan, S. G.、Wu, M.(2007)。Rewriting earnings history。Review of Accounting Studies,12(4),355-384。  new window
28.Conyon, M. J.、Peck, I.(1998)。Board control, remuneration committee, and top management compensation。Academy of Management Journal,41(2),146-157。  new window
29.Arthaud-Day, M. L.、Certo, S. T.、Dalton, C. M.、Dalton, D. R.(2006)。A changing of the guard: Executive and director turnover following corporate financial restatements。Academy of Management Journal,49(6),1119-1136。  new window
30.Aboody, D.、Hughes, J.、Liu, J.(2005)。Earnings quality, insider trading, and cost of capital。Journal of Accounting Research,43(5),651-673。  new window
31.Abbott, L. J.、Parker, S.、Peters, G. F.(2006)。Earning management, litigation risk, and asymmetric audit fee response。Auditing: A Journal of Practice & Theory,25,85-98。  new window
32.Bloomfield, D.、Shackman, J.(2008)。Non-audit service fees, auditor characteristics and earnings restatements。Managerial Auditing Journal,23(2),125-141。  new window
33.Eshleman, John Daniel、Guo, Peng(2014)。Abnormal audit fees and audit quality: The importance of considering managerial incentives in tests of earnings management。Auditing: A Journal of Practice & Theory,33(1),117-138。  new window
34.Feldmann, D. A.、Read, W. J.、Abdolmohammadi, M. J.(2009)。Financial restatements, audit fees, and the moderating effects of CFO turnover。Auditing: A Journal of Practice & Theory,28(1),205-223。  new window
35.Hoitash, R.、Markelevich, A.、Barragato, C. A.(2007)。Auditor fees and audit quality。Managerial Auditing Journal,22(8),761-786。  new window
36.Hope, O. K.、Kang, T.、Thomas, Wayne B.、Yoo, Y. K.(2009)。Impact of excess auditor remuneration on cost of equity capital around the world。Journal of Accounting, Auditing and Finance,24(2),177-210。  new window
37.Land, J. K.(2010)。CEO turnover around earnings restatements and fraud。Pacific Accounting Review,22(3),180-198。  new window
38.Palmrose, Z.(1988)。An analysis of auditor litigation and audit services quality。The Accounting Review,63(1),55-73。  new window
39.Raghunandan, K.、Read, W. J.、Whisenant, S.(2003)。Are non-audit fees associated with restated financial statements? Initial empirical evidence。Accounting Horizons,17(3),223-234。  new window
40.Sharma, D. S.、Sidhu, J.(2001)。Professionalism vs commercialism: The association between non-audit services (NAS) and audit independence。Journal of Business Finance & Accounting,28(5/6),563-594。  new window
41.Kinney, William R. Jr.、Palmrose, Zoe-Vonna、Scholz, Susan(2004)。Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?。Journal of Accounting Research,42(3),561-588。  new window
42.Simunic, Dan A.(1984)。Auditing, Consulting, and Auditor Independence。Journal of Accounting Research,22(2),679-702。  new window
43.Johnstone, K. M.、Bedard, J. C.(2004)。Audit firm portfolio management decisions。Journal of Accounting Research,42(4),659-690。  new window
44.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
45.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
46.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics,3(2),113-127。  new window
47.Khurana, I. K.、Raman, K. K.(2004)。Litigation risk and the financial reporting credibility of big 4 versus non-big 4 audits: evidence from Anglo-American countries。The Accounting Review,79(2),473-495。  new window
48.Francis, J. R.、Wang, D.(2005)。Impact of the SEC's public fee disclosure requirement on subsequent period fees and implications for market efficiency。Auditing: A Journal of Practice & Theory,24(Suppl. 1),145-160。  new window
49.Gul, Ferdinand A.、Chen, Charles J. P.、Tsui, Judy S. L.(2003)。Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees。Contemporary Accounting Research,20(3),441-464。  new window
50.Simunic, Dan A.(1980)。The Pricing of Audit Services: Theory and Evidence。Journal of Accounting Research,18(1),161-190。  new window
51.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society,48(4),817-838。  new window
52.Myers, J. N.、Myers, L. A.、Omer, T. C.(2003)。Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?。The Accounting Review,78(3),779-799。  new window
53.Srinivasan, Suraj(2005)。Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members。Journal of Accounting Research,43(2),291-334。  new window
54.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
55.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research,15(1),1-24。  new window
56.DeFond, M. L.、Francis, J. R.、Wong, T. J.(2000)。Auditor industry specialization and market segmentation: Evidence from Hong Kong。Auditing: A Journal of Practice & Theory,19(1),49-66。  new window
57.Ferguson, Andrew、Francis, Jere R.、Stokes, Donald J.(2003)。The effects of firm-wide and office-level industry expertise on audit pricing。The Accounting Review,78(2),429-449。  new window
58.Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research,24(1),97-110。  new window
59.Hribar, Paul、Jenkins, Nicole Thorne(2004)。The effect of accounting restatements on earnings revisions and the estimated cost of capital。Review of Accounting Studies,9(2/3),337-356。  new window
60.Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons,17(S1),1-16。  new window
61.Palmrose, Zoe-Vonna、Scholz, Susan(2004)。The Circumstances and Legal Consequences of Non-GAAP Reporting: Evidence from Restatements。Contemporary Accounting Research,21(1),139-180。  new window
62.Palmrose, Zoe-Vonna、Richardson, Vernon J.、Scholz, Susan(2004)。Determinants of Market Reactions to Restatement Announcements。Journal of Accounting and Economics,37(1),59-89。  new window
63.Bell, Timothy B.、Bedard, Jean C.、Johnstone, Karla M.、Smith, Edward F.(2002)。KRiskSM: A Computerized Decision Aid for Client Acceptance and Continuance Risk Assessments。Auditing: A Journal of Practice & Theory,21(2),97-113。  new window
研究報告
1.林宛瑩、許崇源、戚務君(2005)。財務報告重編、盈餘透明度與公司治理。  延伸查詢new window
2.Anderson, K. L.、Yohn, T. L.(2002)。The effect of 10-K restatements on firm value, information asymmetries, and investors' reliance on earnings。Georgetown University。  new window
其他
1.United States Treasury(2008)。Advisory committee on the auditing profession: Final Report,http://www.treas.gov.。  new window
 
 
 
 
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