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題名:投資人審計品質認知--以會計師性別組合分析
書刊名:當代商管研究
作者:謝企榮楊美瑤田易旻
出版日期:2017
卷期:9:2
頁次:頁27-48
主題關鍵詞:會計師性別盈餘反應係數審計品質Accountant genderEarnings response coefficientAudit quality
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 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:0
  • 共同引用共同引用:11
  • 點閱點閱:12
期刊論文
1.Venkataraman, R.、Weber, J. P.、Willenborg, M.(2008)。Litigation risk, audit quality, and audit fees: Evidence from Initial Public Offerings。The Accounting Review,83(5),1315-1345。  new window
2.Campbell, Kevin、Mínguez-Vera, Antonio(2008)。Gender diversity in the boardroom and firm financial performance。Journal of Business Ethics,83(3),435-451。  new window
3.Nielsen, S.、Huse, M.(2010)。The contribution of women on boards of directors: Going beyond the surface。Corporate Governance: An International Review,18(2),136-148。  new window
4.Watts, Ross L.、Zimmerman, Jerold L.(1983)。Agency Problems, Auditing, and the Theory of the Firm: Some Evidence。The Journal of Law & Economics,26(3),613-633。  new window
5.Krinsky, I.、Rotenberg, W.(1989)。The valuation of initial public offerings。Contemporary Accounting Research,5(2),501-515。  new window
6.Beyer, Sylvia、Bowden, Edward M.(1997)。Gender differences in self-perceptions: Convergent evidence from three measures of accuracy and bias。Personality and Social Psychology Bulletin,23(2),157-172。  new window
7.Francis, J. R.、Yu, M. D.(2009)。Big 4 office size and audit quality。The Accounting Review,84(5),1521-1552。  new window
8.Skinner, D. J.、Srinivasan, S.(2012)。Audit quality and auditor reputation: Evidence from Japan。The Accounting Review,87(5),1737-1765。  new window
9.Davidson, R. A.、Neu. D.(1993)。A note on the association between audit firm size and audit quality。Contemporary Accounting Research,9(2),479-488。  new window
10.Appelbau, S. H.、Audet, L.、Miller, J. C.(2003)。Gender and leadership? leadership and gender? A journey through the landscape of theories。Leadership and Organization Development Journal,24(1),43-51。  new window
11.Lenney, Ellen(1977)。Women's Self-Confidence in Achievement Settings。Psychology Bulletin,84,1-13。  new window
12.Brown, L. D.、Pinello, A. S.(2007)。To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games?。Journal of Accounting Research,45(5),947-981。  new window
13.DeFond, Mark L.、Zhang, Jieying(2014)。A review of archival auditing research。Journal of Accounting and Economics,58(2/3),275-326。  new window
14.祝繼高、葉康濤、嚴冬(2012)。女性董事的風險規避與企業投資行為研究--基於金融危機的視角。財貿經濟,2012(4),50-58。  延伸查詢new window
15.Atiase, Rowland Kwame(1987)。Market Implications of Predisclosure Information; Size and Exchange Effects。Journal of Accounting Research,25(18),168-175。  new window
16.林鳳麗(20020900)。商學學生道德認知之實證研究。國立臺北師範學院學報. 教育類,15,163+165-187。new window  延伸查詢new window
17.李建然、陳信吉(20120900)。會計師任期與審計品質認知--股市投資人的觀點。中山管理評論,20(3),881-907。new window  延伸查詢new window
18.Knechel, W. R.、Krishnan, G. V.、Pevzner, M.、Shefchik, L. B.、Velury, U. K.(2013)。Audit quality: Insights from the academic literature。AUDITING: A Journal of Practice & Theory,32(Supplement 1),385-421。  new window
19.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),429-448。  new window
20.Holthausen, R. W.、Verrecchia, R. E.(1988)。The Effect of Sequential Information Releases on the Variance of Price Changes in an Intertemporal Multi-Asset Market。Journal of Accounting Research,26(1),82-106。  new window
21.Miller, Toyah、del Carmen Triana, María(2009)。Demographic diversity in the boardroom: mediators of the board diversity-firm performance relationship。Journal of Management Studies,46(5),755-786。  new window
22.Aobdia, Daniel、Lin, Chan-Jane、Petacchi, Reining(2015)。Capital market consequences of audit partner quality。The Accounting Review,90(6),2143-2176。  new window
23.Freeman, R. N.(1987)。The Association between Accounting Earnings and Security Returns for Large and Small Firms。Journal of Accounting and Economics,9(2),195-228。  new window
24.Jeny, A.、Santacreu-Vasut, E.(2017)。New Avenues of Research to Explain the Rarity of Females at the Top of the Accountancy Profession。Palgrave Communications,3,17011。  new window
25.Ismail, V. H.、Witamo, K. M.(2016)。Analysis the Effect of Company's Fundamental Characteristics and Real Earnings Management to Stock Return Moderated by Audit Quality。OIDA International Journal of Sustainable Development,9(2),23-44。  new window
26.Iren, P.(2016)。Gender Diversity of Boardrooms and Firm Financial Performance。Risk Governance & Control: Financial Markets & Institutions,6(3),28-33。  new window
27.Ruegger, D.、King, E. W.(1992)。A study of the effect of age and gender upon student business ethics。Journal of Business Ethics,11,179-186。  new window
28.Westphal, J. D.(1999)。Collaboration in the boardroom: behavioural and performance consequences of CEO-board social ties。Academy of Management Journal,42,7-24。  new window
29.Ball, Ray、Brown, Philip(1968)。An Empirical Evaluation of Accounting Income Numbers。Journal of Accounting Research,6(2),159-178。  new window
30.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
31.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
32.Ghosh, Aloke、Moon, Doocheol(2005)。Auditor tenure and perceptions of audit quality。The Accounting Review,80(2),585-612。  new window
33.Teoh, Siew Hong、Wong, T. J.(1993)。Perceived Auditor Quality and the Earnings Response Coefficient。The Accounting Review,68(2),346-366。  new window
34.Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics,20(1),61-91。  new window
35.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics,3(2),113-127。  new window
36.Markus, Hazel R.、Kitayama, Shinobu(1991)。Culture and the self: Implications for cognition, emotion, and motivation。Psychological Review,98(2),224-253。  new window
37.Carey, Peter、Simnett, Roger(2006)。Audit partner tenure and audit quality。The Accounting Review,81(3),653-676。  new window
38.Niederle, M.、Vesterlund, L.(2007)。Do women shy away from competition? Do men compete too much?。Quarterly Journal of Economics,122(3),1067-1101。  new window
39.Lundeberg, Mary A.、Fox, Paul W.、Punćcochaŕ, Judith(1994)。Highly Confident But Wrong: Gender Differences and Similarities in Confidence Judgments。Journal of Educational Psychology,86(1),114-121。  new window
40.Collins, D. W.、Kothari, S. P.(1989)。An Analysis of Intertemporal and Cross-sectional Determinants of Earnings Response Coefficients。Journal of Accounting and Economics,11(2/3),143-181。  new window
41.Choi, J. H.、Kim, Francis Chansog、Kim, J. B.、Zang, Y.(2010)。Audit Office Size, Audit Quality, and Audit Pricing。Auditing: A Journal of Practice and Theory,29(1),73-97。  new window
42.Weber, B.、Wittchen, M.、Hertel, G.(2009)。Gendered ways to motivation gains in groups。Sex Roles,60,731-744。  new window
研究報告
1.Bossier, M.、Mosthaf, A.、Schank, T.(2016)。More Female Manager Hires Through More Female Managers? Evidence from Germany。  new window
2.Wahid, A. S.(2017)。The Effects and the Mechanisms of Board Gender Diversity: Evidence from Financial Reporting Misconduct。  new window
學位論文
1.吳孟純(2013)。資訊透明度與盈餘反應係數-以第八、九屆資訊揭露評鑑系統結果為例(碩士論文)。國立高雄應用科技大學。  延伸查詢new window
2.李盈德(2014)。毛利率和營利率的變動對盈餘反應係數的影響-以台灣上市電子公司為例(碩士論文)。國立雲林科技大學。  延伸查詢new window
3.李貴凰(2014)。會計師性別差異對財務報表公佈時效性之影響(碩士論文)。國立雲林科技大學。  延伸查詢new window
4.林文棟(2015)。客戶財務風險與會計師委任決策之關係 —會計師性別之效果(碩士論文)。國立彰化師範大學。  延伸查詢new window
5.林冠宇(2016)。CEO聲譽與盈餘反應係數之關聯性研究(碩士論文)。國立東華大學。  延伸查詢new window
6.林雅婷(2014)。簽證會計師性別、性別組合與審計品質之關聯性(碩士論文)。國立臺灣大學。  延伸查詢new window
7.高慧雅(2015)。簽證會計師性別與繼續經營假設存有重大疑慮審計意見之關聯性(碩士論文)。銘傳大學。  延伸查詢new window
8.程慧芬(2006)。單獨開業會計師事務所會計師性別與財務績效之關係(碩士論文)。淡江大學。  延伸查詢new window
9.蔣中瑋(2013)。審計委員會開會次數與盈餘反應係數之關聯性研究(碩士論文)。國立臺北大學。  延伸查詢new window
10.賴盈真(2008)。準強制性會計師輪調與盈餘反應係數之關聯性研究(碩士論文)。國立政治大學。  延伸查詢new window
11.賴聖樺(2014)。會計師性別與審計品質關聯性之實證研究(碩士論文)。國立臺灣大學。  延伸查詢new window
12.駱韋龍(2013)。簽證會計師性別與審計公費之關聯性(碩士論文)。銘傳大學。  延伸查詢new window
13.羅于婷(2014)。會計師性別對財務報表重編影響之探討(碩士論文)。國立臺北大學。  延伸查詢new window
圖書
1.Scott, William R.(2003)。Financial Accounting Theory。Prentice Hall。  new window
2.Ferri, F.、Zheng, R.、Zou, Y.(2017)。Uncertainty in Managers' Reporting Objectives and Investors' Response to Earnings Reports: Evidence from the 2006 Executive Compensation Disclosures。Columbia Business School, The City University of New York。  new window
3.Aiken, Leona S.、West, Stephen G.、Reno, Raymond R.(1991)。Multiple regression: Testing and interpreting interactions。Sage。  new window
其他
1.Al-Baidhani, A. M.(2017)。Earnings Response Coefficient: Applying Individual and Portfolio Methods,https://papers.ssm.com/sol3/papers.cfm7abstractid-2925053。  new window
2.Azizi, F. M.,Pramuka, B. A.,Hidayat, T.(2016)。The Factors that Affect Earnings Response Coefficient on Miscellaneous Industry Manufacturing Sectors Company on the Indonesia Stock Exchange,https://papers.ssm.com/sol3/papers.cfm7abstractid=2752795。  new window
3.Can, G.(2017)。The Impact of Auditor Qualifications on Earnings Management of Companies Listed in Borsa istanbul Industrial Index,https://papers.ssrn.com/sol3/papers.cfm7abstract id=2978607。  new window
4.Cameran, M.,Campa, D.,Francis, J. R.(2017)。How Important is Partner Variation in Explaining Audit Quality?,https://papers.ssm.com/sol3/papers.cfm7abstractid=2744620。  new window
5.Cohen, J. R.,Dalton, D. W.,Holder-Webb, L.,McMillan, J. J.(2017)。An Analysis of Glass Ceiling Perceptions in the Accounting Profession,https://paDers.ssm.com/sol3/papers.cfm7abstract id-2966294。  new window
6.Ferri, J. L.,Merkley, K. J.,Pacclli, J.,Schrocder, J. H.(2017)。Do Audit Personnel Salaries Impact Audit Quality?,https://papers.ssm.com/sol3/papers.cfm7abstractid=2801909。  new window
7.Lennox, C. S.,Wu, X.(2017)。A Review of the Literature on Audit Partners,https://papers.ssm.com/sol3/papers.cfm7abstractid=2876174。  new window
8.Leidner, J. J.,Homer, S.(2016)。Results of Auditor Ratification Votes and Shareholders' Perceptions of External Financial Reporting Quality,https://papers.ssm.com/sol3/papers.cfm7abstract id=2777969。  new window
9.Lee, H. S.,Nagy, A. L.,Zimmerman, A. B.(2017)。Audit Partner Assignments and Audit Quality in the United States,https://papers.ssm.com/sol3/papers.cfm7abstractid=2825357。  new window
圖書論文
1.Meyers, L. J.(1989)。Gender differences in information processing: A selectivity interpretation。Cognitive an affective responses to advertising。Lexington, MA:D.C. Heath。  new window
 
 
 
 
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