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題名:取消審計公費下限與審計品質
書刊名:中華會計學刊
作者:許恩得 引用關係蔡宜呈 引用關係
作者(外文):Hsu, En-teTsai, Yi-chen
出版日期:2018
卷期:14:1
頁次:頁63-95
主題關鍵詞:審計公費下限品牌聲譽會計師更換審計品質Audit fee floorBrand name reputationAuditor switchAudit quality
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:158
  • 點閱點閱:9
期刊論文
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2.Jeter, D. C.、Shaw, P. E.(1995)。Solicitation and auditor reporting decisions。The Accounting Review,70(2),293-315。  new window
3.吳清在、曾玉琦(20080700)。會計師事務所合併對審計獨立性之影響。會計評論,47,29-60。new window  延伸查詢new window
4.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
5.傅鍾仁、張福星、陳慶隆(20050100)。The Impact of Audit Failure on Auditor Conservatism: Is There a Contagious Effect of the Enron Case?。會計評論,40,31-67。new window  new window
6.DeAngelo, L. E.(1981)。Audit Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
7.汪瑞芝、陳明進(20070600)。兩稅合一前後上市公司融資決策之實證研究。交大管理學報,27(1),221-246。new window  延伸查詢new window
8.林世銘、林宗輝、蔡彥卿(20040400)。Earnings Management in Taiwan's Imputation Tax System。中華會計學刊,4(2),127-152。new window  延伸查詢new window
9.Hackenbrack, K.、Jensen, K. J.、Payne, J. L.(2000)。The effect of a bidding restriction on the audit services market。Journal of Accounting Research,38(2),355-374。  new window
10.Wilson, T. E. Jr.、Grimlund, R. A.(1990)。An examination of the importance of an auditor's reputation。Auditing: A Journal of Practice and Theory,9(2),43-59。  new window
11.李建然、林秀鳳(20130100)。大型會計師事務所之審計品質真的比非大型會計師事務所好嗎?從抑制盈餘管理的角度探討--控制自我選擇偏誤的重要性。中華會計學刊,9(1),77-110。new window  延伸查詢new window
12.王貞靜、張瑀珊、林凱薰、王泰昌(20120100)。審計品質與資訊不對稱之關聯性。中華會計學刊,8(1),89-140。new window  延伸查詢new window
13.Brown, Lawrence D.(2001)。A temporal analysis of earnings surprises: Profits versus losses。Journal of Accounting Research,39(2),221-241。  new window
14.李建然、陳政芳(20040100)。審計客戶重要性與盈餘管理:以五大事務所組別為觀察標的。會計評論,38,59-80。new window  延伸查詢new window
15.Krishnan, G. V.(2003)。Audit Quality and the Pricing of Discretionary Accruals。Auditing: A Journal of Practice & Theory,22(1),109-126。  new window
16.Pearson, Tim、Trompeter, Greg(1994)。Competition in the market for audit services: The effect of supplier concentration on audit fees。Contemporary Accounting Research,11(1),115-135。  new window
17.Neal, Terry L.、Riley, Richard R. Jr.(2004)。Auditor industry specialist research design。Auditing: A Journal of Practice & Theory,23(2),169-177。  new window
18.DeFond, Mark L.、Francis, Jere 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
19.蘇裕惠(20001000)。Audit Fees and Auditor Size: A Study of Audit Market in Taiwan。中華會計學刊,1,59-78。new window  new window
20.Reynolds, J. Kenneth、Francis, Jere R.(2000)。Does size matter? The influence of large clients on office-level auditor reporting decisions。Journal of Accounting and Economics,30(3),375-400。  new window
21.Heninger, William G.(2001)。The Association between Auditor Litigation and Abnormal Accruals。The Accounting Review,76(1),111-126。  new window
22.Magee, Robert P.、Tseng, Mei-Chiun(1990)。Audit Pricing and Independence。The Accounting Review,65(2),315-336。  new window
23.林蓬榮(20000800)。產業對會計師事務所滿意度調查。實用稅務,308,29-37。  延伸查詢new window
24.Chow, C. W.、Rice, S. J.(1982)。Qualified audit opinions and auditor switching。The Accounting Review,57(2),326-335。  new window
25.Antle, R.、Nalebuff, B.(1991)。Conservatism and Auditor-Client Negotiations。Journal of Accounting Research,29(Supplement),31-54。  new window
26.Elitzur, R. R.、Falk, H.(1996)。Auctions for audit services and low-balling。Auditing: A Journal of Practice & Theory,15(Supplement),41-59。  new window
27.McDaniel, L. S.(1990)。The Effects of Time Pressure and Audit Program Structure on Audit Performance。Journal of Accounting Research,28(2),267-285。  new window
28.Craswell, Allen T.、Francis, Jere R.(1999)。Pricing Initial Audit Engagements: A Test of Competing Theories。The Accounting Reviews,74(2),201-216。  new window
29.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
30.Beatty, Randolph P.(1989)。Auditor reputation and the pricing of initial public offerings。The Accounting Review,64(4),693-709。  new window
31.Copley, P. A.、Doucet, Mary S.(1993)。The impact of competition on the quality of governmental audits。Auditing: a journal of practice and theory,12(1),88-98。  new window
32.Craswell, Allen T.、Francis, Jere R.、Taylor, Stephen L.(1995)。Auditor brand name reputations and industry specializations。Journal of Accounting and Economics,20(3),297-322。  new window
33.Moizer, P.(1997)。Auditor Reputation: The International Empirical Evidence。International Journal of Auditing,1(1),61-74。  new window
34.Aharony, Joseph、Lin, Chan Jane、Loeb, Martin P.(1993)。Initial Public Offerings, Accounting Choices, and Earnings Management。Contemporary Accounting Research,10(1),61-81。  new window
35.Jensen, K. L.、Payne, J. L.(2005)。The introduction of price competition in a municipal audit market。Auditing: A Journal of Practice & Theory,24(2),137-152。  new window
36.羅吉台(1998)。我贊成公平會廢除審計簽證酬金標準之建議。會計研究月刊,152,17-19。  延伸查詢new window
37.Dye, Ronald A.(1991)。Informationally Motivated Auditor Replacement。Journal of Accounting & Economics,14(4),347-374。  new window
38.Simon, D. T.、Francis, J. R.(1988)。The Effects of Auditor Change on Audit Fees: Tests of Price Cutting and Price Recovery。The Accounting Review,63(2),255-269。  new window
39.López, D. M.、Peters, G. F.(2012)。The effect of workload compression on audit quality。Auditing: A Journal of Practice & Theory,31(4),139-165。  new window
40.張文瀞、吳幸螢(20050100)。品牌聲譽、產業專業化與審計人員市場佔有率關連性:取消審計公費下限分析。會計評論,40,91-118。new window  延伸查詢new window
41.吳榮義(19981100)。亞洲金融風暴對臺灣經濟所造成的影響。新世紀智庫論壇,4,92-94。  延伸查詢new window
42.汪瑞芝、李依純(20151100)。所得稅資訊內涵對盈餘持續性之影響。當代會計,16(2),145-173。new window  延伸查詢new window
43.Francis, J. R.、Maydew, E. L.、Sparks, H. C.(1999)。The role of big6 auditors in the credible reporting of accruals。Auditing: A Journal of Practice & Theory,18(2),17-34。  new window
44.Francis, J. R.、Mehta, M. N.、Zhao, W.(2017)。Audit office reputation shocks from gains and losses of major industry clients。Contemporary Accounting Research,34(4),1922-1974。  new window
45.Kanodia, C.、Mukherji, A.(1994)。Auditing pricing, lowballing and auditor turnover: A dynamic analysis。The Accounting Review,69(4),593-615。  new window
46.Newton, N. J.、Wang, D.、Wilkins, M. S.(2013)。Does a lack of choice lead to lower quality? Evidence from auditor competition and client restatements。Auditing: A Journal of Practice & Theory,32(3),31-67。  new window
47.Chaney, Paul K.、Jeter, Debra C.、Shivakumar, Lakshmanan(2004)。Self-selection of auditors and audit pricing in private firms。The Accounting Review,79(1),51-72。  new window
48.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
49.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
50.Teoh, Siew Hong、Wong, T. J.(1993)。Perceived Auditor Quality and the Earnings Response Coefficient。The Accounting Review,68(2),346-366。  new window
51.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics,3(2),113-127。  new window
52.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
53.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
54.Simunic, Dan A.(1980)。The Pricing of Audit Services: Theory and Evidence。Journal of Accounting Research,18(1),161-190。  new window
55.Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies,22(1),435-480。  new window
56.DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics,25(1),35-67。  new window
57.汪瑞芝(20060500)。兩稅合一制對公司資本投資影響之實證研究。中華管理評論,9(2),(5)1-(5)18。  延伸查詢new window
58.Francis, Jere R.、Wang, Dechun(2008)。The joint effect of investor protection and Big 4 audits on earnings quality around the world。Contemporary Accounting Research,25(1),157-191。  new window
59.Francis, J. R.(2004)。What do we know about audit quality?。The British Accounting Review,36(4),345-368。  new window
60.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
61.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
62.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
63.鄭丁旺(20030600)。對訂定會計師最低酬金標準的管見。會計研究月刊,211,12-13。  延伸查詢new window
64.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
65.Lawrence, Alastair、Minutti-Meza, Miguel、Zhang, Ping(2011)。Can Big 4 versus Non-Big 4 differences in audit-quality proxies be attributed to client characteristics?。The Accounting Review,86(1),259-286。  new window
66.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
67.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。  new window
68.Pittman, J. A.、Fortin, S.(2004)。Auditor Choice and the Cost of Debt Capital for Newly Public Firms。Journal of Accounting and Economics,37(1),113-136。  new window
會議論文
1.Dopuch, N.、Simunic, D. A.(1980)。The competition in auditing: An assessment。The Fourth Symposium on Auditing Research。  new window
學位論文
1.吳淑敏(2002)。取消審計公費下限之研究(碩士論文)。元智大學。  延伸查詢new window
圖書
1.Simunic, D. A.、Stein, M. T.(1987)。Product Differentiation in Auditing: Auditor Choice in the Market for Unseasoned New Issues。Vancouver, British Columbia:The Canadian Certified General Accountants' Research Foundation。  new window
2.Shepherd, W. G.(1997)。The economics of industrial organization。Prentice-Hall, Inc.。  new window
3.Greene, W. H.(2000)。Econometric analysis。Upper Saddle River, NJ:Prentice Hall。  new window
其他
1.林文義(20010516)。爭訂酬金標準會計師卯上公平會。  延伸查詢new window
 
 
 
 
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