:::

詳目顯示

回上一頁
題名:探討內部治理機制、會計師聲譽與會計師更換之關係
書刊名:會計審計論叢
作者:黃劭彥 引用關係陳俊志吳東憲 引用關係林鈺潔
作者(外文):Huang, Shaio-yanChen, Chun-chihWu, Tung-hsienLin, Yu-jie
出版日期:2018
卷期:8:2
頁次:頁31-73
主題關鍵詞:財報舞弊內部治理機制會計師聲譽會計師更換FraudCorporate governanceAuditor reputationAuditor switch
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(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:208
  • 點閱點閱:13
期刊論文
1.Barton, Jan(2005)。Who Cares about Auditor Reputation?。Contemporary Accounting Research,22(3),549-586。  new window
2.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
3.Hermalin, B. E.、Weisbach, M. S.(2003)。Boards of directors as endogenously determined institutions: A survey of the economic literature。Economic Policy Review,9(1),7-26。  new window
4.黃劭彥、鍾宇軒、歐建民(20090500)。股權結構、背書保證、會計師核閱與自願性財務預測精準度之關聯性研究。當代會計,10(1),29-62。new window  延伸查詢new window
5.葉銀華(20020700)。從臺灣上市公司網站資訊揭露看透明度。會計研究月刊,200,70-77。  延伸查詢new window
6.Firth, M. A.、Rui, O. M.、Wu, X.(2012)。Rotate back or not after mandatory audit partner rotation?。Journal of Accounting and Public Policy,31(4),356-373。  new window
7.高蘭芬、陳振遠、李焮慈(2006)。資訊透明度及席次控制權與現金流量權偏離對公司績效之影響--以臺灣電子業為例。臺灣管理學刊,6(2),81-104。  延伸查詢new window
8.Narayanan, V. G.(1994)。An Analysis of Auditor Liability Rules。Journal of Accounting Research,32(Supplement),39-59。  new window
9.李馨蘋、莊宗憲(20070600)。公司治理機制與公司績效之實證研究。東吳經濟商學學報,57,1-27。new window  延伸查詢new window
10.Lys, T.、Watts, R. L.(1994)。Lawsuits against Auditors。Journal of Accounting Research,32(Supplement),65-93。  new window
11.Radhakrishnan, Suresh(1999)。Investors' Recovery Friction and Auditor Liability Rules。The Accounting Review,74(2),225-240。  new window
12.劉連煜(20100400)。現行上市上櫃公司獨立董事制度之檢討暨改進方案--從實證面出發。政大法學評論,114,53-156。new window  延伸查詢new window
13.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
14.Dalton, D. R.、Daily, C. M.、Ellstrand, A. E.、Johnson, J. L.(1998)。Meta-analytic reviews of board composition, leadership structure, and financial performance。Strategic Management Journal,19(3),269-290。  new window
15.李建然、陳信吉、湯麗芬(20131100)。客戶重要性與審計品質--從簽證會計師角度分析。當代會計,14(2),147-174。new window  延伸查詢new window
16.洪玉舜、顏信輝(20110800)。會計師懲戒程度對簽證保守性之影響。管理學報,28(4),325-343。new window  延伸查詢new window
17.陳立偉(20091200)。簽證客戶股價影響因素之實證研究。會計與公司治理,6(2),65-83。new window  延伸查詢new window
18.Firth, M.(1990)。Auditor reputation: The impact of critical reports issued by government inspectors。RAND Journal of Economics,21(3),374-387。  new window
19.Skinner, D. J.、Srinivasan, S.(2012)。Audit quality and auditor reputation: Evidence from Japan。The Accounting Review,87(5),1737-1765。  new window
20.Weber, J.、Willenborg, M.、Zhang, J.(2008)。Does auditor reputation matter? The case of KPMG Germany and ComROAD AG。Journal of Accounting Research,46(4),941-972。  new window
21.柯承恩(20080300)。誰是執行長(CEO):從公司治理看執行長權責的歸屬。臺灣經濟論衡,6(3),30-42。  延伸查詢new window
22.Melumad, Nahum D.、Thoman, Lynda(1990)。On auditors and the courts in an adverse selection setting。Journal of Accounting Research,28(1),77-120。  new window
23.陳冠宙、陳育成、陳雪如(20050600)。影響上市公司網站資訊透明度因子之實證。會計與公司治理,2(1),33-59。new window  延伸查詢new window
24.Chang, H.、Agnes Cheng, C. S.、Reichelt, K. J.(2010)。Market reaction to auditor switching from Big 4 to Third-Tier small accounting firms。Auditing: A Journal of Practice & Theory,29(2),83-114。  new window
25.Knechel, W. R.、Naiker, V.、Pacheco, G.(2007)。Does auditor industry specialization matter? Evidence from market reaction to auditor switches。Auditing: A Journal of Practice & Theory,26(1),19-45。  new window
26.Chen, K. Y.、Zhou, J.(2007)。Audit committee, board characteristics, and auditor switch decisions by Andersen's clients。Contemporary Accounting Research,24(4),1085-1117。  new window
27.Griffin, P. A.、Lont, D. H.(2010)。Do Investors Care about Auditor Dismissals and Resignations? What Drives the Response?。Auditing: A Journal of Practice and Theory,29(2),189-214。  new window
28.Dhaliwal, Dan S.、Salamon, Gerald L.、Dan Smith, E.(1982)。The effect of owner versus management control on the choice of accounting methods。Journal of Accounting and Economics,4(1),41-53。  new window
29.Brickley, James A.、Coles, Jeffrey L.、Terry, Rory L.(1994)。Outside directors and the adoption of poison pills。Journal of Financial Economics,35(3),371-390。  new window
30.Beasley, Mark S.、Carcello, Joseph V.、Hermanson, Dana R.、Lapides, Paul D.(2000)。Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms。Accounting Horizons,14(4),441-454。  new window
31.Dye, Ronald A.(1993)。Auditing standards, legal liability, and auditor wealth。Journal of political Economy,101(5),887-914。  new window
32.Weir, Charlie、Laing, David(2001)。Governance Structures, Director Independence and Corporate Performance in the UK。European Business Review,13(2),86-95。  new window
33.Ball, R.(2009)。Market and political/regulatory perspectives on the recent accounting scandals。Journal of Accounting Research,47(2),277-323。  new window
34.Palmrose, Z.-V.(1991)。Trials of legal disputes involving independent auditors: Some empirical evidence。Journal of Accounting Research,29(Supplement),149-185。  new window
35.Millstein, Ira M.、MacAvoy, Paul W.(1998)。The Active Board of Directors and Performance of the Large Publicly Traded Corporation。Columbia Law Review,98(5),1283-1322。  new window
36.Stice, J. D.(1991)。Using Financial and Market Information to Identify Pre-Engagement Factors Associated with Lawsuits Against Auditors。The Accounting Review,66(3),516-533。  new window
37.官月缎、梁盛泰(20110200)。會計師更換與繼續經營疑慮審計意見。中華管理評論,14(1),(5)0-(5)23。  延伸查詢new window
38.Chow, C. W.、Rice, S. J.(1982)。Qualified audit opinions and auditor switching。The Accounting Review,57(2),326-335。  new window
39.DeFond, Mark L.、Hann, Rebecca N.、Hu, Xuesong(2005)。Does the market value financial expertise on audit committees of boards of directors?。Journal of Accounting Research,43(2),153-193。  new window
40.Buckless, F. A.、Peace, R. L.(1993)。The Influence of the Source of Professional Standards on Juror Decision Making。The Accounting Review,68(1),164-175。  new window
41.Carcello, J. V.、Palmrose, Z.-V.(1994)。Auditor Litigation and Modified Reporting on Bankrupt Clients。Journal of Accounting Research,32(Supplement),1-30。  new window
42.Dopuch, Nicholas、King, Ronald R.(1992)。Negligence Versus Strict Liability Regimes in Auditing: An Experimental Investigation。The Accounting Review,67(1),97-120。  new window
43.Dopuch, N.、King, R. R.、Schatzberg, J. W.(1994)。An Experimental Investigation of Alternative Damage-Sharing Liability Regimes with an Auditing Perspective。Journal of Accounting Research,32,103-130。  new window
44.盧正宗、李大千、林靖傑(20120600)。整合雲端運算技術與服務導向架構(SOA)建構審計支援系統。電子商務學報,14(2),281-306。new window  延伸查詢new window
45.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
46.黃劭彥、盧正宗、林琦珍、林麗琦(20100500)。會計師簽發繼續經營疑慮審計意見對財務報表公告時間落差之影響。當代會計,11(1),79-114。new window  延伸查詢new window
47.薛健宏、許崇源(20120300)。董監持股、企業風險與技術投資對公司運用經理人工作誘因、內部監督機制之影響。證券市場發展,24(1)=93,67-110。new window  延伸查詢new window
48.Aboody, David、Kasznik, Ron(2000)。CEO stock option awards and the timing of corporate voluntary disclosures。Journal of Accounting and Economics,29(1),73-100。  new window
49.黃劭彥、林琦珍、田耕銘(20121200)。探討會計師事務所更換、審計公費下降與審計品質之關係。朝陽商管評論,11(2),43-76。new window  延伸查詢new window
50.李建然、許書偉、湯麗芬(20080900)。內部稽核品質與財務報表品質之關聯性。輔仁管理評論,15(3),33-62。new window  延伸查詢new window
51.Dhaliwal, Dan S.、Naiker, Vic、Navissi, Farshid(2010)。The Association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees。Contemporary Accounting Research,27(3),787-827。  new window
52.Stefaniak, C. M.、Robertson, J. C.、Houston, R. W.(2009)。The causes and consequences of auditor switching: A review of the literature。Journal of Accounting Literature,28,47-121。  new window
53.蔡璧徽、王志成(20091200)。臺灣企業公司治理與公司下市櫃之關聯性分析。商略學報,1(1),41-56。new window  延伸查詢new window
54.Abbott, Lawrence J.、Park, Young、Parker, Susan(2000)。The effects of audit committee activity and independence on corporate fraud。Managerial Finance,26(11),55-68。  new window
55.Blouin, J.、Grein, B. M.、Rountree, B. R.(2007)。An analysis of forced auditor change: The case of former Arthur Andersen clients。Accounting Review,82(3),621-650。  new window
56.Kothari, S. P.、Lys, T.、Smith, C. W.、Watts, R. L.(1988)。Auditor liability and information disclosure。Journal of Accounting, Auditing, and Finance,3(4),307-339。  new window
57.林孝倫、郭俐君(20161100)。臺灣會計師更換之市場反應。當代會計,17(2),235-264。new window  延伸查詢new window
58.林灼榮、李秀英、彭作奎、施佩雯(20170600)。集團企業家族控股、董事會組成與企業績效之關聯性--配對法之應用。企業管理學報,113,31-60。new window  延伸查詢new window
59.俞洪昭、戚務君、李承易(20001100)。我國會計師受懲戒原因與種類之關聯性分析。風險管理學報,2(2),37-56。new window  延伸查詢new window
60.Asthana, S. C.、Balsam, S.、Krishnan, J.(2010)。Corporate governance, audit firm reputation, auditor switches, and client stock price reactions: The Andersen experience。International Journal of Auditing,14(3),274-293。  new window
61.Bewley, K.、Chung, J.、McCracken, S.(2008)。An examination of auditor choice using evidence from Andersen's demise。International Journal of Auditing,12(2),89-110。  new window
62.Franz, D. R.、Crawford, D.、Johnson, E. N.(1998)。The impact of litigation against an audit firm on the market value of non-litigating clients。Journal of Accounting, Auditing, and Finance,13(2),117-134。  new window
63.Frendy、Hu, D.(2014)。Japanese stock market reaction to announcements of news affecting auditors' reputation: The case of the Olympus fraud。Journal of Contemporary Accounting & Economics,10(3),206-224。  new window
64.Murase, H.、Numata, S.、Takeda, F.(2011)。Reputation of low-quality Big 4 and non-Big 4 auditors: Evidence from auditor switches of former ChuoAoyama clients。Journal of Governance and Regulation,2(1),7-23。  new window
65.Nelson, J.、Ronen, J.、White, L.(1988)。Legal liability and the markets for auditing services。Journal of Accounting, Auditing, and Finance,3(3),255-285。  new window
66.Palmrose, Z.-V.(1988)。1987 Competitive manuscript co-winner: An analysis of auditor litigation and audit service quality。The Accounting Review,63(1),55-73。  new window
67.Palmrose, Z.-V.(1991)。An analysis of auditor litigation disclosures。Auditing: A Journal of Practice and Theory,10,54-71。  new window
68.Wallace, W. A.(2004)。The economic role of the audit in free and regulated markets: A look back and a look forward。Research in Accounting Regulation,17,267-298。  new window
69.Morck, Randall、Shleifer, Andrei、Vishny, Robert W.(1988)。Management Ownership and Market Valuation: An Empirical Analysis。Journal of Financial Economics,20(1/2),293-315。  new window
70.Gillan, Stuart L.(2006)。Recent developments in corporate governance: An overview。Journal of Corporate Finance,12(3),381-402。  new window
71.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
72.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。  new window
73.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
74.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
75.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics,3(2),113-127。  new window
76.Francis, J. R.、Wilson, E. R.(1988)。Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation。The Accounting Review,63(4),663-682。  new window
77.Bowen, R. M.、Rajgopal, S.、Venkatachalam, M.(2008)。Accounting discretion, corporate governance and firm performance。Contemporary Accounting Research,25(2),351-405。  new window
78.Johnson, W. B.、Lys, T.(1990)。The market for audit services: Evidence from voluntary auditor changes。Journal of Accounting and Economics,12(1-3),281-308。  new window
79.DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics,25(1),35-67。  new window
80.Denis, Diane K.(2001)。Twenty-five Years of Corporate Governance Research and counting。Review of Financial Economics,10(3),191-212。  new window
81.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research,13(1),1-36。  new window
82.Jensen, Michael C.、Ruback, Richard S.(1983)。The market for corporate control: The scientific evidence。Journal of Financial Economics,11(1-4),5-50。  new window
83.Claessens, Stijn、Djankov, Simeon、Fan, Joseph P. H.、Lang, Larry H. P.(2002)。Disentangling the Incentive and Entrenchment Effects of Large Shareholdings。The Journal of Finance,57(6),2741-2771。  new window
84.Weisbach, Michael S.(1988)。Outside directors and CEO turnover。Journal of Financial Economics,20(1/2),431-460。  new window
85.洪雪卿、陳薇如、傅雁鈴(20131200)。影響企業社會責任績效之重要因素為何?。商管科技季刊,14(4),405-441。new window  延伸查詢new window
86.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance,52(2),737-783。  new window
87.Vafeas, Nikos(2000)。Board structure and the informativeness of earnings。Journal of Accounting and Public Policy,19(2),139-160。  new window
88.Baysinger, Barry D.、Hoskisson, Robert E.(1990)。The composition of boards of directors and strategic control: effects on corporate strategy。Academy of Management Review,15(1),72-87。  new window
89.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics,3(4),305-360。  new window
90.Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review,71(4),443-465。  new window
會議論文
1.Millstein, I. M.(2001)。The evolution of corporate governance in the United States-Briefly told。EU Rome Forum,The Mentor Group 。  new window
學位論文
1.蘇惠卿(2005)。股權集中度、管理當局機制及董事會特性與盈餘管理之相關性研究(碩士論文)。國立成功大學。  延伸查詢new window
2.劉福全(2009)。董監事持股質押比率對股價之影響(碩士論文)。國立中正大學。  延伸查詢new window
其他
1.Public Company Accounting Oversight Board(2011)。Improving the transparency of audits: proposed amendments to PCAOB auditing standards and form 2,http://pcaobus.org/rules/rulemaking/docket029/pcaob_release_2011-007.pdf。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關書籍
 
無相關著作
 
QR Code
QRCODE