期刊論文1. | Barton, Jan(2005)。Who Cares about Auditor Reputation?。Contemporary Accounting Research,22(3),549-586。 |
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。 延伸查詢 |
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。 |
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。 延伸查詢 |
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 |
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。 |
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 |
8. | Narayanan, V. G.(1994)。An Analysis of Auditor Liability Rules。Journal of Accounting Research,32(Supplement),39-59。 |
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。 延伸查詢 |
10. | Lys, T.、Watts, R. L.(1994)。Lawsuits against Auditors。Journal of Accounting Research,32(Supplement),65-93。 |
11. | Radhakrishnan, Suresh(1999)。Investors' Recovery Friction and Auditor Liability Rules。The Accounting Review,74(2),225-240。 |
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。 延伸查詢 |
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。 延伸查詢 |
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。 |
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。 延伸查詢 |
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。 延伸查詢 |
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。 延伸查詢 |
18. | Firth, M.(1990)。Auditor reputation: The impact of critical reports issued by government inspectors。RAND Journal of Economics,21(3),374-387。 |
19. | Skinner, D. J.、Srinivasan, S.(2012)。Audit quality and auditor reputation: Evidence from Japan。The Accounting Review,87(5),1737-1765。 |
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。 |
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 |
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。 |
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。 延伸查詢 |
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。 |
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。 |
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。 |
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。 |
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。 |
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。 |
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。 |
31. | Dye, Ronald A.(1993)。Auditing standards, legal liability, and auditor wealth。Journal of political Economy,101(5),887-914。 |
32. | Weir, Charlie、Laing, David(2001)。Governance Structures, Director Independence and Corporate Performance in the UK。European Business Review,13(2),86-95。 |
33. | Ball, R.(2009)。Market and political/regulatory perspectives on the recent accounting scandals。Journal of Accounting Research,47(2),277-323。 |
34. | Palmrose, Z.-V.(1991)。Trials of legal disputes involving independent auditors: Some empirical evidence。Journal of Accounting Research,29(Supplement),149-185。 |
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。 |
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。 |
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 |
38. | Chow, C. W.、Rice, S. J.(1982)。Qualified audit opinions and auditor switching。The Accounting Review,57(2),326-335。 |
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。 |
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。 |
41. | Carcello, J. V.、Palmrose, Z.-V.(1994)。Auditor Litigation and Modified Reporting on Bankrupt Clients。Journal of Accounting Research,32(Supplement),1-30。 |
42. | Dopuch, Nicholas、King, Ronald R.(1992)。Negligence Versus Strict Liability Regimes in Auditing: An Experimental Investigation。The Accounting Review,67(1),97-120。 |
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。 |
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。 延伸查詢 |
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。 延伸查詢 |
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。 延伸查詢 |
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。 延伸查詢 |
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。 |
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。 延伸查詢 |
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。 延伸查詢 |
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。 |
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。 |
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。 延伸查詢 |
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。 |
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。 |
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。 |
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。 延伸查詢 |
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。 延伸查詢 |
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。 延伸查詢 |
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。 |
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。 |
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。 |
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。 |
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。 |
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。 |
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。 |
67. | Palmrose, Z.-V.(1991)。An analysis of auditor litigation disclosures。Auditing: A Journal of Practice and Theory,10,54-71。 |
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。 |
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。 |
70. | Gillan, Stuart L.(2006)。Recent developments in corporate governance: An overview。Journal of Corporate Finance,12(3),381-402。 |
71. | Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。 |
72. | Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics,26(2),301-325。 |
73. | DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。 |
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。 |
75. | DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics,3(2),113-127。 |
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。 |
77. | Bowen, R. M.、Rajgopal, S.、Venkatachalam, M.(2008)。Accounting discretion, corporate governance and firm performance。Contemporary Accounting Research,25(2),351-405。 |
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。 |
79. | DeFond, Mark L.、Subramanyam, K. R.(1998)。Auditor Changes and Discretionary Accruals。Journal of Accounting and Economics,25(1),35-67。 |
80. | Denis, Diane K.(2001)。Twenty-five Years of Corporate Governance Research and counting。Review of Financial Economics,10(3),191-212。 |
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。 |
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。 |
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。 |
84. | Weisbach, Michael S.(1988)。Outside directors and CEO turnover。Journal of Financial Economics,20(1/2),431-460。 |
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。 延伸查詢 |
86. | Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance,52(2),737-783。 |
87. | Vafeas, Nikos(2000)。Board structure and the informativeness of earnings。Journal of Accounting and Public Policy,19(2),139-160。 |
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。 |
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。 |
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。 |