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題名：審計委員會與企業避稅
書刊名：臺灣管理學刊
作者：邱安安 引用關係
作者(外文)：Chiu, An-an
出版日期：2018
卷期：18:1
頁次：頁23-43
主題關鍵詞：審計委員會；避稅；審計委員會規模；Audit committee；Tax avoidance；Audit committee size
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:137
  • 點閱點閱:16
期刊論文
1.Jayaraman, S.(2012)。The effect of enforcement on timely loss recognition: Evidence from insider trading laws。Journal of Accounting and Economics，53(1/2)，77-97。  new window
2.張瀞云(20110700)。利潤分紅與公司逃漏稅。經濟與管理論叢，7(2)，185-198。new window  延伸查詢new window
3.Crocker, Keith J.、Slemrod, Joel(2005)。Corporate tax evasion with agency costs。Journal of Public Economics，89(9/10)，1593-1610。  new window
4.Willekens, M.、Bauwhede, H. V.、Gaeremynck, A.(2004)。Voluntary audit committee formation and practices among Belgian listed companies。International Journal of Auditing，8(3)，207-222。  new window
5.McDaniel, L.、Martin, R. D.、Maines, L. A.(2002)。Evaluating financial reporting quality: the effects of financial expertise vs. financial literacy。The Accounting Review，77(Supplement)，139-167。  new window
6.Mills, Lillian F.(1998)。Book-Tax Differences and Internal Revenue Service Adjustments。Journal of Accounting Research，36(2)，343-356。  new window
7.Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review，83(1)，61-82。  new window
8.Graham, John R.、Tucker, Alan L.(2006)。Tax shelters and corporate debt policy。Journal of Financial Economics，81(3)，563-594。  new window
9.Carcello, J. V.、Neal, T. L.(2003)。Audit committee characteristics and auditor dismissals following "new" going-concern reports。The Accounting Review，78(1)，95-117。  new window
10.Bankman, J.(2004)。The tax shelter problem。National Tax Journal，57(4)，925-936。  new window
11.葉銀華、林志豪(20140900)。上市櫃公司要設置審計委員會？審計委員會與盈餘管理之研究。輔仁管理評論，21(3)，1-21。new window  延伸查詢new window
12.Frank, Mary M.、Lynch, Luann J.、Rego, Sonja O.(2009)。Tax reporting aggressiveness and its relation to aggressive financial reporting。The Accounting Review，84(2)，467-496。  new window
13.Carcello, Joseph V.、Neal, Terry L.(2000)。Audit committee composition and auditor reporting。The Accounting Review，75(4)，453-467。  new window
14.劉連煜(20030300)。健全獨立董監事與公司治理之法制研究--公司自治、外部監控與政府規制之交錯。月旦法學，94，131-154。new window  延伸查詢new window
15.Desai, M. A.、Dharmapala, D.(2006)。Corporate Tax Avoidance and High-Powered Incentives。Journal of Financial Economics，79(1)，145-179。  new window
16.Richardson, G.、Taylor, G.、Lanis, R.(2013)。The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis。Journal of Accounting & Public Policy，32(3)，68-88。  new window
17.黃美祝、楊佩璇(20111100)。集團企業與非集團企業避稅程度之比較。會計學報，4(1)，1-22。new window  延伸查詢new window
18.Armstrong, C. S.、Blouin, J. L.、Jagolinzer, A. D.、Larcker, D. F.(2015)。Corporate governance, incentives, and tax avoidance。Journal of Accounting and Economics，60(1)，1-17。  new window
19.Chen, Kong-Pin、Chu, C. Y. Cyrus(2005)。Internal Control Versus External Manipulation: A Model of Corporate Income Tax Evasion。The RAND Journal of Economics，36(1)，151-164。  new window
20.Weisbach, D. A.(2002)。An economic analysis of anti-tax-avoidance doctrines。American Law and Economics Review，4(1)，88-115。  new window
21.陳明進、蔡麗雯(20061200)。財稅所得差異決定因素及課稅所得推估之研究。管理學報，23(6)，739-763。new window  延伸查詢new window
22.林嬌能(20160600)。獨立董事在企業租稅規劃的監督效果。會計審計論叢，6(1)，55-86。new window  延伸查詢new window
23.魏妤珊、邱敬貿、黃淑惠(20151200)。法人董事與企業避稅：臺灣股票市場之實證研究。證券市場發展季刊，27(4)=108，1-42。new window  延伸查詢new window
24.Attwood, T. J.、Omer, T. C.、Shelley, M. K.(1998)。Before-tax versus after-tax earnings as performance measures in compensation contracts。Managerial Finance，24(11)，29-43。  new window
25.Desai, M. A.、Dharmapala, D.(2009)。Earnings management, corporate tax shelters, and book-tax alignment。National Tax Journal，62(1)，169-186。  new window
26.Lanis, R.、Richardson, G.(2016)。Outside directors, corporate social responsibility performance, and corporate tax aggressiveness: An empirical analysis。Journal of Accounting, Auditing & Finance，33(2)，1-24。  new window
27.Markle, K. S.、Shackelford, D. A.(2012)。Cross-country comparisons of corporate income taxes。National Tax Journal，65(3)，493-528。  new window
28.Song, J.、Windram, B.(2004)。Benchmarking audit committee effectiveness in financial reporting。International Journal of Auditing，8(3)，195-205。  new window
29.Watson, L.(2015)。Corporate social responsibility, tax avoidance, and earnings performance。The Journal of the American Taxation Association，37(2)，1-21。  new window
30.Rosenbaum, Paul R.、Rubin, Donald B.(1983)。The Central Role of the Propensity Score in Observational Studies for Causal Effects。Biometrika，70(1)，41-55。  new window
31.許文馨(20140900)。Can Audit Committee Improve Earnings Quality More than the Supervisors in Taiwan?。臺大管理論叢，24(S1)，203-232。new window  new window
32.Krishnan, J.(2005)。Audit committee quality and internal control: an empirical analysis。The Accounting Review，80(2)，649-675。  new window
33.陳明進(20030100)。我國租稅優惠對營利事業租稅負擔之影響。管理評論，22(1)，127-151。new window  延伸查詢new window
34.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-162。  new window
35.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics，50(2/3)，127-178。  new window
36.林嬌能、許彩蓮(20111100)。家族企業與租稅規劃之關聯性。會計學報，4(1)，23-49。new window  延伸查詢new window
37.Chen, Shuping P.、Chen, Xia、Cheng, Qiang、Shevlin, Terry(2010)。Are family firms more tax aggressive than non-family firms?。Journal of Financial Economics，95(1)，41-61。  new window
38.Lanis, R.、Richardson, G.(2012)。Corporate Social Responsibility and Tax Aggressiveness: An Empirical Analysis。Journal of Accounting and Public Policy，31(1)，86-108。  new window
39.Manzon, Gil B. Jr.、Plesko, George A.(2002)。The Relation between Financial and Tax Reporting Measures of Income。Tax Law Review，55(2)，175-214。  new window
40.Wilson, Ryan J.(2009)。An examination of corporate tax shelter participants。The Accounting Review，84(3)，969-999。  new window
41.黃美祝(20100100)。財稅差異金額大小對國稅局選案查核之影響。會計評論，50，23-55。new window  延伸查詢new window
42.Abbott, Lawrence J.、Parker, Susan、Peters, Gary F.(2004)。Audit Committee Characteristics and Restatements: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations。Auditing: A Journal of Practice & Theory，23(1)，69-87。  new window
43.Hanlon, Michelle、Slemrod, Joel(2009)。What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News about Tax Shelter Involvement。Journal of Public Economics，93(1/2)，126-141。  new window
44.McGill, G. A.、Outslay, E.(2004)。Lost in Translation: Detecting Tax Shelter Activity in Financial Statements。National Tax Journal，57(3)，739-756。  new window
45.McGuire, S. T.、Omer, Thomas C.、Wang, Dechun(2012)。Tax avoidance: does tax-specific industry expertise make a difference?。The Accounting Review，87(3)，975-1003。  new window
46.Phillips, John D.、Pincus, Morton、Rego, Sonja O.(2003)。Earnings management: new evidence based on deferred tax expense。The Accounting Review，78(2)，491-521。  new window
47.Lin, J. W.、Li, J. F.、Yang, J. S.(2006)。The effect of audit committee performance on earnings quality。Managerial Auditing Journal，21(9)，921-933。  new window
研究報告
1.Bertrand, M.、Mullainathan, S.(2003)。Are Emily and Greg more employable than Lakisha and Jamal? A field experiment on labor market discrimination。Cambridge, MA：National Bureau of Economic Research。  new window
學位論文
1.何詩雅(2014)。董事會政治關係與關係人交易對節稅效果之影響(碩士論文)。國立臺中科技大學。  延伸查詢new window
2.周易成(2012)。審計委員會特性與會計師獨立性--中國之實證(碩士論文)。中國文化大學。  延伸查詢new window
3.張晉源(2011)。審計委員會之設置及其結構對盈餘管理行為之影響(碩士論文)。國立雲林科技大學。  延伸查詢new window
4.張嘉祥(2012)。審計委員會特性與盈餘管理之關聯性--香港之實證研究(碩士論文)。中國文化大學。  延伸查詢new window
5.黃詩硯(2013)。家族企業、董事會特性與租稅規避之關係(碩士論文)。國立中興大學。  延伸查詢new window
圖書
1.Williams, D. F.(2007)。Developing The Concept of Tax Governance。London：KPMG。  new window
2.Blue Ribbon Committee(1999)。Report and recommendations of the Blue Ribbon Committee on improving the effectiveness of corporate audit committees。New York：Stock Exchange。  new window
其他
1.吳國卿(2010)。Google海外避稅 省31億美元，https://www.gamebase.com.tw/news/topic/91623246/。  延伸查詢new window
2.徐家傲(2014)。台灣頂新集團逃稅案 公司負責人魏應充獲緩起訴，http://taihai.fjsen.com/2014-04/08/content_13843244.htm。  延伸查詢new window
3.D'Ascenzo, M.(2010)。What's tax got to do with it?，http://www.ato.gov.au/corporate/content.aspx?doc=/content/00231451.htm。  new window
4.Felo, A. J.，Krishnamurthy, S.，Solieri, S. A.(2003)。Audit committee characteristics and the perceived quality of financial reporting: An empirical analysis，https://papers.ssrn.com/sol3/papers.cfm?abstract_id=401240。  new window
5.Hsu, P. H.，Moore, J. A.，Neubaum, D. O.(2014)。Tax avoidance, financial experts on the board, and business strategy，https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2504845。  new window
6.Kocieniewski, D.(2011)。U.S. business has high tax rates but pays less，https://www.nytimes.com/2011/05/03/business/economy/03rates.html。  new window
7.Robinson, J. R.，Xue, Y.，Zhang, M. H.(2012)。Tax planning and financial expertise in the audit committee，https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2146003。  new window
圖書論文
1.Erie, B.(2008)。Tax Risk Management and Board Responsibility。Tax and Corporate Governance。Springer-Verlag。  new window
2.Desai, M. A.、Dharmapala, D.(2008)。Tax and corporate governance: An economic approach。Tax and corporate governance。Berlin：Springer-Verlag。  new window
 
 
 
 
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