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題名:客戶重要性與租稅規避程度間之關聯性
書刊名:當代會計
作者:范良芳邱彥毅薛敏正 引用關係
作者(外文):Fan, Liang-fangChiou, Yan-yiShiue, Min-jeng
出版日期:2019
卷期:20:1
頁次:頁91-116
主題關鍵詞:客戶重要性經濟依存度審計公費租稅規避程度Client importanceEconomic dependenceAudit feeTax avoidance
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(3) 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:3
  • 共同引用共同引用:100
  • 點閱點閱:15
期刊論文
1.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
2.Shafer, W. E.、Morris, R. E.、Ketchand, A. A.(1999)。The effects of formal sanctions on auditor independence。Auditing: A Journal of Practice & Theory,18(2),85-101。  new window
3.Goldman, A.、Barlev, B.(1974)。The auditor-firm conflict of interests: Its implications for independence。The Accounting Review,49(4),707-718。  new window
4.官月緞、郭子建(20110500)。客戶重要性、非審計服務與會計師任期對審計品質之影響。當代會計,12(1),1-30。new window  延伸查詢new window
5.廖秀梅、王貞靜、戚務君(20120100)。一套臺灣完整的審計公費資訊告訴我們什麼?。中華會計學刊,8(1),49-88。new window  延伸查詢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.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
8.Craswell, A. T.、Stokes, D. J.、Laughton, J.(2002)。Auditor independence and fee dependence。Journal of Accounting and Economics,33(2),253-275。  new window
9.Desai, M. A.、Dharmapala, D.(2006)。Corporate tax avoidance and high-powered incentives。Journal of Financial Economics,79(1),145-179。  new window
10.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Auditor Quality。Journal of Accounting and Economics,3(3),183-199。  new window
11.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
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.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
14.傅鍾仁、張福星、陳慶隆(2005)。審計失敗對會計師保守主義的影響:Enron案是否存在產業蔓延效果?。會計評論,40,31-67。  延伸查詢new window
15.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
16.Geiger, M. A.、Raghunandan, K.(2002)。Going-concern opinions in the "new" legal environment。Accounting Horizons,16(1),17-26。  new window
17.黃美祝(20151100)。我國不合常規移轉訂價制度對企業避稅程度之影響。會計學報,6(1),35-62。new window  延伸查詢new window
18.Huang, D. F.、Chang, M. L.(2016)。Do auditor-provided tax services improve the relation between tax-related internal control and book-tax differences?。Asia-Pacific Journal of Accounting & Economics,23(2),177-199。  new window
19.黃惠君、翁子涵(20151100)。實質盈餘管理與會計師產業專業及審計公費之關聯性:公司管理階層對審計品質之認知。當代會計,16(2),211-249。new window  延伸查詢new window
20.Simunic, Dan A.(1984)。Auditing, Consulting, and Auditor Independence。Journal of Accounting Research,22(2),679-702。  new window
21.魏妤珊(20170700)。有社會責任的公司比較不會避稅嗎?--臺灣上市公司實證。管理與系統,24(3),393-431。new window  延伸查詢new window
22.Kubick, T. R.、Lynch, D. P.、Mayberry, M. A.、Omer, T. C.(2016)。The effects of regulatory scrutiny on tax avoidance: An examination of SEC comment letters。The Accounting Review,91(6),1751-1780。  new window
23.林嬌能(20170500)。會計產業專家、會計師公費與企業租稅規劃相關性之研究。會計學報,7(1),51-88。new window  延伸查詢new window
24.廖益興、高儷華、單騰笙(20180300)。產業專精之查核是否能減緩企業之財稅差異?。經濟論文叢刊,46(1),125-178。new window  延伸查詢new window
25.DeAngelo, L. E.(1981)。Auditor independence, "lowballing" and disclosure regulation。Journal of Accounting and Economics,3(2),113-127。  new window
26.Kanagaretnam, K.、Lee, J.、Lim, C. Y.、Lobo, G. J.(2016)。Relation between auditor quality and corporate tax aggressiveness: Implications of cross-country institutional differences。Auditing: A Journal of Practice and Theory,35(4),105-135。  new window
27.Lennox, C.、Wu, X.(2018)。A review of archival literature on audit partners。Accounting Horizons,32(2),1-35。  new window
28.Wallman, S. M. H.(1996)。The Future of Accounting, Part III: Reliability and auditor Independence。Accounting Horizons,10(4),76-97。  new window
29.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
30.Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics,50(2/3),127-178。  new window
31.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
32.李建然、陳政芳(20031000)。The Effect of Economic Incentive on Audit Independence: Evidence from Audit Groups within Big 5。中華會計學刊,4(1),79-96。new window  new window
33.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
 
 
 
 
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