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題名:簽證會計師性別與審計公費之關聯性
書刊名:會計學報
作者:官月緞駱韋龍張玲玲
作者(外文):Guan, Yue-duanLo, Wei-lungChang, Ling-ling
出版日期:2019
卷期:8:1
頁次:頁35-71
主題關鍵詞:審計公費雙簽規範簽證會計師性別Audit feesDual-attestation signature regulationAudit partner's gender
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:94
  • 點閱點閱:21
期刊論文
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3.Chung, D. Y.、Lindsay, W. D.(1988)。The Pricing of Audit Services: The Canadian Perspective。Contemporary Accounting Research,5(1),19-46。  new window
4.Powell, Melanie、Ansic, David(1997)。Gender differences in risk behavior in financial decision-making: An experimental analysis。Journal of Economic Psychology,18(6),605-628。  new window
5.Terjesen, S.、Sealy, R.、Singh, V.(2009)。Women directors on corporate boards: A review and research agenda。Corporate Governance: An International Review,17(3),320-337。  new window
6.Bell, Timothy B.、Landsman, Wayne R.、Shackelford, Douglas A.(2001)。Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence。Journal of Accounting Research,39(1),35-43。  new window
7.Hope, O. K.、Langli, J. C.(2010)。Auditor independence in a private firm and low litigation risk setting。The Accounting Review,85(2),573-605。  new window
8.Ittonen, K.、Peni, E.(2012)。Auditor's gender and audit fees。International Journal of Auditing,16(1),1-18。  new window
9.Niskanen, J.、Karjalainen, J.、Niskanen, M.、Karjalainen, J.(2011)。Auditor gender and corporate earnings management behavior in private Finnish firms。Managerial Auditing Journal,26(9),778-793。  new window
10.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
11.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
12.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
13.Menon, Krishnagopal、Williams, David D.(1994)。The Insurance Hypothesis and Market Prices。The Accounting Review,69(2),327-342。  new window
14.Ettredge, M.、Greenberg, R.(1990)。Determinants of Fee Cutting on Initial Audit Engagements。Journal of Accounting Research,28(1),198-210。  new window
15.Chin, Chen-Lung、Chi, Hsin-Yi(2009)。Reducing restatements with increased industry expertise。Contemporary Accounting Research,26(3),729-765。  new window
16.李建然、林秀鳳(20051000)。會計師任期與異常應計數之關聯性研究。管理評論,24(4),103-126。new window  延伸查詢new window
17.陳耀宗、劉若蘭、林坤霖(20030700)。產業專家、客戶滿意度與審計公費關連性之研究。會計評論,37,31-52。new window  延伸查詢new window
18.Firth, M.(1985)。An analysis of audit fees and their determinants in New Zealand。Auditing: A Journal of Practice and Theory,4(2),23-37。  new window
19.Beatty, Randolph P.(1989)。Auditor reputation and the pricing of initial public offerings。The Accounting Review,64(4),693-709。  new window
20.Hackenbrack, K.、Hogan, C.(2005)。Client Retention and Engagement-Level Pricing。Auditing: A Journal of Practice & Theory,24(1),7-20。  new window
21.Houston, R. W.、Peters, M. F.、Pratt, J. H.(2005)。Nonlitigation Risk and Pricing Audit Services。Auditing: A Journal of Practice & Theory,24(1),37-53。  new window
22.Chan, P.、Ezzamel, M.、Gwilliam, D.(1993)。Determinants of Audit Fees for Quoted UK Companies。Journal of Business Finance & Accounting,20(6),765-786。  new window
23.Srinidhi, B. I. N.、Gul, F. A.、Tsui, J.(2011)。Female directors and earnings quality。Contemporary Accounting Research,28(5),1610-1644。  new window
24.Krishnan, Gopal V.、Parsons, Linda M.(2008)。Getting to the bottom line: An exploration of gender and earnings quality。Journal of Business Ethics,78(1/2),65-76。  new window
25.Ittonen, K.、Vähämaa, E.、Vähämaa, S.(2013)。Female auditors and accruals quality。Accounting Horizons,27(2),205-228。  new window
26.Craswell, A. T.、Francis, J. R.、Taylor, S. L.(1995)。Auditor brand name reputation and industry specializations。Journal of Accounting and Economics,20(3),297-322。  new window
27.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
28.Choi, Jong-Hag、Kim, Jeong-Bon、Kim, Chansog Francis、Zang, Yoonseok(2010)。Audit Office Size, Audit Quality, and Audit Pricing。Auditing: A Journal of Practice & Theory,29(1),73-97。  new window
29.Ferguson, A.、Scott, T.(2014)。What if there were three? Audit pricing within the Big 4 and the PricewaterhouseCoopers' premium in the Australian audit market。International Journal of Auditing,18(1),57-67。  new window
30.Hardies, K.、Breesch, D.、Branson, J.(2015)。The female audit fee premium。Auditing: A Journal of Practice & Theory,34(4),171-195。  new window
31.Francis, J. R.、Reichelt, K.、Wang, D.(2005)。The Pricing of National and City-Specific Reputations for Industry Expertise in the U. S. Audit Market。The Accounting Review,80(1),113-136。  new window
32.曾乾豪、張瑀珊、薛敏正(20120700)。個別會計師查核簽證家數與企業盈餘品質。中華會計學刊,8(2),217-256。new window  延伸查詢new window
33.Arlow, P.(1991)。Personal characteristics in college students' evaluations of business ethics and corporate social responsibility。Journal of Business Ethics,10(1),63-69。  new window
34.Cahan, S. F.、Jeter, Debra C.、Naiker, V.(2011)。Are all industry specialist auditors the same?。Auditing: A Journal of Practice & Theory,30(4),191-222。  new window
35.Cobbin, P. E.(2002)。International dimensions of the audit fee determinants literature。International Journal of Auditing,6(1),53-77。  new window
36.Craswell, A. T.、Francis, J. R.(1999)。Pricing initial audit engagement: A test of competing theories。The Accounting Review,74(2),201-216。  new window
37.DeAngelo, L. E.(1980)。Auditor independence, low balling and disclosure regulation。Journal of Accounting and Economics,3(2),113-127。  new window
38.Ferguson, A.、Stokes, D.(2002)。Brand name audit pricing, industry specialization and industry leadership premiums post Big 8 and Big 6 mergers。Contemporary Accounting Research,19(1),77-110。  new window
39.Ferguson, A.、Francis, J.、Stokes, D.(2003)。The effect of firm-wide and office-level industry expertise on audit pricing。The Accounting Review,78(2),428-448。  new window
40.Francis, J. R.(1984)。The effects of audit firm size on audit prices-a study of the Australian market。Journal of Accounting and Economics,6(2),133-151。  new window
41.Gilligan, C.(1977)。In a different voice: Women's conception of self and morality。Harvard Educational Review,47(4),481-517。  new window
42.Hay, D. C.(2013)。Further evidence from meta-analysis of audit fee research。International Journal of Auditing,17(2),162-176。  new window
43.Huang, Ting-chiao、Chiou, Jeng-ren、Huang, Hua-wei、Chen, Jeng-fang(20151200)。Lower Audit Fees for Women Audit Partners in Taiwan and Why。Asia Pacific Management Review,20(4),219-233。new window  new window
44.Huse, M.、Solberg, A.(2006)。Gender related boardroom dynamics: How women make and can make contributions on corporate boards。Women in Management Review,21(2),113-130。  new window
45.Johnstone, K.、Bedard, J.(2001)。Engagement planning, bid pricing, and client response in the market for initial attest engagement。The Accounting Review,76(2),199-220。  new window
46.Levin, I.、Snyder, M.、Chapman, D.(1988)。The interaction of experimental and situational factors and gender in a simulated risky decision-making task。Journal of Psychology,122(2),173-181。  new window
47.Peterson, C. A.、Philpot, J.(2007)。Women's roles on U.S. Fortune 500 boards: Director expertise and committee memberships。Journal of Business Ethics,72(2),177-196。  new window
48.Robinson, R. J.、Lewicki, R. J.、Donahue, E. M.(2000)。Extending and testing a five factor model of ethical and unethical bargaining tactics: Introducing the SINS scale。Journal of Organizational Behavior,21(6),649-664。  new window
49.Schminke, M.、Ambrose, M. L.(1997)。Asymmetric perceptions of ethical frameworks of men and women in business and nonbusiness settings。Journal of Business Ethics,16(7),719-729。  new window
50.Sunden, A. E.、Surette, B. J.(1998)。Gender differences in the allocation of assets in retirement saving plans。American Economic Review,88(2),207-211。  new window
51.Thorne, L.、Massey, D. W.、Magnan, M.(2003)。Institutional context and auditors' moral reasoning: A Canada-U.S. comparison。Journal of Business Ethics,43(4),305-321。  new window
52.Adams, Renée B.、Ferreira, Daniel(2009)。Women in the Boardroom and Their Impact on Governance and Performance。Journal of Financial Economics,94(2),291-309。  new window
53.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
54.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
55.Chi, Hsin-Yi、Chin, Chen-Lung(2011)。Firm versus partner measures of auditor industry expertise and effects on auditor quality。Auditing: A Journal of Practice & Theory,30(2),201-229。  new window
56.Chi, W. C.、Douthett, E. B. Jr.、Lisic, L. L.(2012)。Client importance and audit partner independence。Journal of Accounting and Public Policy,31(3),320-336。  new window
57.Simunic, Dan A.(1980)。The Pricing of Audit Services: Theory and Evidence。Journal of Accounting Research,18(1),161-190。  new window
58.Riley, W. B. Jr.、Chow, K. V.(1992)。Asset Allocation and Individual Risk Aversion。Financial Analysts Journal,48(6),32-37。  new window
59.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
60.Lundeberg, Mary A.、Fox, Paul W.、Punćcochaŕ, Judith(1994)。Highly Confident But Wrong: Gender Differences and Similarities in Confidence Judgments。Journal of Educational Psychology,86(1),114-121。  new window
61.Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research,24(1),97-110。  new window
62.Ambrose, M. L.、Schminke, M.(1999)。Sex differences in business ethics: The importance of perceptions。Journal of Managerial Issues,11(4),454-474。  new window
63.Bernardi, R. A.、Arnold, D. F.(1997)。An examination of moral development within public accounting by gender, staff level, and firm。Contemporary Accounting Research,14(4),653-668。  new window
64.Brabeck, M.(1984)。Ethical characteristics of whistle-blowers。Journal of Research in Personality,18(1),41-53。  new window
65.Jianakoplos, Nancy Ammon、Bernasek, Alexandra(1998)。Are women more risk averse?。Economic Inquiry,36(4),620-630。  new window
單篇論文
1.Public Company Accounting Oversight Board(2015)。Improving the transparency of audits: Rules to require disclosure of certain audit participants on a new PCAOB form and related amendments to audit standards(no. 2015-008)。  new window
 
 
 
 
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