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題名：長任期董事會的審計人員選擇
書刊名：管理學報
作者：張文瀞／陳瑞斌／薛明賢
作者(外文)：Chang, Wen-ching／Chen, Jui-pin／Hsueh, Ming-hsien
出版日期：2019
卷期：36:3
頁次：頁279-311
主題關鍵詞：長任期董事會；審計人員選擇；財報品質；Long-tenured board of directors；Auditor selection；Financial reporting quality
原始連結：連回原系統網址new window
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  • 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:29
  • 點閱點閱:6
期刊論文
1.Lennox, C. S.(2005)。Management Ownership and Audit Firm Size。Contemporary Accounting Research，22(1)，205-227。  new window
2.Greenwood, Royston、Li, Stan X.、Prakash, Rajshree、Deephouse, David L.(2005)。Reputation, Diversification, and Organizational Explanations of Performance in Professional Service Firms。Organization Science，16(6)，661-673。  new window
3.Neal, T. L.、Riley, R. R. Jr.(2004)。Auditor industry specialist research design。Auditing: A Journal of Practice and Theory，23(2)，169-177。  new window
4.Hay, D. C.、Knechel, W. R.、Wong, N.(2006)。Audit Fees: A Meta-analysis of the Effect of Supply and Demand Attributes。Contemporary Accounting Research，23(1)，141-191。  new window
5.Vafeas, Nikos(2005)。Audit Committees, Boards, and the Quality of Reported Earnings。Contemporary Accounting Research，22(4)，1093-1122。  new window
6.Sharma, V. D.、Iselin, E. R.(2012)。The association between audit committee multiple-directorships, tenure, and financial misstatements。Auditing: A Journal of Practice & Theory，31(3)，149-175。  new window
7.DeZoort, F. T.、Hermanson, D. R.、Reed, S. A.、Archambeault, D. S.(2002)。Audit committee effectiveness: A synthesis of the empirical audit committee literature。Journal of Accounting Literature，21，38-75。  new window
8.Johnson, W. B.、Lys, T.(1990)。The market for audit service: Evidence from voluntary auditor changes。Journal of Accounting and Economics，12(1-3)，281-308。  new window
9.Kesner, I. F.(1988)。Directors' characteristics and committee membership: An investigation of type, occupation, tenure, and gender。Academy of Management Journal，31(1)，66-84。  new window
10.Balsam, S.、Krishnan, J.、Yang, J. S.(2003)。Auditor Industry Specialization and Earnings Quality。Auditing: A Journal of Practice and Theory，22(2)，71-97。  new window
11.Krishnan, J.、Stephens, R. G.(1995)。Evidence on Opinion Shopping from Audit Opinion Conservatism。Journal of Accounting and Public Policy，14(3)，179-201。  new window
12.Schwartz, K. B.、Menon, K.(1985)。Auditor Switches by Failing Firms。The Accounting Review，60(2)，248-261。  new window
13.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
14.劉嘉雯、王泰昌(20081000)。會計師任期與審計品質之關連性研究。管理評論，27(4)，1-28。new window  延伸查詢new window
15.Sundgren, S.、Svanström, T.(2014)。Auditor-in-charge characteristics and going-concern reporting。Contemporary Accounting Research，31(2)，531-550。  new window
16.Chin, Chen-Lung、Chi, Hsin-Yi(2009)。Reducing restatements with increased industry expertise。Contemporary Accounting Research，26(3)，729-765。  new window
17.Canavan, J.、Jones, B.、Potter, M. J.(2004)。Board tenure: How long is too long?。Boards & Directors，28(2)，39-42。  new window
18.O'Reilly, C. A. III、Caldwell, D. F.(1981)。The commitment and job tenure of new employees: some evidence of postdecisional justification。Administrative Science Quarterly，26(4)，597-616。  new window
19.Carcello, Joseph V.、Hermanson, Dana R.、Neal, Terry L.、Riley, Richard A. Jr.(2002)。Board characteristics and audit fees。Contemporary Accounting Research，19(3)，365-384。  new window
20.Tsui, J. S. L.、Jaggi, B.、Gul, F. A.(2001)。CEO domination, growth opportunities, and their impact on audit fees。Journal of Accounting, Auditing & Finance，16(3)，189-208。  new window
21.Vafeas, Nikos(2003)。Length of board tenure and outside director independence。Journal of Business Finance & Accounting，30(7/8)，1043-1064。  new window
22.Ghafran, C.、O'Sullivan, N.(2013)。The Governance Role of Audit Committees: Reviewing a Decade of Evidence。International Journal of Management Reviews，15(4)，381-407。  new window
23.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
24.Stanley, J. D.、Dezoort, F. Todd(2007)。Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects。Journal of Accounting and Public Policy，26(2)，131-159。  new window
25.Fich, E. M.、Shivdasani, A.(2007)。Financial Fraud, Director Reputation, and Shareholder Wealth。Journal of Financial Economics，86(2)，306-336。  new window
26.Yang, J. S.、Krishnan, J.(2005)。Audit Committees and Quarterly Earnings Management。International Journal of Auditing，9(3)，201-219。  new window
27.Aobdia, Daniel、Lin, Chan-Jane、Petacchi, Reining(2015)。Capital market consequences of audit partner quality。The Accounting Review，90(6)，2143-2176。  new window
28.Guedhami, O.、Pittman, J. A.、Saffar, W.(2014)。Auditor choice in politically connected firms。Journal of Accounting Research，52(1)，107-162。  new window
29.Adams, R. B.、Ferreira, D.(2007)。A Theory of Friendly Boards。Journal of Finance，62(1)，217-250。  new window
30.Abbott, L. J.、Parker, S.、Peters, G. F.、Raghunandan, K.(2003)。The association between audit committee characteristics and audit fees。Auditing: A Journal of Practice and Theory，22(2)，17-32。  new window
31.Velury, U.、Reisch, J. T.、O'Reilly, D. M.(2003)。Institutional ownership and the selection of industry specialist auditors。Review of Quantitative Finance and Accounting，21(1)，35-48。  new window
32.Romanus, R. N.、Maher, J. J.、Fleming, D. M.(2008)。Auditor industry specialization, auditor changes, and accounting restatements。Accounting Horizons，22(4)，389-413。  new window
33.Wade, James、O'Reilly, Charles A. III、Chandratat, Ike(1990)。Golden Parachutes: CEOs and the Exercise of Social Influence。Administrative Science Quarterly，35(4)，587-603。  new window
34.Fan, J. P. H.、Wong, T. J.(2005)。Do external auditors perform a corporate governance role in emerging markets? Evidence form East Asia。Journal of Accounting Research，43(1)，35-72。  new window
35.Bedard, Jean C.、Johnstone, Karla M.(2004)。Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions。The Accounting Review，79(2)，277-304。  new window
36.Chi, W.、Huang, H.(2005)。Discretionary accruals, audit-firm tenure and audit-partner tenure: Empirical evidence from Taiwan。Journal of Contemporary Accounting and Economics，1(1)，65-92。  new window
37.Dou, Ying、Sahgal, Sidharth、Zhang, Emma J.(2015)。Should independent directors have term limits? The role of experience in corporate governance。Financial Management，44(3)，583-621。  new window
38.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
39.Quińones, M. A.、Ford, J. K.、Teachout, M. S.(1995)。The relationship between work experience and job performance: A conceptual and meta‐analytic review。Personnel psychology，48(4)，887-910。  new window
40.Barua, A.、Rama, D. V.、Sharma, V.(2010)。Audit committee characteristics and investment in internal auditing。Journal of Accounting and Public Policy，29(5)，503-513。  new window
41.Brown, J. A.、Anderson, A.、Salas, J. M.、Ward, A. J.(2017)。Do investors care about director tenure? Insights from executive cognition and social capital theories。Organization Science，28(3)，471-494。  new window
42.Byrd, J.、Cooperman, E. S.、Wolfe, G. A.(2010)。Director tenure and the compensation of bank CEOs。Managerial Finance，36(2)，86-102。  new window
43.Chan, A. M. Y.、Liu, G.、Sun, J.(2013)。Independent audit committee members' board tenure and audit fees。Accounting and Finance，53(4)，1129-1147。  new window
44.Field, L. C.、Mkitchyan, A.(2017)。The effect of director experience on acquisition performance。Journal of Financial Economics，123(3)，488-511。  new window
45.Herz, P. J.、Schultz, J. J. Jr.(1999)。The role of procedural and declarative knowledge in performing accounting tasks。Behavioral Research in Accounting，11(1)，1-26。  new window
46.Huang, S.、Hilary, G.(2018)。Zombie board: Board tenure and firm performance。Journal of Accounting Research，56(4)，1285-1329。  new window
47.Jia, N.(2017)。Should directors have term limits?--Evidence from corporate innovation。European Accounting Review，26(4)，755-785。  new window
48.Krishnan, G.、Visvanathan, G.(2009)。Do auditors price audit committee's expertise? The case of accounting versus non-accounting financial experts。Journal of Accountings, Auditing and Finance，24(1)，115-144。  new window
49.Li, N.、Wahid, A. S.(2018)。Director tenure diversity and board monitoring effectiveness。Contemporary Accounting Research，35(3)，1363-1394。  new window
50.Liu, Guoping、Sun, Jerry(2010)。Director tenure and independent audit committee effectiveness。International Research Journal of Finance and Economics，51，176-189。  new window
51.Lu, C. S.、Chen, A.、Kao, L.(2017)。How product market competition and complexity influence the on-job-learning effect and entrenchment effect of board tenure。International Review of Economics and Finance，50，175-195。  new window
52.Srinidhi, B. N.、He, S.、Firth, M.(2014)。The effect of governance on specialist auditor choice and audit fees in U.S. family firms。The Accounting Review，89(6)，2297-2329。  new window
53.Vafeas, N.、Waegelein, J. F.(2007)。The association between audit committees, compensation incentives, and corporate audit fees。Review of Quantitative Finance and Accounting，28(3)，241-255。  new window
54.Bebchuk, L. A.、Fried, J. M.(2003)。Executive Compensation as an Agency Problem。Journal of Economic Perspectives，17(3)，71-92。  new window
55.Abbott, L. J.、Parker, S.(2000)。Auditor selection and audit committee characteristics。Auditing: A Journal of Practice and Theory，19(2)，47-66。  new window
56.Fama, Eugene F.、Jensen, Michael C.(1983)。Separation of ownership and control。The Journal of Law & Economics，26(2)，301-325。  new window
57.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
58.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
59.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
60.Gul, Ferdinand A.、Fung, Simon Y. K.、Jaggi, Bikki(2009)。Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise。Journal of Accounting and Economics，47(3)，265-287。  new window
61.Francis, Jere R.、Maydew, Edward L.、Sparks, H. Charles(1999)。The role of big 6 auditors in the credible reporting of accruals。Auditing: A Journal of Practice and Theory，18(2)，17-34。  new window
62.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
63.Spence, Michael(1973)。Job Market Signaling。The Quarterly Journal of Economics，87(3)，355-374。  new window
64.Boeker, W.、Goodstein, J.(1993)。Performance and successor choice: The moderating effects of governance and ownership。Academy of Management Journal，36(1)，172-186。  new window
65.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
66.Jensen, Michael C.(1993)。The modern industrial revolution, exit, and the failure of internal control systems。The Journal of Finance，48(3)，831-880。  new window
67.Srinivasan, Suraj(2005)。Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members。Journal of Accounting Research，43(2)，291-334。  new window
68.Shleifer, Andrei、Vishny, Robert W.(1997)。A survey of corporate governance。The Journal of Finance，52(2)，737-783。  new window
69.陳安琳、高蘭芬、陳怡凱、陳烷鈺(20130600)。董監事股權質押與公司治理之研究。中山管理評論，21(2)，299-337。new window  延伸查詢new window
70.Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics，33(3)，401-425。  new window
71.Pfeffer, Jeffrey(1972)。Size and Composition of Corporate Boards of Directors: The Organization and its Environment。Administrative Science Quarterly，17(2)，218-228。  new window
72.Bhagat, Sanjai、Black, Bernard(1999)。The Uncertain Relationship Between Board Composition and Firm Performance。Business Lawyer，54(3)，921-963。  new window
73.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
74.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
75.Carcello, J. V.、Nagy, A. L.(2004)。Audit Firm Tenure and Fraudulent Financial Reporting。Auditing: A Journal of Practice & Theory，23(2)，55-69。  new window
76.Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons，17(S1)，1-16。  new window
學位論文
1.李靜芬(2012)。獨立董事平均任期與盈餘品質之研究(碩士論文)。東吳大學。  延伸查詢new window
圖書
1.Simunic, D. A.、Stein, M. T.(1987)。Product Differentiation in Auditing: Auditor Choice in the Market for Unseasoned New Issues。Canadian Certified General Accountants' Research Foundation。  new window
2.Gladman, K.、Lamb, M.(2013)。Director tenure and gender diversity in the United States: A scenario analysis。New York, NY：GMI Ratings。  new window
3.Kennedy, P. E.(1992)。A guide to econometrics。MIT Press。  new window
4.National Association of Corporate Directors(1996)。Report of the NACD blue ribbon committee on director professionalism。Washington, DC：NACD。  new window
5.National Association of Corporate Directors(2001)。Report of the NACD blue ribbon committee on audit committees: A practical guide。Washington, DC：NACD and the Center for Board Leadership。  new window
6.Aiken, Leona S.、West, Stephen G.、Reno, Raymond R.(1991)。Multiple regression: Testing and interpreting interactions。Sage。  new window
其他
1.(20110606)。董監全額連記制，今年達20家，https://www.chinatimes.com/newspapers/20110606000119-260202?chdtv。  延伸查詢new window
2.(20140514)。上市公司萬年董事的規範缺漏，https://www.chinatimes.com/newspapers/20140514000085-260202。  延伸查詢new window
3.(20170419)。大同董事改選，市場派揪萬年董事會，https://ec.ltn.com.breakingnews/2041098。  延伸查詢new window
4.Council of Institutional Investors(1998)。Core policies, general principles, positions and explanatory notes，http://www.ecgi.org/codes/documents/cii_corp_gov_pol.pdf。  new window
5.Romanek, B.(2013)。Board tenure: The new hot governance topic?，https://www.thecorporatecounsel.net/blog/2013/07/board-tenure-the-new-hot-governance-topic.html。  new window
6.Scott, M.(2011)。Spencer Stuart: Director turnover slowest in 10 years，https://www.corporatesecretary.com/articles/boardroom/29314/spencer-stuart-director-turnover-slowest-10-years。  new window
圖書論文
1.Salancik, Gerald R.(1977)。Commitment and the control of organizational behavior and belief。New Directions in Organizational Behavior。Chicago, Illinois：St. Clair Press。  new window
 
 
 
 
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