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題名:會計師產業專精與關鍵查核事項揭露之關聯
書刊名:中華會計學刊
作者:曾家璿史雅男 引用關係
作者(外文):Tseng, Chia-hsuanShih, Ya-nan
出版日期:2019
卷期:15:1
頁次:頁37-76
主題關鍵詞:關鍵查核事項會計師產業專精查核報告Key audit matterKAMAuditor industry specializationAudit report
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(13) 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:12
  • 共同引用共同引用:109
  • 點閱點閱:55
期刊論文
1.Hammersley, J. S.(2006)。Pattern identification and industry-specialist auditors。The Accounting Review,81(2),309-336。  new window
2.Johnson, P. E.、Jamal, K.、Berryman, R. G.(1991)。Effects of framing on auditor decisions。Organizational Behavior and Human Decision Processes,50(1),75-105。  new window
3.劉嘉雯、王泰昌(20050800)。繼續經營有重大疑慮審計意見:第33號審計準則公報之影響。管理學報,22(4),525-548。new window  延伸查詢new window
4.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。new window  延伸查詢new window
5.Bedard, J.、Biggs, S.(1991)。The effect of domain-specific experience on evaluation of management representation in analytical procedures。Auditing: A Journal of Practice and Theory,10(supplement),77-95。  new window
6.Owhoso, Vincent E.、Messier, William F. Jr.、Lynch, John G. Jr.(2002)。Error detection by industry-specialized teams during sequential audit review。Journal of Accounting Research,40(3),883-900。  new window
7.Zerni, M.(2012)。Audit partner specialization and audit fees: Some evidence from Sweden。Contemporary Accounting Research,29(1),312-340。  new window
8.Solomon, Ira、Shields, Michael D.、Whittington, O. Ray(1999)。What do industry-specialist auditors know?。Journal of Accounting Research,37(1),191-208。  new window
9.Balsam, Steven、Krishnan, Jagan、Yang, Joon S.(2003)。Auditor industry specialization and earnings quality。Auditing: A Journal of Practice & Theory,22(2),71-97。  new window
10.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。  new window
11.Chin, Chen-Lung、Chi, Hsin-Yi(2009)。Reducing restatements with increased industry expertise。Contemporary Accounting Research,26(3),729-765。  new window
12.姜家訓、楊雅雯(20050500)。會計師事務所之產業專精及查核年資與盈餘品質之關係。當代會計,6(1),23-60。new window  延伸查詢new window
13.陳俞如、金成隆、謝存瑞(20090800)。海外投資與盈餘品質:資訊不對稱觀點。管理學報,26(4),353-376。new window  延伸查詢new window
14.Wright, S.、Wright, A. M.(1997)。The effect of industry experience on hypothesis generation and audit planning decisions。Behavioral Research in Accounting,9,273-294。  new window
15.Ferguson, Andrew、Francis, Jere R.、Stokes, Donald J.(2003)。The Effects of Firm-wide and Office-level Industry Expertise on Audit Pricing。The Accounting Review,78(2),429-448。  new window
16.Francis, Jere R.、Reichelt, Kenneth、Wang, Dechun(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
17.Karamanou, Irene、Vafeas, Nikos(2005)。The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis。Journal of Accounting Research,43(3),453-486。  new window
18.Chin, Chen-Lung、Yao, Wei-Ren、Liu, Pei-Yi(2014)。Industry Audit Experts and Ownership Structure in the Syndicated Loan Market: At the Firm and Partner Levels。Accounting Horizons,28(4),749-768。  new window
19.Dunn, K. A.、Mayhew, B. W.(2004)。Audit Firm Industry Specialization and Client Disclosure Quality。Review of Accounting Studies,9(1),35-58。  new window
20.Taylor, M. H.(2000)。The effects of industry specialization on auditors' inherent risk assessments and confidence judgments。Contemporary Accounting Research,17(4),693-712。  new window
21.O'keefe, T.、King, R.、Gaver, K.(1994)。Audit fees, industry specialization, and compliance with GAAS reporting standards。Auditing: A Journal of Practice & Theory,13(2),41-55。  new window
22.Krishnan, Gopal V.(2005)。The association between Big 6 auditor industry expertise and the asymmetric timeliness of earnings。Journal of Accounting, Auditing and Finance,20(3),209-228。  new window
23.Baxter, P.、Cotter, J.(2009)。Audit committees and earnings quality。Accounting & Finance,49(2),267-290。  new window
24.Francis, Jere R.、Simon, Daniel T.(1987)。A Test of Audit Pricing in the Small-Client Segment of the U.S. Audit Market。The Accounting Review,62(1),145-157。  new window
25.Kadous, K.、Kennedy, S. J.、Peecher, M. E.(2003)。The effect of quality assessment and directional goal commitment on auditors' acceptance of client-preferred accounting methods。The Accounting Review,78(3),759-778。  new window
26.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
27.徐永堅(20160900)。審計準則公報第五十八號「查核報告中關鍵查核事項之溝通」之內容、影響與建議。證券暨期貨月刊,34(9),30-41。  延伸查詢new window
28.馬秀如(20170200)。關鍵查核事項!?以T公司員工收賄為例。會計研究月刊,375,94-100。  延伸查詢new window
29.莊蕎安(2016)。查核報告的革命。會計研究月刊,373,62-67。  延伸查詢new window
30.黃劭彥、李宗霖、林陣蒼(20160900)。淺析新式會計師查核報告之「關鍵查核事項」。會計師季刊,268,18-28。  延伸查詢new window
31.Blake, K.、Carcello, J. V.、Harrison, N. J.、Head, M. J.、Roper, B. E.、Simpson, A.、Sondhi, T.、Tarola, R. M.、Turner, L. E.、Williams, M.、Yerger, A.(2011)。Response of a subgroup of the PCAOB's Investor Advisory Group to the PCAOB's concept release concerning reports on audited financial statements and related amendments to PCAOB standards。Current Issues in Auditing,5(2),C21-C50。  new window
32.Brasel, K. R.、Doxey, M. M.、Grenier, J. H.、Reffett, A.(2016)。Risk disclosure preceding negative outcomes: The effects of reporting critical audit matters on judgments of auditor liability。The Accounting Review,91(5),1345-1362。  new window
33.Earley, C. E.、Hoffman, V. B.、Joe, J. R.(2008)。Reducing management's influence on auditors' judgments: An experimental investigation of SOX 404 assessments。The Accounting Review,83(6),1461-1485。  new window
34.Gimbar, C.、Hansen, B.、Ozlanski, M. E.(2016)。Early evidence on the effects of critical audit matters on auditor liability。Current Issues in Auditing,10(1),A24-A33。  new window
35.Sirois, L.-P.、Bédard, J.、Bera, P.(2018)。The informational value of key audit matters in the auditor's report: Evidence from an eye-tracking study。Accounting Horizons,32(2),141-162。  new window
36.Turner, J. L.、Mock, T. J.、Coram, P. J.、Gray, G. L.(2010)。Improving transparency and relevance of auditor communications with financial statement users。Current Issues in Auditing,4(1),A1-A8。  new window
37.Tysiac, K.(20140103)。Preparers oppose PCAOB's plan for more auditor disclosures。Journal of Accountancy,2014(Jan.)。  new window
38.Wolfe, C. J.、Mauldin, E. G.、Diaz, M. C.(2009)。Concede or deny: Do management persuasion tactics affect auditor evaluation of internal control deviations?。The Accounting Review,84(6),2013-2037。  new window
39.Wright, A. M.、Bédard, J. C.(2000)。Decision processes in audit evidential planning: A multistage investigation。Auditing: A Journal of Practice & Theory,19(1),123-143。  new window
40.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
41.Shleifer, Andrei、Vishny, Robert W.(1986)。Large Shareholders and Corporate Control。The Journal of Political Economy,94(3),461-488。  new window
42.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
43.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
44.Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics,40(2),185-211。  new window
45.Altman, E. I.、Haldeman, R. G.、Narayanan, P.(1977)。ZETA Analysis: A New Model to Identify Bankruptcy Risk of Corporations。Journal of Banking and Finance,1(1),29-54。  new window
46.Beatty, R. P.(1993)。The economic determinants of auditor compensation in the initial public offerings market。Journal of Accounting Research,31(2),294-302。  new window
47.Deis, Donald Ray Jr.、Giroux, Gary A.(1992)。Determinants of Audit Quality in the Public Sector。The Accounting Review,67(3),462-479。  new window
48.Eng, L. L.、Mak, Y. T.(2003)。Corporate governance and voluntary disclosure。Journal of Accounting and Public Policy,22(4),325-345。  new window
49.Johanson, Jan、Vahlne, Jan-Erik(1977)。The internationalization process of the firm: A model of knowledge development and increasing foreign market commitments。Journal of international Business Studies,8(1),23-32。  new window
50.Matsumoto, Dawn A.(2002)。Management's Incentives to Avoid Negative Earnings Surprises。The Accounting Review,77(3),483-514。  new window
51.Nagar, V.、Nanda, D.、Wysocki, P.(2003)。Discretionary Disclosure and Stock-Based Incentives。Journal of Accounting and Economics,34(1-3),283-309。  new window
52.Sanders, Wm. Gerard、Carpenter, Mason A.(1998)。Internationalization and firm governance: The roles of CEO compensation, top team composition, and board structure。Academy of Management Journal,41(2),158-178。  new window
53.Peasnell, Ken V.、Pope, Peter F.、Young, Steven(2005)。Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?。Journal of Business Finance & Accounting,32(7/8),1311-1346。  new window
54.林欣美、郭麗華、蘇迺惠(20081200)。國際化程度、董事會結構、精練法人監督對盈餘管理之影響:以臺灣資訊電子業為例。臺大管理論叢,19(1),157-186。new window  延伸查詢new window
55.McMullen, D. A.(1996)。Audit committee performance: An investigation of the consequences associated with audit committees。Auditing: A Journal of Practice & Theory,15(1),87-103。  new window
56.Carcello, J. V.、Nagy, A. L.(2004)。Client size, auditor specialization and fraudulent financial reporting。Managerial Auditing Journal,19(5),651-668。  new window
57.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
58.Christensen, B. E.、Glover, S. M.、Wolfe, C. J.(2014)。Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest?。Auditing: A Journal of Practice & Theory,33(4),71-93。  new window
59.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
60.Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons,17(S1),1-16。  new window
61.Koh, Ping-Sheng、Laplante, Stacie Kelley、Tong, Yen H.(2007)。Accountability and value enhancement roles of corporate governance。Accounting and Finance,47(2),305-333。  new window
研究報告
1.Bédard, J.、Gonthier-Besacier, N.、Schatt, A.(2014)。Costs and benefits of reporting key audit matters in the audit report: The French experience。International Symposium on Audit Research。  new window
2.Goodson, B.、Bowlin, K.、Backof, A.(2014)。Mandatory emphasis paragraphs, clarifying language, and juror assessments of auditor liability。University of Mississippi:University of Virginia。  new window
3.Kachelmeier, S. J.、Schmidt, J. J.、Valentine, K.(2014)。The effect of disclosing critical audit matters in the auditor's report on perceived auditor responsibility for misstatements。University of Texas at Austin。  new window
4.Reid, L. C.、Carcello, J. V.、Li, C.、Neil, T. L.(2015)。Impact of auditor and audit committee report changes on audit quality and costs: Evidence from the United Kingdom。University of Pittsburgh:University of Tennessee。  new window
5.Brown, T.、Majors, T. M.、Peecher, M. E.(2015)。The influence of evaluator expertise, a judgment rule, and critical audit matters on assessments of auditor legal liability。University of South Carolina:University of Southern California:University of Illinois at Urbana-Champaign。  new window
學位論文
1.Reid, L. C.(2015)。Are auditor and audit committee report changes useful to investors? Evidence from the United Kingdom(博士論文)。University of Tennessee。  new window
 
 
 
 
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