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題名：集團間責任分擔式查核報告與財務報表重編之關聯性
書刊名：證券市場發展季刊
作者：李建然／陳信吉 引用關係／黃皪瑩
作者(外文)：Lee, Jan-zang／Chen, Hsin-chi／Huang, Li-ying
出版日期：2019
卷期：31:3=123
頁次：頁125-157
主題關鍵詞：集團企業；責任分攤式查核意見；審計品質；財務報表重編；Group enterprise；Shared audit opinion；Audit quality；Financial restatements
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(2) 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:2
  • 共同引用共同引用:125
  • 點閱點閱:4
期刊論文
1.湯麗芬(20101200)。家族企業特質與盈餘品質之關聯性。當代會計，11(專刊)，371-410。new window  延伸查詢new window
2.Badertscher, Brad A.、Hribar, S. Paul、Jenkins, Nicole Thorne(2011)。Informed trading and the market reaction to accounting restatements。The Accounting Review，86(5)，1519-1547。  new window
3.薛敏正、林嬋娟、林秀鳳(20081200)。董事會特性與財務報告重編。交大管理學報，28(2)，73-103。new window  延伸查詢new window
4.郭奕伶(2000)。會計業的龍虎爭霸戰：安侯與勤業搶當老大。數位周刊，22，22-28。  延伸查詢new window
5.Bardos, Katsiaryna S.、Golec, Joseph、Harding, John P.(2013)。Litigation Risk and Market Reaction to Restatements。Journal of Financial Research，36(1)，19-42。  new window
6.林宜勉、呂惠民、盧其群(20100600)。會計師審計品質與財物報表重編之關聯性。中山管理評論，18(2)，407-445。new window  延伸查詢new window
7.Heckman, James J.(1976)。The Common Structure of Statistical Models of Truncation, Sample Selection and Limited Dependent Variables and a Simple Estimator for Such Models。Annals of Economic and Social Measurement，5(4)，475-492。  new window
8.李建然、陳政芳(20040100)。審計客戶重要性與盈餘管理：以五大事務所組別為觀察標的。會計評論，38，59-80。new window  延伸查詢new window
9.Benston, George J.(1985)。The Market for Public Accounting Services: Demand, Supply and Regulation。Journal of Accounting and Public Policy，4(1)，33-79。  new window
10.DeFond, Mark L.、Jiambalvo, James(1991)。Incidence and Circumstances of Accounting Errors。The Accounting Review，66(3)，643-655。  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、葉鴻銘(20080100)。Corporate Diversification, Shared Audit Opinion, and Accruals Quality。會計評論，46，67-105。new window  延伸查詢new window
13.邱秀清、鄭鈞介(20080700)。董監事會及審計品質與財務報表重編。商學學報，16，67-86。new window  延伸查詢new window
14.張瑞當、方俊儒、沈文華(20080400)。集團企業是否委託同一會計師事務所查核財務報表對其盈餘管理行為之影響。管理評論，27(2)，29-52。new window  延伸查詢new window
15.Frankel, R.、Johnson, M.、Nelson, K.(2002)。The relation between auditor's fees for nonaudit services and earnings management。The Accounting Review，77，71-105。  new window
16.Francis, J. R.、Richard, C.、Vanstraelen, A.(2009)。Assessing France's joint audit requirement: Are two heads better than one?。Auditing: A Journal of Practice & Theory，28(2)，35-63。  new window
17.Dee, C. C.、Lulseged, A.、Zhang, T.(2015)。Who did the audit? Investor perceptions and PCAOB disclosures of other audit participants。The Accounting Review，90(5)，1939-1967。  new window
18.湯麗芬、廖秀梅、李建然(20151200)。董監事暨重要職員責任保險與財務報表重編之關聯性。經濟論文叢刊，43(4)，549-588。new window  延伸查詢new window
19.Chaney, P.、Jeter, D.、Shivakumar, L.(2004)。Self-selection of Auditor and Audit Pricing in Private Firms。The Accounting Review，79(1)，51-72。  new window
20.DeFond, M. L.(1992)。The Association between Changes in Client Firm Agency Cost and Auditor Switching。Auditing: A Journal of Practice & Theory，11 (1)，16-31。  new window
21.Khurana, I.、Raman, K. K.(2004)。Litigation Risk and the Financial Reporting Credibility of Big Four vs. Non-big Four Audits: Evidence from Anglo-American Countries。The Accounting Review，79(2)，473-495。  new window
22.林谷峻(19920300)。我國會計師事務所合夥人盈餘分配報導。會計研究月刊，78，62-65。  延伸查詢new window
23.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
24.DeFond, Mark L.、Raghunandan, K.、Subramanyam, K. R.(2002)。Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions。Journal of Accounting Research，40(4)，1247-1274。  new window
25.Anderson, D.、Stokes, D.、Zimmer, I.(1993)。Corporate takeovers and auditor switching。Auditing: A Journal of Practice & Theory，12(1)，65-73。  new window
26.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics，3(2)，113-127。  new window
27.Francis, J. R.、Wilson, E. R.(1988)。Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation。The Accounting Review，63(4)，663-682。  new window
28.Kinney, William R. Jr.、McDaniel, Linda S.(1989)。Characteristics of Firms Correcting Previously Reported Quarterly Earnings。Journal of Accounting and Economics，11(1)，71-93。  new window
29.Zerni, Mikko、Kallunki, Juha-Pekka、Nilsson, Henrik(2010)。The entrenchment problem, corporate governance mechanisms, and firm value。Contemporary Accounting Research，27(4)，1169-1206。  new window
30.Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies，22(1)，435-480。  new window
31.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research，13(1)，1-36。  new window
32.Claessens, Stijn、Djankov, Simeon、Fan, Joseph P. H.、Lang, Larry H. P.(2002)。Disentangling the Incentive and Entrenchment Effects of Large Shareholdings。The Journal of Finance，57(6)，2741-2771。  new window
33.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research，15(1)，1-24。  new window
34.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
35.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
36.Palmrose, Zoe-Vonna、Richardson, Vernon J.、Scholz, Susan(2004)。Determinants of Market Reactions to Restatement Announcements。Journal of Accounting and Economics，37(1)，59-89。  new window
37.Branson, J.、Breesch, D.(2004)。Referral as a Determining Factor for Changing Auditors in the Belgian Auditing Market: An Empirical Study。The International Journal of Accounting，39(3)，307-326。  new window
會議論文
1.Carson, E.、Simnett, R.、Trompeter, G.、Vanstraelen, A.(2014)。The impact of other component auditors on the costs and quality of multinational group audits。20th Annual International Symposium on Audit Research。  new window
2.Lee, J. Z.、Chiang, C. H.、Chen, H. C.(2013)。Audit shared opinion and perceived audit quality-Perception from stock market investors。2013 American Accounting Association Meeting。  new window
3.楊炎杰、李貴富、王瑄、葛俊佑(2012)。分攤式意見對審計品質認知與股權評價影響之研究。2012會計理論與實務研討會。  延伸查詢new window
研究報告
1.Anderson, Kirsten L.、Yohn, Teri L.(2002)。The Effect of 10-K Restatement on Firm Value, Information Asymmetries, and Investors' Reliance on Earnings。Georgetown University。  new window
2.Richardson, Scott A.、Tuna, A. Irem、Wu, Min(2002)。Predicting Earnings Management: The Case of Earnings Restatements。University of Pennsylvania。  new window
3.Baber, W. R.、Kang, S. H.、Liang, L.(2006)。Strong Boards, External Governance, and Accounting Restatements。George Washington University。  new window
4.Lyubimov, A.(2011)。Accepting full responsibility in the audit opinion: Implications for audit quality。University of Central Florida。  new window
5.Myers, James N.、Myers, Linda A.、Palmrose, Zoe V.、Scholz, Susan(2005)。The Length of Auditor-Client Relationships and Financial Statement Restatements。University of Texas A&M。  new window
學位論文
1.賴春田(2000)。會計師的業務、責任及會計師事務所組織之演變(碩士論文)。國立臺灣大學。  延伸查詢new window
其他
1.Anurag. S.(2014)。Outsourcing the audit function-Key consideration，https://www.caclubindia.com/articles/outsourcing-the-audit-function-key-considerations-19827.asp。  new window
 
 
 
 
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