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題名:供應鏈會計師與裁決性應計數
書刊名:會計評論
作者:張謙恆 引用關係
作者(外文):Chang, Jennifer Chien-heng
出版日期:2020
卷期:70
頁次:頁43-95
主題關鍵詞:供應鏈會計師下游供應鏈會計師上游供應鏈會計師裁決性應計數Supply chain specialist auditorDownstream specialist auditorUpstream specialist auditorDiscretionary accruals
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:98
  • 點閱點閱:6
期刊論文
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2.Fee, C. E.、Thomas, S.(2004)。Sources of gains in horizontal mergers: evidence from customer, supplier, and rival firms。Journal of Financial Economics,74(3),423-460。  new window
3.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
4.Casterella, Jeffrey R.、Francis, Jere R.、Lewis, Barry L.、Walker, Paul L.(2004)。Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing。Auditing: A Journal of Practice and Theory,23(1),123-140。  new window
5.Tyan, J.、Wee, H. M.(2003)。Vendor Managed Inventory a Survey of the Taiwanese Grocery Industry。Journal of Purchasing And Supply Management,9(1),11-18。  new window
6.Francis, J. R.、Michas, P. N.、Seavey, S. E.(2013)。Does audit market concentration harm the quality of audited earnings? Evidence from audit markets in 42 countries。Contemporary Accounting Research,30(1),325-355。  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.Wang, T.、Liu, C.、Chang, C. H. J.(2011)。CPA-firm merger: An investigation of audit quality。European Accounting Review,20(4),727-761。  new window
9.Kumar, K.、Van Dissel, H. G.(1996)。Sustainable collaboration: Managing conflict and cooperation in interorganizational systems。MIS Quarterly,20(3),279-300。  new window
10.Van Johnson, E.、Khurana, Inder K.、Reynolds, J. Kenneth(2002)。Audit-firm tenure and the quality of financial reports。Contemporary Accounting Research,19(4),637-660。  new window
11.Kulp, S. C.、Lee, H. L.、Ofek, E.(2004)。Manufacturer benefits from information integration with retail customers。Management Science,50(4),431-444。  new window
12.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
13.Vokurka, Robert J.(1998)。Supplier Partnership: A Case Study。Production and Inventory Management Journal,39(1),30-36。  new window
14.Sivakumar, K.、Roy, S.(2004)。Knowledge redundancy in supply chains: A framework。Supply Chain Management,9(3),241-249。  new window
15.Hribar, Paul、Collins, Daniel W.(2002)。Errors in estimating accruals: Implications for empirical research。Journal of Accounting Research,40(1),105-134。  new window
16.Bowen, Robert M.、DuCharme, Larry、Shores, D.(1995)。Stakeholders' Implicit Claims and Accounting Method Choice。Journal of Accounting and Economics,20(3),255-295。  new window
17.Ferguson, Andrew、Stokes, Donald(2002)。Brand name audit pricing, industry specialization, and leadership premiums post-Big 8 and Big 6 mergers。Contemporary Accounting Research,19(1),77-110。  new window
18.Neal, Terry L.、Riley, Richard R. Jr.(2004)。Auditor industry specialist research design。Auditing: A Journal of Practice & Theory,23(2),169-177。  new window
19.DeFond, Mark L.、Francis, Jere R.、Wong, T. J.(2000)。Auditor industry specialization and market segmentation: evidence from Hong Kong。Auditing: A Journal of Practice & Theory,19(1),49-66。  new window
20.Hogan, Chris E.、Jeter, Debra C.(1999)。Industry specialization by auditors。Auditing: A Journal of Practice & Theory,18(1),1-17。  new window
21.Lee, Hau L.、So, Kut C.、Tang, Christopher S.(2000)。The Value of Information Sharing in a Two-Level Supply Chain。Management Science,46(5),626-643。  new window
22.Stevens, Graham C.(1989)。Integrating the Supply Chain。International Journal of Physical Distribution and Materials Management,19(8),3-8。  new window
23.Menon, K.、Williams, D. D.(2004)。Former Audit Partners and Abnormal Accruals。The Accounting Review,79(4),1095-1118。  new window
24.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
25.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
26.Baiman, S.、Rajan, M. V.(2002)。The Role of Information and Opportunism in the Choice of Buyer-Supplier Relationships。Journal of Accounting Research,40(2),247-278。  new window
27.Cooper, M. C.、Ellram, L. M.(1993)。Characteristics of Supply Chain Management and the Implications for Purchasing and Logistics Strategy。The International Journal of Logistics Management,4(2),13-24。  new window
28.Geiger, M. A.、North, D. S.(2006)。Does hiring a new CFO change things? An investigation of changes in discretionary accruals。The Accounting Review,81(4),781-809。  new window
29.Gavirneni, S.、Kapuscinski, R.、Tayur, S.(1999)。Value of information in capacitated supply chains。Management Science,45(1),16-24。  new window
30.Craswell, Allen T.、Francis, Jere R.、Taylor, Stephen L.(1995)。Auditor brand name reputations and industry specializations。Journal of Accounting and Economics,20(3),297-322。  new window
31.Aobdia, Daniel、Lin, Chan-Jane、Petacchi, Reining(2015)。Capital market consequences of audit partner quality。The Accounting Review,90(6),2143-2176。  new window
32.Nagy, A. L.(2005)。Mandatory audit firm turnover, financial reporting quality, and client bargaining power: The case of Arthur Andersen。Accounting Horizons,19(2),51-68。  new window
33.Jaime, Jose J. A.、Gill-de-Albornoz Noguer, Belén(2004)。Specification and power of cross-sectional abnormal working capital accruals models in the Spanish context。European Accounting Review,13(1),73-104。  new window
34.Lewin, J. E.(2003)。An empirical investigation of the effects of downsizing on buyer-seller relationships。Journal of Business Research,56(4),283-293。  new window
35.Oliver, Christine(1990)。Determinants of Interorganizational Relationships: Integration and Future Directions。Academy of Management Review,15(2),241-265。  new window
36.Johnstone, Karla M.、Li, Chan、Luo, Shuqing(2014)。Client-Auditor Supply Chain Relationships, Audit Quality, and Audit Pricing。Auditing: A Journal of Practice & Theory,33(4),119-166。  new window
37.Chen, J.、Chang, H.、Chen, H. C.、Kim, S.(2014)。The effect of supply chain knowledge spillovers on audit pricing。Journal of Management Accounting Research,26(1),83-100。  new window
38.Li, L.、Qi, B.、Tian, G.、Zhang, G.(2017)。The contagion effect of low-quality audits at the level of individual auditors。The Accounting Review,92(1),137-163。  new window
39.林昭伶(20171200)。我國審計市場競爭與審計品質之關聯性研究。商管科技季刊,18(4),431-473。new window  延伸查詢new window
40.李啟華、楊炎杰、鄭國枝(20160900)。營運資金管理與裁決性應計數之估計。臺大管理論叢,26(3),63-92。new window  延伸查詢new window
41.許恩得、蔡宜呈(20180700)。取消審計公費下限與審計品質。中華會計學刊,14(1),63-95。new window  延伸查詢new window
42.張建一(20190900)。臺商回流引導關鍵零組件供應鏈重新布局契機。臺灣經濟論衡,17(3),32-41。  延伸查詢new window
43.Alali, F.、Wang, S. I. L.(2017)。Characteristics of financial restatements and frauds: An analysis of corporate reporting quality from 2000-2014。The CPA Journal,87,32-41。  new window
44.Larcker, D. F.、Richardson, S. A.(2004)。Fees paid to audit firms, accrual choice, and corporate governance。Journal of Accounting Research,42(3),625-658。  new window
45.Luo, S.、Nagarajan, N. J.(2015)。Information complementarities and supply chain analysts。The Accounting Review,90(5),1995-2029。  new window
46.McAllister, B.、Cripe, B.(2008)。Improper release of proprietary information。The CPA Journal,78(3),52-55。  new window
47.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
48.Chi, Wuchun、Huang, Huichi、Liao, Yichun、Xie, Hong(2009)。Mandatory audit partner rotation, audit quality and market perception: Evidence from Taiwan。Contemporary Accounting Research,26(2),359-391。  new window
49.Dechow, Patricia M.、Ge, Weili、Schrand, Catherine M.(2010)。Understanding earnings quality: A review of the proxies, their determinants and their consequences。Journal of Accounting and Economics,50(2/3),344-401。  new window
50.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research,29(2),193-228。  new window
51.Bartov, Eli、Gul, Ferdinand A.、Tsui, Judy S. L.(2000)。Discretionary-accruals Models and Audit Qualifications。Journal of Accounting and Economics,30(3),421-452。  new window
52.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
53.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。  new window
54.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
55.Hertzel, Michael G.、Li, Zhi、Officer, Micah S.、Rodgers, Kimberly J.(2008)。Inter-Firm Linkages and the Wealth Effects of Financial Distress along the Supply Chain。Journal of Financial Economics,87(2),374-387。  new window
56.Raman, Kartik、Shahrur, Husayn K.(2008)。Relationship-Specific Investments and Earnings Management: Evidence on Corporate Suppliers and Customers。The Accounting Review,83(4),1041-1081。  new window
57.DeAngelo, Linda E.(1986)。Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders。The Accounting Review,61(3),400-420。  new window
58.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics,24(1),99-126。  new window
59.Morgan, Robert M.、Hunt, Shelby D.(1994)。The commitment-trust theory of relationship marketing。Journal of Marketing,58(3),20-38。  new window
60.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
61.Myers, J. N.、Myers, L. A.、Omer, T. C.(2003)。Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?。The Accounting Review,78(3),779-799。  new window
62.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
63.Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research,24(1),97-110。  new window
64.Dyer, Jeffrey H.、Singh, Harbir(1998)。The Relational View: Cooperative Strategy and Sources of Interorganizational Competitive Advantage。Academy of Management Review,23(4),660-679。  new window
65.Baiman, S.、Rajan, M. V.(2002)。Incentive Issues in Inter-firm Relationships。Accounting, Organizations and Society,27,213-238。  new window
研究報告
1.Guan, Y.、Wong, M. H. F.、Zhang, Y.(2014)。Analyst following along the supply chain。INSEAD。  new window
圖書
1.Kennedy, Peter(1998)。A Guide to Econometrics。Cambridge, MA:The MIT Press。  new window
2.李宗黎、林蕙真(2014)。審計新論。臺北市:証業。  延伸查詢new window
3.Aldrich, Howard E.(1979)。Organizations and Environments。Prentice-Hall Inc.。  new window
4.Beasley, M. S.、Carcello, J. V.、Hermanson, D. R.、Committee of Sponsoring Organizations of the Treadway Commission(1999)。Fraudulent financial reporting: 1987-1997: An analysis of U.S. public companies。New York:COSO。  new window
5.Committee of Sponsoring Organizations of the Treadway Commission(2010)。Fraudulent Financial Reporting: 1998-2007--An Analysis of U.S. Public Companies。New York, N.Y.:COSO。  new window
6.Rittenberg, L. E.、Johnstone, K. M.、Gramling, A. A.(2011)。Auditing: A Business Risk Approach。Mason, OH:Cengage Learning。  new window
7.Van Weele, A. J.(2002)。Purchasing And Supply Chain Management: Analysis, Planning and Practice。London:Thomson Learning。  new window
其他
1.董珮真(2008)。在地深耕,自主管理,看好台灣國際快遞市場,http://www.ieatpe.org.tw/magazine/205-2.htm。  延伸查詢new window
2.鄭洵錚(2008)。供應鏈,讓中小企業經營模式更有創意!,https://tinyurl.com/sw7rkzz。  延伸查詢new window
3.鄭閔聲,徐右螢(2019)。優勢產業搶進台灣卻面臨資源限制,政府「分配」成課題,https://tinyurl.com/r6nodz7。  延伸查詢new window
4.Atkinson(2019)。劉德音:台灣建立完整半導體供應鏈,2019年產業仍將逆勢成長,https://finance.technews.tw/2019/10/31/tsmc-mark-liuspeak/。  延伸查詢new window
 
 
 
 
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