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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。 | 會議論文| 1. | Bédard, J.、Gonthier-Besacier, N.、Schatt, A.(2014)。Costs and benefits of reporting key audit matters in the audit report: The French experience。2014 International Symposium on Audit Research。 | | 2. | International Auditing and Assurance Standards Board(2012)。Auditor Reporting-Summary of Responses Relating to Auditor Commentary。New York, NY：International Auditing and Assurance Standards Board。 | 研究報告| 1. | Barron, O. E.、Stevens, D. E.、Schneible, R. A.(2011)。The Firm Size Effect on Trading Volume Reactions to Earnings Announcements: A Re-examination and Extension。Pennsylvania State University。 | | 2. | Carver, B. T.、Trinkle, B. S.(2017)。Nonprofessional investors' reactions to the PCAOB's proposed changes to the standard audit report。Clemson University。 | | 3. | Doxey, Marcus M.(2014)。The effects of auditor disclosures regarding management estimates on financial statement users' perceptions and investments。University of Alabama。 | | 4. | Kachelmeier, S. J.、Schmidt, J. J.、Valentine, K.(2016)。The disclaimer effect of disclosing critical audit matters in the auditor's report。University of Texas at Austin。 | | 5. | Reid, Lauren C.、Carcello, Joseph V.、Li, Chan、Neal, Terry L.(2015)。Are auditor and audit committee report changes useful to investors? Evidence from the United Kingdom。University of Pittsburgh。 | | 6. | Smith, K. W.(2019)。Tell me more: A content analysis of expanded auditor reporting in the United Kingdom。Virginia Polytechnic Institute and State University。 | 圖書| 1. | International Organization of Securities Commissions(2009)。Auditor Communications Consultation Report。Technical Committee of the International Organization of Securities Commissions。 | | 2. | Financial Reporting Council(2016)。Extended auditor's reports: A further review of experience。Financial Reporting Council。 | | 3. | International Auditing and Assurance Standards Board(2013)。Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs)。New York, NY：International Auditing and Assurance Standards Board。 | | 4. | International Auditing and Assurance Standards Board(2015)。International Standard on Auditing 701. Communicating Key Audit Matters in the Independent Auditor's Report。New York, NY：International Auditing and Assurance Standards Board。 | | 5. | 沈中華、李建然(2000)。事件研究法--財務與會計實證研究必備。華泰文化事業公司。 延伸查詢 | 其他| 1. | BDO(2013)。Comment Letter on PCAOB Rule Making Docket Matter No. 34: Proposed Auditing Standards on the Auditor's Report and the Auditor's Responsibilities Regarding Other Information and Related Amendments，https://pcaobus.org/Rulemaking/Docket034/155b_BDO.pdf。 | | 2. | BDO(2013)。Comment letter on FRC revision to ISA (UK and Ireland) 700: Requiring the auditor's report to address risks of material misstatement, materiality and a summary of audit scope，https://www.ifac.org/system/files/publications/exposure-drafts/comments/BDOcommentsonED_AuditorsReport.pdf。 | | 3. | Cade, N. L.，Hodge, F. D.(2014)。The effect of expanding the audit report on managers' communication openness，https://ssrn.com/abstract=2433641。 | | 4. | Lennox, C. S.，Schmidt, J. J.，Thompson, A.(2019)。Are expanded audit reports informative to investors? Evidence from the U.K.，https://ssrn.com/abstract=2619785， 。 | | 5. | Norris, F.(20140508)。Holding auditors accountable on reports。 | 圖書論文| 1. | Haut Conseil des Commissaires aux Comptes(2006)。NEP-705 Justification des appréciations。Normes d'Exercice professionnel des Commissaires aux Comptes。Paris：Haut Conseil des Commissaires aux Comptes。 | |
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