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| 2. | Goh, B. W.、Li, D.(2011)。Internal controls and conditional conservatism。The Accounting Review，86(3)，975-1005。 |
| 3. | 高蘭芬、陳怡凱、陳美蓮(20110100)。代理問題與盈餘穩健性。會計評論，52，103-136。 延伸查詢 |
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| 5. | Hui, K. W.、Klasa, S.、Yeung, P. E.(2012)。Corporate suppliers and customers and accounting conservatism。Journal of Accounting and Economics，53(1/2)，115-135。 |
| 6. | Conyon, Martin J.、He, Lerong(2011)。Executive compensation and corporate governance in China。Journal of Corporate Finance，17(4)，1158-1175。 |
| 7. | 毛治文、卓世昇(20110600)。盈餘管理與企業價值--聯立方程模型之應用。會計審計論叢，1(1)，61-99。 延伸查詢 |
| 8. | Shackelford, Douglas A.、Shevlin, Terry(2001)。Empirical tax research in accounting。Journal of Accounting and Economics，31(1-3)，321-387。 |
| 9. | Beasley, M. S.、Salterio, S. E.(2001)。The relationship between board characteristics and voluntary improvements in audit committee composition and experience。Contemporary Accounting Research，18(4)，539-570。 |
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| 11. | Givoly, Dan、Hayn, Carla K.、Natarajan, Ashok(2007)。Measuring reporting conservatism。The Accounting Review，82(1)，65-106。 |
| 12. | 張晉源、林有志(20110900)。企業選擇設置審計委員會之經濟性決定因素。高苑學報，17(2)，55-69。 延伸查詢 |
| 13. | Cohen, Jeffrey R.、Hoitash, Udi、Krishnamoorthy, Ganesh、Wright, Arnold M.(2014)。The effect of audit committee industry expertise on monitoring the financial reporting process。The Accounting Review，89(1)，243-273。 |
| 14. | 姜家訓、葉鴻銘(20070400)。The Effects of Debt Monitoring, Corporate Governance, and Auditor Fee Dependence on Earnings Conservatism。中華會計學刊，6(2)，173-208。 |
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| 16. | 林美鳳、金成隆、林良楓(20091200)。股權結構、會計保守性與信用評等關係之研究。臺大管理論叢，20(1)，289-329。 延伸查詢 |
| 17. | LaFond, Ryan、Roychowdhury, Sugata(2008)。Managerial Ownership and Accounting Conservatism。Journal of Accounting Research，46(1)，101-135。 |
| 18. | DeFond, Mark L.、Hann, Rebecca N.、Hu, Xuesong(2005)。Does the market value financial expertise on audit committees of boards of directors?。Journal of Accounting Research，43(2)，153-193。 |
| 19. | 劉啟群、林純央、林宗翰(20130300)。穩健原則下資訊認列不對稱之多期性研究。證券市場發展，25(1)=97，1-25。 延伸查詢 |
| 20. | 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。 |
| 21. | Khan, Mozaffar、Watts, Ross L.(2009)。Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism。Journal of Accounting and Economics，48(2/3)，132-150。 |
| 22. | Watts, Ross L.(2003)。Conservatism in Accounting Part II: Evidence and Research Opportunities。Accounting Horizons，17(4)，287-301。 |
| 23. | Davidson, Wallace N. III、Jiraporn, Pornsit、Kim, Young Sang、Nemac, Carol(2004)。Earnings Management following Duality-Creating Successions: Ethnostatistics, Impression Management, and Agency Theory。Academy of Management Journal，47(2)，267-275。 |
| 24. | Bryan, D.、Liu, M. H. C.、Tiras, S. L.、Zhuang, Z.(2013)。Optimal versus suboptimal choices of accounting expertise on audit committees and earnings quality。Review of Accounting Studies，18(4)，1123-1158。 |
| 25. | 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。 |
| 26. | Aslan, H.、Kumar, P.(2012)。Strategic ownership structure and the cost of debt。The Review of Financial Studies，25(7)，2257-2299。 |
| 27. | Zhang, Min、Gao, Shenghao、Guan, Xinjiao、Jiang, Fuxiu(2014)。Controlling shareholder-manager collusion and tunneling: Evidence from China。Corporate Governance: An International Review，22(6)，440-459。 |
| 28. | Krishnan, Gopal V.、Visvanathan, Gnanakumar(2008)。Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism。Contemporary Accounting Research，25(3)，827-858。 |
| 29. | McDaniel, Linda、Martin, Roger D.、Maines, Laureen A.(2002)。Evaluating financial reporting quality: The effects of financial expertise vs. financial literacy。Accounting Review，77(Suppl.)，139-167。 |
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| 31. | Baxter, P.、Cotter, J.(2009)。Audit committees and earnings quality。Accounting & Finance，49(2)，267-290。 |
| 32. | 李建然、廖秀梅、蔡佳育(20160500)。上市櫃公司自願設置審計委員會及審計委員會品質之決定因素。當代會計，17(1)，1-34。 延伸查詢 |
| 33. | Sultana, N.、Van der Zahn, J.-L. W. Mitchell(2015)。Earnings conservatism and audit committee financial expertise。Accounting & Finance，55(1)，279-310。 |
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| 36. | 戚務君、廖益均、林嬋娟(20081100)。我國企業盈餘穩健特性之研究。會計學報，1(1)，1-27。 延伸查詢 |
| 37. | Ball, Ray、Shivakumar, Lakshmanan(2005)。Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness。Journal of Accounting & Economics，39(1)，83-128。 |
| 38. | Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics，24(1)，3-37。 |
| 39. | LaFond, Ryan、Watts, Ross L.(2008)。The information role of conservatism。The Accounting Review，83(2)，447-478。 |
| 40. | Watts, Ross L.(2003)。Conservatism in accounting, Part I: Explanations and implications。Accounting Horizons，17(3)，207-221。 |
| 41. | Givoly, Dan、Hayn, Carla K.(2000)。The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?。Journal of Accounting & Economics，29(3)，287-320。 |
| 42. | 李建然、廖秀梅、張卉諭(20161200)。審計委員會設置及其品質對公司價值的影響。中華會計學刊，12(2)，231-265。 延伸查詢 |
| 43. | 許文馨(20140900)。Can Audit Committee Improve Earnings Quality More than the Supervisors in Taiwan?。臺大管理論叢，24(S1)，203-232。 |
| 44. | Krishnan, J.、Wen, Y.、Zhao, W.(2011)。Legal Expertise on Corporate Audit Committees and Financial Reporting Quality。The Accounting Review，86(6)，2099-2130。 |
| 45. | 吳慧玲(20130500)。淺談我國審計委員會制度發展沿革及相關規範。證券暨期貨月刊，31(5)，5-17。 延伸查詢 |
| 46. | 林純央、劉啟群(20141200)。The Effect of Earnings Lags on Comparing the Extent of Conservatism Based on Basu's (1997) Asymmetric Timeliness Concept。臺大管理論叢，25(1)，1-31。 |
| 47. | Lim, R.(2011)。Are corporate governance attributes associated with accounting conservatism?。Accounting and Finance，51(4)，1007-1030。 |
| 48. | Sultana, N.(2015)。Audit committee characteristics and accounting conservatism。International Journal of Auditing，19(2)，88-102。 |
| 49. | Xie, Biao、Davidson, Wallace N. III、DaDalt, Peter J.(2003)。Earnings Management and Corporate Governance: The Role of the Board and the Audit Committee。Journal of Corporate Finance，9(3)，295-316。 |
| 50. | Roodman, D.(2009)。How to do xtabond2: An introduction to difference and system GMM in Stata。The Stata Journal，9(1)，86-136。 |
| 51. | Agrawal, Anup、Chadha, Sahiba(2005)。Corporate Governance and Accounting Scandals。The Journal of Law and Economics，48(2)，371-406。 |
| 52. | 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。 |