:::

詳目顯示

回上一頁
題名:繼任會計師事務所初次查核審計公費降低對投資人在盈餘品質認知之影響
書刊名:中山管理評論
作者:方俊儒盧正壽 引用關係
作者(外文):Fang, Chun-juLu, Cheng-shou
出版日期:2020
卷期:28:3
頁次:頁469-506
主題關鍵詞:審計公費初次查核盈餘品質認知Audit feesInitial auditingPerception of earnings quality
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(0) 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:0
  • 共同引用共同引用:79
  • 點閱點閱:15
期刊論文
1.許恩得、王泰昌(20091200)。審計公費下限與審計品質。臺大管理論叢,20(1),261-287。new window  延伸查詢new window
2.許恩得(20100700)。市場結構、審計品質與簽證價值。管理評論,29(3),65-77+167-170。new window  延伸查詢new window
3.Krishnan, J.、Sami, H.、Zhang, Y.(2005)。Does the provision of nonaudit services affect investor perceptions of auditor independence?。Auditing: A Journal of Practice & Theory,24(2),111-135。  new window
4.Caramanis, C.、Lennox, C.(2008)。Audit Effort and Earnings Management。Journal of Accounting and Economics,45(1),116-138。  new window
5.Francis, J.、Schipper, K.、Vincent, L.(2005)。Earnings and Dividends Informativeness When Cash Flow Rights Are Separated from Voting Rights。Journal of Accounting & Economics,39(2),329-360。  new window
6.Ashbaugh, H.、LaFond, R.、Mayhew, B. W.(2003)。Do nonaudit service compromise auditor independence? Further evidence。The Accounting Review,78(3),611-639。  new window
7.Ghosh, A.、Moon, D.(2005)。Auditor Tenure and Perception of Audit Quality。The Accounting Review,80(2),585-612。  new window
8.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violations and Manipulation of Accruals。Journal of Accounting and Economics,17(1/2),145-176。  new window
9.俞洪昭、戚務君、李承易(20001100)。我國會計師受懲戒原因與種類之關聯性分析。風險管理學報,2(2),37-56。new window  延伸查詢new window
10.Francis, J. R.、Ke, B.(2006)。Disclosure of fees paid to auditors and the market valuation of earnings surprises。Review of Accounting Studies,11(4),495-523。  new window
11.Reynolds, J. K.、Deis, D. R.、Francis, J. R.(2004)。Professional service fees and auditor objectivity。Auditing: A Journal of Practice and Theory,23(1),29-52。  new window
12.Sarker, J.、Sen, Kaustav、Sarker, S.(2008)。Board of directors and opportunistic earnings management: evidence from India。Journal of Accounting, Auditing and Finance,23(4),517-551。  new window
13.Balsam, S.、Krishnan, J.、Yang, J. S.(2003)。Auditor Industry Specialization and Earnings Quality。Auditing: A Journal of Practice & Theory,22(2),71-97。  new window
14.Larcker, David F.、Richardson, Scott A.(2004)。Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance。Journal of Accounting Research,42(3),625-658。  new window
15.Dhaliwal, D. S.、Lee, K. J.、Fargher, N. L.(1991)。The association between unexpected earnings and abnormal security returns in the presence of financial leverage。Contemporary Accounting Research,8(1),20-41。  new window
16.Geiger, Marshall A.、Raghunandan, K.(2002)。Auditor tenure and audit reporting failures。Auditing: A Journal of Practice & Theory,21(1),67-78。  new window
17.Dopuch, N.、King, R. R.(1996)。The effects of lowballing on audit quality: An experimental markets study。Journal of Accounting, Auditing & Finance,11(1),45-68。  new window
18.林孝倫、林嬋娟(20130600)。臺灣審計研究之回顧與前瞻。會計審計論叢,3(1),1-47。new window  延伸查詢new window
19.詹素嬌、蘇淑慧、劉政淮(20140600)。投保董監事責任險與保險金額於審計公費之影響。會計審計論叢,4(1),25-51。new window  延伸查詢new window
20.Blankley, Alan I.、Hurtt, David N.、MacGregor, Jason E.(2012)。Abnormal audit fees and restatements。Auditing: A Journal of Practice & Theory,31(1),79-96。  new window
21.Ho, J. L.、Kang, F.(2013)。Auditor choice and audit fees in family firms: Evidence from the S&P 1500。Auditing: A Journal of Practice & Theory,32(4),71-93。  new window
22.Huang, H. W.、Raghunandan, K.、Huang, T. C.、Chiou, J. R.(2015)。Fee discounting and audit quality following audit firm and audit partner changes: Chinese evidence。The Accounting Review,90(4),1517-1546。  new window
23.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
24.Carcello, Joseph V.、Hermanson, Dana R.、Neal, Terry L.、Riley, Richard A. Jr.(2002)。Board characteristics and audit fees。Contemporary Accounting Research,19(3),365-384。  new window
25.Lim, Chee Y.、Ding, David K.、Charoenwong, Charlie(2013)。Non-Audit Fees, Institutional Monitoring, and Audit Quality。Review of Quantitative Finance & Accounting,41(2),343-384。  new window
26.Lennox, C.(2000)。Do companies successfully engage in opinion shopping? Evidence form the UK。Journal of Accounting and Economics,29(3),321-337。  new window
27.Woo, E.-S.、Koh, H. C.(2001)。Factors associated with auditor changes: A Singapore study。Accounting and Business Research,31(2),133-144。  new window
28.廖秀梅、王貞靜、戚務君(20120100)。一套臺灣完整的審計公費資訊告訴我們什麼?。中華會計學刊,8(1),49-87。new window  延伸查詢new window
29.Choi, J. T.、Doogar, R. K.、Ganguly, A. R.(2004)。The riskiness of large audit firm client portfolios and changes in audit liability regimes: evidence from the U.S. audit market。Contemporary Accounting Research,21(4),747-785。  new window
30.Dye, Ronald A.(1991)。Informationally Motivated Auditor Replacement。Journal of Accounting & Economics,14(4),347-374。  new window
31.Atiase, Rowland K.(1987)。Market Implications of Predisclosure Information: Size and Exchange Effects。Journal of Accounting Research,25(1),168-176。  new window
32.林嬋娟、林孝倫、羅勝議(20151200)。我國上市(櫃)公司審計公費資訊揭露對後續公費訂定之影響。中華會計學刊,11(2),203-239。new window  延伸查詢new window
33.李貴富、朱立倫、李書行(20110900)。首期查核審計公費減少與會計師獨立性:以出具繼續經營疑慮之查核意見為例。證券市場發展季刊,23(3)=91,1-38。new window  延伸查詢new window
34.陳皆碩、林芳綺、楊東錦(20151200)。審計公費調降之決定因素:公司治理之觀點。中華會計學刊,11(2),241-290。new window  延伸查詢new window
35.Baber, W. R.、Krishnan, J.、Zhang, Y.(2014)。Investor Perceptions of the Earnings Quality Consequences of Hiring an Affiliated Auditor。Review of Accounting Studies,19(1),69-102。  new window
36.Chen, L. H.、Krishnan, J.、Sami, H.、Zhou, H.(2013)。Auditor Attestation under SOX Section 404 and Earnings Informativeness。Auditing: A Journal of Practice and Theory,32(1),61-84。  new window
37.Desir, R.、Casterella, J.、Konina, J.(2014)。A Reexamination of Audit Fees for Initial Audit Engagements in the Post-SOX Period。Auditing: A Journal of Practice and Theory,33(2),59-78。  new window
38.Dies, D.、Giroux, G.(1996)。The Effect of Auditor Changes on Audit Fees, and Audit Hours, and Audit Quality。Journal of Accounting and Public Policy,15(1),55-76。  new window
39.Eilifsen, A.、Knivsfla, K. H.(2013)。How Increased Regulatory Oversight of Nonaudit Services Affects Investors' Perceptions of Earnings Quality。Auditing: A Journal of Practice and Theory,32(1),85-112。  new window
40.Griffin, P. A.、Lont, D. H.(2011)。Auditor Fees Around Dismissals and Resignations: Additional Evidence。Journal of Contemporary Accounting and Economics,7(2),65-81。  new window
41.Kraub, P.、Quosigk, B. M.、Zulch, H.(2014)。Effects of Initial Audit Fee Discounts on Audit Quality: Evidence from Germany。International Journal of Auditing,18(1),40-56。  new window
42.Yang, Y. J.、Kang, J.、Lin, R. C.、Ronen, J.(2016)。Auditor Selection within A Business Group: Evidence from Taiwan。Review of Quantitative Finance and Accounting,46(2),195-215。  new window
43.Gul, Ferdinand A.、Fung, Simon Y. K.、Jaggi, Bikki(2009)。Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise。Journal of Accounting and Economics,47(3),265-287。  new window
44.Teoh, Siew Hong、Wong, T. J.(1993)。Perceived Auditor Quality and the Earnings Response Coefficient。The Accounting Review,68(2),346-366。  new window
45.Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics,20(1),61-91。  new window
46.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
47.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics,3(2),113-127。  new window
48.Cassell, C. A.、Giroux, G. A.、Myers, L. A.、Omer, T. C.(2012)。The effect of corporate governance on auditor-client realignments。Auditing: A Journal of Practice & Theory,31(2),167-188。  new window
49.Haw, In-Mu、Hu, Bing-bing、Hwang, Lee-Seok、Wu, Woody(2004)。Ultimate Ownership, Income Management, and Legal and Extra-legal Institutions。Journal of Accounting Research,42(2),423-462。  new window
50.Higgs, J. L.、Skantz, T. R.(2006)。Audit and nonaudit fees and the market's reaction to earnings announcements。Auditing: A Journal of Practice & Theory,25(1),1-26。  new window
51.Zhang, P.(1999)。A Bargaining Model of Auditor Reporting。Contemporary Accounting Research,16(1),167-184。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關書籍
 
無相關著作
 
QR Code
QRCODE