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題名:查核會計師的合法與專家權力重要嗎?財務風險客戶與審計品質觀點
書刊名:管理與系統
作者:孔繁華
作者(外文):Kung, Fan-hua
出版日期:2021
卷期:28:4
頁次:頁431-477
主題關鍵詞:合夥會計師合法權力專家權力產業專家審計品質Audit partnersLegitimate powerExpert powerAuditor industry specialistAudit quality
原始連結:連回原系統網址new window
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  • 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:78
  • 點閱點閱:9
期刊論文
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3.Cahan, S. F.、Godfrey, J. M.、Hamilton, J.、Jeter, D. C.(2008)。Auditor specialization, auditor dominance, and audit fees: The role of investment opportunities。The Accounting Review,83(6),1393-1423。  new window
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6.Zerni, M.(2012)。Audit partner specialization and audit fees: Some evidence from Sweden。Contemporary Accounting Research,29(1),312-340。  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.Solomon, Ira、Shields, Michael D.、Whittington, O. Ray(1999)。What do industry-specialist auditors know?。Journal of Accounting Research,37(1),191-208。  new window
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10.劉嘉雯、王泰昌、賴信蒼(20091200)。訴訟風險與大型會計師事務所之客戶財務風險可接受水準。臺大管理論叢,20(1),1-40。new window  延伸查詢new window
11.Balsam, Steven、Krishnan, Jagan、Yang, Joon S.(2003)。Auditor industry specialization and earnings quality。Auditing: A Journal of Practice & Theory,22(2),71-97。  new window
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16.Sundgren, S.、Svanström, T.(2014)。Auditor-in-charge characteristics and going-concern reporting。Contemporary Accounting Research,31(2),531-550。  new window
17.Chin, Chen-Lung、Chi, Hsin-Yi(2009)。Reducing restatements with increased industry expertise。Contemporary Accounting Research,26(3),729-765。  new window
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19.Ferguson, Andrew、Francis, Jere R.、Stokes, Donald J.(2003)。The Effects of Firm-wide and Office-level Industry Expertise on Audit Pricing。The Accounting Review,78(2),429-448。  new window
20.Francis, Jere R.、Reichelt, Kenneth、Wang, Dechun(2005)。The pricing of national and city-specific reputations for industry expertise in the U.S. audit market。The Accounting Review,80(1),113-136。  new window
21.Knechel, W. R.、Vanstraelen, A.、Zerni, M.(2015)。Does the identity of engagement partners matter? An analysis of audit partner reporting decisions。Contemporary Accounting Research,32(4),1443-1478。  new window
22.Anderson, C.、Galinsky, A. D.(2006)。Power, optimism, and risk-taking。European Journal of Social Psychology,36(4),511-536。  new window
23.Galinsky, Adam D.、Magee, Joe C.、Inesi, M. Ena、Gruenfeld, Deborah H.(2006)。Power and perspectives not taken。Psychological Science,17(12),1068-1074。  new window
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26.Romanus, R. N.、Maher, J. J.、Fleming, D. M.(2008)。Auditor industry specialization, auditor changes, and accounting restatements。Accounting Horizons,22(4),389-413。  new window
27.Lehman, E. W.(1969)。Toward a Macrosociology of Power。American Sociology Review,34(4),453-465。  new window
28.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
29.Lennox, C. S.、Wu, X.、Zhang, T.(2014)。Does mandatory rotation of audit partners improve audit quality?。The Accounting Review,89(5),1775-1803。  new window
30.Velury, U.、Reisch, J. T.、O'Reilly, D. M.(2003)。Institutional ownership and the selection of industry specialist auditors。Review of Quantitative Finance and Accounting,21(1),35-48。  new window
31.Ittonen, K.、Vähämaa, E.、Vähämaa, S.(2013)。Female auditors and accruals quality。Accounting Horizons,27(2),205-228。  new window
32.張文瀞、吳幸螢(20050100)。品牌聲譽、產業專業化與審計人員市場佔有率關連性:取消審計公費下限分析。會計評論,40,91-118。new window  延伸查詢new window
33.Anderson, C.、Berdahl, J. L.(2002)。The experience of power: Examining the effects of power on approach and inhibition tendencies。Journal of Personality and Social Psychology,83(6),1362-1377。  new window
34.Fiske, S. T.(1993)。Controlling other people: The impact of power on stereotyping。American Psychologist,48(6),621-628。  new window
35.Keltner, Dacher、Gruenfeld, Deborah H.、Anderson, Cameron(2003)。Power, approach, and inhibition。Psychological Review,110(2),265-284。  new window
36.Emerson, Richard M.(1962)。Power-dependence relations。American Sociological Review,27(1),31-41。  new window
37.Hardies, K.、Breesch, D.、Branson, J.(2015)。The female audit fee premium。Auditing: A Journal of Practice & Theory,34(4),171-195。  new window
38.曾乾豪、張瑀珊、薛敏正(20120700)。個別會計師查核簽證家數與企業盈餘品質。中華會計學刊,8(2),217-256。new window  延伸查詢new window
39.Cahan, S. F.、Jeter, Debra C.、Naiker, V.(2011)。Are all industry specialist auditors the same?。Auditing: A Journal of Practice & Theory,30(4),191-222。  new window
40.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
41.He, X.、Pittman, J. A.、Rui, O. M.、Wu, D.(2017)。Do social ties between external auditors and audit committee members affect audit quality?。The Accounting Review,92(5),61-87。  new window
42.Chi, Wuchun、Myers, L. A.、Omer, T. C.、Xie, H.(2017)。The Effects of Audit Partner Pre-Client and Client-Specific Experience on Audit Quality and on Perceptions of Audit Quality。Review of Accounting Studies,22(1),361-391。  new window
43.Beasley, M. S.、Petroni, K. R.(2001)。Board independence and audit-firm type。Auditing: A Journal of Practice & Theory,20(1),97-114。  new window
44.Messier, W. F. Jr.、Owhoso, V.、Rakovski, C.(2008)。Can audit partners predict subordinates' ability to detect errors?。Journal of Accounting Research,46(5),1241-1264。  new window
45.Finkelstein, Sydney(1992)。Power in top management teams: Dimensions, measurement, and validation。Academy of Management Journal,35(3),505-538。  new window
46.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。  new window
47.Chen, C.-Y.、Lin, C.-J.、Lin, Y.-C.(2008)。Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?。Contemporary Accounting Research,25(2),415-445。  new window
48.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
49.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
50.Gul, Ferdinand A.、Wu, Donghui、Yang, Zhifeng(2013)。Do individual auditors affect audit quality? Evidence from archival data。The Accounting Review,88(6),1993-2023。  new window
51.Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research,16(1),135-165。  new window
52.Cohen, Daniel A.、Zarowin, Paul(2010)。Accrual-based and real earnings management activities around seasoned equity offerings。Journal of Accounting and Economics,50(1),2-19。  new window
53.Gunny, Katherine A.(2010)。The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks。Contemporary Accounting Research,27(3),855-888。  new window
54.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
55.Simunic, Dan A.、Stein, Michael T.(1996)。The Impact of Litigation Risk on Audit Pricing: A Review of the Economics and the Evidence。Auditing: A Journal of Practice and Theory,15(Supplement),119-134。  new window
56.Cohen, J. R.、Trompeter, G. M.(1998)。An Examination of Factors Affecting Audit Practice Development。Contemporary Accounting Research,15(4),481-504。  new window
57.Carey, Peter、Simnett, Roger(2006)。Audit partner tenure and audit quality。The Accounting Review,81(3),653-676。  new window
58.Hardies, K.、Breesch, D.、Branson, J.(2016)。Do (fe)male auditors impair audit quality? Evidence from going-concern opinions。European Accounting Review,25(1),7-34。  new window
59.Altman, Edward I.(1968)。Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy。The Journal of Finance,23(4),589-609。  new window
60.官月緞、駱韋龍、張玲玲(20190500)。簽證會計師性別與審計公費之關聯性。會計學報,8(1),35-71。new window  延伸查詢new window
61.Amir, E.、Kallunki, J. P.、Nilsson, H.(2014)。The Association between Individual Audit Partners' Risk Preferences and the Composition of Their Client Portfolios。Review of Accounting Studies,19(1),103-133。  new window
62.Church, B. K.、Dai, N. T.、Kuang, X.、Liu, X.(2020)。The Role of Auditor Narcissism in Auditor-Client Negotiations: Evidence from China。Contemporary Accounting Research,37(3),1756-1787。  new window
63.Hsieh, Y. T.、Lin, C. J.(2016)。Audit Firms' Client Acceptance Decisions: Does Partner-level Industry Expertise Matter?。Auditing: A Journal of Practice & Theory,35(2),97-120。  new window
64.Kallunki, Jenni、Kallunki, Juha-Pekka、Niemi, Lasse、Nilsson, Henrik(2019)。IQ and Audit Quality: Do Smarter Auditors Deliver Better Audits?。Contemporary Accounting Research,36(3),1373-1416。  new window
65.Laurion, H.、Lawrence, A.、Ryans, J.(2017)。U.S. Audit Partner Rotations。The Accounting Review,92(3),209-237。  new window
66.Lee, H. S.、Nagy, A. L.、Zimmerman, A. B.(2019)。Audit Partner Assignments and Audit Quality in the United States。The Accounting Review,94(2),297-323。  new window
67.Schatzberg, J. W.、Sevcik, G. R.、Shapiro, B. P.、Thorne, L.、Wallace, R. S. O.(2005)。A Reexamination of Behavior in Experimental Audit Markets: The Effects of Moral Reasoning and Economic Incentives on Auditor Reporting and Fees。Contemporary Accounting Research,22(1),229-264。  new window
68.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
69.Kahneman, Daniel、Tversky, Amos(1979)。Prospect Theory: An Analysis of Decision under Risk。Econometrica: Journal of the Econometric Society,47(2),263-292。  new window
70.Reynoldsa, J. K.、Francis, J. R.(2001)。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
71.Zang, Amy Y.(2012)。Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management。The Accounting Review,87(2),675-703。  new window
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研究報告
1.Su, L.、Wu, D.(2019)。Is Audit Behavior Contagious? Teamwork Experience and Audit Quality by Individual Auditors。  new window
圖書
1.Bell, T. B.、Solomon, I.、Peecher, M. E.(2005)。The 21st Century Public Company Audit: Conceptual Elements of KPMG's Global Audit Methodology。KPMG LLP。  new window
2.Wrong, D. H.(1979)。Power: Its forms, bases and uses。Oxford:Basil Blackwell。  new window
3.Thibaut, John W.、Kelley, Harold H.(1959)。The Social Psychology of Groups。John Wiley & Sons, Inc.。  new window
4.Gouldner, A.(1970)。The Coming Crisis in Western Sociology。Heinemann。  new window
圖書論文
1.French, Jogn R. P. Jr.、Raven, B. H.(1959)。The Bases of Social Power。Studies in Social Power。University of Michigan Press。  new window
 
 
 
 
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