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E.(2011)。Using the oaxaca-blinder decomposition technique to analyze learning outcomes changes over time: An application to Indonesia's results in PISA mathematics。 | 學位論文| 1. | 莊志誠(2019)。新式查核報告中關鍵查核事項揭露之探討(碩士論文)。國立中興大學。 延伸查詢 | | 2. | 陳姿妤(2018)。關鍵查核事項與審計品質、審計成本之關聯性(碩士論文)。國立臺灣大學。 延伸查詢 | | 3. | 王海舟(2018)。實施新式查核報告對審計品質及查核成本之影響(碩士論文)。國立臺灣大學。 延伸查詢 | | 4. | 李揚(2018)。新式查核報告之關鍵查核事項與盈餘管理(碩士論文)。中原大學。 延伸查詢 | | 5. | 吳嘉倩(2018)。關鍵查核事項與盈餘管理之關聯性(碩士論文)。中原大學。 延伸查詢 | | 6. | 吳映儀(2018)。關鍵查核事項與分析師預測行為之關聯性--基於台灣的實證研究(碩士論文)。國立政治大學。 延伸查詢 | | 7. | 邱韋新(2018)。審計委員會特性與資訊揭露品質之關聯性研究--以關鍵查核事項為例(碩士論文)。國立政治大學。 延伸查詢 | | 8. | 林育辰(2018)。盈餘管理及修正式審計意見:第58號審計準則公報「查核報告中關鍵查核事項之溝通」實施後之影響(碩士論文)。國立中興大學。 延伸查詢 | | 9. | 許芳瑜(2018)。異常應計數與關鍵查核事項之關係(碩士論文)。朝陽科技大學。 延伸查詢 | | 10. | 張淨棉(2018)。新式查核報告與分析師預測特性：來自英國的證據(碩士論文)。國立成功大學。 延伸查詢 | | 11. | 廖政豪(2018)。會計師查核報告中關鍵查核事項市場反應之研究(碩士論文)。國立雲林科技大學。 延伸查詢 | | 12. | 董冠彤(2018)。審計委員會品質與新式查核報告關鍵查核事項之相關性研究(碩士論文)。淡江大學。 延伸查詢 | | 13. | 羅瑞騏(2019)。投資人對新式查核報告書之反應：臺灣實證(碩士論文)。國立成功大學。 延伸查詢 | | 14. | 鄭政宇(2019)。集團企業委任不同會計師事務所之會計師查核--對關鍵查核事項及盈餘管理之影響(碩士論文)。國立中興大學。 延伸查詢 | | 15. | Goodson, B. M.(2016)。How does the audit report's structure affect nonprofessional investors' attention to its content?(博士論文)。University of Mississippi。 | 圖書| 1. | Beaver, W. H.(2002)。Financial Reporting: An Accounting Revolution。Englewood Cliffs, NJ：Prentice-Hall, Inc。 | | 2. | DeMaris, A.(2004)。Regression with Social Data: Modeling Continuous and Limited Response Variables。Hoboken, NJ：John Wiley & Sons。 | | 3. | 周建宏、陳耀宗、徐永堅(2017)。會計師查核報告重大變革--新式查核報告解析與例示。財團法人資誠教育基金會。 延伸查詢 | | 4. | Financial Reporting Council(2013)。International Standard on Auditing (UK and Ireland) 700: The independent auditor's report on financial statements。FRC。 | | 5. | Financial Reporting Council(2015)。Extended auditor's reports: A review of experience in the first year。Financial Reporting Council。 | | 6. | Deloitte(2013)。A new beginning: Annual report insights 2013。 | | 7. | IAASB(2013)。Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs)。IFAC。 | 單篇論文| 1. | Backof, A.，Bowlin, K.，Goodson, B.(2014)。The impact of proposed changes to the content of the audit report on jurors' assessments of auditor negligence，https://ssrn.com/abstract=2446057。 | | 2. | Lennox, Clive S.，Schmidt, Jaime J.，Thompson, Anne(2018)。Is the expanded model of audit reporting informative to investors? Evidence from the UK，University of Southern California。，http://dx.doi.org/10.2139/ssrn.2619785。 | 其他| 1. | Porumb, V.-A.，Karaibrahimoglu, Y. Z.，Lobo, G. J.，Hooghiemstra, R.，Waard, D. D.(2019)。Is more always better? Disclosures in the expanded audit report and their impact on loan contracting，https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3216492。 | | 2. | Financial Reporting Council(2013)。Improving the Auditor's Report: Note of a public meeting，https://www.frc.org.uk/getattachment/c9f87ea8-62b2-493f-b106-de87b137bd90/FRC-Record-discussion-Public-meeting-28March13-Auditor-Reporting-Feb13-Consultation-Paper.pdf。 | | 3. | IAASB(2015)。New and Revised Auditor Reporting Standards and Related Conforming Amendments，https://www.ifac.org/system/files/uploads/IAASB/Audit%20Reporting-At%20a%20Glance-final.pdf。 | | 4. | Köhler, A.，Ratzinger-Sakel, N. V.，Theis, J.(2016)。The effects of key audit matters on the auditor's report's communicative value: Experimental evidence from investment professionals and non-professional investors，http://dx.doi.org/10.2139/ssrn.2838162。 | | 5. | Public Company Accounting Oversight Board(2017)。The auditor's report on an audit of financial statements when the auditor expresses an unqualified opinion and related amendments to PCAOB standards，https://pcaobus.org/Rulemaking/Docket034/2017-001-auditors-report-final-rule.pdf，(2017-001)。 | | 6. | PCAOB(2016)。Proposed auditing standard: The auditor's report on an audit of financial Statements. When the auditor expresses an unqualified opinion and related amendments to PCAOB standards，https://pcaobus.org/Rulemaking/Docket034/Release-2016-003-ARM.pdf。 | | 7. | PCAOB(2014)。Public Meeting on Auditor's Reporting Model，https://pcaobus.org/News/Webcasts/Pages/04022014_PublicMeeting.aspx。 | | 8. | PCAOB(2013)。Proposed Auditing Standards--The Auditor's Report on an Audit of Financial Statements when the Auditor Expresses an Unqualified Opinion; The Auditor's Responsibilities Regarding Other Information in Certain Documents Containing Audited Financial Statements and the Related Auditor's Report; and Related Amendments to PCAOB Standards，https://pcaobus.org/Rulemaking/Docket034/Release_2013-005_ARM.pdf。 | | 9. | PCAOB(2011)。Roundtable on the Auditor's Reporting Model，https://pcaobus.org/Rulemaking/Docket034/Briefing_Paper.pdf。 | | 10. | The International Federation of Accountants(2015)。The new auditor's report: enhancing auditor communications: Greater transparency into the financial statement audit，https://www.ifac.org/system/files/uploads/IAASB/Auditor-Reporting-Fact-Sheet.pdf。 | | 11. | Tysiac, K.(20130823)。PCAOB's Reporting Model Proposal Poses Risks, Rewards for Audit Firms，http://www.journalofaccountancy.com/news/2013/aug/20138576.html。 | 圖書論文| 1. | 謝雨生、鄭宜仲(1997)。團體比較研究中結構差異的考慮與處理：論迴歸標準化及對數線性消去法的應用。社會科學計量方法發展與應用。南港：中央研究院中山人文社會科學研究所。 延伸查詢 | |
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