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題名:新式查核報告對財務報表資訊揭露之影響
書刊名:中原企管評論
作者:陳穗婷陳計良陳虹吟
作者(外文):Chen, Suei-tingChen, Chi-liangChen, Hung-yin
出版日期:2019
卷期:17:1
頁次:頁59-82
主題關鍵詞:新式查核報告資訊揭露品質關鍵查核事項公司治理New auditor's reportsDisclosure qualityCritical audit mattersCorporate governance
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(11) 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:11
  • 共同引用共同引用:349
  • 點閱點閱:7
期刊論文
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24.陳振遠、王健聰、洪世偉(20170300)。公司治理對於企業社會責任、公司價值之影響。中山管理評論,25(1),135-176。new window  延伸查詢new window
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26.陳瑞斌、許崇源(20071200)。公司治理結構與資訊揭露之關聯性研究。交大管理學報,27(2),55-109。new window  延伸查詢new window
27.張瑞當、方俊儒、曾玉琦(20070200)。核心代理問題與盈餘管理:董事會結構與外部監督機制之探討。管理學報,24(1),17-39。new window  延伸查詢new window
28.Hunton, James E.、Libby, Robert、Mazza, Cheri L.(2006)。Financial Reporting Transparency and Earnings Management (Retracted)。The Accounting Review,81(1),135-157。  new window
29.Blake, K.、Carcello, J. V.、Harrison, N. J.、Head, M. J.、Roper, B. E.、Simpson, A.、Sondhi, T.、Tarola, R. M.、Turner, L. E.、Williams, M.、Yerger, A.(2011)。Response of a subgroup of the PCAOB's Investor Advisory Group to the PCAOB's concept release concerning reports on audited financial statements and related amendments to PCAOB standards。Current Issues in Auditing,5(2),C21-C50。  new window
30.Brasel, K. R.、Doxey, M. M.、Grenier, J. H.、Reffett, A.(2016)。Risk disclosure preceding negative outcomes: The effects of reporting critical audit matters on judgments of auditor liability。The Accounting Review,91(5),1345-1362。  new window
31.Turner, J. L.、Mock, T. J.、Coram, P. J.、Gray, G. L.(2010)。Improving transparency and relevance of auditor communications with financial statement users。Current Issues in Auditing,4(1),A1-A8。  new window
32.Bushman, Robert M.、Smith, Abbie J.(2001)。Financial accounting information and corporate governance。Journal of Accounting and Economics,32(1-3),237-333。  new window
33.Byrd, John W.、Hickman, Kent A.(1992)。Do outside directors monitor managers?: Evidence from tender offer bids。Journal of Financial Economics,32(2),195-221。  new window
34.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
35.Church, Bryan K.、Davis, Shawn M.、McCracken, Susan A.(2008)。The auditor's reporting model: A literature overview and research synthesis。Accounting Horizons,22(1),69-90。  new window
36.Gimbar, C.、Hansen, B.、Ozlanski, M. E.(2016)。The effects of critical audit matter paragraphs and accounting standard precision on auditor liability。The Accounting Review,91(6),1629-1646。  new window
37.Efendi, Jap、Srivastavab, Anup、Swanson, Edward P.(2007)。Why do corporate managers misstate financial statements? The role of option compensation and other factors。Journal of Financial Economics,85(3),667-708。  new window
38.Ge, Weili、McVay, Sarah E.(2005)。The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act。Accounting Horizons,19(3),137-158。  new window
39.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review,70(2),193-225。  new window
40.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
41.Dalton, Dan R.、Daily, Catherine M.、Johnson, Jonathan L.、Ellstrand, Alan E.(1999)。Number of directors and financial performance: a meta-analysis。Academy of Management Journal,42(6),674-686。  new window
42.Eng, L. L.、Mak, Y. T.(2003)。Corporate governance and voluntary disclosure。Journal of Accounting and Public Policy,22(4),325-345。  new window
43.Peasnell, Ken V.、Pope, Peter F.、Young, Steven(2005)。Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?。Journal of Business Finance & Accounting,32(7/8),1311-1346。  new window
44.陳錦村、葉雅薰(20020100)。公司改組、監督機制與盈餘管理之研究。會計評論,34,1-29。new window  延伸查詢new window
45.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。  new window
46.張幸惠(20180600)。盈餘管理與公司治理關聯性:以中國銀行業為例。會計審計論叢,8(1),49-80。new window  延伸查詢new window
47.劉毅馨、陳盈均、劉倢君、謝惠如、曹雅淳、葉芸孜、林宛瑩、陳委琮(20180500)。董事會特性是否抑制盈餘管理行為--以淨值門檻為例。美和學報,36(2),15-34。  延伸查詢new window
48.Asare, S. K.、Wright, A. M.(2012)。Investors', Auditors', and Lenders' Understanding of the Message Conveyed by the Standard Audit Report on the Financial Statements。Accounting Horizons,26(2),193-217。  new window
49.Gray, Glen L.、Turner, Jerry L.、Coram, Paul J.、Mock, Theodore J.(2011)。Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors。Accounting Horizons,25(4),659-684。  new window
50.Khalil, M.、Ozkan, A.(2016)。Board Independence, Audit Quality and Earnings Management: Evidence from Egypt。Journal of Emerging Market Finance,15(1),84-118。  new window
51.Leftwich, R. W.、Watts, R. L.、Zimmerman, J. L.(1981)。Voluntary Corporate Disclosure: The Case of Interim Reporting。Journal of Accounting Research,19(3),50-77。  new window
52.Hermalin, Benjamin E.、Weisbach, Michael S.(2012)。Information disclosure and corporate governance。The Journal of Finance,67(1),195-233。  new window
53.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research,13(1),1-36。  new window
54.Lobo, G. J.、Zhou, J.(2001)。Disclosure quality and earnings management。Asia-Pacific Journal of Accounting and Economics,8(1),1-20。  new window
55.Jensen, Michael C.(1993)。The modern industrial revolution, exit, and the failure of internal control systems。The Journal of Finance,48(3),831-880。  new window
56.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review,77(Suppl. 1),35-59。  new window
57.Doyle, Jeffrey T.、Ge, Weili、McVay, Sarah(2007)。Accruals quality and internal control over financial Reporting。The Accounting Review,82(5),1141-1170。  new window
58.黃劭彥、王登仕、張森河、蔡欣儒(20150600)。虧損公司董監事自肥與盈餘管理。證券市場發展季刊,27(2)=106,59-98。new window  延伸查詢new window
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會議論文
1.Carcello, J. V.、Harrison, N. J.、Sauter, G.、Yerger, A.(2011)。Improving the Auditor's Report。PCAOB Investor Advisory Group Meeting。  new window
研究報告
1.Chtourou, S. M.、Bédard, J.、Courteau, L.(2001)。Corporate Governance and Earnings Management。  new window
2.Backof, A.、Bowlin, K.、Goodson, B.(2016)。The Impact of Proposed Changes to the Content of the Audit Report on Jurors' Assessments of Auditor Negligence。University of Virginia。  new window
3.Brown, T.、Majors, T. M.、Peecher, M. E.(2014)。The Impact of a Higher Intent Standard on Auditors' Legal Exposure and the Moderating Role of Jurors' Legal Knowledge。University of Illinois at Urbana-Champaign:University of Southern California。  new window
4.Kachelmeier, S. J.、Schmidt, J. J.、Valentine, K.(2014)。The Disclaimer Effect of Disclosing Critical Audit Matters in the Auditor's Report。  new window
圖書
1.葉銀華、李存修、柯承恩(20020000)。公司治理與評等系統。臺北:商智文化。new window  延伸查詢new window
其他
1.Cates, T.(2013)。KPMG UK 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。  new window
 
 
 
 
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