期刊論文1. | Slemrod, Joel(2004)。The Economics of Corporate Tax Selfishness。National Tax Journal,57(4),877-899。 |
2. | Blaylock, Bradley、Shevlin, Terry、Wilson, Ryan J.(2012)。Tax Avoidance, Large Positive Temporary Book-Tax Differences, and Earnings Persistence。The Accounting Review,87(1),91-120。 |
3. | Graham, J. R.、Raedy, J. S.、Shackelford, D. A.(2012)。Research in Accounting for Income Taxes。Journal of Accounting and Economics,53(1/2),412-434。 |
4. | Tang, Tanya、Firth, Michael(2011)。Can Book-Tax Differences Capture Earnings Management and Tax Management? Empirical evidence from China。International Journal of Accounting,46(2),175-204。 |
5. | Vafeas, Nikos(2005)。Audit Committees, Boards, and the Quality of Reported Earnings。Contemporary Accounting Research,22(4),1093-1122。 |
6. | Mohanram, P. S.(2005)。Separating winners from losers among low book-to-market stocks using financial statement analysis。Review of Accounting Studies,10(2/3),133-170。 |
7. | Jiraporn, P.、Kim, Y. S.、Mathur, I.(2008)。Does Corporate Diversification Exacerbate or Mitigate Earnings Management? An Empirical Analysis。International Review of Financial Analysis,17(5),1087-1109。 |
8. | Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2010)。The effects of executives on corporate tax avoidance。The Accounting Review,85(4),1163-1189。 |
9. | Dyreng, Scott D.、Hanlon, Michelle、Maydew, Edward L.(2008)。Long-run corporate tax avoidance。The Accounting Review,83(1),61-82。 |
10. | Hanlon, Michelle(2005)。The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences。The Accounting Review,80(1),137-166。 |
11. | Ebrahim, A.(2007)。Earnings management and board activity: An additional evidence。Review of Accounting and Finance,6(1),42-58。 |
12. | Jiraporn, P.、DaDalt, P. J.(2009)。Does founding family control affect earnings management?。Applied Economics Letters,16(2),113-119。 |
13. | 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。 |
14. | Kim, J. B.、Chung, R.、Firth, M.(2003)。Auditor Conservatism, Asymmetric Monitoring, and Earnings Management。Contemporary Accounting Research,20(2),323-359。 |
15. | Myers, James N.、Myers, Linda A.、Omer, Thomas C.(2003)。Exploring the term of auditor-client relationship and the quality of earnings: a case for mandatory auditor rotation?。The Accounting Review,78(3),779-799。 |
16. | Rosner, Rebecca L.(2003)。Earnings Manipulation in Failing Firms。Contemporary Accounting Research,20(2),361-408。 |
17. | Kim, Jeong-Bon、Li, Yinghua、Zhang, Liandong(2011)。Corporate Tax Avoidance and Stock Price Crash Risk: Firm-Level Analysis。Journal of Financial Economics,100(3),639-662。 |
18. | Desai, M. A.、Dharmapala, D.(2006)。Corporate tax avoidance and high-powered incentives。Journal of Financial Economics,79(1),145-179。 |
19. | Tang, Tanya Y. H.、Firth, Michael(2012)。Earnings persistence and stock market reactions to the different Information in book-tax differences: Evidence from China。The International Journal of Accounting,47(3),369-397。 |
20. | Marquardt, Carol A.、Wiedman, Christine I.(2004)。The effect of earnings management on the value relevance of accounting information。Journal of Business Finance & Accounting,31(3/4),297-332。 |
21. | Weber, D. P.(2009)。Do Analysts and Investors Fully Appreciate the Implications of Book-Tax Differences for Future Earnings?。Contemporary Accounting Research,26(4),1175-1206。 |
22. | Frank, Mary M.、Lynch, Luann J.、Rego, Sonja O.(2009)。Tax reporting aggressiveness and its relation to aggressive financial reporting。The Accounting Review,84(2),467-496。 |
23. | Lev, B.、Nissim, D.(2004)。Taxable Income, Future Earnings and Equity Values。The Accounting Review,79(4),1039-1074。 |
24. | Hoitash, U.、Hoitash, R.、Bedard, J. C.(2009)。Corporate governance and internal control over financial reporting: a comparison of regulatory regimes。The Accounting Review,84(3),839-867。 |
25. | Lisowsky, Petro、Robinson, Leslie A.、Schmidt, Andrew P.(2013)。Do publicly disclosed tax reserves tell us about privately disclosed tax shelter activity?。Journal of Accounting Research,51(3),583-629。 |
26. | 姜家訓、葉鴻銘(20080100)。Corporate Diversification, Shared Audit Opinion, and Accruals Quality。會計評論,46,67-105。 延伸查詢 |
27. | 李建然、許書偉、湯麗芬(20080900)。內部稽核品質與財務報表品質之關聯性。輔仁管理評論,15(3),33-62。 延伸查詢 |
28. | McNichols, Maureen F.、Stubben, Stephen R.(2008)。Does earnings management affect firms' investment decisions?。The Accounting Review,83(6),1571-1603。 |
29. | 曾乾豪、王怡心、王雅青、薛敏正(20150700)。內部控制缺失與財務報表品質間之關聯性--來自新上市公司的證據。管理與系統,22(3),303-337。 延伸查詢 |
30. | Chyz, J. A.(2013)。Personally tax aggressive executives and corporate tax sheltering。Journal of Accounting and Economics,56(2/3),311-328。 |
31. | Bauer, A. M.(2016)。Tax avoidance and the implications of weak internal controls。Contemporary Accounting Research,33(2),449-486。 |
32. | Hanlon, Michelle、Krishnan, Gopal V.、Mills, Lillian F.(2012)。Audit fees and book-tax differences。Journal of the American Taxation Association,34(1),55-86。 |
33. | Huang, D. F.、Chang, M. L.(2016)。Do auditor-provided tax services improve the relation between tax-related internal control and book-tax differences?。Asia-Pacific Journal of Accounting & Economics,23(2),177-199。 |
34. | 陳明進、蔡麗雯(20061200)。財稅所得差異決定因素及課稅所得推估之研究。管理學報,23(6),739-763。 延伸查詢 |
35. | 張敏蕾、廖四郎、林修平(20090800)。財稅差異與盈餘管理之關聯性研究。管理學報,26(4),391-415。 延伸查詢 |
36. | 陳明進(20091200)。財務報表資料推估課稅所得之研究。管理學報,26(6),625-636。 延伸查詢 |
37. | Charitou, Andreas、Lambertides, Neophytos、Trigeorgis, Lenos(2007)。Earnings behaviour of financially distressed firms: The role of institutional ownership。Abacus,43(3),271-296。 |
38. | Chi, W.、Huang, H.(2005)。Discretionary accruals, audit-firm tenure and audit-partner tenure: Empirical evidence from Taiwan。Journal of Contemporary Accounting and Economics,1(1),65-92。 |
39. | Richardson, V. J.(2000)。Information asymmetry and earnings management: Some evidence。Review of Quantitative Finance and Accounting,15(4),325-347。 |
40. | Charitou, A.、Lambertides, N.、Trigeorgis, L.(2007)。Managerial discretion in distressed firms。The British Accounting Review,39(4),323-346。 |
41. | 范宏書、林彥廷、陳慶隆(20171000)。財稅差異與會計資訊價值攸關性。管理與系統,24(4),539-564。 延伸查詢 |
42. | 高儷華、單騰笙、張慧珊(20141000)。財稅差異與盈餘品質。中原企管評論,12(2),71-95。 延伸查詢 |
43. | 薛敏正、林于璿、邱彥毅(20170600)。避稅行為與資訊透明度之關聯性研究。管理學報,34(2),167-187。 延伸查詢 |
44. | 鄭桂蕙、林宛瑩(20170100)。內部稽核特性與財務報導品質。會計評論,64,113-146。 延伸查詢 |
45. | Prawitt, D. F.、Smith, J. L.、Wood, D. A.(2009)。Internal audit quality and earnings management。The Accounting Review,84(4),1255-1280。 |
46. | Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。 |
47. | Brickley, James A.、Coles, Jeffrey L.、Jarrell, Gregg(1997)。Leadership structure: Separating the CEO and Chairman of the Board。Journal of Corporate Finance,3(3),189-220。 |
48. | Finkelstein, Sydney(1992)。Power in top management teams: Dimensions, measurement, and validation。Academy of Management Journal,35(3),505-538。 |
49. | Chan, Kam C.、Farrell, Barbara、Lee, Picheng(2008)。Earnings management of firms reporting material internal control weaknesses under section 404 of the Sarbanes-Oxley Act。Auditing: A Journal of Practice and Theory,27(2),161-179。 |
50. | Teoh, Siew Hong、Welch, Ivo、Wong, T. J.(1998)。Earnings management and the underperformance of seasoned equity offerings。Journal of Financial Economics,50(1),63-99。 |
51. | Bushee, Brian J.(1998)。The influence of institutional investors on myopic R&D investment behavior。The Accounting Review,73(3),305-333。 |
52. | Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。 |
53. | Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons,13(4),365-383。 |
54. | Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics,40(2),185-211。 |
55. | Bradbury, M. E.、Mak, Y. T.、Tan, S. M.(2006)。Board characteristics, audit committee characteristics and abnormal accruals。Pacific Accounting Review,18(2),47-68。 |
56. | Krishnan, J.(2005)。Audit committee quality and internal control: an empirical analysis。The Accounting Review,80(2),649-675。 |
57. | Chyz, J. A.、Gaertner, F. B.、Kausar, A.、Watson, L.(2019)。Overconfidence and corporate tax policy。Review of Accounting Studies,24(3),1114-1145。 |
58. | Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies,22(1),435-480。 |
59. | 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。 |
60. | Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics,24(1),99-126。 |
61. | 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。 |
62. | Badertscher, B. A.、Katz, S. P.、Rego, S. O.、Wilson, R. J.(2019)。Conforming Tax Avoidance and Capital Market Pressure。The Accounting Review,94(6),1-30。 |
63. | Amiram, D.、Bauer, A. M.、Frank, M. M.(2019)。Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy。The Accounting Review,94(5),27-55。 |
64. | 魏妤珊、邱敬貿、黃淑惠(20151200)。法人董事與企業避稅:臺灣股票市場之實證研究。證券市場發展季刊,27(4)=108,1-42。 延伸查詢 |
65. | Hsu, P. H.、Moore, J. A.、Neubaum, D. O.(2018)。Tax avoidance, financial experts on the audit committee, and business strategy。Journal of Business Finance and Accounting,45(9/10),1293-1321。 |
66. | 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。 |
67. | Vafeas, Nikos(1999)。Board Meeting Frequency and Firm Performance。Journal of Financial Economics,53(1),113-142。 |
68. | Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society,47(1),153-161。 |
69. | Jensen, Michael C.(1993)。The modern industrial revolution, exit, and the failure of internal control systems。The Journal of Finance,48(3),831-880。 |
70. | Bradshaw, M.、Liao, G.、Ma, M. S.(2019)。Agency costs and tax planning when the government is a major shareholder。Journal of Accounting and Economics,67(2/3),255-277。 |
71. | Chen, H.、Yang, D.、Zhang, X.、Zhou, N.(2020)。The moderating role of internal control in tax avoidance: Evidence from a COSO-based internal control index in China。The Journal of the American Taxation Association,42(1),23-55。 |
72. | Deng, Z.(2020)。Foreign exchange risk, hedging, and tax-motivated outbound income shifting。Journal of Accounting Research,58(4),953-987。 |
73. | Drake, K. D.、Hamilton, R.、Lusch, S. J.(2020)。Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations。Journal of Accounting and Economics,70。 |
74. | Dyreng, S. D.、Hanlon, M.、Maydew, E. L.(2019)。When does tax avoidance result in tax uncertainty?。The Accounting Review,94(2),179-203。 |
75. | Gleason, C. A.、Pincus, M. P. K.、Rego, S. O.(2012)。Consequences of material weaknesses in tax-related internal controls for financial reporting and earnings management。SSRN Electronic Journal,22-27。 |
76. | Guo, Jun、Huang, Pinghsun、Zhang, Yan、Zhou, Nan(2016)。The effect of employee treatment policies on internal control weaknesses and financial restatements。The Accounting Review,91(4),1167-1194。 |
77. | Heitzman, S. M.、Ogneva, M.(2019)。Industry tax planning and stock returns。The Accounting Review,94(5),219-246。 |
78. | Huang, D. F.、Wang, C. L.(2013)。Book-tax differences and earnings quality for the banking industry: Evidence from Taiwan。Pacific Accounting Review,25(2),145-164。 |
79. | Joshi, P.(2020)。Does private country-by-country reporting deter tax avoidance and income shifting? Evidence from BEPS Action Item 13。Journal of Accounting Research,58(2),333-381。 |
80. | Lampenius, N.、Shevlin, T.、Stenzel, A.(2021)。Measuring corporate tax rate and tax base avoidance of U.S. domestic and U.S. multinational firms。Journal of Accounting and Economics,72(1)。 |
81. | Lara, J. M. G.、Osma, B. G.、Neophytou, E.(2009)。Earnings quality in ex-post failed firms。Accounting and Business Research,39(2),119-138。 |
82. | McGuire, S. T.、Rane, S. G.、Weaver, C. D.(2018)。Internal information quality and tax-motivated income shifting。The Journal of the American Taxation Association,40(2),25-44。 |
83. | Rodriguez-Ariza, L.、Martínez-Ferrero, J.、Bermejo-Sánchez, M.(2016)。Consequences of earnings management for corporate reputation: Evidence from family firms。Accounting Research Journal,29(4),457-474。 |
84. | Shen, C. H.、Luo, F.、Huang, D.(2015)。Analysis of earnings management influence on the investment efficiency of listed Chinese companies。Journal of Empirical Finance,34,60-78。 |
85. | Robinson, J. R.、Xue, Y.、Zhang, M. H.(2012)。Tax planning and financial expertise in the audit committee。SSRN Electronic Journal,1-40。 |
86. | Doyle, Jeffrey T.、Ge, Weili、McVay, Sarah(2007)。Accruals quality and internal control over financial Reporting。The Accounting Review,82(5),1141-1170。 |
87. | Hanlon, Michelle、Heitzman, Shane(2010)。A review of tax research。Journal of Accounting and Economics,50(2/3),127-178。 |
88. | Chen, Shuping P.、Chen, Xia、Cheng, Qiang、Shevlin, Terry(2010)。Are family firms more tax aggressive than non-family firms?。Journal of Financial Economics,95(1),41-61。 |
89. | Lanis, R.、Richardson, G.(2012)。Corporate Social Responsibility and Tax Aggressiveness: An Empirical Analysis。Journal of Accounting and Public Policy,31(1),86-108。 |
90. | Manzon, Gil B. Jr.、Plesko, George A.(2002)。The Relation between Financial and Tax Reporting Measures of Income。Tax Law Review,55(2),175-214。 |
91. | Wilson, Ryan J.(2009)。An examination of corporate tax shelter participants。The Accounting Review,84(3),969-999。 |
92. | Ashbaugh-Skaife, H.、Collins, D. W.、Kinney, W. R. Jr.、LaFond, R.(2008)。The effect of SOX internal control deficiencies and their remediation on accrual quality。The Accounting Review,83(1),217-250。 |
93. | Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research,15(1),1-24。 |
94. | Fan, Joseph P. H.、Wong, Tak-Jun(2002)。Corporate ownership structure and the informativeness of accounting earnings in East Asia。Journal of Accounting and Economics,33(3),401-425。 |
95. | Zhang, Yan、Zhou, Jian、Zhou, Nan(2007)。Audit committee quality, auditor independence and internal control weaknesses。Journal of Accounting and Public Policy,26(3),300-327。 |
96. | Fama, Eugene F.、MacBeth, James D.(1973)。Risk, Return, and Equilibrium: Empirical Tests。Journal of Political Economy,81(3),607-636。 |
97. | Fama, Eugene F.、French, Kenneth R.(1992)。The Cross-Section of Expected Stock Returns。The Journal of Finance,47(2),427-465。 |
98. | Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons,17(S1),1-16。 |
99. | Hanlon, Michelle、Slemrod, Joel(2009)。What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News about Tax Shelter Involvement。Journal of Public Economics,93(1/2),126-141。 |
100. | Phillips, John D.、Pincus, Morton、Rego, Sonja O.(2003)。Earnings management: new evidence based on deferred tax expense。The Accounting Review,78(2),491-521。 |
101. | Teoh, S. H.、Welch, I.、Wong, T. J.(1998)。Earning Management and the Long-run Market Performance of Initial Public Offerings。Journal of Finance,53(6),1935-1974。 |