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題名:審計委員會設置及其品質與盈餘穩健性
書刊名:會計評論
作者:李建然廖秀梅
作者(外文):Lee, Jan-zanLiao, Hsiu-mei
出版日期:2022
卷期:74
頁次:頁151-192
主題關鍵詞:審計委員會品質公司治理盈餘穩健性Audit committee qualityCorporate governanceEarnings conservatism
原始連結:連回原系統網址new window
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  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:70
  • 點閱點閱:5
期刊論文
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5.Chan, K. C.、Li, J.(2008)。Audit Committee and Firm Value: Evidence on Outside Top Executives as Expert-Independent Directors。Corporate Governance: An International Review,16(1),16-31。  new window
6.鄭哲惠、吳博欽、薛富井(20110100)。穩健會計與盈餘持續性--考慮不同組成的穩健性指標。會計評論,52,77-101。new window  延伸查詢new window
7.Sharma, V. D.、Naiker, V.、Lee, B.(2009)。Determinants of audit committee meeting frequency: Evidence from a voluntary governance system。Accounting Horizons,23(3),245-263。  new window
8.王貞靜、潘虹華、戚務君(20121200)。以C-Score衡量會計穩健性在臺灣的適用性。會計審計論叢,2(2),1-31。new window  延伸查詢new window
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12.Willekens, M.、Bauwhede, H. V.、Gaeremynck, A.(2004)。Voluntary audit committee formation and practices among Belgian listed companies。International Journal of Auditing,8(3),207-222。  new window
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16.Carcello, J. V.、Neal, T. L.(2003)。Audit committee characteristics and auditor dismissals following "new" going-concern reports。The Accounting Review,78(1),95-117。  new window
17.Ahmed, Anwer S.、Duellman, Scott(2007)。Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis。Journal of Accounting and Economics,43(2/3),411-437。  new window
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19.葉銀華、林志豪(20140900)。上市櫃公司要設置審計委員會?審計委員會與盈餘管理之研究。輔仁管理評論,21(3),1-21。new window  延伸查詢new window
20.Chen, L.、Kilgore, A.、Radich, R.(2009)。Audit committees: Voluntary formation by ASX non-top 500。Managerial Auditing Journal,24(5),475-493。  new window
21.Rainsbury, E. A.、Bradbury, M. E.、Cahan, S. F.(2008)。Firm characteristics and audit committees complying with best practice membership guidelines。Accounting and Business Research,38(5),393-408。  new window
22.Ball, Ray、Kothari, Sagar P.、Robin, Ashok(2000)。The effect of international institutional factors on properties of accounting earnings。Journal of Accounting and Economics,29(1),1-51。  new window
23.Beekes, Wendy、Pope, Peter F.、Young, Steven(2004)。The Link between Earnings Timeliness, Earnings Conservatism and Board Composition: Evidence from the UK。Corporate Governance: An International Review,12(1),47-59。  new window
24.Chi, Wuchen、Liu, Chiawen、Wang, Taychang(2009)。What Affects Accounting Conservatism: A Corporate Governance Perspective。Journal of Contemporary Accounting and Economics,5(1),47-59。  new window
25.Chi, Wuchen、Wang, Chenchin(2010)。Accounting Conservatism in a Setting of Information Asymmetry between Majority and Minority Shareholders。The International Journal of Accounting,45(4),465-489。  new window
26.Qiang, Xinrong(2007)。The effects of contracting, litigation, regulation, and tax costs on conditional and unconditional conservatism: Cross-sectional evidence at the firm level。The Accounting Review,82(3),759-797。  new window
27.Wittenberg-Moerman, Regina(2008)。The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market。Journal of Accounting and Economics,46(2/3),240-260。  new window
28.Zhang, Jieying(2008)。The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers。Journal of Accounting and Economics,45(1),27-54。  new window
29.Ball, Ray、Shivakumar, Lakshmanan(2005)。Earnings quality in U.K. private firms: Comparative loss recognition timeliness。Journal of Accounting and Economics,39(1),83-128。  new window
30.Watts, R. L.(2003)。Conservatism in accounting part II: Explanations and implications。Accounting Horizons,17(4),287-301。  new window
31.Claessens, S.、Djankov, S.、Lang, L. H. P.、Fan, J.(2000)。The Separation of Ownership and Control in East Asian Corporation。Journal of Financial Economics,58(1/2),81-112。  new window
32.Khan, Mozaffar、Watts, Ross L.(2009)。Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism。Journal of Accounting and Economics,48(2/3),132-150。  new window
33.García Lara, Juan Manuel、García Osma, Beatriz、Penalva, Fernando(2009)。Accounting conservatism and corporate governance。Review of Accounting Studies,14(1),161-201。  new window
34.Dhaliwal, Dan S.、Naiker, Vic、Navissi, Farshid(2010)。The Association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees。Contemporary Accounting Research,27(3),787-827。  new window
35.Krishnan, Gopal V.、Visvanathan, Gnanakumar(2008)。Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism。Contemporary Accounting Research,25(3),827-858。  new window
36.Aldamen, H.、Duncan, K.、Kelly, S.、McNamara, R.、Nagel, S.(2012)。Audit Committee Characteristics and Firm Performance during the Global Financial Crisis。Accounting and Finance,52(4),971-1000。  new window
37.Ryan, S. G.(2006)。Identifying Conditional Conservatism。European Accounting Review,15(4),511-525。  new window
38.廖秀梅、湯麗芬、李建然(20160700)。董監事暨重要職員責任保險與盈餘穩健性。會計評論,63,109-150。new window  延伸查詢new window
39.Ruch, G. W.、Taylor, G.(2015)。Accounting conservatism: A review of the literature。Journal of Accounting Literature,34,17-38。  new window
40.李建然、廖秀梅、蔡佳育(20160500)。上市櫃公司自願設置審計委員會及審計委員會品質之決定因素。當代會計,17(1),1-34。new window  延伸查詢new window
41.王泰昌、林修葳、許文馨、陳漢鐘、劉嘉雯(20171200)。會計穩健性:基於亞洲國家資料研究之回顧。臺大管理論叢,27(4),207-254。new window  延伸查詢new window
42.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics,33(3),375-400。  new window
43.Sultana, N.、Van der Zahn, J.-L. W. Mitchell(2015)。Earnings conservatism and audit committee financial expertise。Accounting & Finance,55(1),279-310。  new window
44.Smith, Clifford W. Jr.、Watts, Ross L.(1992)。The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies。Journal of Financial Economics,32(3),263-292。  new window
45.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics,24(1),3-37。  new window
46.LaFond, Ryan、Watts, Ross L.(2008)。The information role of conservatism。The Accounting Review,83(2),447-478。  new window
47.Watts, Ross L.(2003)。Conservatism in accounting, Part I: Explanations and implications。Accounting Horizons,17(3),207-221。  new window
48.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
49.Givoly, Dan、Hayn, Carla K.(2000)。The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?。Journal of Accounting & Economics,29(3),287-320。  new window
50.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
51.李建然、廖秀梅、張卉諭(20161200)。審計委員會設置及其品質對公司價值的影響。中華會計學刊,12(2),231-265。new window  延伸查詢new window
52.Al-Shaer, H.、Salama, A.、Toms, S.(2017)。Audit committees and financial reporting quality: Evidence from UK environmental accounting disclosures。Journal of Applied Accounting Research,18(1),2-21。  new window
53.Haldar, A.、Raithatha, M.(2017)。Do compositions of board and audit committee improve financial disclosures?。International Journal of Organizational Analysis,25(2),251-269。  new window
54.許文馨(20140900)。Can Audit Committee Improve Earnings Quality More than the Supervisors in Taiwan?。臺大管理論叢,24(S1),203-232。new window  new window
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。  new window
56.Krishnan, J.(2005)。Audit committee quality and internal control: an empirical analysis。The Accounting Review,80(2),649-675。  new window
57.Krishnan, J.、Wen, Y.、Zhao, W.(2011)。Legal Expertise on Corporate Audit Committees and Financial Reporting Quality。The Accounting Review,86(6),2099-2130。  new window
58.Sultana, N.(2015)。Audit committee characteristics and accounting conservatism。International Journal of Auditing,19(2),88-102。  new window
59.Lisic, L. L.、Myers, L. A.、Seidel, T. A.、Zhou, J.(2019)。Does audit committee accounting expertise help to promote audit quality? Evidence from auditor reporting of internal control weaknesses。Contemporary Accounting Research,36(4),2521-2553。  new window
60.Beaver, W. H.、Ryan, S. G.(2005)。Conditional and unconditional conservatism: Concepts and modeling。Review of Accounting Studies,10(2/3),269-309。  new window
61.戴怡蕙(20200700)。審計委員會的財務專家會影響穩健性嗎?。中華會計學刊,16(1),37-85。new window  延伸查詢new window
62.Srinivasan, Suraj(2005)。Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members。Journal of Accounting Research,43(2),291-334。  new window
63.Badolato, P. G.、Donelson, D. C.、Ege, M.(2014)。Audit committee financial expertise and earnings management: The role of status。Journal of Accounting and Economics,58(2/3),208-230。  new window
64.Bédard, Jean、Chtourou, Sonda Marrakchi、Courteau, Lucie(2004)。The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management。Auditing: A Journal of Practice & Theory,23(2),13-35。  new window
65.Clinton, F.、Trotman, A. J.、Trotman, K. T.(2021)。How audit committee chairs address information-processing barriers。The Accounting Review,96(1),147-169。  new window
66.Hansen, J. C.、Lisic, L. L.、Seidel, T. A.、Wilkins, M. S.(2021)。Audit committee accounting expertise and the mitigation of strategic auditor behavior。The Accounting Review,96(4),289-314。  new window
67.Poretti, C.、Schatt, A.、Bruynseels, L.(2018)。Audit committees' independence and the information content of earnings announcements in Western Europe。Journal of Accounting Literature,40,29-53。  new window
68.Lawrence, Alastair、Minutti-Meza, Miguel、Zhang, Ping(2011)。Can Big 4 versus Non-Big 4 differences in audit-quality proxies be attributed to client characteristics?。The Accounting Review,86(1),259-286。  new window
69.Abbott, Lawrence J.、Parker, Susan、Peters, Gary F.(2004)。Audit Committee Characteristics and Restatements: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations。Auditing: A Journal of Practice & Theory,23(1),69-87。  new window
研究報告
1.Callen, J. L.、Guan, Y.、Qiu, J.(2010)。The market for corporate control and accounting conservatism。University of Toronto。  new window
2.Chaari, M.、Hamberg, M.、Johanson, D.(2011)。Economic determinants of audit committee quality。  new window
圖書
1.葉銀華、李存修、柯承恩(2002)。公司治理與評等系統。商智文化。  延伸查詢new window
2.Palepu, K. G.、Healy, P.、Peek, E.(2016)。Business Analysis and Valuation。Cengage。  new window
 
 
 
 
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