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題名:採用新式查核報告對債務資金成本之影響
書刊名:臺灣管理學刊
作者:李桓伊陳淑萍紀信義張明皓
作者(外文):Li, Huan-yiChen, Shu-pingChi, Hsin-yiChang, Ming-hao
出版日期:2021
卷期:21:1
頁次:頁51-70
主題關鍵詞:新式查核報告關鍵查核事項債務資金成本New audit reportKey audit matterCost of debt
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:45
  • 點閱點閱:7
期刊論文
1.Francis, J. R.、Khurana, I. K.、Pereira, R.(2005)。Disclosure Incentives and Effects on Cost of Capital around the World。The Accounting Review,80(4),1125-1162。  new window
2.陳瑞斌、翁慈青、朱全斌(20090600)。揭露水準對於信用評等與負債資金成本之影響。財務金融學刊,17(2),71-110。new window  延伸查詢new window
3.Hail, L.(2002)。The Impact of Voluntary Corporate Disclosures on the Ex-ante Cost of Capital for Swiss Firms。The European Accounting Review,11(4),741-773。  new window
4.Botosan, C. A.、Plumlee, M. A.(2002)。A Re-examination of disclosure level and the expected cost of equity capital。Journal of Accounting Research,40(1),21-40。  new window
5.Sengupta, Partha(1998)。Corporate disclosure quality and the cost of debt。The Accounting Review,73(4),459-474。  new window
6.Butler, Marty、Leone, Andrew J.、Willenborg, Michael(2004)。An empirical analysis of auditor reporting and its association with abnormal accruals。Journal of Accounting and Economics,37(2),139-165。  new window
7.Francis, J.、Hanna, J. D.、Vincent, L.(1996)。Causes and Effects of Discretionary Asset Write-offs。Journal of Accounting Research,34(Supplement),117-134。  new window
8.Demirgüç-Kunt, Asli、Huizinga, Harry(2004)。Market discipline and deposit insurance。Journal of Monetary Economics,51(2),375-399。  new window
9.Santos, J. A. C.、Winton, A.(2008)。Bank loans, bonds and information monopolies across the business cycle。Journal of Finance,63(3),1315-1359。  new window
10.林有志、廖宜鋒(20060600)。提前採用資產減損公報之公司特性及盈餘管理動機。文大商管學報,11(1),11-28。new window  延伸查詢new window
11.Bharath, Sreedhar T.、Sunder, Jayanthi、Sunder, Shyam V.(2008)。Accounting quality and debt contracting。The Accounting Review,83(1),1-28。  new window
12.莊蕎安(2016)。查核報告的革命。會計研究月刊,373,62-67。  延伸查詢new window
13.黃劭彥、李宗霖、林陣蒼(20160900)。淺析新式會計師查核報告之「關鍵查核事項」。會計師季刊,268,18-28。  延伸查詢new window
14.Sirois, L.-P.、Bédard, J.、Bera, P.(2018)。The informational value of key audit matters in the auditor's report: Evidence from an eye-tracking study。Accounting Horizons,32(2),141-162。  new window
15.曾家璿、史雅男(20190700)。會計師產業專精與關鍵查核事項揭露之關聯。中華會計學刊,15(1),37-76。new window  延伸查詢new window
16.Menon, K.、Williams, D. D.(2010)。Investor reaction to going concern audit reports。The Accounting Review,85(6),2075-2105。  new window
17.Healy, Paul M.、Palepu, Krishna G.(2001)。Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature。Journal of Accounting and Economics,31(1-3),405-440。  new window
18.Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research,16(1),135-165。  new window
19.Botosan, Christine A.(1997)。Disclosure level and the cost of equity capital。The Accounting Review,72(3),323-349。  new window
20.Kim, Oliver、Verrecchia, Robert E.(1994)。Market Liquidity and Volume around Earnings Announcements。Journal of Accounting & Economics,17(1/2),41-67。  new window
21.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
22.黃仲豪(20160900)。推動我國採用新式會計師查核報告--由英國實施經驗論起。證券暨期貨月刊,34(9),5-14。  延伸查詢new window
23.Bruynseels, L.、Knechel, W. R.、Willekens, M.(2011)。Auditor differentiation, mitigating management actions, and audit-reporting accuracy for distressed firms。AUDITING: A Journal of Practice & Theory,30(1),1-20。  new window
24.Chen, P. F.、He, S. H.、Ma, Z. M.、Stice, D.(2016)。The information role of audit opinions in debt contracting。Journal of Accounting and Economics,61(1),121-144。  new window
25.Donelson, D. C.、Jennings, R.、Mcinnis, J.(2017)。Financial statement quality and debt contracting: Evidence from a survey of commercial lenders。Contemporary Accounting Research,34,2051-2093。  new window
26.Menon, K.、Williams, D. D.(2016)。Audit report restrictions in debt covenants。Contemporary Accounting Research,33(2),682-717。  new window
27.Qi, B.、Yang, R.、Tian, G.(2017)。Do social ties between individual auditors and client CEOs/CFOs matter to audit quality?。Asia-Pacific Journal of Accounting & Economics,24,440-463。  new window
28.Sunder, J.、Sunder, S. V.、Zhang, J. J.(2018)。Balance sheet conservatism and debt contracting。Contemporary Accounting Research,35,494-524。  new window
29.Ho, Simon S. M.、Wong, Kar Shun(2001)。A Study of the Relationship between Corporate Governance Structures and the Extent of Voluntary Disclosure。Journal of International Accounting, Auditing and Taxation,10(2),139-156。  new window
30.Lang, Mark H.、Lundholm, Russell J.(1996)。Corporate Disclosure Policy and Analyst Behavior。The Accounting Review,71(4),467-492。  new window
31.許溪南、王家美(2009)。2008全球金融海嘯之起因、影響與教訓。證券櫃檯月刊,144,87-98。  延伸查詢new window
32.Ashbaugh-Skaife, H.、Collins, D. W.、LaFond, R.(2006)。The Effects of Corporate Governance on Firms' Credit Ratings。Journal of Accounting and Economics,42(1/2),203-243。  new window
33.翁慈青、紀信義(20140600)。董事會政治背景與企業信用風險之關係。證券市場發展季刊,26(2)=102,43-89。new window  延伸查詢new window
34.Cheng, C. S. Agnes、Collins, Denton、Huang, Henry H.(2006)。Shareholder rights, financial disclosure, and the cost of equity capital。Review of Quantitative Finance and Accounting,27(2),175-204。  new window
35.Diamond, Douglas W.、Verrecchia, Robert E.(1991)。Disclosure, Liquidity, and the Cost of Capital。The Journal of Finance,46(4),1325-1359。  new window
36.陳穗婷、陳計良、陳虹吟(20190400)。新式查核報告對財務報表資訊揭露之影響。中原企管評論,17(1),59-82。new window  延伸查詢new window
37.Christensen, B. E.、Glover, S. M.、Wolfe, C. J.(2014)。Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investor's Decision to Invest?。Auditing: A Journal of Practice & Theory,33(4),71-93。  new window
38.Zmijewski, Mark E.(1984)。Methodological Issues Related to the Estimation of Financial Distress Prediction Models。Journal of Accounting Research,22(Supplement),59-82。  new window
研究報告
1.Strahan, P. E.(1999)。Borrower Risk and the Price and Nonprice Terms of Bank Loans。Federal Reserve Bank of New York。  new window
學位論文
1.沈宜慶(2002)。企業資訊透明度與債券發行資金成本關係之實證研究(碩士論文)。淡江大學。  延伸查詢new window
2.Reid, L. C.(2015)。Are auditor and audit committee report changes useful to investors? Evidence from the United Kingdom(博士論文)。University of Tennessee。  new window
3.Fellnäs, V.、Strömbäck, J.(2015)。Key Audit Matters-- En studie i dess värde för privata investerare(碩士論文)。Lund University。  new window
4.Piotroski, J.(1999)。The impact of discretionary segment reporting behavior on investor beliefs and stock prices(博士論文)。University of Michigan。  new window
其他
1.Public Company Accounting Oversight Board(2017)。AS 3101: The auditor's report on an audit of financial statements when the auditor expresses an unqualified opinion,https://pcaobus.org/Standards/Auditing/Pages/AS3101.aspx。  new window
 
 
 
 
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