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題名:審計委員會品質對銀行業盈餘管理的影響
書刊名:評價學報
作者:廖秀梅江佳欣史雅男 引用關係
作者(外文):Liao, Hsiu-meiChiang, Chia-hsinShih, Ya-nan
出版日期:2021
卷期:14
頁次:頁23-44
主題關鍵詞:銀行業審計委員會品質盈餘管理Banking industryAudit committee qualityEarnings management
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:79
  • 點閱點閱:4
期刊論文
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2.Kanagaretnam, Kiridaran、Krishnan, Gopal V.、Lobo, Gerald J.(2010)。An Empirical Analysis of Auditor Independence in the Banking Industry。The Accounting Review,85(6),2011-2046。  new window
3.王蘭芬、薛敏正、顏莉萍(20090500)。銀行業衍生性金融商品與裁決性壞帳之關聯性研究。當代會計,10(1),1-27。new window  延伸查詢new window
4.Carcello, J. V.、Neal, T. L.(2000)。Audit committee characteristics and auditor dismissals following "New", Going-Concem Reports。The Accounting Review,78(1),95-117。  new window
5.Vafeas, Nikos(2005)。Audit Committees, Boards, and the Quality of Reported Earnings。Contemporary Accounting Research,22(4),1093-1122。  new window
6.Sharma, V. D.、Iselin, E. R.(2012)。The association between audit committee multiple-directorships, tenure, and financial misstatements。Auditing: A Journal of Practice & Theory,31(3),149-175。  new window
7.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
8.Pathan, Shams(2009)。Strong Boards, CEO Power and Bank Risk-taking。Journal of Banking and Finance,33(7),1340-1350。  new window
9.黃德芬、陳秀婷(20110600)。雙簽制度下會計師產業專精及查核任期對商業銀行盈餘管理之影響。會計審計論叢,1(1),25-60。new window  延伸查詢new window
10.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
11.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
12.Kanagaretnam, Kiridaran、Lim, Chee Yeow、Lobo, Gerald J.(2010)。Auditor Reputation and Earnings Management: International Evidence from the Banking Industry。Journal of Banking and Finance,34(10),2318-2327。  new window
13.Francis, Jere R.、Krishnan, Jagan(1999)。Accounting Accruals and Auditor Reporting Conservatism。Contemporary Accounting Research,16(1),135-165。  new window
14.Francis, Jere R.、Maydew, Edward L.、Sparks, H. Charles(1999)。The role of big 6 auditors in the credible reporting of accruals。Auditing: A Journal of Practice and Theory,18(2),17-34。  new window
15.Kellogg, R. L.(1984)。Accounting activities, security prices, and class action lawsuits。Journal of Accounting and Economics,6(3),185-204。  new window
16.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
17.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
18.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
19.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
20.Krishnan, J.(2005)。Audit committee quality and internal control: an empirical analysis。The Accounting Review,80(2),649-675。  new window
21.Sultana, N.(2015)。Audit committee characteristics and accounting conservatism。International Journal of Auditing,19(2),88-102。  new window
22.劉若蘭、劉政淮、游博凱(20160800)。審計委員會對公司績效與資訊揭露品質之影響。評價學報,10,1-30。new window  延伸查詢new window
23.林修葳、陳育成(19970900)。國內商業銀行壞帳及票券買賣損益策略性調控問題之實證研究。臺大管理論叢,8(2),33-65。new window  延伸查詢new window
24.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
25.張瑀珊、張懷源(20181100)。金融業設置審計委員會之必要性?兼論審計委員會之特性影響。當代會計,19(2),139-173。new window  延伸查詢new window
26.陳椿鶯、李春安(20180900)。臺灣銀行業經濟成本管理與實質盈餘管理替代性之研究。中山管理評論,26(3),511-558。new window  延伸查詢new window
27.葉彩蓮、黃建森、吳劭昀(20100600)。臺灣銀行業盈餘管理相關研究--考量不同環境因素。臺灣金融財務季刊,11(2),25-47。new window  延伸查詢new window
28.Almaqoushi, W.、Powell, R.(2021)。Audit Committee Quality Indices, Reporting Quality and Firm Value。Journal of Business Finance & Accounting,48(1/2),185-229。  new window
29.陳育成(20021000)。臺灣金融業的壞帳管理及相關研究。管理評論,21(4),1-17。new window  延伸查詢new window
30.劉啟群(19990700)。我國金融業會計損益項目季別分析:盈餘管理間接測試法。會計評論,31,63-79。new window  延伸查詢new window
31.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
32.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
33.Chi, W. C.、Liao, H. M.、Xie, H.(2014)。Does an Auditor's Within-Industry Market Share Still Capture Auditor Industry Expertise in a Mandatory Audit Partner Rotation Regime?。Journal of Modern Accounting and Auditing,10(1),80-96。  new window
34.Endrawes, M.、Feng, Z.、Lu, M.、Shan, Y.(2020)。Audit Committee Characteristics and Financial Statement Comparability。Accounting & Finance,60(3),2361-2395。  new window
35.Fan, Y.、Jiang, Y.、Zhang, X.、Zhou, Y.(2019)。Women on Boards and Bank Eamings Management: From Zero to Hero。Journal of Banking & Finance,107,1-21。  new window
36.Poretti, C.、Schatt, A.、Bruynseels, L.(2018)。Audit Committees, Independence and the Information Content of Eamings Announcements in Western Europe。Journal of Accounting Literature,40,29-53。  new window
37.Qamhan, M. A.、Haat, M. H. C.、Hashim, H. A.、Salleh, Z.(2018)。Eamings Management: Do Attendance and Changes of Audit Committee Members Matter?。Managerial Auditing Journal,33(8),760-778。  new window
38.Xie, B.、Davidson, W. N. III、DaDalt, P. 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
39.Kinney, William R. Jr.、Martin, Roger D.(1994)。Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies。Auditing: A Journal of Practice and Theory,13(1),149-156。  new window
40.Stewart, J.、Munro, L.(2007)。The Impact of Audit Committee Existence and Audit Committee Meeting Frequency on the External Audit: Perceptions of Australian Auditors。International Journal of Auditing,11(1),51-69。  new window
41.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。  new window
42.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
 
 
 
 
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