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題名:資產減損及關鍵查核事項對未來現金流量預測之影響
書刊名:證券市場發展季刊
作者:顏信輝張瑀珊
作者(外文):Yen, Sin-huiChang, Yu-shan
出版日期:2021
卷期:33:4=132
頁次:頁103-161
主題關鍵詞:關鍵查核事項資產減損未來營業現金流量預測裁決性應計數審計產業專家Key audit mattersAsset impairmentFuture cash flowFinancial reporting qualityPredictive power
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(1) 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:39
  • 點閱點閱:4
期刊論文
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3.Barth, M. E.、Cram, D. P.、Nelson, K. K.(2001)。Accruals and the Prediction of Future Cash Flows。The Accounting Review,76(1),27-58。  new window
4.Riedl, Edward J.(2004)。An examination of long-lived asset impairments。The Accounting Review,79(3),823-852。  new window
5.Dechow, Patricia M.、Kothari, Sagar P.、Watts, Ross L.(1998)。The Relation between Earnings and Cash Flows。Journal of Accounting and Economics,25(2),133-168。  new window
6.Orpurt, Steven F.、Zang, Yoonseok(2009)。Do direct cash flow disclosures help predict future operating cash flows and earnings?。The Accounting Review,84(3),893-935。  new window
7.謝宛庭、吳清在(20051000)。Determinants and Market Reaction of Assets Impairment in Taiwan。中華會計學刊,6(1),59-95。new window  延伸查詢new window
8.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
9.Cheng, C. S. Agnes、Liu, Chao-Shin、Schaefer, Thomas F.(1996)。Earnings permanence and the incremental information content of cash flows from operations。Journal of Accounting Research,34(1),173-181。  new window
10.Ahmed, Anwer S.、Billings, Bruce K.、Morton, Richard M.、Stanford-Harris, Mary(2002)。The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs。The Accounting Review,77(4),867-890。  new window
11.Dechow, Patricia M.(1994)。Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals。Journal of Accounting and Economics,18(1),3-42。  new window
12.Arthur, N.、Cheng, M.、Czernkowski, R.(2010)。Cash Flow Disaggregation and the Prediction of Future Earnings。Accounting and Finance,50(1),1-30。  new window
13.Jorgensen, B. N.、Kirschenheiter, M. T.(2003)。Discretionary risk disclosures。The Accounting Review,78(2),449-469。  new window
14.Lev, B.、Li, S.、Sougiannis, T.(2010)。The usefulness of accounting estimates for predicting cash flows and earnings。Review of Accounting Studies,15(4),779-807。  new window
15.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
16.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
17.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
18.Boolaky, P. K.、Quick, R.(2016)。Bank directors' perceptions of expanded auditor's reports。International Journal of Auditing,20(2),158-174。  new window
19.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
20.Gutierrez, Elizabeth F.、Minutti-Meza, Miguel、Tatum, Kay W.、Vulcheva, Maria(2018)。Consequences of adopting an expanded auditor's report in the United Kingdom。Review of Accounting Studies,23(4),1543-1587。  new window
21.Reid, Lauren C.、Carcello, Joseph V.、Li, Chan、Neal, Terry L.、Francis, Jere R.(2019)。Impact of auditor report changes on financial reporting quality and audit costs: Evidence from the United Kingdom。Contemporary Accounting Research,36(3),1501-1539。  new window
22.Watts, Ross L.(2003)。Conservatism in accounting, Part I: Explanations and implications。Accounting Horizons,17(3),207-221。  new window
23.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。  new window
24.Chaney, Paul K.、Jeter, Debra C.、Shivakumar, Lakshmanan(2004)。Self-selection of auditors and audit pricing in private firms。The Accounting Review,79(1),51-72。  new window
25.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics,39(1),163-197。  new window
26.蘇裕惠、李冠儒(20200600)。關鍵查核事項的揭露數量對盈餘資訊內涵的影響。會計審計論叢,10(1),1-38。new window  延伸查詢new window
27.Kachelmeier, S. J.、Rimkus, D.、Schmidt, J. J.、Valentine, K.(2020)。The forewarning effect of critical audit matter disclosures involving measurement uncertainty。Contemporary Accounting Research,37(4),2186-2212。  new window
28.Moroney, Robyn、Phang, Soon-Yeow、Xiao, Xinning(2021)。When do investors value key audit matters?。European Accounting Review,30(1),63-82。  new window
29.Bédard, J.、Gonthier-Besacier, N.、Schatt, A.(2019)。Consequences of expanded audit reports: Evidence from the Justifications of Assessments in France。Auditing: A Journal of Practice & Theory,38(3),23-45。  new window
30.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society,47(1),153-162。  new window
31.鄭立仁、李怡宗(20100700)。資產減損會計資訊與權益存續期間之關聯性:以臺灣金融機構為例。證券市場發展季刊,22(2)=86,55-93。new window  延伸查詢new window
32.Wu, Xi、Fan, Yujiang、Yang, Yulong(2019)。Do critical audit matters signal higher quality of audited financial information? Evidence from asset impairment。China Journal of Accounting Studies,7(2),170-183。  new window
33.Zhi, Xiaoqiang、Kang, Zuming(2021)。Critical audit matters and stock price crash risk。Frontiers of Business Research in China,15(1),(6)1-(6)25。  new window
34.Bostwick, E. D.、Krieger, K.、Lambert, S. L.(2016)。Relevance of goodwill impairments to cash flow prediction and forecasting。Journal of Accounting, Auditing & Finance,31(3),339-364。  new window
35.Chao, Chia-ling(20070500)。An Examination of SFAS No. 35: Adoption Timing Motives, Write-Off Characteristics, and Market Reaction。會計評論,特刊,77-120。new window  new window
36.Christodoulou, D.、McLeay, S.(2014)。The double entry constraint, structural modeling and econometric estimation。Contemporary Accounting Research,31(2),609-628。  new window
37.Dargenidou, Christina、McLeay, Stuart、Raonic, Ivana(2011)。Accruals, disclosure and the pricing of future earnings in the European market。Journal of Business Finance & Accounting,38(5/6),473-504。  new window
38.Farshadfar, S.、Monem, R.(2013)。The usefulness of operating cash flow and accrual components in improving the predictive ability of earnings: a re-examination and extension。Accounting & Finance,53(4),1061-1082。  new window
39.Gordon, E. A.、Hsu, H.-T.(2018)。Tangible Long-Lived Asset Impairments and Future Operating Cash Flows under U.S. GAAP and IFRS。The Accounting Review,93(1),187-211。  new window
40.Hales, J.、Orpurt, S. F.(2013)。A review of academic research on the reporting of cash flows from operations。Accounting Horizons,27(3),539-578。  new window
41.Jahmani, Y.、Dowling, W. A.、Torres, P. D.(2010)。Goodwill impairment: A new Window for earnings management?。Journal of Business & Economics Research,8(2),19-23。  new window
42.Kelton, A. S.、Montague, N. R.(2018)。The unintended consequences of uncertainty disclosures made by auditors and managers on nonprofessional investor judgments。Accounting, Organizations and Society,65,44-55。  new window
43.Lobo, G. J.、Robin, A.、Wu, K.(2020)。Share repurchases and accounting conservatism。Review of Quantitative Finance and Accounting,54(2),699-733。  new window
44.Louis, H.、Urcan, O.(2015)。Agency conflicts, dividend payout, and the direct benefits of conservative financial reporting to equity-holders。Contemporary Accounting Research,32(2),455-484。  new window
45.Nallareddy, Suresh、Sethuraman, Mani、Venkatachalam, Mohan(2020)。Changes in accrual properties and operating environment: Implications for cash flow predictability。Journal of Accounting and Economics,69(2/3),(101313)1-(101313)23。  new window
46.Ong, Sau Yu、Moroney, Robyn、Xiao, Xinning(2022)。How do key audit matter characteristics combine to impact financial statement understandability?。Accounting & Finance,62(1),805-835。  new window
47.Ozlanski, Michael E.(2019)。Bright lines vs. blurred lines: When do critical audit matters influence investors' perceptions of management's reporting credibility?。Advances in Accounting,45,(100416)1-(100416)11。  new window
48.Rapley, E. T.、Robertson, J. C.、Smith, J. L.(2021)。The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors' judgments。Journal of Accounting and Public Policy,40(5),(106847)1-(106847)21。  new window
49.Sarens, G.、D'Onza, G.(2017)。The perception of financial analysts on risk, risk management, and internal control disclosure: Evidence from Belgium and Italy。International Journal of Disclosure and Governance,14(2),118-138。  new window
50.Duh, R.-R.、Lee, W.-C.、Lin, C.-C.(2009)。Reversing An Impairment Loss and Earnings Management: The Role of Corporate Governance。The International Journal of Accounting,44(2),113-137。  new window
51.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
52.Christensen, B. E.、Glover, S. M.、Wolfe, C. J.(2014)。Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest?。Auditing: A Journal of Practice & Theory,33(4),71-93。  new window
53.Vinson, Jeremy M.、Robertson, Jesse C.、Cockrell, R. Cameron(2019)。The effects of critical audit matter removal and duration on jurors' assessments of auditor negligence。Auditing: A Journal of Practice & Theory,38(3),183-202。  new window
會議論文
1.Gay, N.、Ng, T.(2015)。Effects of key audit matter standard and audit committee proactiveness on auditors' communication to the audit committee and decisions on client's accounting estimates。The International Symposium on Audit Research。  new window
研究報告
1.Liao, Lin、Minutti-Meza, Miguel、Zhang, Yun、Zou, Youli(2022)。Consequences of the adoption of the expanded auditor's report: Evidence from Hong Kong。University of Miami Business School。  new window
2.Backof, A. G.、Bowlin, K. O.、Goodson, B. M.(2014)。The impact of proposed changes to the content of the audit report on Jurors' assessments of auditor negligence。University of Virginia:University of Mississippi。  new window
3.Lennox, C. S.、Schmidt, J. J.、Thompson, A. M.(2015)。Is the expanded model of audit reporting informative to investors? Evidence from the U.K.。  new window
4.Brown, T.、Majors, T. M.、Peecher, M. E.(2015)。The influence of evaluator expertise, a judgment rule, and critical audit matters on assessments of auditor legal liability。University of South Carolina:University of Southern California:University of Illinois at Urbana-Champaign。  new window
圖書
1.Financial Reporting Council(2016)。Extended auditor's reports: A further review of experience。Financial Reporting Council。  new window
2.Financial Reporting Council(2015)。Extended auditor's reports: A review of experience in the first year。Financial Reporting Council。  new window
其他
1.Gaetano, C.(2014)。PCAOB's expanded audit report proposal raises litigation concerns,https://www.nysscpa.org/news/publications/the-trusted-professional/article/expanded-audit-report-proposal-raises-litigation-concerns。  new window
2.Katz, D. M.(2014)。Revamped audit report seen launching 'wave of litigation',https://www.cfo.com/news/revamped-audit-report-seen-launching-wave-of-litigation/665469/。  new window
 
 
 
 
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