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題名:關鍵查核事項的揭露與投資人對會計師責任判斷之關係
書刊名:當代會計
作者:杜榮瑞 引用關係林孝倫李德冠
作者(外文):Duh, Rong-rueyLin, Hsiao-lunLee, Te-kuan
出版日期:2022
卷期:23:1
頁次:頁1-39
主題關鍵詞:關鍵查核事項會計師責任制式化Key audit mattersAuditor liabilityBoilerplate
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:35
  • 點閱點閱:6
期刊論文
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22.Gray, Glen L.、Turner, Jerry L.、Coram, Paul J.、Mock, Theodore J.(2011)。Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors。Accounting Horizons,25(4),659-684。  new window
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24.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
25.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
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28.張祐慈、謝安軒、陳美惠、戚務君(20210600)。關鍵查核事項複雜度與股價崩跌風險。會計審計論叢,11(1),1-31。new window  延伸查詢new window
29.曾家璿、史雅男、廖秀梅(20201200)。董監事暨重要職員責任保險與會計師的風險評估有關聯嗎?來自關鍵查核事項的證據。會計審計論叢,10(2),31-63。new window  延伸查詢new window
30.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
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32.陳信吉(20210500)。合併報表責任分攤式查核報告與會計師出具繼續經營有疑慮的查核意見。當代會計,22(1),1-25。new window  延伸查詢new window
33.戚務君(20181100)。關鍵查核事項與尷尬的簽證會計師--成分標示還是產品警語。月旦會計實務研究,11,56-67。  延伸查詢new window
34.張素文(20040600)。現行證券投資人及期貨交易人保護制度評析。證券暨期貨月刊,22(6),4-10。  延伸查詢new window
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39.Abdelfattah, T.、Elmahgoub, M.、Elamer, A. A.(2021)。Female audit partners and extended audit reporting: UK evidence。Journal of Business Ethics,174(1),177-179。  new window
40.Beatty, A.、Cheng, L.、Zhang, H.(2019)。Are risk factor disclosures still relevant? Evidence from market reactions to risk factor disclosures before and after the financial crisis。Contemporary Accounting Research,36(2),805-838。  new window
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42.Carcello, J. V.、Hermanson, D. R.、Neal, T. L.(2002)。Disclosures in audit committee charters and reports。Accounting Horizons,16(4),291-304。  new window
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55.McClane, J.(2019)。Boilerplate and the impact of disclosure in securities dealmaking。Vanderbilt Law Review,72(1),190-295。  new window
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其他
1.金融監督管理委員會(2017)。上市(櫃)公司105年財務報告採用新式查核報告情形,https://www.fsc.gov.tw/fckdowndoc?file=/%E4%B8%8A%E5%B8%82(%E6%AB%83)%E5%85%AC%E5%8F%B8105%E5%B9%B4%E8%B2%A1%E5%8B%99%E5%A0%B1%E5%91%8A%E6%8E%A1%E7%94%A8%E6%96%B0%E5%BC%8F%E6%9F%A5%E6%A0%B8%E5%A0%B1%E5%91%8A%E6%83%85%E5%BD%A22017 0512.pdf&flag=doc。  new window
 
 
 
 
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