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題名:審計準則54號公報對被出具責任分攤式查核報告集團財務報表審計品質認知的影響--信用評等機構的觀點
書刊名:會計審計論叢
作者:劉福運林岳喬
作者(外文):Liu, Fu-yunLin, George Y. C.
出版日期:2022
卷期:12:1
頁次:頁111-137
主題關鍵詞:集團企業54號公報責任分攤式查核報告審計品質Group enterpriseSAS No. 54Shared audit reportAudit quality
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:90
  • 點閱點閱:7
期刊論文
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29.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
30.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics,3(3),183-199。  new window
31.DeFond, Mark L.、Raghunandan, K.、Subramanyam, K. R.(2002)。Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions。Journal of Accounting Research,40(4),1247-1274。  new window
32.Ghosh, Aloke、Moon, Doocheol(2005)。Auditor tenure and perceptions of audit quality。The Accounting Review,80(2),585-612。  new window
33.Dee, C. C.、Lulseged, A.、Zhang, T.(2015)。Who did the audit? Audit quality and disclosures of other audit participants in PCAOB filings。The Accounting Review,90(5),1939-1967。  new window
34.Anderson, D.、Stokes, D.、Zimmer, I.(1993)。Corporate takeovers and auditor switching。Auditing: A Journal of Practice & Theory,12(1),65-73。  new window
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46.Pound, John(1988)。Proxy contests and the efficiency of shareholder oversight。Journal of Financial Economics,20(1/2),237-265。  new window
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51.Anderson, Ronald C.、Mansi, Sattar A.、Reeb, David M.(2003)。Founding Family Ownership and the Agency Cost of Debt。Journal of Financial Economics,68(2),263-285。  new window
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55.Bhojraj, S.、Sengupta, P.(2003)。Effect of Corporate Governance on Bond Ratings and Yields: The Role of Institutional Investors and Outside Directors。Journal Of Business,76(3),455-475。  new window
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會議論文
1.Lee, J.、Chiang, C. H.、Chen, H.(2013)。Audit shared opinion and perceived audit quality-perception from stock market investors。The annual meeting of American Accounting Association。Anaheim, CA。  new window
2.楊炎杰、李貴富、王瑄、葛俊佑(2012)。分攤式意見對審計品質認知與股權評價影響之研究。2012會計理論與實務研討會。  延伸查詢new window
圖書
1.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
單篇論文
1.Carson, E.,Simnett, R.,Trompeter, G.,Vanstraelen, A.(2014)。The impact of other component auditors on the costs and quality of multinational group audits,The Accounting and Finance Association of Australia and New Zealand。  new window
 
 
 
 
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