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題名：個人會計師社會鏈結對企業風險之影響
書刊名：證券市場發展季刊
作者：翁慈青／紀信義／吳翎毓
作者(外文)：Weng, Tzu-ching／Chi, Hsin-yi／Wu, Ling-yu
出版日期：2022
卷期：34:2=134
頁次：頁55-96
主題關鍵詞：會計師社會鏈結；信用風險；負債資金成本；Auditor social connections；Credit risk；Cost of debt
原始連結：連回原系統網址new window
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  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:144
  • 點閱點閱:3
期刊論文
1.簡俱揚、陳玉梅(20090500)。產業審計專家與獨立董監事對新發行公司債資金成本的影響。當代會計，10(1)，99-130。new window  延伸查詢new window
2.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
3.Bonner, Sarah E.、Walker, Paul L.(1994)。The effects of instruction and experience on the acquisition of auditing knowledge。The Accounting Review，69(1)，157-178。  new window
4.Ghosh, A.、Moon, D.(2005)。Does audit tenure impair audit quality?。The Accounting Review，80(2)，585-612。  new window
5.Trotman, K. T.、Libby, R.、Zimmer, I. R.(1987)。Member variation, recognition of expertise, and group performance。Journal of Applied Psychology，72(1)，81-87。  new window
6.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
7.Campbell, John Y.、Taksler, G. B.(2003)。Equity Volatility and Corporate Bond Yields。Journal of Finance，58(6)，2321-2350。  new window
8.Chen, Ken Y.、Elder, Randal J.、Hsieh, Yung-Ming(2007)。Corporate governance and earnings management: The implications of Corporate Governance Best-practice Principles for Taiwan listed companies。Journal of Contemporary Accounting and Economics，3(2)，73-105。  new window
9.柯承恩、陳耀宗、吳姍穎(20100500)。董監事治理與盈餘管理之關連性研究。會計學報，2(2)，25-59。new window  延伸查詢new window
10.Bharath, S. T.、Shumway, T.(2008)。Forecasting Default with the Merton Distance to Default Model。Review of Financial Studies，21(3)，1339-1369。  new window
11.Chen, Kevin C. W.、Chen, Zhi-Hong、Wei, K. C. John(2009)。Legal protection of investors, corporate governance, and the cost of equity capital。Journal of Corporate Finance，15(3)，273-289。  new window
12.林宛瑩、許崇源、戚務君、陳宜伶(20090900)。公司治理與信用風險。臺大管理論叢，19(S2)，71-98。new window  延伸查詢new window
13.Knechel, W. R.、Naiker, V.、Pacheco, G.(2007)。Does auditor industry specialization matter? Evidence from market reaction to auditor switches。Auditing: A Journal of Practice & Theory，26(1)，19-45。  new window
14.Balsam, Steven、Krishnan, Jagan、Yang, Joon S.(2003)。Auditor industry specialization and earnings quality。Auditing: A Journal of Practice & Theory，22(2)，71-97。  new window
15.Sengupta, Partha(1998)。Corporate disclosure quality and the cost of debt。The Accounting Review，73(4)，459-474。  new window
16.DeFond, Mark L.、Zhang, Jieying(2014)。A review of archival auditing research。Journal of Accounting and Economics，58(2/3)，275-326。  new window
17.Bonner, S. E.、Pennington, N.(1991)。Cognitive processes and knowledge as determinants of auditor expertise。Journal of Accounting Literature，10(1)，1-50。  new window
18.Hogan, Chris E.、Jeter, Debra C.(1999)。Industry specialization by auditors。Auditing: A Journal of Practice & Theory，18(1)，1-17。  new window
19.Knechel, W. R.、Krishnan, G. V.、Pevzner, M.、Shefchik, L. B.、Velury, U. K.(2013)。Audit quality: Insights from the academic literature。AUDITING: A Journal of Practice & Theory，32(Supplement 1)，385-421。  new window
20.Shumway, Tyler(2001)。Forecasting Bankruptcy More Accurately: A Simple Hazard Model。Journal of Business，74(1)，101-124。  new window
21.黃劭彥、林琦珍、田耕銘(20121200)。探討會計師事務所更換、審計公費下降與審計品質之關係。朝陽商管評論，11(2)，43-76。new window  延伸查詢new window
22.Chaney, P. K.、Faccio, M.、Parsley, D.(2011)。The quality of information in politically connected firms。Journal of Accounting and Economics，51(1/2)，58-76。  new window
23.Zingles, L.、Rajan, R. G.(1998)。Which Capitalism? Lessons from the East Asian Crisis。Journal of Applied Corporate Finance，11(3)，40-48。  new window
24.Morrison, Elizabeth W.(2002)。Newcomers' relationships: The role of social network ties during socialization。Academy of Management Journal，45(6)，1149-1160。  new window
25.王元章、張椿柏(20121200)。核心代理問題對盈餘管理之影響。會計審計論叢，2(2)，69-113。new window  延伸查詢new window
26.Faccio, M.(2006)。Politically connected firms。American Economic Review，96(1)，369-386。  new window
27.張元、葉清雄(20140900)。忙碌董事、風險承擔與債務資金成本。兩岸金融季刊，2(3)，1-54。new window  延伸查詢new window
28.Kwon, S. Y.、Lim, C. Y.、Tan, P. M. S.(2007)。Legal systems and earnings quality: The role of auditor industry specialization。Auditing: A Journal of Practice & Theory，26(2)，25-55。  new window
29.Gul, F. A.、Zhou, G. S.、Zhu, X. K.(2013)。Investor protection, firm informational problems, Big N auditors, and cost of debt around the world。Auditing: A Journal of Practice & Theory，32(3)，1-30。  new window
30.Anderson, Ronald C.、Mansi, Sattar A.、Reeb, David M.(2004)。Board characteristics, accounting report integrity, and the cost of debt。Journal of Accounting and Economics，37(3)，315-342。  new window
31.Libby, R.、Luft, J.(1993)。Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment。Accounting, Organizations and Society，18(5)，425-450。  new window
32.Fraser, Donald R.、Zhang, Hao、Derashid, Chek(2006)。Capital structure and political patronage: The case of Malaysia。Journal of Banking and Finance，30(4)，1291-1308。  new window
33.Walker, G.、Reid, T.(2002)。Upgrading corporate governance in East Asia。Journal of International Banking Law，17(3)，59-66。  new window
34.陳皆碩、鄭國枝、康湘婷(20160300)。會計師產業簽證經驗與簽證工作量對財務報表重編之影響。中山管理評論，24(1)，153-198。new window  延伸查詢new window
35.Simonin, Bernard L.(1999)。Transfer of Marketing Know-How in International Strategic Alliances: An Empirical Investigation of the Role and Antecedents of Knowledge Ambiguity。Journal of International Business Studies，30(3)，463-490。  new window
36.Phelps, C.、Heidl, R.、Wadhwa, A.(2012)。Knowledge, networks, and knowledge networks a review and research agenda。Journal of Management，38(4)，1115-1166。  new window
37.Bills, K. L.、Cunningham, L. M.、Myers, L. A.(2016)。Small audit firm membership in associations, networks, and alliances: Implications for audit quality and audit fees。The Accounting Review，91(3)，767-792。  new window
38.Bröcheler, Vera、Maijoor, Steven、Van Witteloostuijn, Arjen(2004)。Auditor human capital and audit firm survival: The Dutch audit industry in 1930-1992。Accounting, Organizations and Society，29(7)，627-646。  new window
39.Jones, Candace、Hesterly, William S.、Borgatti, Stephen P. A.(1997)。A general theory of network governance: Exchange conditions and social mechanisms。Academy of Management Review，22(4)，911-945。  new window
40.Abbott, L. J.、Parker, S.(2000)。Auditor selection and audit committee characteristics。Auditing: A Journal of Practice and Theory，19(2)，47-66。  new window
41.Shleifer, Andrei、Vishny, Robert W.(1994)。Politicians and Firms。The Quarterly Journal of Economics，109(4)，995-1025。  new window
42.Chi, Hsin-Yi、Chin, Chen-Lung(2011)。Firm versus partner measures of auditor industry expertise and effects on auditor quality。Auditing: A Journal of Practice & Theory，30(2)，201-229。  new window
43.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
44.DeFond, M. L.、Lennox, C. S.(2011)。The effect of SOX on small auditor exits and audit quality。Journal of Accounting and Economics，52(1)，21-40。  new window
45.Bock, Gee-Woo、Zmud, Robert W.、Kim, Young-Gul、Lee, Jae-Nam(2005)。Behavioral Intention Formation in Knowledge Sharing: Examining the Roles of Extrinsic Motivators, Social-Psychological Forces, and Organizational Climate。MIS Quarterly，29(1)，87-111。  new window
46.Kim, J.-B.、Simunic, D. A.、Stein, M. T.、Yi, C. H.(2007)。Voluntary audit and the cost of debt capital for privately held firms: Korean evidence。Contemporary Accounting Research，28(2)，585-615。  new window
47.Karjalainen, J.(2011)。Audit quality and cost of debt capital for private firms: Evidence from Finland。International Journal of Auditing，15(1)，88-108。  new window
48.Chava, S.、Livdan, D.、Purnanandam, A.(2004)。Do shareholder rights affect the cost of bank loans?。The Review of Financial Studies，22，2973-3004。  new window
49.陳錦村、葉雅薰(20020100)。公司改組、監督機制與盈餘管理之研究。會計評論，34，1-29。new window  延伸查詢new window
50.Haw, In-Mu、Hu, Bing-bing、Hwang, Lee-Seok、Wu, Woody(2004)。Ultimate Ownership, Income Management, and Legal and Extra-legal Institutions。Journal of Accounting Research，42(2)，423-462。  new window
51.劉俊儒、張育琳、傅彧偉(20191100)。環境資訊揭露程度與資金成本之關係--以我國電子產業為例。當代會計，20(2)，217-264。new window  延伸查詢new window
52.蘇裕惠、楊孟萍、許聖偉(20181100)。公司增加獨立董事席次及設置審計委員會與盈餘品質之研究--法規擴大強制範圍之影響。當代會計，19(2)，241-268。new window  延伸查詢new window
53.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research，13(1)，1-36。  new window
54.倪衍森、陳冠宇(20050300)。負債成本與財務變數之關連性研究--以臺灣上市傳統產業為例。企業管理學報，64，53-78。new window  延伸查詢new window
55.Myers, Stewart C.(1984)。The Capital Structure Puzzle。Journal of Finance，39(3)，574-592。  new window
56.黃劭彥、黃郁婷、許美滿、林佳慧(20201200)。自願性法人說明會影音資訊與負債資金成本之關聯性。東吳經濟商學學報，101，1-39。new window  延伸查詢new window
57.Duh, R. R.、Knechel, W. R.、Lin, C. C.(2020)。The Effects of Audit Firms' Knowledge Sharing on Audit Quality and Efficiency。Auditing: A Journal of Practice and Theory，39(2)，51-79。  new window
58.Dirsmith, M. W.、McAllister, J. P.(1982)。The Organic Versus Mechanistic Audit。Journal of Accounting, Auditing and Finance，5(3)，214-228。  new window
59.Javadi, M. H. M.、Zadeh, N. D.、Zandi, M.、Yavarian, J.(2012)。Effect of Motivation and Trust on Knowledge Sharing and Effect of Knowledge Sharing on Employee's Performance。International Journal of Human Resource Studies，2(1)，210-221。  new window
60.Knechel, W. R.(2013)。Do Auditing Standards Matter?。Current Issues in Auditing，7(2)，1-16。  new window
61.Knechel, W. R.、Leiby, J.(2016)。If You Want My Advice: Status Motives and Audit Consultations about Accounting Estimates。Journal of Accounting Research，54(5)，1331-1364。  new window
62.Mohd Sanusi, Z.、Iskandar, T. M.、Monroe, G. S.、Saleh, N. M.(2018)。Effects of Goal Orientation, Self-Efficacy and Task Complexity on the Audit Judgement Performance of Malaysian Auditors。Accounting, Auditing and Accountability Journal，31(1)，75-95。  new window
63.Read, W. J.、Thibodeau, J.(1999)。Knowledge from Within。Practical Accountant，32(12)，59-61。  new window
64.Sergeeva, A.、Andreeva, T.(2016)。Knowledge Sharing Research: Bringing Context Back In。Journal of Management Inquiry，25(3)，240-261。  new window
65.Svanström, T.(2016)。Time Pressure, Training Activities and Dysfunctional Auditor Behaviour: Evidence from Small Audit Firms。International Journal of Auditing，20(1)，42-51。  new window
66.Wang, K.、Sewon, O.、Iqbal, Z.、Smith, L. M.(2011)。Auditor Market Share and Industry Specialization of Non-Big 4 firms。Journal of Accounting and Finance，11(2)，107-127。  new window
67.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
68.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。  new window
69.Pittman, J. A.、Fortin, S.(2004)。Auditor Choice and the Cost of Debt Capital for Newly Public Firms。Journal of Accounting and Economics，37(1)，113-136。  new window
70.Krishnan, Gopal V.(2003)。Does big 6 auditor industry expertise constrain earnings management?。Accounting Horizons，17(S1)，1-16。  new window
71.Byun, Hae-young(2007)。The Cost of Debt Capital and Corporate Governance Practices。Asia-Pacific Journal of Financial Studies，36(5)，765-806。  new window
研究報告
1.Chen, K. C. W.、Chen, Z. H.、Wei, J. K. C.(2004)。Disclosure, Corporate Governance, and the Cost of Equity Capital in Emerging Markets。  new window
2.Chen, K. C. W.、Chen, Z. H.、Wei, J. K. C.(20030803)。Disclosure, Corporate Governance, and the Cost of Equity Capital: Evidence from Asia's Emerging Markets。  new window
學位論文
1.賴春田(2000)。會計師的業務、責任及會計師事務所組織之演變(碩士論文)。國立臺灣大學。  延伸查詢new window
2.陳冠禎(2020)。個人會計師社會網絡對其審計品質的影響(碩士論文)。逢甲大學。  延伸查詢new window
3.陳麒証(2020)。審計委員會品質、產業專精會計師與企業債務資金成本之關聯性(碩士論文)。淡江大學。  延伸查詢new window
圖書
1.Halpern, A.(2005)。Social Capital。Cambridge：Policy Press。  new window
圖書論文
1.Bourdieu, Pierre、Nice, Richard(1986)。The Forms of Capital。Handbook of Theory and Research for the Sociology of Education。Greenwood Press。  new window
 
 
 
 
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