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題名:關鍵查核事項揭露與審計品質及審計報告時效性之關聯
書刊名:中山管理評論
作者:官月緞史雅男 引用關係曾家璿
作者(外文):Guan, Yue-duanShih, Ya-nanTseng, Chia-hsuan
出版日期:2022
卷期:30:4
頁次:頁705-754
主題關鍵詞:關鍵查核事項裁決性應計數審計報告延遲Key audit mattersDiscretionary accrualsAudit report lag
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(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:106
  • 點閱點閱:4
期刊論文
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36.黃劭彥、李宗霖、林陣蒼(20160900)。淺析新式會計師查核報告之「關鍵查核事項」。會計師季刊,268,18-28。  延伸查詢new window
37.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
38.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
39.Knechel, W. R.、Sharma, D. S.(2012)。Auditor-provided nonaudit services and audit effectiveness and efficiency: Evidence from pre- and post-SOX audit report lags。Auditing: A Journal of Practice and Theory,31(4),85-114。  new window
40.Ashbaugh, Hollis、LaFond, Ryan、Mayhew, Brian W.(2003)。Do nonaudit services compromise auditor independence? Further evidence。The Accounting Review,78(3),611-639。  new window
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43.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
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會議論文
1.Carcello, J. V.、Harrison, N. J.、Sauter, G.、Yerger, A.(2011)。Improving the Auditor's Report。PCAOB Investor Advisory Group Meeting。  new window
研究報告
1.Smith, K. W.(2019)。Tell me more: A content analysis of expanded auditor reporting in the United Kingdom。Virginia Polytechnic Institute and State University。  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.Brown, T.、Majors, T.、Peecher, M.(2015)。The Influence of Evaluator Expertise, a Judgment Rule, and Critical Audit Matters on Assessments of Auditor Legal Liability。University of Illinois at Urbana-Champaign。  new window
其他
1.Porumb, V.-A.,Karaibrahimoglu, Y. Z.,Lobo, G. J.,Hooghiemstra, R.,Waard, D. D.(2019)。Is more always better? Disclosures in the expanded audit report and their impact on loan contracting,https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3216492。  new window
2.Kachelmeier, S. J.,Schmidt, J. J.,Valentine, K.(2014)。The Disclaimer Effect of Disclosing Critical Audit Matters in the Auditor's Report on Perceived Auditor Responsibility for Misstatements,https://umbfc.bus.miami.edu/_assets/files/faculty-and-research/conferences-and-seminars/accounting-seminars/KSV_93014.pdf/。  new window
3.Chalmers, J.(2013)。PwC Comment Letter on FRC Revision to ISA (UK and Ireland)700:Requiring the auditor's report to address risks of material misstatement, materiality and a summary of audit scope,https://www.pwc.co.uk/assets/pdf/pwc-comments-on-the-auditor-reporting-consultation-paper.pdf/。  new window
4.Financial Reporting Council(2015)。Extended Auditors' Reports: A Review of Experience in the First Year,https://www.frc.org.uk/getattachment/561627cc-facb-431b-beda-ead81948604e/Extended-Auditor-Reports-March-2015.pdf。  new window
 
 
 
 
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