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題名：異常審計公費與實際及認知審計品質關聯之研究：臺灣的近期證據
書刊名：會計審計論叢
作者：余駿展／謝安軒／黃華瑋
作者(外文)：Yu, Chun-chan／Xie, Anxuan／Huang, Hua-wei
出版日期：2022
卷期：12:2
頁次：頁39-86
主題關鍵詞：審計公費；異常審計公費；審計品質；Audit fees；Abnormal audit fees；Audit quality
原始連結：連回原系統網址new window
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  • 共同引用共同引用:74
  • 點閱點閱:7
期刊論文
1.楊炎杰、官月緞(20060700)。客戶重要性與非審計服務是否影響審計品質？Enron後的觀察。會計評論，43，27-61。new window  延伸查詢new window
2.Lennox, C. S.、Park, C. W.(2007)。Audit firm appointments, audit firm alumni, and audit committee independence。Contemporary Accounting Research，24(1)，235-258。  new window
3.Abbott, L. J.、Parker, S.、Peters, G. F.、Raghunandan, K.(2003)。An Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit Committees。Contemporary Accounting Research，20(2)，215-234。  new window
4.Kanagaretnam, Kiridaran、Krishnan, Gopal V.、Lobo, Gerald J.(2010)。An Empirical Analysis of Auditor Independence in the Banking Industry。The Accounting Review，85(6)，2011-2046。  new window
5.Casterella, Jeffrey R.、Francis, Jere R.、Lewis, Barry L.、Walker, Paul L.(2004)。Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing。Auditing: A Journal of Practice and Theory，23(1)，123-140。  new window
6.Hutton, A. P.、Marcus, A. J.、Tehranian, H.(2009)。Opaque financial reports, R2, and crash risk。Journal of Financial Economics，94(1)，67-86。  new window
7.Mitra, S.、Deis, D. R.、Hossain, M.(2009)。The association between audit fees and reported earnings quality in pre- and post-Sarbanes-Oxley regimes。Review of Accounting and Finance，8(3)，232-252。  new window
8.Choi, J.-H.、Kim, J.-B.、Zang, Y.(2010)。Do abnormally high audit fees impair audit quality?。Auditing: A Journal of Practice & Theory，29(2)，115-140。  new window
9.Griffin, P. A.、Lont, D. H.、Sun, Y.(2009)。Governance regulatory changes, International Financial Reporting Standards adoption, and New Zealand audit and non-audit fees: Empirical evidence。Accounting and Finance，49(4)，697-724。  new window
10.Chen, Charles J. P.、Chen, Shimin、Su, Xijia(2001)。Profitability regulation, earnings management, and modified audit opinions: Evidence from China。Auditing: A Journal of Practice & Theory，20(2)，9-30。  new window
11.Chan, Kalok、Hameed, Allaudeen(2006)。Stock Price Synchronicity and Analyst Coverage in Emerging Markets。Journal of Financial Economics，80(1)，115-147。  new window
12.Kim, J. B.、Chung, R.、Firth, M.(2003)。Auditor Conservatism, Asymmetric Monitoring, and Earnings Management。Contemporary Accounting Research，20(2)，323-359。  new window
13.Dye, Ronald A.(1993)。Auditing standards, legal liability, and auditor wealth。Journal of political Economy，101(5)，887-914。  new window
14.DeFond, Mark L.、Zhang, Jieying(2014)。A review of archival auditing research。Journal of Accounting and Economics，58(2/3)，275-326。  new window
15.Srinidhi, B. N.、Gul, F. A.(2007)。The differential effects of auditors' non-audit and audit fees on accrual quality。Contemporary Accounting Research，24(2)，595-629。  new window
16.Chin, Chen-Lung、Chi, Hsin-Yi(2009)。Reducing restatements with increased industry expertise。Contemporary Accounting Research，26(3)，729-765。  new window
17.林孝倫、林嬋娟(20130600)。臺灣審計研究之回顧與前瞻。會計審計論叢，3(1)，1-47。new window  延伸查詢new window
18.Blankley, Alan I.、Hurtt, David N.、MacGregor, Jason E.(2012)。Abnormal audit fees and restatements。Auditing: A Journal of Practice & Theory，31(1)，79-96。  new window
19.Huang, H. W.、Raghunandan, K.、Huang, T. C.、Chiou, J. R.(2015)。Fee discounting and audit quality following audit firm and audit partner changes: Chinese evidence。The Accounting Review，90(4)，1517-1546。  new window
20.Lobo, G. J.、Zhao, Y.(2013)。Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements。The Accounting Review，88(4)，1385-1412。  new window
21.Kinney, W. R. Jr.、Libby, R.(2002)。Discussion of The Relation between Auditors' Fees for Nonaudit Services and Earnings Management。The Accounting Review，77(Supplement 1)，107-114。  new window
22.Aobdia, Daniel、Lin, Chan-Jane、Petacchi, Reining(2015)。Capital market consequences of audit partner quality。The Accounting Review，90(6)，2143-2176。  new window
23.Francis, J. R.(2011)。A framework for understanding and researching audit quality。Auditing: A Journal of Practice & Theory，30(2)，125-152。  new window
24.Piotroski, J. D.、Roulstone, D. T.(2004)。The influence of analysts, institutional investors, and insiders on the incorporation of market, industry, and firm-specific information into stock prices。The Accounting Review，79(4)，1119-1151。  new window
25.Hillegeist, Stephen A.(1999)。Financial Reporting and Auditing under Alternative Damage Apportionment Rules。The Accounting Review，74(3)，347-369。  new window
26.Houston, R. W.、Peters, M. F.、Pratt, J. H.(2005)。Nonlitigation Risk and Pricing Audit Services。Auditing: A Journal of Practice & Theory，24(1)，37-53。  new window
27.Abbott, L. J.、Parker, S.、Peters, G. F.、Raghunandan, K.(2003)。The association between audit committee characteristics and audit fees。Auditing: A Journal of Practice and Theory，22(2)，17-32。  new window
28.Eshleman, John Daniel、Guo, Peng(2014)。Abnormal audit fees and audit quality: The importance of considering managerial incentives in tests of earnings management。Auditing: A Journal of Practice & Theory，33(1)，117-138。  new window
29.Hoitash, R.、Markelevich, A.、Barragato, C. A.(2007)。Auditor fees and audit quality。Managerial Auditing Journal，22(8)，761-786。  new window
30.廖秀梅、王貞靜、戚務君(20120100)。一套臺灣完整的審計公費資訊告訴我們什麼？。中華會計學刊，8(1)，49-87。new window  延伸查詢new window
31.黃惠君、翁子涵(20151100)。實質盈餘管理與會計師產業專業及審計公費之關聯性：公司管理階層對審計品質之認知。當代會計，16(2)，211-249。new window  延伸查詢new window
32.Liao, Y.、Chi, W.、Chen, Y.(2013)。Auditor economic dependence and accounting conservatism: Evidence from a low litigation risk setting。International Journal of Auditing，17(2)，117-137。  new window
33.Ball, Ray、Robin, Ashok、Wu, Joanna Shuang(2003)。Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries。Journal of Accounting and Economics，36(1-3)，235-270。  new window
34.張文瀞、吳幸螢(20050100)。品牌聲譽、產業專業化與審計人員市場佔有率關連性：取消審計公費下限分析。會計評論，40，91-118。new window  延伸查詢new window
35.Asthana, S. C.、Boone, J. P.(2012)。Abnormal Audit Fee and Audit Quality。Auditing: A Journal of Practice & Theory，31(3)，1-22。  new window
36.Causholli, M.、Knechel, W. R.(2012)。An examination of the credence attributes of an audit。Accounting Horizons，26(4)，631-656。  new window
37.De George, E. T.、Li, X.、Shivakumar, L.(2016)。A Review of the IFRS Adoption Literature。Review of Accounting Studies，21(3)，898-1004。  new window
38.La Porta, Rafael、Lopez-de-silanes, Florencio、Shleifer, Andrei(2006)。What Works in Securities Laws?。The Journal of Finance，61(1)，1-32。  new window
39.Huang, Ting-chiao、Chiou, Jeng-ren、Huang, Hua-wei、Chen, Jeng-fang(20151200)。Lower Audit Fees for Women Audit Partners in Taiwan and Why。Asia Pacific Management Review，20(4)，219-233。new window  new window
40.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
41.周玲臺、王雅芳、林家駿(20170700)。財務報表重編與審計公費。會計評論，65，83-116。new window  延伸查詢new window
42.Chi, Wuchun、Myers, L. A.、Omer, T. C.、Xie, H.(2017)。The Effects of Audit Partner Pre-Client and Client-Specific Experience on Audit Quality and on Perceptions of Audit Quality。Review of Accounting Studies，22(1)，361-391。  new window
43.Kim, J. B.、Liu, X.、Zheng, L.(2012)。The impact of mandatory IFRS adoption on audit fees: Theory and evidence。The Accounting Review，87(6)，2061-2094。  new window
44.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
45.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics，33(3)，375-400。  new window
46.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
47.Chi, W. C.、Douthett, E. B. Jr.、Lisic, L. L.(2012)。Client importance and audit partner independence。Journal of Accounting and Public Policy，31(3)，320-336。  new window
48.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
49.Gul, Ferdinand A.、Wu, Donghui、Yang, Zhifeng(2013)。Do individual auditors affect audit quality? Evidence from archival data。The Accounting Review，88(6)，1993-2023。  new window
50.Lennox, C. S.、Wu, X.、Zhang, T.(2016)。The effect of audit adjustments on earnings quality: Evidence from China。Journal of Accounting and Economics，61(2/3)，545-562。  new window
51.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics，3(2)，113-127。  new window
52.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
53.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
54.Gunny, Katherine A.(2010)。The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks。Contemporary Accounting Research，27(3)，855-888。  new window
55.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
56.Leuz, Christian、Nanda, Dhananjay、Wysocki, Peter D.(2003)。Earnings management and investor protection: An international comparison。Journal of Financial Economics，69(3)，505-527。  new window
57.Simunic, Dan A.(1980)。The Pricing of Audit Services: Theory and Evidence。Journal of Accounting Research，18(1)，161-190。  new window
58.Fung, S. Y. K.、Raman, K. K.、Zhu, X. K.(2017)。Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients?。Journal of Accounting and Economics，64(1)，15-36。  new window
59.Burgstahler, David C.、Dichev, Ilia D.(1997)。Earnings management to avoid earnings decreases and losses。Journal of Accounting and Economics，24(1)，99-126。  new window
60.Francis, Jere R.、Wang, Dechun(2008)。The joint effect of investor protection and Big 4 audits on earnings quality around the world。Contemporary Accounting Research，25(1)，157-191。  new window
61.Lisic, L. L.、Myers, L. A.、Seidel, T. A.、Zhou, J.(2019)。Does audit committee accounting expertise help to promote audit quality? Evidence from auditor reporting of internal control weaknesses。Contemporary Accounting Research，36(4)，2521-2553。  new window
62.Callen, J. L.、Fang, X.(2017)。Crash risk and the auditor-Client relationship。Contemporary Accounting Research，34(3)，1715-1750。  new window
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64.Gul, F. A.、Hsu, A. W.-H.、Liu, S. H.-T.(2018)。Parent-subsidiary investment layers and audit fees。Journal of Accounting, Auditing & Finance，33(4)，555-579。  new window
65.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
66.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-162。  new window
67.White, Halbert L. Jr.(1980)。A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity。Econometrica: Journal of the Econometric Society，48(4)，817-838。  new window
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69.Hansen, J. C.、Lisic, L. L.、Seidel, T. A.、Wilkins, M. S.(2021)。Audit committee accounting expertise and the mitigation of strategic auditor behavior。The Accounting Review，96(4)，289-314。  new window
70.鍾怡如、陳英閔(20200400)。國際間審計品質指標(AQI)推動情形。證券暨期貨月刊，38(4)，6-18。  延伸查詢new window
71.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review，77(Suppl. 1)，35-59。  new window
72.McNichols, Maureen F.(2002)。Discussion of the quality of accruals and earnings: The role of accrual estimation errors。The Accounting Review，77(Suppl. 1)，61-69。  new window
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74.李欣(20170200)。審計準則公報第六十一號「繼續經營」之介紹。會計研究月刊，375，82-85。  延伸查詢new window
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83.Barua, A.、Lennox, C.、Raghunandan, A.(2020)。Are audit fees discounted in initial year audit engagements?。Journal of Accounting and Economics，69(2/3)。  new window
84.Chen, J.、Duh, R.-R.、Li, K.-F.(2019)。Does fee disclosure type matter? Evidence from price adjustment in the audit market of Taiwan。Journal of International Accounting Research，18(3)，41-61。  new window
85.Chen, Y.、Sadique, S.、Srinidhi, B.、Veeraraghavan, M.(2017)。Does high-quality auditing mitigate or encourage private information collection?。Contemporary Accounting Research，34(3)，1622-1648。  new window
86.Chi, W.、Lisic, L. L.、Myers, L. A.、Pevzner, M.、Seidel, T. A.(2022)。Does visibility of an engagement partner's association with recent client restatements increase fee pressures from non-restating clients?。Accounting Horizons，36(2)，19-45。  new window
87.Chou, T.-K.、Pittman, J. A.、Zhuang, Z.(2021)。The importance of partner narcissism to audit quality: Evidence from Taiwan。The Accounting Review，96(6)，103-127。  new window
88.Christensen, B. E.、Glover, S. M.、Omer, T. C.、Shelly, M. K.(2016)。Understanding audit quality: Insights from audit professionals and investors。Contemporary Accounting Research，33(4)，1648-1684。  new window
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90.DeFond, M. L.、Lennox, C. S.(2017)。Do PCAOB inspections improve the quality of internal control audits?。Journal of Accounting Research，55(3)，591-627。  new window
91.DeFond, M. L.、Francis, J. R.、Hallman, N. J.(2018)。Awareness of SEC enforcement and auditor reporting decisions。Contemporary Accounting Research，35(1)，277-313。  new window
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93.Doogar, R.、Sivadasan, P.、Solomon, I.(2015)。Audit fee residuals: Costs or rents?。Review of Accounting Studies，20(4)，1247-1286。  new window
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95.Ghosh, A. A.、Xing, C.(2021)。Goodwill impairment and audit effort。Accounting Horizons，35(4)，83-103。  new window
96.Jorgensen, B. N.、Lee, Y. G.、Rock, S.(2014)。The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings per Share。Contemporary Accounting Research，31(2)，498-521。  new window
97.Su, L. N.、Zhao, X. R.、Zhou, G. S.(2016)。Auditor tenure and stock price idiosyncratic volatility: The moderating role of industry specialization。Auditing: A Journal of Practice and Theory，35(2)，147-166。  new window
98.Wu, T. Z. C.、Huang, H. W.、Yu, C. C.、Wu, C. H.(2020)。Engagement partners participating in auditing standard setting and audit quality。Asia-Pacific Journal of Accounting and Economics，27(5)，591-611。  new window
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圖書
1.Wooldridge, Jeffrey M.(2015)。Introductory Econometrics: A Modern Approach。Cengage Learning。  new window
2.Greene, William H.(2012)。Econometric analysis。Pearson Education Limited。  new window
3.葉銀華(2020)。公司治理：全球觀點、台灣體驗。滄海。  延伸查詢new window
其他
1.金融監督管理委員會(2021)。109年度審計監理報告，金管會。，https://www.fsc.gov.tw/userfiles/file/109%E5%B9%B4%E5%BA%A6%E5%AF%A9%E8%A8%88%E7%9B%A3%E7%90%86%E5%A0%B1%E5%91%8A(Final).pdf。  new window
2.金融監督管理委員會(2022)。公司治理3.0--永續發展藍圖，https://www.sfb.gov.tw/ch/home.jsp?id=992&parentpath=0,8,882,884。  延伸查詢new window
 
 
 
 
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