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題名：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
書刊名：會計審計論叢
作者：曾家璿／史雅男 引用關係／廖秀梅
作者(外文)：Tseng, Chia-hsuan／Shih, Ya-nan／Liao, Hsiu-mei
出版日期：2020
卷期：10:2
頁次：頁31-63
主題關鍵詞：董監事暨重要職員責任保險；關鍵查核事項；查核風險；Directors' and officers' liability insurance；D&O insurance；Key audit matters；Audit risks
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(4) 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:4
  • 共同引用共同引用:138
  • 點閱點閱:5
期刊論文
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2.陳彩稚、龐嘉慧(20080600)。董監事暨重要職員責任保險之需求因素分析。臺大管理論叢，18(2)，171-195。new window  延伸查詢new window
3.Bhagat, Sanjai、Brickley, James A.、Coles, Jeffrey L.(1987)。Managerial indemnification and liability insurance: The effect on shareholder wealth。The Journal of Risk and Insurance，54(4)，721-736。  new window
4.廖益興(20100600)。董事會組成、股權結構與年報資訊揭露水準。臺大管理論叢，20(2)，209-249。new window  延伸查詢new window
5.湯麗芬、廖秀梅、李建然(20140900)。董監事暨重要職員責任保險對管理階層盈餘管理行為之影響。經濟論文，42(3)，331-368。new window  延伸查詢new window
6.Field, L.、Lowry, M.、Shu, S.(2005)。Does Disclosure Deter or Trigger Litigation?。Journal of Accounting and Economics，39(3)，487-507。  new window
7.O'Sullivan, Noel(2002)。The Demand for Directors' and Officers' Insurance by Large UK Companies。European Management Journal，20(5)，574-583。  new window
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11.陳俞如、金成隆、謝存瑞(20090800)。海外投資與盈餘品質：資訊不對稱觀點。管理學報，26(4)，353-376。new window  延伸查詢new window
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16.Priest, George L.(1987)。The current insurance crisis and modern tort law。The Yale Law Journal，96(7)，1521-1590。  new window
17.許文馨、林玟君(2013)。董監事責任險、債務契約與盈餘保守性。臺大管理論叢，24(1)，1-42。  延伸查詢new window
18.Francis, Jere R.、Simon, Daniel T.(1987)。A Test of Audit Pricing in the Small-Client Segment of the U.S. Audit Market。The Accounting Review，62(1)，145-157。  new window
19.徐永堅(20160900)。審計準則公報第五十八號「查核報告中關鍵查核事項之溝通」之內容、影響與建議。證券暨期貨月刊，34(9)，30-41。  延伸查詢new window
20.馬秀如(20170200)。關鍵查核事項！？以T公司員工收賄為例。會計研究月刊，375，94-100。  延伸查詢new window
21.莊蕎安(2016)。查核報告的革命。會計研究月刊，373，62-67。  延伸查詢new window
22.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
23.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
24.湯麗芬、廖秀梅、李建然(20151200)。董監事暨重要職員責任保險與財務報表重編之關聯性。經濟論文叢刊，43(4)，549-588。new window  延伸查詢new window
25.廖秀梅、湯麗芬、李建然(20171200)。董監事暨重要職員責任保險對企業信用評等之影響。臺大管理論叢，27(4)，75-104。new window  延伸查詢new window
26.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics，33(3)，375-400。  new window
27.Shleifer, Andrei、Vishny, Robert W.(1986)。Large Shareholders and Corporate Control。The Journal of Political Economy，94(3)，461-488。  new window
28.曾家璿、史雅男(20190700)。會計師產業專精與關鍵查核事項揭露之關聯。中華會計學刊，15(1)，37-76。new window  延伸查詢new window
29.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
30.Gutierrez, Elizabeth F.、Minutti-Meza, Miguel、Tatum, Kay W.、Vulcheva, Maria(2018)。Consequences of adopting an expanded auditor's report in the United Kingdom。Review of Accounting Studies，23(4)，1543-1587。  new window
31.Reid, Lauren C.、Carcello, Joseph V.、Li, Chan、Neal, Terry L.、Francis, Jere R.(2019)。Impact of auditor report changes on financial reporting quality and audit costs: Evidence from the United Kingdom。Contemporary Accounting Research，36(3)，1501-1539。  new window
32.李建然、湯麗芬(20190900)。董監事責任保險對企業避稅決策之影響。經濟論文，47(3)，485-524。new window  延伸查詢new window
33.Yermack, David(1996)。Higher market valuation of companies with a small board of directors。Journal of Financial Economics，40(2)，185-211。  new window
34.戚務君(20170100)。如何解讀財報之關鍵查核事項。貨幣觀測與信用評等，123，28-42。  延伸查詢new window
35.廖秀梅、湯麗芬、李建然(2015)。董監事暨重要職員責任保險對股票投資人盈餘品質認知的影響。交大管理學報，35(2)，113-148。  延伸查詢new window
36.Chung, Hyeesoo Sally H.、Hillegeist, Stephen A.、Wynn, Jinyoung P.(2015)。Directors' and officers' legal liability insurance and audit pricing。Journal of Accounting and Public Policy，34(6)，551-577。  new window
37.Abbott, L. J.、Parker, S.、Perters, G. F.(2006)。Earnings management, litigation risk, and asymmetric audit fee responses。Auditing: A Journal of Practice & Theory，25(1)，85-98。  new window
38.Altman, E. I.、Haldeman, R. G.、Narayanan, P.(1977)。ZETA Analysis: A New Model to Identify Bankruptcy Risk of Corporations。Journal of Banking and Finance，1(1)，29-54。  new window
39.Beatty, R. P.(1993)。The economic determinants of auditor compensation in the initial public offerings market。Journal of Accounting Research，31(2)，294-302。  new window
40.Brook, Y.、Rao, R. K. S.(1994)。Shareholder wealth effects of directors' liability limitation provisions。Journal of Financial and Quantitative Analysis，29(3)，481-497。  new window
41.Chalmers, John M. R.、Dann, Larry Y.、Harford, Jarrad(2002)。Managerial Opportunism? Evidence from Directors' and Officers' Insurance Purchases。The Journal of Finance，57(2)，609-636。  new window
42.Chung, Hyeesoo H.、Wynn, Jinyoung P.(2008)。Managerial legal liability coverage and earnings conservatism。Journal of Accounting and Economics，46(1)，135-153。  new window
43.Core, John E.(1997)。On the corporate demand for directors' and officers' insurance。Journal of Risk and Insurance，64(1)，63-87。  new window
44.Deis, Donald Ray Jr.、Giroux, Gary A.(1992)。Determinants of Audit Quality in the Public Sector。The Accounting Review，67(3)，462-479。  new window
45.Eng, L. L.、Mak, Y. T.(2003)。Corporate governance and voluntary disclosure。Journal of Accounting and Public Policy，22(4)，325-345。  new window
46.Gul, Ferdinand A.、Chen, Charles J. P.、Tsui, Judy S. L.(2003)。Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees。Contemporary Accounting Research，20(3)，441-464。  new window
47.Holderness, Clifford G.(1990)。Liability insurers as corporate monitors。International Review of Law and Economics，10(2)，115-129。  new window
48.Johanson, Jan、Vahlne, Jan-Erik(1977)。The internationalization process of the firm: A model of knowledge development and increasing foreign market commitments。Journal of international Business Studies，8(1)，23-32。  new window
49.Lin, C.、Officer, M. S.、Zou, H.(2011)。Directors' and Officers' Liability Insurance and Acquisition Outcomes。Journal of Financial Economics，102(3)，507-525。  new window
50.Matsumoto, Dawn A.(2002)。Management's Incentives to Avoid Negative Earnings Surprises。The Accounting Review，77(3)，483-514。  new window
51.Nagar, V.、Nanda, D.、Wysocki, P.(2003)。Discretionary Disclosure and Stock-Based Incentives。Journal of Accounting and Economics，34(1-3)，283-309。  new window
52.Pratt, Jay、Stice, J. D.(1994)。The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees。The Accounting Review，69(4)，639-656。  new window
53.Sanders, Wm. Gerard、Carpenter, Mason A.(1998)。Internationalization and firm governance: The roles of CEO compensation, top team composition, and board structure。Academy of Management Journal，41(2)，158-178。  new window
54.Simunic, Dan A.(1980)。The Pricing of Audit Services: Theory and Evidence。Journal of Accounting Research，18(1)，161-190。  new window
55.Simunic, Dan A.、Stein, Michael T.(1996)。The Impact of Litigation Risk on Audit Pricing: A Review of the Economics and the Evidence。Auditing: A Journal of Practice and Theory，15(2)，119-134。  new window
56.Wynn, Jinyoung Park(2008)。Legal liability coverage and voluntary disclosure。The Accounting Review，83(6)，1639-1669。  new window
57.林欣美、郭麗華、蘇迺惠(20081200)。國際化程度、董事會結構、精練法人監督對盈餘管理之影響：以臺灣資訊電子業為例。臺大管理論叢，19(1)，157-186。new window  延伸查詢new window
58.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-161。  new window
59.Christensen, B. E.、Glover, S. M.、Wolfe, C. J.(2014)。Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investor's Decision to Invest?。Auditing: A Journal of Practice & Theory，33(4)，71-93。  new window
60.Beasley, Mark S.(1996)。An Empirical Analysis of the Relation between the Board of Director Composition and Finacial Statement Fraud。The Accounting Review，71(4)，443-465。  new window
研究報告
1.Boyer, M. M.、Delvaux-Derome, M.(2002)。The demand for directors' and officers' insurance in Canada。Center for Interuniversity Research and Analysis of Organizations。  new window
2.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
3.Goodson, B.、Bowlin, K.、Backof, A.(2014)。Mandatory emphasis paragraphs, clarifying language, and juror assessments of auditor liability。University of Mississippi and University of Virginia。  new window
4.Brown, T.、Majors, T. M.、Peecher, M. E.(2015)。The influence of evaluator expertise, a judgment rule, and critical audit matters on assessments of auditor legal liability。University of South Carolina：University of Southern California：University of Illinois at Urbana-Champaign。  new window
圖書
1.Hampel, Ronald(1998)。Committee on Corporate Governance。London：Gee and Co. Ltd.。  new window
2.戚務君(2020)。審計研究導讀。臺中：滄海。  延伸查詢new window
3.Kachelmeier, S. J.、Schmidt, J. J.、Valentine, K.(2014)。The disclamier effect of disclosing critical audit matters in the auditor's report。University of Texas at Austin。  new window
其他
1.Lennox, C. S.，Schmidt, J. J.，Thompson, A.(2019)。Are expanded audit reports informative to investors? Evidence from the U.K.，https://ssrn.com/abstract=2619785， 。  new window
2.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
 
 
 
 
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