期刊論文| 1. | 黃劭彥、邱安安、陳珮甄(20101200)。會計主管異動與公司資訊內涵。文大商管學報，15(2)，21-49。 延伸查詢 |
| 2. | 黃旭輝(20060100)。經理人異動與股東財富效果。管理評論，25(1)，23-45。 延伸查詢 |
| 3. | 張晉源、林有志(20110900)。企業選擇設置審計委員會之經濟性決定因素。高苑學報，17(2)，55-69。 延伸查詢 |
| 4. | 王曉雯、吳明政(20110600)。替換類型與市場競爭對總經理異動宣告股東財富之影響。人文及社會科學集刊，23(2)，1-35。 延伸查詢 |
| 5. | Bonnier, K. A.、Bruner, R. F.(1989)。An Analysis of Stock Price Reaction to Management Change in Distressed Firms。Journal of Accounting and Economics，11(1)，95-106。  |
| 6. | Vafeas, Nikos(2005)。Audit Committees, Boards, and the Quality of Reported Earnings。Contemporary Accounting Research，22(4)，1093-1122。 |
| 7. | Baxter, P.(2010)。Factors associated with the quality of audit committees。Pacific Accounting Review，22(1)，57-74。 |
| 8. | 葉銀華、林志豪(20140900)。上市櫃公司要設置審計委員會？審計委員會與盈餘管理之研究。輔仁管理評論，21(3)，1-21。 延伸查詢 |
| 9. | Chen, L.、Kilgore, A.、Radich, R.(2009)。Audit committees: Voluntary formation by ASX non-top 500。Managerial Auditing Journal，24(5)，475-493。 |
| 10. | Rainsbury, E. A.、Bradbury, M. E.、Cahan, S. F.(2008)。Firm characteristics and audit committees complying with best practice membership guidelines。Accounting and Business Research，38(5)，393-408。 |
| 11. | Dhaliwal, Dan S.、Naiker, Vic、Navissi, Farshid(2010)。The Association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees。Contemporary Accounting Research，27(3)，787-827。 |
| 12. | 李建然、廖秀梅、蔡佳育(20160500)。上市櫃公司自願設置審計委員會及審計委員會品質之決定因素。當代會計，17(1)，1-34。 延伸查詢 |
| 13. | Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics，33(3)，375-400。 |
| 14. | Chen, C.-Y.、Lin, C.-J.、Lin, Y.-C.(2008)。Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?。Contemporary Accounting Research，25(2)，415-445。 |
| 15. | Chi, Wuchun、Huang, Huichi、Liao, Yichun、Xie, Hong(2009)。Mandatory audit partner rotation, audit quality and market perception: Evidence from Taiwan。Contemporary Accounting Research，26(2)，359-391。 |
| 16. | Ghosh, Aloke、Moon, Doocheol(2005)。Auditor tenure and perceptions of audit quality。The Accounting Review，80(2)，585-612。 |
| 17. | Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics，20(1)，61-91。 |
| 18. | Francis, Jere R.、Maydew, Edward L.、Sparks, H. Charles(1999)。The role of big 6 auditors in the credible reporting of accruals。Auditing: A Journal of Practice and Theory，18(2)，17-34。 |
| 19. | Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。 |
| 20. | Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics，39(1)，163-197。 |
| 21. | Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。 |
| 22. | 李建然、廖秀梅、張卉諭(20161200)。審計委員會設置及其品質對公司價值的影響。中華會計學刊，12(2)，231-265。 延伸查詢 |
| 23. | 張幸惠、姚名麗(20150600)。董事會組成、財報品質與財務主管異動宣告效果。兩岸金融季刊，3(2)，27-67。 延伸查詢 |
| 24. | Al-Shaer, H.、Salama, A.、Toms, S.(2017)。Audit committees and financial reporting quality: Evidence from UK environmental accounting disclosures。Journal of Applied Accounting Research，18(1)，2-21。 |
| 25. | Ali, M. J.、Singh, R. K. S.、A1-Akra, M.(2018)。The impact of audit committee effectiveness on audit fees and non-audit service fees: Evidence from Australia。Accounting Research Journal，31(2)，174-191。 |
| 26. | Haldar, A.、Raithatha, M.(2017)。Do compositions of board and audit committee improve financial disclosures?。International Journal of Organizational Analysis，25(2)，251-269。 |
| 27. | Pourciau, S.(1993)。Earnings management and non-routine executive changes。Journal of Accounting and Economics，16(1-3)，317-336。 |
| 28. | Vähämaa, E.(2014)。Executive turnover, gender, and earnings management: An exploratory analysis。Accounting Perspectives，13(2)，103-122。 |
| 29. | 李佳玲、葉穎蓉、何晉滄(20050300)。績效、公司治理與高階管理者離職關係之實證研究。中山管理評論，13(1)，75-106。 延伸查詢 |
| 30. | 許文馨(20140900)。Can Audit Committee Improve Earnings Quality More than the Supervisors in Taiwan?。臺大管理論叢，24(S1)，203-232。 |
| 31. | Bendeck, Yvette M.、Waller, Edward R.(1999)。The Wealth Effects of Non-Senior Management Departures from Investment Banks。Journal of Business Research，46(1)，95-105。 |
| 32. | Bradbury, M. E.、Mak, Y. T.、Tan, S. M.(2006)。Board characteristics, audit committee characteristics and abnormal accruals。Pacific Accounting Review，18(2)，47-68。 |
| 33. | Coughlan, A. T.、Schmidt, Ronald M.(1985)。Executive compensation, management turnover, and firm performance: An empirical investigation。Journal of Accounting and Economics，7(1-3)，43-66。 |
| 34. | DeAngelo, L. E.(1988)。Managerial Competition, Information Costs, and Corporate Governance: The Use of Accounting Performance Measures in Proxy Contests。Journal of Accounting and Economics，10(1)，3-36。 |
| 35. | DeAngelo, Harry、DeAngelo, Linda、Skinner, Douglas J.(1994)。Accounting choices in troubled companies。Journal of Accounting and Economics，17(1/2)，113-143。 |
| 36. | Dechow, Patricia M.、Sloan, Richard G.(1991)。Executive Incentives and the Horizon Problem: An Empirical Investigation。Journal of Accounting and Economics，14(1)，51-89。 |
| 37. | Huson, Mark R.、Malatesta, Paul H.、Parrino, Robert(2004)。Managerial Succession and Firm Performance。Journal of Financial Economics，74(2)，237-275。 |
| 38. | Jiang, John Xufeng、Petroni, Kathy R.、Wang, Isabel Y.(2010)。CFOs and CEOs: Who have the most influence on earnings management?。Journal of Financial Economics，96(3)，513-526。 |
| 39. | Krishnan, J.(2005)。Audit committee quality and internal control: an empirical analysis。The Accounting Review，80(2)，649-675。 |
| 40. | Krishnan, J.、Wen, Y.、Zhao, W.(2011)。Legal Expertise on Corporate Audit Committees and Financial Reporting Quality。The Accounting Review，86(6)，2099-2130。 |
| 41. | Murphy, Kevin J.、Zimmerman, Jerold L.(1993)。Financial Performance Surrounding CEO Turnover。Journal of Accounting and Economics，16(1-3)，273-315。 |
| 42. | Reitenga, Austin L.、Tearney, Michael G.(2003)。Mandatory CEO retirements, discretionary accruals, and corporate governance mechanisms。Journal of Accounting, Auditing and Finance，18(2)，255-280。 |
| 43. | Wells, P.(2002)。Earnings management surrounding CEO changes。Accounting and Finance，42(2)，169-193。 |
| 44. | Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-161。 |
| 45. | Badolato, P. G.、Donelson, D. C.、Ege, M.(2014)。Audit committee financial expertise and earnings management: The role of status。Journal of Accounting and Economics，58(2/3)，208-230。 |
| 46. | Bédard, Jean、Chtourou, Sonda Marrakchi、Courteau, Lucie(2004)。The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management。Auditing: A Journal of Practice & Theory，23(2)，13-35。 |
| 47. | 許永聲、劉政淮(20050100)。盈餘的資訊品質對盈餘管理行為的影響。管理與系統，12(1)，1-22。 延伸查詢 |
| 48. | Lawrence, Alastair、Minutti-Meza, Miguel、Zhang, Ping(2011)。Can Big 4 versus Non-Big 4 differences in audit-quality proxies be attributed to client characteristics?。The Accounting Review，86(1)，259-286。 |
| 49. | Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research，15(1)，1-24。 |
| 50. | DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics，17(1/2)，145-176。 |