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題名:獨立董事與關鍵查核事項之關聯性--以臺灣本國銀行為例
書刊名:會計與公司治理
作者:黃劭彥王惠津
作者(外文):Huang, Shaio-yanWang, Huei-jin
出版日期:2020
卷期:15:2
頁次:頁43-64
主題關鍵詞:關鍵查核事項獨立董事Key audit mattersIndependent director
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(1) 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:1
  • 共同引用共同引用:46
  • 點閱點閱:7
期刊論文
1.鄭桂蕙、余俊憲、王蘭芬(20121200)。內部控制缺失與應計品質--獨立董監之調節效果。東吳經濟商學學報,79,81-120。new window  延伸查詢new window
2.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
3.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
4.Ajinkya, Bipin、Bhojraj, Sanjeev、Sengupta, Partha(2005)。The association between outside directors, institutional investors and the properties of management earnings forecasts。Journal of Accounting Research,43(3),343-376。  new window
5.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
6.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
7.林煜恩、尚鐸、喬子漢、池祥萱(20171200)。獨立董事特徵對公司決策的影響。兩岸金融季刊,5(4),31-58。new window  延伸查詢new window
8.柯瓊鳳、黃一敏(20160900)。非金融機構在網路金融業務監理風險之探討--以中國大陸電子商務公司為例。兩岸金融季刊,4(3),109-139。new window  延伸查詢new window
9.陳碧、林宛蓉、陳彧夏(20090500)。兩岸銀行業效率及其影響因子之分析--Metafrontier函數之應用。評價學報,1,12-27。new window  延伸查詢new window
10.黃仲豪(20160900)。推動我國採用新式會計師查核報告--由英國實施經驗論起。證券暨期貨月刊,34(9),5-14。  延伸查詢new window
11.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
12.顧立雄(2019)。深化我國公司治理與強化企業社會責任。證券服務,669,5-9。  延伸查詢new window
13.Bajra, U.、Cadez, S.(2018)。The impact of corporate governance quality on earnings management: Evidence from European companies cross‐listed in the US。Australian Accounting Review,28(2),152-166。  new window
14.Cordoş, G.-S.、Fülöp, M.-T.(2015)。Understanding audit reporting changes: introduction of Key Audit Matters。Accounting & Management Information Systems,14(1),128-152。  new window
15.García Lara, Juan Manuel、García Osma, Beatriz、Mora, Araceli、Scapin, Mariano(2017)。The monitoring role of female directors over accounting quality。Journal of Corporate Finance,45,651-668。  new window
16.Maijoor, S.、Vanstraelen, A.(2012)。"Research Opportunities in Auditing in the EU," Revisited。Auditing: A Journal of Practice & Theory,31(1),115-126。  new window
17.Pucheta-Martínez, M. C.、Bel-Oms, I.、Olcina-Sempere, G.(2016)。Corporate governance, female directors and quality of financial information。Business Ethics: A European Review,25(4),363-385。  new window
18.Sierra-García, L.、Gambetta, N.、García-Benau, M. A.、Orta-Pérez, M.(2019)。Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom。The British Accounting Review,51(3),227-240。  new window
19.Zalata, A. M.、Tauringana, V.、Tingbani, I.(2018)。Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter?。International Review of Financial Analysis,55,170-183。  new window
20.陳穗婷、陳計良、陳虹吟(20190400)。新式查核報告對財務報表資訊揭露之影響。中原企管評論,17(1),59-82。new window  延伸查詢new window
研究報告
1.Lennox, C. S.、Schmidt, J. J.、Thompson, A.(2019)。Are Expanded Audit Reports Informative to Investors? Evidence from the U.K.。  new window
學位論文
1.李孟庭(2017)。審計委員會特性與新式查核報告揭露透明度之關聯性研究(碩士論文)。國立政治大學。  延伸查詢new window
2.楊靜怡(2017)。女性獨立董事、公司治理與公司績效之關聯(碩士論文)。靜宜大學。  延伸查詢new window
3.鍾佩茹(2019)。企業自願設置審計委員會與其聘任會計師之查核報告的關鍵查核事項之關聯性(碩士論文)。中原大學。  延伸查詢new window
 
 
 
 
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