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題名：集團企業責任分攤式查核報告與債務資金成本
書刊名：證券市場發展季刊
作者：李建然／陳信吉
作者(外文)：Lee, Jan-zang／Chen, Hsin-chi
出版日期：2020
卷期：32:4=128
頁次：頁1-30
主題關鍵詞：集團企業；審計品質；責任分攤式查核意見；債務資金成本；Group enterprise；Audit quality；Shared audit opinions；Cost of debt
原始連結：連回原系統網址new window
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  • 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:67
  • 點閱點閱:3
期刊論文
1.Bae, Kee-Hong、Goyal, Vidhan K.(2009)。Creditor Rights, Enforcement, and Bank Loans。Journal of Finance，64(2)，823-860。  new window
2.Francis, J. R.、Khurana, I. K.、Pereira, R.(2005)。Disclosure Incentives and Effects on Cost of Capital around the World。The Accounting Review，80(4)，1125-1162。  new window
3.Li, C.、Xie, Y.、Zhou, J.(2010)。National level, city level auditor industry specialization and cost of debt。Accounting Horizons，24(3)，395-417。  new window
4.Lys, T.、Watts, R. L.(1994)。Lawsuits against Auditors。Journal of Accounting Research，32(Supplement)，65-93。  new window
5.Mansi, S. A.、Maxwell, W. F.、Miller, D. P.(2004)。Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market。Journal of Accounting Research，42(4)，755-793。  new window
6.林志潔、林孝倫(20100900)。從力霸案論臺灣會計師簽證財報不實之法律責任：一個實證的分析。國立臺灣大學法學論叢，39(3)，223-288。new window  延伸查詢new window
7.Bliss, Mark A.、Gul, Ferdinand A.(2012)。Political connection and cost of debt: Some Malaysian evidence。Journal of Banking and Finance，36(5)，1520-1527。  new window
8.Ghosh, A.、Pawlewicz, R.(2009)。The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act。Auditing: A Journal of Practice & Theory，28(2)，171-197。  new window
9.Chen, K. Y.、Zhou, J.(2007)。Audit committee, board characteristics, and auditor switch decisions by Andersen's clients。Contemporary Accounting Research，24(4)，1085-1117。  new window
10.李建然、陳政芳(20040100)。審計客戶重要性與盈餘管理：以五大事務所組別為觀察標的。會計評論，38，59-80。new window  延伸查詢new window
11.Petersen, Mitchell A.、Rajan, Raghuram G.(1994)。The benefits of lending relationships: Evidence from small business data。The Journal of Finance，49(1)，3-37。  new window
12.Benston, George J.(1985)。The Market for Public Accounting Services: Demand, Supply and Regulation。Journal of Accounting and Public Policy，4(1)，33-79。  new window
13.Kellogg, Robert L.(1984)。Accounting activities, securities prices, and class action lawsuits。Journal of Accounting and Economics，6(3)，185-204。  new window
14.Stice, J. D.(1991)。Using Financial and Market Information to Identify Pre-Engagement Factors Associated with Lawsuits Against Auditors。The Accounting Review，66(3)，516-533。  new window
15.Bonner, S. E.、Young, S. M.、Palmrose, Z. V.(1998)。Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases。The Accounting Review，73(4)，503-532。  new window
16.姜家訓、葉鴻銘(20080100)。Corporate Diversification, Shared Audit Opinion, and Accruals Quality。會計評論，46，67-105。new window  延伸查詢new window
17.Gul, F. A.、Zhou, G. S.、Zhu, X. K.(2013)。Investor protection, firm informational problems, Big N auditors, and cost of debt around the world。Auditing: A Journal of Practice & Theory，32(3)，1-30。  new window
18.Diamond, Douglas W.(1989)。Reputation Acquisition in Debt Markets。Journal of Political Economy，97(4)，828-862。  new window
19.Francis, J. R.、Richard, C.、Vanstraelen, A.(2009)。Assessing France's joint audit requirement: Are two heads better than one?。Auditing: A Journal of Practice & Theory，28(2)，35-63。  new window
20.Dee, C. C.、Lulseged, A.、Zhang, T.(2015)。Who did the audit? Investor perceptions and PCAOB disclosures of other audit participants。The Accounting Review，90(5)，1939-1967。  new window
21.Francis, J. R.、Wilson, E.(1988)。Auditor changes: a test of theories relating to agency costs and auditor differentiation。The Accounting Review，63(4)，663-682。  new window
22.Khurana, I.、Raman, K. K.(2004)。Litigation Risk and the Financial Reporting Credibility of Big Four vs. Non-big Four Audits: Evidence from Anglo-American Countries。The Accounting Review，79(2)，473-495。  new window
23.林谷峻(19920300)。我國會計師事務所合夥人盈餘分配報導。會計研究月刊，78，62-65。  延伸查詢new window
24.Chaney, Paul K.、Jeter, Debra C.、Shivakumar, Lakshmanan(2004)。Self-selection of auditors and audit pricing in private firms。The Accounting Review，79(1)，51-72。  new window
25.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
26.Anderson, D.、Stokes, D.、Zimmer, I.(1993)。Corporate takeovers and auditor switching。Auditing: A Journal of Practice & Theory，12(1)，65-73。  new window
27.DeAngelo, Linda Elizabeth(1981)。Auditor Independence, 'Low balling', and Disclosure Regulation。Journal of Accounting and Economics，3(2)，113-127。  new window
28.DeFond, M. L.(1992)。The association between changes in client firm agency costs and auditor switching。Auditing: A Journal of Practice & Theory，11(1)，16-31。  new window
29.La Porta, Rafael、López-de-Silanes, Florencio、Shleifer, Andrei(1999)。Corporate ownership around the world。Journal of Finance，54(2)，471-517。  new window
30.Sharma, V. D.、Sharma, Divesh S.、Ananthanarayanan, U.(2011)。Client Importance and Earnings Management: The Moderating Role of Audit Committees。Auditing: A Journal of Practice & Theory，30(3)，125-156。  new window
31.Zerni, Mikko、Kallunki, Juha-Pekka、Nilsson, Henrik(2010)。The entrenchment problem, corporate governance mechanisms, and firm value。Contemporary Accounting Research，27(4)，1169-1206。  new window
32.Petersen, Mitchell A.(2009)。Estimating standard errors in finance panel data sets: Comparing approaches。The Review of Financial Studies，22(1)，435-480。  new window
33.Wilson, T.、Grimlund, R.(1990)。An Examination of the Importance of an Auditor Reputation。Auditing: A Journal of Practice & Theory，9(2)，43-59。  new window
34.Stiglitz, Joseph E.、Weiss, Andrew(1981)。Credit Rationing in Markets with Imperfect Information。American Economic Review，71(3)，393-410。  new window
35.Heckman, James Joseph(1979)。Sample Selection Bias as a Specification Error。Econometrica: Journal of the Econometric Society，47(1)，153-161。  new window
36.Lennox, Clive S.、Francis, Jere R.、Wang, Zitian(2012)。Selection models in accounting research。The Accounting Review，87(2)，589-616。  new window
37.Yeh, Yin-Hua、Woidtke, Tracie(2005)。Commitment or Entrenchment?: Controlling Shareholders and Board Composition。Journal of Banking and Finance，29(7)，1857-1885。  new window
38.Frankel, Richard M.、Johnson, Marilyn F.、Nelson, Karen K.(2002)。The Relation Between Auditors' Fees for Nonaudit Services and Earnings Management。The Accounting Review，77(S1)，71-105。  new window
39.李建然、陳政芳(20031000)。The Effect of Economic Incentive on Audit Independence: Evidence from Audit Groups within Big 5。中華會計學刊，4(1)，79-96。new window  new window
40.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics，3(4)，305-360。  new window
41.Pittman, J. A.、Fortin, S.(2004)。Auditor Choice and the Cost of Debt Capital for Newly Public Firms。Journal of Accounting and Economics，37(1)，113-136。  new window
42.Ferguson, M. J.、Seow, G.、Young, D.(2004)。Nonaudit Services and Earnings Management: U.K. Evidence。Contemporary Accounting Research，21(4)，813-841。  new window
43.Branson, J.、Breesch, D.(2004)。Referral as a Determining Factor for Changing Auditors in the Belgian Auditing Market: An Empirical Study。The International Journal of Accounting，39(3)，307-326。  new window
會議論文
1.Lee, J. Z.、Chiang, C. H.、Chen, H. C.(2013)。Audit shared opinion and perceived audit quality-Perception from stock market investors。2013 American Accounting Association Meeting。  new window
2.楊炎杰、李貴富、王瑄、葛俊佑(2012)。分攤式意見對審計品質認知與股權評價影響之研究。2012會計理論與實務研討會。  延伸查詢new window
3.Carson, E.、Simnett, R.、Trompeter, G.、Vanstraelen, A.(2014)。The impact of other component auditors on the costs and quality of multinational group audits。The Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference。Auckland。  new window
研究報告
1.Lyubimov, A.(2011)。Accepting full responsibility in the audit opinion: Implications for audit quality。University of Central Florida。  new window
學位論文
1.賴春田(2000)。會計師的業務、責任及會計師事務所組織之演變(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Maddala, G. S.(1983)。Limited dependent and qualitative variables in econometric。New York：Cambridge University Press。  new window
2.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
3.Greene, William H.(2003)。Econometric Analysis。Prentice-Hall, Inc.。  new window
 
 
 
 
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