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題名：會計師出具分攤責任式查核報告對審計公費之影響
書刊名：會計審計論叢
作者：蘇裕惠 引用關係／楊孟萍 引用關係／洪湘閑
作者(外文)：Su, Yu-hui／Yang, Meng-ping／Hong, Xiang-xian
出版日期：2021
卷期：11:1
頁次：頁33-67
主題關鍵詞：審計公費；集團財務報表查核；分攤責任式查核報告；Audit fees；Group audit；Making reference to the audit of other auditors
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:97
  • 點閱點閱:8
期刊論文
1.Hay, D. C.、Knechel, W. R.、Wong, N.(2006)。Audit Fees: A Meta-analysis of the Effect of Supply and Demand Attributes。Contemporary Accounting Research，23(1)，141-191。  new window
2.Krishnan, J.、Sami, H.、Zhang, Y.(2005)。Does the provision of nonaudit services affect investor perceptions of auditor independence?。Auditing: A Journal of Practice & Theory，24(2)，111-135。  new window
3.Causholli, M.、De Martinis, M.、Hay, D.、Knechel, W. R.(2010)。Audit markets, fees and production: Towards an integrated view of empirical audit research。Journal of Accounting Literature，29，167-215。  new window
4.Magnan, M. L.(2008)。Discussion of "Audit pricing, legal liability regimes and big 4 premiums: Theory and cross-country evidence"。Contemporary Accounting Research，25(1)，101-108。  new window
5.Srinidhi, Bin N.、Gul, Ferdinand A.(2007)。The differential effects of auditors' nonaudit and audit fees on accrual quality。Contemporary Accounting Research，24(2)，595-629。  new window
6.Gul, Ferdinand A.、Tsui, Judy S. L.(1998)。A Test of The Free Cash Flow and Debt Monitoring Hypotheses: Evidence from Audit Pricing。Journal of Accounting and Economics，24(2)，219-237。  new window
7.Choi, J. H.、Kim, J. B.、Liu, X.、Simunic, D. A.(2008)。Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence。Contemporary Accounting Research，25(1)，55-99。  new window
8.薛敏正、張瑀珊、高君慈(20081100)。公司自我選擇聘任會計師與審計公費。當代會計，9(2)，167-200。new window  延伸查詢new window
9.Seetharaman, Ananth、Gul, Ferdinand A.、Lynn, Stephen G.(2002)。Litigation risk and audit fees: Evidence from UK Firms cross-listed on US markets。Journal of Accounting and Economics，33(1)，91-115。  new window
10.Taylor, M. H.、Simon, D. T.(1999)。Determinants of Audit Fees: The Importance of Litigation, Disclosure, and Regulatory Burdens in Audit Engagements in 20 Countries。The International Journal of Accounting，34(3)，375-388。  new window
11.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
12.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
13.Craswell, Allen T.、Francis, Jere R.(1999)。Pricing Initial Audit Engagements: A Test of Competing Theories。The Accounting Reviews，74(2)，201-216。  new window
14.Francis, Jere R.、Reichelt, Kenneth、Wang, Dechun(2005)。The pricing of national and city-specific reputations for industry expertise in the U.S. audit market。The Accounting Review，80(1)，113-136。  new window
15.謝耀智、白麗秋(2013)。最低稅負制實施後關係人交易對臺灣上市公司有效稅率之影響。智慧科技與應用統計學報，11(1)，35-51。  延伸查詢new window
16.Jensen, Robert、Szulanski, Gabriel(2004)。Stickiness and the adaptation of organizational practices in cross-border knowledge transfers。Journal of International Business Studies，35(6)，508-523。  new window
17.陳耀宗、劉若蘭、林坤霖(20030700)。產業專家、客戶滿意度與審計公費關連性之研究。會計評論，37，31-52。new window  延伸查詢new window
18.Higgs, J. L.、Skantz, T. R.(2006)。Audit and nonaudit fees and the market's reaction to earnings announcement。Auditing: A Journal of Practice & Theory，25(1)，1-26。  new window
19.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
20.Francis, Jere R.(1984)。The effect of audit firm size on audit prices: A study of the Australian market。Journal of Accounting and Economics，6(2)，133-151。  new window
21.Choi, Jong-Hag、Kim, Jeong-Bon、Kim, Chansog Francis、Zang, Yoonseok(2010)。Audit Office Size, Audit Quality, and Audit Pricing。Auditing: A Journal of Practice & Theory，29(1)，73-97。  new window
22.余佳樺(20140100)。審計準則公報第54號 「集團財務報表查核之特別考量」之介紹。會計研究月刊，338，53-61。  延伸查詢new window
23.林嬋娟、林孝倫、羅勝議(20151200)。我國上市(櫃)公司審計公費資訊揭露對後續公費訂定之影響。中華會計學刊，11(2)，203-239。new window  延伸查詢new window
24.蘇裕惠(20001000)。Audit Fees and Auditor Size: A Study of Audit Market in Taiwan。中華會計學刊，1，59-78。new window  new window
25.林嬌能(20170500)。會計產業專家、會計師公費與企業租稅規劃相關性之研究。會計學報，7(1)，51-88。new window  延伸查詢new window
26.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
27.Shipman, J. E.、Swanquist, Q. T.、Whited, R. L.(2017)。Propensity score matching in accounting research。The Accounting Review，92(1)，213-244。  new window
28.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
29.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
30.Dee, C. C.、Lulseged, A.、Zhang, T.(2015)。Who did the audit? Audit quality and disclosures of other audit participants in PCAOB filings。The Accounting Review，90(5)，1939-1967。  new window
31.Simunic, D. A.(1980)。The pricing of audit services: Theory and evidence。Journal of Accounting Research，18(1)，161-190。  new window
32.許文馨、劉心才(20180400)。Tax Avoidance and Pyramidal Layers。臺大管理論叢，28(1)，1-41。new window  延伸查詢new window
33.Aobdia, D.(2018)。The impact of the PCAOB individual engagement inspection process--preliminary evidence。The Accounting Review，93(4)，53-80。  new window
34.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
35.鄭伃君、楊子霆、韓幸紋(20201200)。租稅稽查與廠商租稅逃漏--來自擴大書審廠商的證據。經濟論文，48(4)，475-509。new window  延伸查詢new window
36.李建然、陳信吉、蔡宗益(20200800)。責任分攤式查核意見與集團企業合併財務報表審計品質關聯性：以會計師調整數為衡量基礎。臺大管理論叢，30(2)，37-69。new window  延伸查詢new window
37.劉福運、林岳喬、陳信吉(20181200)。The Effect of the Choice of Shared Audit Reports on Corporate Credit Risk。企業管理學報，119，103-132。new window  延伸查詢new window
38.李建然、陳信吉、黃皪瑩(20190900)。集團間責任分擔式查核報告與財務報表重編之關聯性。證券市場發展季刊，31(3)=123，125-157。new window  延伸查詢new window
39.李貴富(20190700)。公費揭露型態之決定因素與公費競爭性。中華會計學刊，15(1)，1-35。new window  延伸查詢new window
40.Badertscher, B.、Jorgensen, B.、Katz, S.、Kinney, W.(2014)。Public equity and audit pricing in the United States。Journal of Accounting Research，52(2)，303-339。  new window
41.Choi, S.、Choi, Y.、Kim, B.(2018)。Auditors' strategic audit pricing: Evidence from the pre- and post-IFRS periods。Auditing: A Journal of Practice & Theory，37(4)，75-94。  new window
42.Downey, D. H.、Bedard, J. C.(2019)。Coordination and communication challenges in global group audits。Auditing: A Journal of Practice & Theory，38(1)，123-147。  new window
43.Gul, F. A.、Goodwin, J.(2010)。Short-term debt maturity structures, credit ratings and the pricing of audit services。The Accounting Review，85(3)，877-909。  new window
44.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
45.Sunderland, D.、Trompeter, G. M.(2017)。Multinational group audits: Problems faced in practice and opportunities for research。Auditing: A Journal of Practice & Theory，36(3)，159-183。  new window
46.Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research，24(1)，97-110。  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
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
圖書
1.Simunic, D. A.、Stein, M. T.(1987)。Product Differentiation in Auditing: Auditor Choice in the Market for Unseasoned New Issues。Canadian Certified General Accountants' Research Foundation。  new window
單篇論文
1.Carson, E.，Simnett, R.，Thürheimer, U.，Vanstraelen, A.(2021)。Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality and Audit Fees，https://ssrn.com/abstract=2528328。  new window
其他
1.Anurag. S.(2014)。Outsourcing the audit function-Key consideration，https://www.caclubindia.com/articles/outsourcing-the-audit-function-key-considerations-19827.asp。  new window
2.財團法人中華民國會計研究發展基金會審計準則委員會(2015)。審計準則公報第57號--財務報表查核報告（第一次修訂），財團法人中華民國會計研究發展基金會。  延伸查詢new window
3.財團法人中華民國會計研究發展基金會審計準則委員會(2017)。審計準則公報第54號--集團財務報表查核之特別考量（第一次修訂），財團法人中華民國會計研究發展基金會。  延伸查詢new window
4.International Auditing and Assurance Standards Board(2015)。Invitation to Comment: Enhancing Audit Quality in the Public Interest. A Focus on Professional Skepticism, Quality Control, and Group Audits，IAASB。，https://www.ifac.org/system/files/publications/files/IAASB-Invitation-to-Comment-Enhancing-Audit-Quality.pdf.。  new window
5.International Auditing and Assurance Standards Board(2013)。The Clarified ISAS--Findings from the Post-implementation Review，IAASB。，https://www.ifac.org/publications-resources/clarified-isas-findings-post-implementation-review。  new window
 
 
 
 
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