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題名：忙碌會計師與盈餘管理之關聯性
書刊名：當代會計
作者：孔繁華／張瑀珊／陳郁雯
作者(外文)：Kung, Fan-hua／Chang, Yu-shan／Chen, Yu-wen
出版日期：2020
卷期：21:2
頁次：頁269-302
主題關鍵詞：忙碌會計師；裁決性應計數；實質盈餘管理；審計產業專家；Busy auditors；Discretionary accruals；Real earnings management；Auditor industry specialization
原始連結：連回原系統網址new window
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  • 共同引用共同引用:50
  • 點閱點閱:10
期刊論文
1.Adiel, Ron(1996)。Reinsurance and the Management of Regulatory Ratios and Taxes in the Property-Casualty Insurance Industry。Journal of Accounting and Economics，22(1-3)，207-240。  new window
2.Johnson, P. E.、Jamal, K.、Berryman, R. G.(1991)。Effects of framing on auditor decisions。Organizational Behavior and Human Decision Processes，50(1)，75-105。  new window
3.Casterella, Jeffrey R.、Francis, Jere R.、Lewis, Barry L.、Walker, Paul L.(2004)。Auditor Industry Specialization, Client Bargaining Power, and Audit Pricing。Auditing: A Journal of Practice and Theory，23(1)，123-140。  new window
4.O'Reilly, D. M.、Reisch, J. T.(2002)。Industry Specialization by Audit Firms: What Does Academic Research Tell Us?。Ohio CPA Journal，61(3)，42-45。  new window
5.Hope, O. K.、Langli, J. C.(2010)。Auditor independence in a private firm and low litigation risk setting。The Accounting Review，85(2)，573-605。  new window
6.李建然、高惠松(20070900)。會計師事務所人力資本與審計品質之關聯性研究。人力資源管理學報，7(3)，45-64。new window  延伸查詢new window
7.Beyer, A.、Sridhar, S. S.(2006)。Effects of multiple clients on the reliability of audit reports。Journal of Accounting Research，44(1)，29-51。  new window
8.Eichenseher, John W.、Danos, Paul(1981)。The Analysis of Industry-specific Auditor Concentration: Towards an Explanatory Model。The Accounting Review，56(3)，479-492。  new window
9.Petroni, Kathy R.(1992)。Optimistic reporting in the property-casualty insurance industry。Journal of Accounting and Economics，15(4)，485-508。  new window
10.Healy, P. M.、Palepu, K. G.(1990)。Effectiveness of accounting-based dividend covenants。Journal of Accounting and Economics，12(1-3)，97-123。  new window
11.Solomon, Ira、Shields, Michael D.、Whittington, O. Ray(1999)。What do industry-specialist auditors know?。Journal of Accounting Research，37(1)，191-208。  new window
12.李建然、林秀鳳(20130100)。大型會計師事務所之審計品質真的比非大型會計師事務所好嗎？從抑制盈餘管理的角度探討--控制自我選擇偏誤的重要性。中華會計學刊，9(1)，77-110。new window  延伸查詢new window
13.曾乾豪、張瑀珊、薛敏正(20120700)。個別會計師查核簽證家數與企業盈餘品質。中華會計學刊，8(2)，217-256。new window  延伸查詢new window
14.Palmrose, Zoe-Vonna(1988)。An analysis of auditor litigation and audit service quality。The Accounting Review，63(1)，55-73。  new window
15.Cahan, S. F.(1992)。The effect of antitrust investigations on discretionary accruals: A refined test of the political-cost hypothesis。The Accounting Review，67(1)，77-95。  new window
16.Sweeney, Amy P.(1994)。Debt-covenant Violations and Managers Accounting Responses。Journal of Accounting and Economics，17(3)，281-308。  new window
17.Krishnan, G. V.(2003)。Audit quality and the pricing of discretionary accruals。Auditing: A Journal of Practice & Theory，22(1)，109-126。  new window
18.Francis, Jere R.、Yu, Michael D.(2009)。Big 4 Office Size and Audit Quality。The Accounting Review，84(5)，1521-1552。  new window
19.Holthausen, Robert W.、Larcker, David F.、Sloan, Richard G.(1995)。Annual bonus schemes and the manipulation of earnings。Journal of Accounting and Economics，19(1)，29-74。  new window
20.Collins, Julie H.、Shackelford, Douglas A.、Wahlen, James M.(1995)。Bank differences in the coordination of regulatory capital, earnings, and taxes。Journal of Accounting Research，33(2)，263-291。  new window
21.Hogan, Chris E.、Jeter, Debra C.(1999)。Industry specialization by auditors。Auditing: A Journal of Practice & Theory，18(1)，1-17。  new window
22.Menon, K.、Williams, D. D.(2004)。Former Audit Partners and Abnormal Accruals。The Accounting Review，79(4)，1095-1118。  new window
23.Guidry, F.、Leone, A. J.、Rock, S.(1999)。Earnings-based bonus plans and earnings management by business-unit managers。Journal of Accounting and Economics，26(1-3)，113-142。  new window
24.Sundgren, S.、Svanström, T.(2014)。Auditor-in-charge characteristics and going-concern reporting。Contemporary Accounting Research，31(2)，531-550。  new window
25.姜家訓、楊雅雯(20050500)。會計師事務所之產業專精及查核年資與盈餘品質之關係。當代會計，6(1)，23-60。new window  延伸查詢new window
26.Bonner, Sarah E.、Lewis, Barry L.(1990)。Determinants of auditor expertise。Journal of Accounting Research，28(3)，1-20。  new window
27.Moroney, R.、Carey, P.(2011)。Industry versus Task-Based Experience and Auditor Performance。Auditing: A Journal of Practice & Theory，30(2)，1-18。  new window
28.Sweeney, J. T.、Summers, S. L.(2002)。The Effect of the Busy Season Workload on Public Accountants' Job Burnout。Behavioral Research in Accounting，14(1)，223-245。  new window
29.Zacks, R. T.、Hasher, L.、Sanft, H.(1982)。Automatic Encoding of Event Frequency: Further Findings。Journal of Experimental Psychology: Learning, Memory, and Cognition，8(2)，106-116。  new window
30.Kim, Y.、Park, M. S.(2014)。Real activities manipulation and auditors' client-retention decisions。The Accounting Review，89(1)，367-401。  new window
31.Moyer, Susan Elaine(1990)。Capital Adequacy Ratio Regulations and Accounting Choices in Commercial Banks。Journal of Accounting and Economics，13(2)，123-154。  new window
32.De Beelde, I.(1997)。An exploratory investigation of industry specialization of large audit firms。The International Journal of Accounting，32(3)，337-355。  new window
33.Dunn, K. A.、Mayhew, B. W.(2004)。Audit Firm Industry Specialization and Client Disclosure Quality。Review of Accounting Studies，9(1)，35-58。  new window
34.O'Keefe, T. B.、King, R. D.、Gaver, K. M.(1994)。Audit fees, industry specialization, and compliance with GAAS reporting standards。Auditing: A Journal of Practice and Theory，13(2)，41-55。  new window
35.Chung, Richard、Firth, Michael、Kim, Jeong-Bon(2002)。Institutional monitoring and opportunistic earnings management。Journal of Corporate Finance，8(1)，29-48。  new window
36.Fich, Eliezer M.、Shivdasani, Anil(2006)。Are Busy Boards Effective Monitors?。The Journal of Finance，61(2)，689-724。  new window
37.Hasher, L.、Zacks, R. T.(1984)。Automatic processing of fundamental information: The case of frequency of occurrence。American Psychologist，39(12)，1372-1388。  new window
38.Gow, I. D.、Ormazabal, G.、Taylor, D. J.(2010)。Correcting for cross-sectional and time-series dependence in accounting research。The Accounting Review，85(2)，483-512。  new window
39.陳皆碩、鄭國枝、康湘婷(20160300)。會計師產業簽證經驗與簽證工作量對財務報表重編之影響。中山管理評論，24(1)，153-198。new window  延伸查詢new window
40.Schipper, K.(1989)。Earnings Management。Accounting Horizons，3(4)，91-102。  new window
41.Bedard, Jean C.、Biggs, Stanley F.(1991)。The effect of domain-specific experience on evaluation of management representations in analytical procedures。Auditing: A Journal of Practice & Theory，10(Supplement)，77-90。  new window
42.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics，42(3)，335-370。  new window
43.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
44.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。  new window
45.Jones, Jennifer J.(1991)。Earnings Management during Import Relief Investigations。Journal of Accounting Research，29(2)，193-228。  new window
46.Chi, Wuchun、Lisic, Ling Lei、Pevzner, Mikhail(2011)。Is enhanced audit quality associated with greater real earnings management?。Accounting Horizons，25(2)，315-335。  new window
47.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
48.Kothari, Sagar P.、Leone, Andrew J.、Wasley, Charles E.(2005)。Performance matched discretionary accrual measures。Journal of Accounting and Economics，39(1)，163-197。  new window
49.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics，7(1-3)，85-107。  new window
50.Healy, Paul M.、Wahlen, James M.(1999)。A review of the earnings management literature and its implications for standard setting。Accounting Horizons，13(4)，365-383。  new window
51.徐志順、孔繁華、賴谷芳(2016)。人力槓桿、在職訓練、與經營績效之關聯性研究：以台灣會計師事務所為實證。全球科技管理與教育期刊，5(1)，25-43。  延伸查詢new window
52.Commerford, B. P.、Hermanson, D. R.、Houston, R. W.、Peters. M. F.(2016)。Real earnings management: A threat to auditor comfort?。Auditing: A Journal of Practice and Theory，35(4)，39-56。  new window
53.El Mehdi, I. K.、Seboui, S.(2011)。Corporate diversification and earnings management。Review of Accounting and Finance，10(2)，176-196。  new window
54.Greiner, A.、Kohlbeck, M. J.、Smith, T. J.(2017)。The relationship between aggressive real earnings management and current and future audit fees。Auditing: A Journal of Practice & Theory，36(1)，85-107。  new window
55.Gul, F. A.、Ma, S. M.、Lai, K.(2017)。Busy auditors, partner-client tenure, and audit quality: Evidence from an emerging market。Journal of International Accounting Research，16(1)，83-105。  new window
56.Yanti, Y.(2017)。The effects of operating cash flow, sales volatility, and leverage on earnings' persistence。International Journal of Economic Perspectives，11(1)，1535-1544。  new window
57.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
58.Vander Bauwhede, H.、Willekens, M.(2004)。Evidence on (the Lack of) Audit-Quality Differentiation in the Private Client Segment of the Belgian Audit Market。European Accounting Review，13(3)，501-522。  new window
59.Dechow, Patricia M.、Dichev, Ilia D.(2002)。The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors。The Accounting Review，77(Suppl. 1)，35-59。  new window
60.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。  new window
61.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics，17(1/2)，145-176。  new window
62.Palmrose, Zoe-Vonna(1986)。Audit Fees and Auditor Size: Further Evidence。Journal of Accounting Research，24(1)，97-110。  new window
63.Zang, Amy Y.(2012)。Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management。The Accounting Review，87(2)，675-703。  new window
64.Cohen, Daniel A.、Dey, Aiyesha、Lys, Thomas Z.(2008)。Real and Accrual-based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods。The Accounting Review，83(3)，757-787。  new window
會議論文
1.Carcello, J. V.、Nagy, A. L.(2002)。Auditor industry specialization and fraudulent financial reporting。Symposium on Auditing Problems。  new window
學位論文
1.李俊毅(2007)。會計師查核負擔對審計品質之影響(碩士論文)。東海大學。  延伸查詢new window
2.張育甄(2013)。合夥會計師規模與裁決性應計數之關聯性(碩士論文)。中原大學。  延伸查詢new window
3.許振銘(2004)。產業專家會計師事務所對裁量性應計項目市場評價之影響(碩士論文)。國立成功大學。  延伸查詢new window
圖書
1.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
其他
1.Shellenbarger, S.(19980121)。Accounting Firms Battle to be Known as Best Workplaces。  new window
 
 
 
 
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