| Reference: | 宋曜廷、陳茹玲、李宜憲、查日龢、曾厚強、林維駿、張道行與張國恩，2013，中文文本可讀性探討：指標選取、模型建立與效度驗證，中華心理學刊，第55卷第1期：75-106。
荊溪昱，1992，國小國語教材的課文長度、平均句長及常用字比率與年級關係之探討，行政院國家科學委員會專題研究計畫，報告編號NSC 81-0301-H-017-04，台北：行政院國家科學委員會。
荊溪昱，1995，中文國文教材的適讀性研究：適讀年級值的推估，教育研究資訊，第3卷第3期：113-127。
陳茹玲、宋曜廷、蔡鑫廷與李宜憲，2015，文本適讀性分級架構之建立研究，教育科學研究期刊，第60卷第1期：1-32。
曾家璿與史雅男，2019，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，第15卷第1期：37-76。
楊孝濚，1971，影響中文可讀性語言因素的分析，報學，4(7)：58-67。
黃劭彥、李宗霖與林陣蒼，2016，淺談新式會計師查核報告之「關鍵查核事項」，會計研究季刊，第268期：18-28。
黃國源，2019，關鍵查核事項──台灣適用第三年之探討，貨幣觀測與信用評等，第137卷：36-46。
蕭宇翔，2018，會計師產業專精及任期對關鍵查核事項之影響-以台灣上市上櫃公司為例，國立政治大學會計研究所未出版博士論文。
Adams, R. B., and Ferreira D. 2009. Women in the boardroom and their impact on governance and performance. Journal of Financial Economics 94 (2): 291-309.
Ambrose, M. L, and M. Schminke. 1999. Sex differences in business ethics: The importance of perceptions. Journal of Managerial Issues 11 (4): 454-474.
Asare, S. K., and Wright, A. M. 2012. Investors’, auditors’, and lenders’ understanding of the message conveyed by the standard audit report on the financial statements. Accounting Horizon, 26 (2): 193-217.
Barber, B. M., and T. Odean. 2001. Boys will be boys: gender, overconfidence, and common stock investment. The Quarterly Journal of Economics 116 (1): 261-292.
Barnett, A., and Leoffler, K. 1979. Readability of accounting and auditing messages. Journal of Business Communication 16: 49-59.
Bédard, J., Gonthier-Besacier, N., and Schatt, A. 2015. Analysis of the consequences of the disclosure of key audit matters in the audit report. Available at: http://www.hec.unil.ch/documents/seminars/dcc/1946.pdf Accessed: March 23, 2013.
Beattie, V. 2014. Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework. The British Accounting Review 46 (2): 111-134.
Benjamin, R. G. 2012. Reconstructing readability: Recent developments and recommendations in the analysis of text difficulty. Educational Psychology Review 24: 63-88.
Bentley, J. W., Lambert, T. A., and Wang, E. Y. 2017. The effect of increased audit disclosure on managerial decision making: Evidence from disclosing critical audit matters. SSRN Electronic Journal.
Biber, D., Conrad, S., and Reppen, R. 1998. Corpus linguistics: Investigating language structure and use. Cambridge, England: Cambridge University Press.
Boolaky, P. K., and R. Quick. 2016. Bank Directors’ Perceptions of Expanded Auditor’s Reports. International Journal of Auditing 20: 158-174.
Brasel, K., M. M. Doxey, J. H. Grenier, A. Reffett. 2016. Risk Disclosure Preceding
Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability. The Accounting Review 91 (5): 1345-1362.
Breesch D., J. Branson. 2009. The Effects of Auditor Gender on Audit Quality. The IUP Journal of Accounting Research and Audit Practices 53 (3-4): 78-107.
Bruce, B. C., Rubin, A. D., and Starr, K. S. 1981. Why readability formulas fail. Reading Educational Report 28 Urbana, IL: University of Illinois.
Brownlow, S., Rosamon, J. A., and Parker, J. A. 2003. Gender-linked linguistic behavior in television interviews. Sex Roles 49: 121-132.
Burstein., B., L. Bank, and L. Jarvik 1980. Sex Differences in Cognitive Functioning: Evidence, Determinants, Implications. Human Development 23: 289-313.
CFA Institute. 2010. Independent Auditor’s Report Survey Results. Charlottesville, VA.
Church, B. K., Davis, S. M., and McCracken, S. A. 2008. The auditor’s reporting model : A literature overview and research synthesis. Accounting Horizons 22 (1): 69–90.
Coram, P. J., Mock, T. J., Turner, J. L., and Gray, G. L. 2011. The communicative value of the auditor’s report. Australian Accounting Review 21 (3): 235-252.
Chall, J. S., and Dale, E. 1995. Readability revisited: The new Dale-Chall readability formula. Cambridge, MA: Brookline Books.
Christensen, B. E., Glover, S. M., and Wolfe, C. J. 2014. Do critical audit matter paragraphs in the audit report change nonprofessional investors’ decision to invest? Auditing: A Journal of Practice and Theory 33: 71-93.
Colley, A., Z. Todd, M. Bland, M. Holmes, N. Khanom, and H. Pike. 2004. Style and content in emails and letters to male and female friends. Journal of Language and Social Psychology 23: 369-378.
Courtis, J. K. 1986. An investigation into annual report readability and corporate risk-return relationships. Accounting and Business Research 16: 285-294.
Courtis, J. K. 1995. Readability of annual reports : Western versus asian evidence. Accounting, Auditing & Accountability Journal 8 (2): 4-17.
Courtis, J. K. 1998. Annual report readability variability: Tests of the obfuscation hypothesis. Accounting, Auditing & Accountability Journal 11 (4): 459-472.
Dallas, L. 2002. The new managerialism and diversity on corporate boards of directors. Tulane Law Review 76: 1363-1405.
Dale, E., and Chall, J. S. 1948. A formula for predicting readability. Educational Research Bulletin 27 (2): 37-54.
DeAngelo, H., L. DeAngelo and D. J. Skinner 1994. Accounting choice in troubled companies. Journal of Accounting and Economics 17: 113-143.
Deaux, K., and M. E. Kite. 1987. Thinking About Gender. Analyzing Gender: A Handbook of Social Science Research. Newbury Park Calif.: SAGE Publications.
DellaVigna, S., J. A. List, U. Malmendier, and G. Rao. 2013. The importance of being marginal: gender differences in generosity. American Economic Review 103 (3): 586-590
DuBay, W. H. 2004. The principles of readability. Costa Mesa, CA: Impact Information.
Eagly, A. H., Wood, W., and Fishbaugh, L. 1981. Sex differences in conformity: Surveillance by the group as a determinant of male nonconformity. Journal of Personality and Social Psychology 40 (2): 384-394.
Eagly, A., and Carli, L. 2003. The female leadership advantage: an evaluation of the evidence. The Leadership Quarterly 14: 807-834.
Eppler, M. J., and J. Mengis. 2004. The Concept of Information Overload: A Review of Literature from Organization Science, Accounting, Marketing, MIS, and Related Disciplines. The Information Society 20: 325-344.
Erhardt, N. L., J. D. Werbel, and C. B. Shrader. 2003. Board of Director Diversity and Firm Financial Performance. Corporate Governance 11: 102-111.
Entwisle, D. R., and C. Garvey. 1972. Verbal Productivity and Adjective Usage. Language and Speech 15: 288-298.
Fondas, N. 1997. Feminization unveiled: Management qualities in contemporary writings. Academy of Management Review 22: 257-282.
Fondas, N. and Sassalos, S. 2000. A different voice in the boardroom: how the presence of women directors affects board influence over management. Global Focus 12: 13-22.
Geiger, M. A. 1994. The New Auditor’s Report. Journal of Accountancy 3 : 59-64.
Gimbar C., B. Hansen, M. E. Ozlanski. 2016. The effects of critical audit matter paragraphs. and accounting standard precision on auditor liability. The Accounting Review 91 (6): 1629-1646.
Gleser, G. C., L. A. Gottschalk, and J. John. 1959. The Relationship of Sex and Intelligence to Choice of Words: A Normative Study of Verbal Behavior. Journal of Clinical Psychology 15: 182-190.
Graesser, A. C., McNamara, D. S., Louwerse, M. M., and Cai, Z. 2004. Coh-Metrix: Analysis of text on cohesion and language. Behavior Research Methods, Instruments, & Computers 36 (2): 193-202.
Gray, G. L., Turner, J. L., Coram, P. J., and Mock, T. J. 2011. Perceptions and misperceptions regarding the unqualified auditor’s report by financial statement preparers, users, and auditors. Accounting Horizons 25 (4): 659-684.
Gunning, R. 1952. The technique of clear writing. New York: McGraw-Hill.
Gutierrez, E., M. Minutti-Meza, K. W. Tatum and M. Vulcheva. 2018. Consequences of adopting an expanded auditor’s report in the United Kingdom. Review of Accounting Studies 23 (4): 1543-1587.
Hay, D. 1998. Communication in Auditors’ Reports:Variations in Readability and the Effect of Audit Firm Structure. Asia Pacific Journal of Accounting 5 (2): 179-197.
Hardies, K., D. Breesch, and J. Branson. 2015. The female audit fee premium, Auditing. A Journal of Practice & Theory 34 (4): 171-195.
Herring, S. C. 1993. Gender and democracy in computer-mediated communication. Electronic Journal of Communication 3 (2)
Hillman, A., C. Shropshire, and A. A. Cannella 2007. Organizational predictors of women on corporate boards. Academy of Management Journal 50 (4): 941-952.
Huse, M., and Solberg, A. 2006. Gender-related boardroom dynamics: How Scandinavian women make and can make contributions on corporate boards. Women in Management Review 21: 113-130.
International Organization of Securities Commissions (IOSCO). 2009. Auditor Communications Consultation Report. Madrid, Spain.
International Auditing and Assurance Standards Board (IAASB). 2011. Enhancing the Value of Auditor Reporting : Exploring Options for Change. New York, NY.
International Organization of Securities Commissions (IOSCO). 2009. Auditor Communications Consultation Report. Madrid, Spain.
Ittonen, K., and E. Peni. 2012. Auditor’s gender and audit fees. International Journal of Auditing 16: 1-18.
Ittonen, K., E. Vahamaa, and S. Vahamaa. 2013. Female Auditors and Accruals Quality. Accounting Horizons 27 (2): 205-228.
Jianakoplos, N., and A. Bernasek. 1998. Are women more risk averse? Economic Inquiry 36(4): 620-630.
Jones, M. J. 1988. A longitudinal study of the readability of chairman’s narratives in the corporate reports of a UK company. Accounting and Business Research 18: 297-305.
Kaplan, S. E., Menon, K. and Williams, D. D. 1990. The Effect of Audit Structure on the Audit Market. Journal of Accounting and Public Policy 9 (4): 197-215.
Katz. D. 2014. Revamped Audit Report Seen Launching ‘Wave of Litigation’. CFO Magazine.
Kintsch, W. 1998. The role of knowledge in discourse comprehension: A construction-integration model. Psychological Review 95: 163–182.
Köhler, A., Ratzinger-Sakel, N. V. S., and J. Theis, 2016. The effects of key audit matters on the auditor’s report’s communicative value: Experimental evidence from investment professionals and non-professional investors. Working paper, University of Duisburg-Essen and University of Hamburg.
Klare, G. R. 1963. The measurement of readability. Ames, IA: Iowa State University Press.
Klare, G. R. 1984. Handbook of reading research. New York: Longman.
Klare, G. R. 2000. The measurement of Readability: Useful information for communicators. ACM Journal of Computer Documentation 24: 107-121.
Klueber, J., Gold, A., and Pott, C. 2018. Do key audit matters impact financial reporting behavior? SSRN Electronic Journal
Krishnan, G. V., and L. M. Parsons. 2008. Getting to the bottom line: An exploration of gender and earnings quality. Journal of Business Ethics 78(1-2): 65-76.
Lennox, C. S., J. J. Schmidt and A. Thompson. 2018. Is the expanded model of audit reporting informative to investors? SSRN Electronic Journal.
Lee, G., R. Moroney., and S-Y. Phang. 2019. Audit Committees Response to Key Audit Matters and Note Disclosures. SSRN Electronic Journal.
Levin, I., M. Snyder, and D. Chapman. 1988. The interaction of experimental and situational factors and gender in a simulated risky decision-making task. Journal of Psychology 122 (2): 173-181.
Li, F., 2008. Annual report readability, current earnings, and earnings persistence, Journal of Accounting and Economics 45: 221-247.
Loughran T., and B. McDonald. 2011. Measuring readability in financial disclosures. SSRN Electronic Journal.
Lundeberg, M. A., W. P. Fox, and J. Puncochar. 1994. Highly confident but wrong: Gender differences and similarities in confidence judgments. Journal of Educational Psychology 86 (2): 114-121.
Maznevski, M. 1994. Understanding our differences: performance in decision-making groups with diverse members. Human Relations 47: 531-552.
McLaughlin, G. H. 1968. The third international reading symposium London: Cassell.
McMillan, J. R., A. K. Clifton, D. McGrath., and W. S. Gale. 1977. Women’s language: Uncertainty or interpersonal sensitivity and emotionality? Sex Roles 3: 545-559.
McNamara, D. S., and W. Kintsch. 1996. Learning from texts: Effects of prior knowledge and text coherence. Discourse Processes 22(3): 247-288.
McNamara, D. S., M. M. Louwerse, P. M. McCarthy. and A. C. Graesser. 2010. Coh-Mertix: Capturing linguistic features of cohesion. Discourse Process 47: 292-330.
Meyers-Levy, J. 1989. Gender Differences in Information Processing: A Selectivity Interpretation. in Cognitive and Affective Responses to Advertising. Lexington, MA: Lexington.
Miller, J. R., Reed, S. A., and Strawser, R. H. 1990. The new auditor’s report : Will it; close the expectations gap in communications ? The CPA Journal : 68-72.
Miller, J. R., Reed, S. A. and Strawser, R. H. 1993. Bank loan officers perceptions of the new auditor’s report. Accounting Horizons 7(1): 39-52.
Mock, T. J., Bédard, J., Coram, P. J., Davis, S. M., Espahbodi, R., and Warne, R. C. 2013. The audit reporting model: Current research synthesis and implications. A Journal of Practice & Theory 32: 323-351.
Mulac, A., and T. L. Lundell. 1994. Effects of gender-linked language differences in adults’ written discourse: Multivariate tests of language effects. Language & Communication 14: 299-309.
Newman, M. L., C. J. Groom, L. D. Handelman and J. W. Pennebaker. 2008. Gender Differences in Language Use: An Analysis of 14,000 Text Samples. Discloures Processes 45: 211-236.
Norris, F. 2014. Holding auditors accountable on reports. The New York Times.
Palmorse, Z. 1986. Audit fees and audit size: Further evidence. Journal of Accounting Research 24 (1): 97-110.
Parker, R. J., M. Dao, H.-W. Huang, and Y.-C. Yan. 2017. Disclosing material weakness in internal controls: Does the gender of audit committee members matter? Asia-Pacific Journal of Accounting & Economics 24 : 407-420.
Pashalian, S., and W. J. E. Crissy. 1950. How readable are corporate annual reports? Journal of Applied Psychology 34 (4): 244-248.
Palvia, A., E. Vahamaa, and S. Vahamaa. 2015. Are female CEOs and Chairwomen more conservative and risk averse? Evidence from the banking industry during the financial crisis. Journal of Business Ethics 131(3): 577-594.
Peni, E., and S. Vahamaa. 2010. Female executives and earnings management. Managerial Finance 36 (7): 629-645.
Peterson, S. 2000. Fourth, sixth, and eight graders’ preferred writing topics and identification of gender markers in stories. The Elementary School Journal 101 (1): 79-100.
Peterson, C. A., and J. Philpot. 2007. Women’s roles on U.S. Fortune 500 boards: Director expertise and committee memberships. Journal of Business Ethics 72 (2): 177-196.
Powell, M., and D. Ansic. 1997. Gender differences in risk behavior in financial decision-making: An experimental analysis. Journal of Economic Psychology 18 (6): 605-628.
Pound, G. D. 1981. A note on audit report readability. Accounting & Finance 21: 45-55.
Riley, W. B., and K. V. Chow. 1992. Asset allocation and individual risk aversion. Financial Analyst Journal 48 (6): 32-37.
Robinson, G., Dechant, K. 1997. Building a business case for diversity. Academy of Management Executive 11: 21-31.
Reilly, D., D. L. Neumann, and G. Andrews. 2018. Gender Differences in Reading and Writing Achievement: Evidence From the National Assessment of Educational Progress. American Psychologist 74 (4): 445- 458.
Schroder, N., and Gibson, C. 1990. Readability of management’s discussion and analysis. Accounting Horizons 4(4): 78-87.
Schubert, R. 2006. Analyzing and managing risks – on the importance of gender difference in risk attitudes. Managerial Finance 32: 706-715.
Shannon, C. E., and Weaver, W. 1949. The Mathematical Theory of Communication. Urbana, IL: University of Illinois Press.
Sirois, L.-P., J. Bédard, and P. Bera. 2018. The informational value of key audit matters in the auditor’s report: Evidence from an eye-tracking study. Accounting Horizons 32 (2): 141-162.
Smith, K. W. 2017. Tell me more: a content analysis of expanded auditor reporting in the United Kingdom. Working paper, Virginia Tech.
Smith, J. E., and N. P. Smith. 1971. Readability : A measure of the performance of the communication function of financial reporting. The Accounting Review 46 (3): 552-561.
Soper, F. J., and R. Dolphin. 1964. Readability and corporate annual reports. The accounting review 39 (4): 358-362.
Spache, G. 1953. A new readability formula for primary grade reading materials. Elementary School Journal 53: 410-413.
Srinidhi, B., F. A. Gul, and J. S. L. Tsui. 2011. Female directors and earnings quality. Contemporary Accounting Research 28: 1610-1644.
Stanley, J. C., Benbow, C. P., Brody, L., Dauber, S., and Lupkowski, A. 1992. Gender differences on eighty-six nationally standardized aptitude and achievement tests. Talent development: Proceedings from the 1991 Henry B. and Jocelyn Wallace National Research Symposium on Talent Development: 42-65. Unionville, NY: Trillium Press.
Sung, Y. T., Chen, J. L., Cha, J. H., Tseng, H. C., Chang, T. H., and Chang, K. E. 2015. Constructing and validating readability models: Integrating multilevel linguistic features with machine learning methods. Behavior Research Methods 47: 340-354.
Terjesen, S., R. Sealy, and V. Singh. 2009. Women Directors on Corporate Boards: A Review and Research Agenda. Corporate Governance: An International Review 17 (3): 320-337.
The Center for Audit Quality (CAQ). Available at: https://pcaobus.org/Rulemaking/Docket034/99b_CAQ.pdf Accessed: June 13, 2020.
Thorndike, E. L. 1921. The teacher’s word book. New York: Teachers College, Columbia University.
Turner, J. L., T. J. Mock, P. J. Coram, and G. L. Gray. 2010. Improving transparency and relevance of auditor communications with financial statement users. Current Issues in Auditing 4 (1): A1-A8.
van den Broek, P., and Kremer, K. E. 2000. The mind in action: What it means to comprehend during reading. Reading for meaning: Fostering comprehension in the middle grades. Newark, DE: International Reading Association.
Velte, P. 2017. Does gender diversity in the audit committee influence key audit matters` readability in the audit report? UK evidence. Corporate Social Responsibility and Environmental Management 25 (5): 748-755.
Vapnik, V. N., and A. Chervonenkis. 1974. Teoriya Raspoznavaniya Obrazov: Statisticheskie Problemy Obucheniya. Theory of pattern recognition: Statistical problems of learning. Moscow, Russia: Nauka.
Wood, M. M. 1966. The Influence of Sex and Knowledge of Communication Effectiveness of Spontaneous Speech. Word 22: 112-137.
Wood, W., D. Polek. and C. Aiken. 1985. Sex differences in group task performance. Journal of Personality and Social Psychology 48: 6371.
Yang, S.-J. 1970. A readability formula for Chinese language. Unpublished doctoral dissertation, University of Wisconsin, Madison, WI.
Zeghal, D., Maingot, M. and M. Tassé. 2000. Readability of the auditor’s report - an international comparison. European Accounting Association Annual Conference.
Zorio, A., Garcia-Benau, M. A. and Civera, J. N. 2011. Readability of Clarified ISAs and Explanatory Factors. The 6th European Auditing Research Network Symposium. Bergen, Norway: Norwegian School of Economics. |
