| Reference: | 賴春田，2000，會計師的業務、責任及會計師事務所組織的演變，國立臺灣大學會計研究所未出版碩士論文。
Ahmed, A. S., B. K. Billings., R. M. Morton., and M. Stanford-Harris. 2002. The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs. The Accounting Review 77: 867-890.
Arrunada, B. and C. Paz-Ares. 1997. Mandatory rotation of company auditors: A critical examination. International Review of Law and Economics 17: 13-61.
Ball, R., and P. Brown. 1968. An empirical evaluation of accounting income numbers. Journal of Accounting Research 6: 159-178.
____, and S. P. Kothari, A. Robin. 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics 29: 1-51.
____, A. Robin, and J. S. Wu. 2003. Incentive versus standards: properties of accounting income in four East Asian countries. Journal of Accounting and Economics 30: 235-270.
Balsam, S., J. Krishnan., and J. Yang. 2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory: 71-97.
Basioudis, I. G., and J. R. Francis. 2004. Audit pricing in the United Kingdom and Big 4 audit fee premia for city and industry leadership. Working paper, Aston University, UK.
Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 24: 3-37.
____, L. Hwang., C. Jan. 2000. Differences in conservatism between big eight and non-big eight auditors. Working Paper, City University of New York and California State University.
____, ____, and ____ 2001. Auditor conservatism and quarterly earnings. Working Paper, Baruch College.
Beatty, R. 1989. Auditor reputation and the pricing of initial public offerings. The Accounting Review: 693-709.
Beaver, W. H., R. Lambert., and D. Morse. 1980. The information content of security prices. Journal of Accounting and Economics 2: 3-28.
Becker, C., M. DeFond, J. Jiambalvo, and K. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15: 1-24.
Bedard, J., and S. F. Biggs. 1991. Pattern recognition, hypothesis generation, and auditor performance in an analytical review task. The Accounting Review 66: 622-642.
Brody, R. G., and S. A. Moscove. 1998. Mandatory auditor rotation. The National Public Accountant 43: 32-35.
Bushman, R. M., and J. D. Piotroski. 2004. Financial incentives for conservative accounting: The influence of legal and political institutions. Journal of Accounting and Economics Conference.
____, A. J. Smith. 2001. Financial accounting information and corporate governance. Journal of Accounting and Economics 32: 237-333.
Carcello, J. V., and A. L. Nagy. 2004. Audit firm tenure and fraudulent financial reporting. Working paper, University of Tennessee.
Casterella, J. R., J. R. Francis., B. L. Lewis., and P. L. Walker. 2004. Auditor industry specialization, client bargaining power, and audit pricing. Auditing: A Journal of Practice & Theory 23: 123-140.
Catanach, A. H., and P. L. Walker. 1999. The international debate over mandatory auditor rotation: A conceptual research framework. Journal of International Accounting, Auditing and Taxation 8: 43-66.
Chandra, U., C. Wasley., and G. Waymire. 2004. Income conservatism in the U.S. technology sector. Working paper, University of Rochester.
Chi, W. C., H. C. Huang., Y. C. Liao., and H. Xie. 2005 Mandatory audit-partner rotation, audit quality and market perception: Evidence from Taiwan. Working Paper, National Chengchi University.
Chung, H., and S. Kallapur. 2003. Client importance, nonaudit services, and abcdrmal accruals. The accounting review: 931-955.
Craswell A. T., J. R. Francis, and S. L. Taylor. 1995. Auditor brand name reputations and industry specializations. Journal of Accounting and Economics 20: 297-322.
DeAngelo, L. 1981a. Auditor independence, low-balling, and disclosure regulation. Journal of Accounting and Economics 3: 113-127.
____ 1981b. Auditor size and audit quality. Journal of Accounting and Economics 3: 183-199.
DeFond, M. 1992. The association between changes in client firm agency costs and auditor switching. Auditing: A Journal of Practice & Theory 11: 16-31.
____, J. R. Francis., and T. J. Wong. 2000. Auditor industry specialization and market segmentation: Evidence from Hong Kong. Auditing: A Journal of Practice & Theory 19: 49-66.
Dopuch, N., R. King, and R. Schwartz. 2001. Auditors’ independence: Appearance vs. fact. Working paper, Washington University.
Elder, R., and J. Zhou. 2002. Audit firm size, industry specialization and earnings, management by initial public offering firms. Working paper, Syracuse University and State University of New York.
Ferguson, A., J. Francis., and D. Stokes. 2003. The effects of firm-wide and office-level industry expertise on audit pricing. The Accounting Review: 429-448.
Feroz, E. H., K. Park., and V. S. Pastena. 1991. The Financial and Market Effects of the SEC`s Accounting and Auditing Enforcement Releases. Journal of Accounting Research 29 (Supplement): 107-142.
Financial Accounting Standards Board. 1980. Statement of financial accounting concepts No.2, Qualitative characteristics of accounting information. Norwalk, CT.
Francis, J. 1984. The effect of audit firm size on audit price: a study of the Australian market. Journal of Accounting and Economics 6: 133-151.
____, and J. Krishnan. 1999. Accounting accruals and auditor reporting conservatism. Contemporary Accountiung Research 16: 135-165.
____, R. LaFond., P. Olsson., and K. Schipper. 2004. Cost of equity and earnings attributes. The Accounting Review 79: 967-1010.
____, E. Maydew, and H. Sparks. 1999. The role of big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice & Theory 18: 17-34.
____, K. Reichelt., and D. Wang. 2005. The pricing of national and city –specific reputations for industry expertise in the U.S. audit market. The Accounting Review 80: 113-116.
____, and D. Stokes. 1986. Audit prices, product differentiation, and scale economies: Further evidence from the Australian market. Journal of Accounting Research 24: 383-393.
____, and E. Wilson. 1988. Auditor changes: A joint test of theories relating to agency costs and auditor differentiation. The Accounting Review: 663-682.
Gao, Y., and C. J. Lee. 2002. Asymmetry in earnings-returns relations: The case of China. Working Paper, University of Rochester.
Geiger, M. A., and K. Raghunandan. 2002. Audit tenure and audit reporting failures. Auditing: A Journal of Practice & Theory 21: 67-78.
Giner, B., and W. Rees. 2001. On the asymmetric recognition of good and bad news in France, Germany, and the United Kingdom. Journal of Business Finance and Accounting 28: 1285-1331.
Givoly, D., and C. Hayn. 2000. The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? Journal of Accounting and Economics 29: 287-320.
Ghosh, A., and D. Moon. 2005. Auditor tenure and perceptions of audit quality. The Accounting Review 80: forthcoming.
Gul, F. A., B. Srinidhi., and T. Shieh. 2002. The Asian financial crisis, accounting conservatism and audit fees: Evidence from Hong Kong. Working Paper, City University of Hong Kong.
Gramling A., and D. Stone. 2001. Audit firm industry expertise: A review and synthesis of archival literature. Journal of Accounting Literature 20: 1-29.
Holthausen R., and R. Watts. 2001. The relevance of the value-relevance literature for financial accounting setting. Journal of Accounting and Economics 31: 3-75.
Huijgen, C., and M. Lubberink. 2003. Earnings conservatism, litigation, and contracting: The case of cross-listed firms. Working paper, Lancaster University.
Imhoff, E. A. 2003. Accounting quality, auditing, and corporate governance. Accounting Horizons 17 (supplement): 117–128.
International Federation of Accountants. 2003. Rebuilding public confidence in financial reporting. New York, IFAC.
Jindrichovska, I., and D. Kuo. 2003. Timeliness of earnings in the Czech market. Working Paper, University of Wales Aberystwyth.
Johnson, P. E., K. Jamal., and R. G. Berryman. 1991. Effects of framing on auditors decisions. Organizational Behavior and Human Decision Processes 50: 75–105.
Johnson. V. E., I. K. Khurana., and J. K. Reynolds. 2002. Audit-firm tenure and the quality of financial reports. Contemporary Accounting Research 19: 637-660.
Kelley, S., D. Shores., and Y. Tong. 2003. Independence in appearance, earnings conservatism, and prediction of future of cash flows. Working Paper, University of Washington.
Knapp, M. C. 1991. Factors that audit committee members use as surrogates for audit quality. Auditing: A Journal of Practice & Theory 10: 35–52.
Kothari, S. P. and R. Sloan. 1992. Information in prices about future earnings: Implications for earnings response coefficients. Journal of Accounting and Economics 15: 143-172.
Krishnan, G. V. 2003. Does auditors’ industry expertise constrain earnings management? Accounting Horizons (Supplement): 1-16.
____ 2005a. Did Houston clients of Arthur Andersen publicly available bad news in a timely fashion? Contemporary Accounting Research 22: 93-165.
____ 2005b. The association between Big 6 auditor industry expertise and the asymmetric timeliness of earnings. Journal of Accounting, Auditing, and Finance: forthcoming.
Kwon, S. S. 2002. Value relevance of financial information and conservatism: high-tech versus low-tech stocks. Working Paper, Rutgers University – Camden.
Louwers, T. J. 1998. The relation between going-concern opinions and auditors’ loss function. Journal of Accounting Research 36: 143–156.
Mansi, S. A., W. F. Maxwell., and D. P. Miller. 2004. Does auditor quality and tenure matter to investors? Evidence from the bond market. Journal of Accounting Research 42 (Supplement): 755-793.
Mautz, R., and H. Sharaf. 1961. The Philosophy of auditing. Sarasota, FL: American Accounting Association.
Moizer, P. 1997. Auditor reputation: The international empirical evidence. International Journal of Auditing 1: 61-74.
Myers, J., L. A. Myers., and T. C. Omer. 2003. Exploring the term of auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review 78: 779-799.
Neal, T. L., and R. R. Riley. 2004. Auditor industry specialist research design. Auditing: A Journal of Practice & Theory 23: 169-177.
Nelson, M., J. Elliott, and R. Tarpley. 2002. Evidence from auditors about manages’ and auditors’ earnings management decisions. The Accounting Review: 175-202.
O’Keefe, T., R. King., and K. Gaver. 1994. Audit fees, industry specialization, and compliance with GAAS reporting standards. Auditing: A Journal of Practice & Theory: 41-55.
Palmrose, Z. 1988. An analysis of auditor litigation and audit service quality. The Accounting Review: 55-73.
Palmrose, Z-V. 1986. The effect of nonaudit services on the pricing of audit services: Further evidence. Journal of Accounting Research 24: 405-411.
Pope, P., and M. Walker. 1999. International differences in timeliness, conservatism and classification of earnings. Journal of Accounting Research 37: 53-99.
Reynolds, J. K., J. R. Francis. 2001. Does size matter? The influence of large clients on office-level auditor reporting decision. Journal of Accounting and Economics 30: 375-400.
Ruddock, C., S. Taylor., and S. Taylor. 2002. Non-audit services and earnings conservatism: Is auditor independence impaired? Working Paper, University of Technology, Sydney, Australia.
Simunic, D., and M. Stein. 1987. Product differentiation in auditing: Auditor choice in the market for unreasoned new issues. The Canadian Certified General Accountants Research Foundation.
Sivakumar, K., and G. Waymire. 2003. Enforceable accounting rules and income measurement by early 20th century railroads. Journal of Accounting Reserarch 41: 397-444.
Solomon, I., M. Shields., and R. Whittington. 1999. What do industry-specialist auditors know? Journal of Accounting Research: 191-208.
Tazawa, M. 2003. The timeliness of earnings and accruals under conservatism in Japan. Working Paper, Nagoya City University.
Teoh, S., and T. J. Wong. 1993. Perceived auditor quality and the earnings response coefficient. The Accounting Review: 346-366.
Wall Street Journal. 2002. Accounting faces calls for change. February 6.
Watts, R. 2003a. Conservatism in Accounting Part I: Explanations and Implications. Accounting Horisons 17: 207-221.
____, and J. L. Zimmerman. 1981. The Markets for Independence and Independent Auditors. Working Paper, University of Rochester: Graduate School of Management.
____, and ____ 1986. Positive Accounting Theory. Prentice-Hall, Englewood Cliffs, NJ.
Weber, J., and M. Willenborg. 2003. Do expert information intermediaries add value? Evidence from auditors in Microcap IPOs. Journal of Accounting Reserarch: 681-720.
White, H. 1980. Heteroskedasticity consistent covariance matrix estimator and a direct test of heterokedasticity. Econometrica 48: 817-838.
Willenborg, M. 1999. Empirical analysis of the economic demand for auditing in the initial public offerings market. Journal of Accounting Research: 225-239. |
