Reference: | 王姿婷,2009,我國分析師會重視審計品質嗎?事務所還是個人?國立政治大學會計研究所碩士論文。 台灣證券交易所,2007,上市公司29類產業別-7月2日上線宣導手冊。 江淑玲與林麗容,2007,我國中小企業盈餘管理行為之探索性研究─德爾菲法之應用,東吳經濟商學學報,第57期:79-109。 余朝權與楊碧雲,1996,強制性財務預測準確度之影響因素分析,輔仁管理評論,第3卷,第1期:1-28。 李奕萱,2013,關係人交易與審計品質-以台灣高科技公司為例,國立政治大學會計研究所碩士論文。 汪進揚與余俊憲,2004,財務分析師盈餘預測誤差與預測行為影響因素之研究,證券市場發行季刊,第64期:117-144。 周建宏,2010,IAS27合併報表之適用與挑戰,http://www.pwc.tw/zh/ifrs/ifrs-indepth-focus/ifrs-features/ifrs-features-011.jhtml,搜尋日期:2014年6月23日。 林文義,2004,證交所提供線索 會計師追追追 皇統關係人交易 曝光,工商時報,9月17日。 股市精華導覽,2005,為什麼要看合併報表的財務數字?http://valueguide.myweb.hinet.net/consolidated_report.htm,搜尋日期:2014年6月23日。 邱垂昌與黃秀姿,2006,自願設立獨立董事、關係人交易與公司價值關聯性之研究:代理理論與訊號發射理論之比較,Asian Journal of Management and Humanity Sciences,第1卷,第3期:379-403。 邱瓊玲,2011,關係人交易對財務危機預測模式影響之探討,育達科大學報,第26期:31-48。 柯承恩,1999,家族控股、集團企業與盈餘管理之研究,行政院國家科學委員會專題研究計畫成果報告。 財務會計準則委員會,1985,財務會計準則公報第六號-關係人交易之揭露,台北:中華民國會計研究發展基金會。 張瑞當、方俊儒與沈文華,2008,集團企業是否委託同一會計師事務所查核財務報表對其盈餘管理行為之影響,管理評論,第27卷,第2期:29-52。 許智順、簡俱揚、黃媺婷與陳燕錫,2012,產業專家會計師事務所對關係人交易之影響,商管科技季刊,第13卷,第2期:99-129。 程心瑤,2010,審計品質與分析師預測,銘傳大學會計研究所碩士論文。 葉銀華、蘇裕惠、柯承恩與李冠德,2003,公司治理機制對關係人交易的影響,證券市場發展季刊,第15卷,第4期:69-109。 審計準則委員會,2005,審計準則公報第六號-關係人交易之查核,台北:中華民國會計研究發展基金會。 Abarbanell, J. S., and Bushee, B. J. 1997. Fundamental analysis, future earnings, and stock prices. Journal of Accounting Research 35(1): 1-24 Aharony, J., Wang, J., and Yuan, H. (2010). Tunneling as an incentive for earnings management during the IPO process in China. Journal of Accounting and Public Policy 29(1): 1-26. Barron, O. E., and Stuerke, P. S. 1998. Dispersion in analysts` earnings forecasts as a measure of uncertainty. Journal of Accounting, Auditing & Finance 13(3): 245-270. Beavor, W. H. 2002. Perspectives on recent capital market research. The Accounting Review 77: 453-474. Becker, C. L., DeFond, M. L., Jiambalvo, J., and Subramanyam, K. R. 1998. The effect of audit quality on earnings management. Contemporary accounting research 15(1): 1-24. Behn, B. K., Choi, J. H., and Kang, T. 2008. Audit quality and properties of analyst earnings forecasts. The Accounting Review 83(2): 327-349. Benston, G. J. 1985. The market for public accounting services: demand, supply and regulation. Journal of Accounting and Public Policy 4(1): 33-79. Berle, A. A., and Means, G. G. C. 1932. The modern corporation and private property. United States: Transaction Publishers. Bhushan, R. 1989. Firm characteristics and analyst following. Journal of Accounting and Economics 11(2): 255-274. Branson, J., and 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. Brous, P. A., and Kini, O. 1993. A reexamination of analysts` earnings forecasts for takeover targets. Journal of Financial Economics 33(2): 201-225. Brown, L. D., Hagerman, R. L., Griffin, P. A., and Zmijewski, M. E. 1987a. Security analyst superiority relative to univariate time-series models in forecasting quarterly earnings. Journal of Accounting and Economics 9(1): 61-87. _____, Richardson, G. D., and Schwager, S. J. 1987b. An information interpretation of financial analyst superiority in forecasting earnings. Journal of Accounting Research 25(3): 49-67. _____, and Rozeff, M. S. 1978. The superiority of analyst forecasts as measures of expectations: Evidence from earnings. The Journal of Finance 33(1): 1-16. Chang, J., Khanna, T., and Palepu, K. 2000. Analyst activity around the world. Working Paper, Harvard Business School. Clement, M. B. 1999. Analyst forecast accuracy: Do ability, resources, and portfolio complexity matter? Journal of Accounting and Economics 27(3): 285-303. Das, S., Levine, C. B., and Sivaramakrishnan, S. 1998. Earnings predictability and bias in analysts? Earnings forecasts. The Accounting Review 73(2). DeFond, M. L., Raghunandan, K., and 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. Duru, A., and Reeb, D. M. 2002. International diversification and analysts` forecast accuracy and bias. The Accounting Review 77(2): 415-433. Fried, D., and Givoly, D. 1982. Financial analysts` forecasts of earnings: A better surrogate for market expectations. Journal of Accounting and Economics 4(2): 85-107. Givoly, D., and Lakonishok, J. 1979. The information content of financial analysts` forecasts of earnings: Some evidence on semi-strong inefficiency. Journal of Accounting and Economics 1(3): 165-185. Gordon, E. A., Henry, E., and Palia, D. 2004. Related party transactions and corporate governance. Advances in Financial Economics 9: 1-27. _____,_____, Louwers, T. J., and Reed, B. J. 2007. Auditing related party transactions: A literature overview and research synthesis. Accounting Horizons 21(1): 81-102. _____, and _____, 2005. Related party transactions and earnings management. Working paper, Rutgers University. Hagerman, R. L., and Ruland, W. 1979.Aaccuracy of management forecasts and forecasts of simple alternative models. Journal of Economics and Business 31(3): 172-179. Han, B. H., and Manry, D. 2000. The implications of dispersion in analysts` earnings forecasts for future ROE and future returns. Journal of Business Finance & Accounting 27(1‐2): 99-125. Henry, E., Gordon, E. A., Reed, B., and Louwers, T. 2012. The role of related party transactions in fraudulent financial reporting. Journal of Forensic & Investigative Accounting 4(1): 186-213. Imhoff Jr, E. A., and Lobo, G. J. 1992. The effect of ex ante earnings uncertainty on earnings response coefficients. The Accounting Review 67(4): 427-439. Jacob, J., Lys, T. Z., and Neale, M. A. 1999. Expertise in forecasting performance of security analysts. Journal of Accounting and Economics 28(1): 51-82. Jian, M., and Wong, T. J. 2010. Propping through related party transactions. Review of Accounting Studies. 15(1): 70-105. Johnstone, K. M., and Bedard, J. C. 2004. Audit firm portfolio management decisions. Journal of Accounting Research 42(4): 659-690. _____, Li, C., and Luo, S. 2011. Client-auditor supply chain relationships, audit quality, and audit pricing. Auditing: A Journal of Practice and Theory. doi: 10.2308/ajpt-50783 Kahle, K. M., and Shastri, K. 2004. Executive loans. Journal of Financial and Quantitative Analysis 39(4): 791-811. Kohlbeck, M. J., and Mayhew, B. W. 2004 Agency costs, contracting, and related party transactions. Working paper. University of Wisconsin. Kross, W., Ro, B., and Schroeder, D. 1990. Earnings expectations: The analysts` information advantage. The Accounting Review 461-476. Lang, M. H., and Lundholm, R. J. 1996. Corporate Disclosure Policy and Analyst Behavior. The Accounting Review 71: 467-492. Louwers, T. J., Henry, E., Reed, B. J., and Gordon, E. A. 2008. Deficiencies in auditing related-party transactions: Insights from AAERs. Auditing 2(2), A10-A16. Lo, A. W., Wong, R. M., and Firth, M. 2010. Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China. Journal of Corporate Finance 16(2): 225-235. Lys, T., and Soo, L. G. 1995. Analysts` forecast precision as a response to competition. Journal of Accounting, Auditing & Finance 10(4): 751-765. O`brien, P. C. 1988. Analysts` forecasts as earnings expectations. Journal of accounting and Economics 10(1): 53-83. Payne, J. L., and Robb, S. W. 2000. Earnings management: The effect of ex ante earnings expectations. Journal of Accounting, Auditing & Finance 15(4): 371-392. Schipper, K. 1991. Analysts’ forecasts. Accounting Horizons 5(4): 105-121. _____, 1989. Commentary on Earnings Management. Accounting Horizons 3(4): 91-102. Yeh, Y. H., Shu, P. G., and Su, Y. H. 2012. Related-party transactions and corporate governance: The evidence from the Taiwan stock market. Pacific-Basin Finance Journal 20(5): 755-776. Wang, J., and Yuan, H. 2012. The Impact of Related Party Sales by Listed Chinese Firms on Earnings Informativeness and Earnings Forecasts. International Journal of Business 17(3): 258-275. Watkins, A. L., Hillison, W., & Morecroft, S. E. (2004). Audit quality: A synthesis of theory and empirical evidence. Journal of Accounting Literature, 23(1), 153-193. |