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二、英文部分: l.Abdel-khalik, A.R., P.R.Graul and J.D.Newton., Reporting Uncertainty and Assessment of Risk Replication and Extension in a Canadian Setting, Journal of Accounting Research Vol.24 No.2 (Autumn 1986), pp-372-382. 2. Accounting Principles Board, AICPA, “ Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprise ,”APB Statement No.4 (New York :AICPA, 1970) par. 40, 3.Bertholdt, R.H., “Discussion of The Impact of Uncertainty Reporting on the Loan Decision,” Journal of Accounting Research Vol.17 (Supplement 1979), pp.58-63- 4, Carpenter, C.G.,R.H. Strawser, “Displacement of Auditors when Clients Go Public,” The Jonmal of Accountancy (June 1971), PP.55-58. 5. Davis, R.R. , An Empirical Evaluation of The Information Content of “Subject To ” Opinions, unpublished Ph.D. Dissertation, State University of New York, 1982, 6. DeAngelo, L.E. , “Auditor Size and Audit Quality,” Journal of Accounfing and Economics C 3,1981),pp. 183-199- 7, Elliott, J.A., The Association of Qualified Audit Opinions and Security Returns, unpublished Ph.D. Dissertation, Cornell University, 1982. 8, FASB, “ Objectives of Financial Reporting by Business Enterprises,” Statement of Financial Acconnting Concepts No.1 (Stamford, Conn.:FASB, November 1978) 9. _____, “Qualitative Characteristics of Accounting Information,” Statement of Financial Accounting Concepts No.2 (Stamford, Conn. : FASB, May 1980 10, _____, “ Accounting for Contingencies, ” FASB Statement of Financial Accounting Standards NO.5 (stamford, Conn. : FASB,1975). 11.Giacomino, D.E., R.B. Yahr, “ Conclusions and Recommendations of the Commission on Auditors’ Responsibilities: The Reactions of Auditors and Accounting Professors,” Ohio CPA Journal (Summer 1981), PP-123-126. 12.Houghton, K.A. , “Audit Reports: Their Impoct on the Loan Decision process and Outcome: An Experiment, ” Accounting and Business Research (Winter 1983), pp.15-20. 13. Johnston, D.J, , “The Uncertainty in Reporting on Uncertainty,” Cost and Management ( September-October 1979), pp.17-27. 14. Joyce, E.J. ,_ G.C, Biddle, “Are Auditors’ Jadgments Sufficiently Regressive ? , ” Journal of Accounting Research vol .19 No, 2 (Autumn 1981 pp.323-349- 15. Konrath, L.F. , “ Uncertainty and the Subject –To Qualification: the Auditor’s Responsibility, ” Journal of Accoantancy (May 1985), pp.132-139. 16. Landsittel, D.L., J.Serlin, “Auditing DeveIopments Journal of Accounting, Anditing & Finance (September 1982) Pp.248-258. 17.Libby, R., “Bankers’ and Anditors’ Perceptions of the Message Communicated by the Audit Report, ” Journal of Accounting Research vol.17 No.1 Spring 1979). Pp.99-122- 18. _____, “ The Impact fo Uncertainty Reporting on the Loan Decision,” Journal of Accounting Research vol.17 ( Supplement 1979), pp.35-57- 19. Martin, J.W. “ Eliminate The “ Subject To ” Qualification?” ‘Ohio CPA Journal (Spring 1980), pp.76-78. 20.Nichols, D.R., D.B.Smith, “ Auditor Credibility and Auditor Changes,” Journal of Accounting Research vol.21 No.2 (Autumn 1983) , pp.534-544, 21.Pany, K., R. E. Smith, “What Does “ Subjec To” Mean in an Audit Report ?, ” The Journal of Commercial Bank Lending (November 1979) pp.31-41. 22.Schultz, J.J.Jr., “Discussion of The Impact of Uncertainty Reporting on the Loan Decision,” Journal of Accounting Research vol.17 (Supplement 1979), pp64-71. 23.Shank, J .K., R.J .Murdock, “ Comparability in the Application of Reporting Standards : Some Further Evidence,” The Accounting Review vol. L111 No.4 (October 1978) pp.824-835. 24.Shank, J.K., J. F. Dillard and R.J. Murdock, “ Lending officers’ Attitudes Toward “Subject To Audit Opinions,” The Journal of Commercial Bank Lending (March 1978), pp.31-45. 25. _____, _____ and ________, “ How Financial Executives Regard “Subject To ” Opinions,” Financial Executive (November 1979), PP-28-35. 26 _____, _____ and J .H.; Bylinski , “What Do “Subject To ” Auditors’ Opinions Mean to Investors? , ” Financial Anlysts Journal (January-February 1979), pp.41-45- 27.Tackett, J.A., The Impact of Qualified Audit Reports on Subsequent Audit Reports :A Test Correlating and Asset Realization “Subject To unpublished Ph.D. Dissertation, The Ohio State University, 1983. 28.Warren, C.S., “ Uniformity of Auditing Standards? Journal of Accounting Research (Spring 1975), Pp. 162-176- 29_____, “Uniformity of Auditing Standards : A Replication,” Journal of Accounting Research vol.18 No.1 (Spring 1980), pp.12-324- 30.Williamson, R.W., “Evidence on the Selective Reporting of Financial Ratios,” The Accounting Review vol. LIX No.2 (April 1984),pp.296-299. 31.Wright, A., “The Impact of CPA-Firm Size on Auditor Disclosure Preferences,” The Accounting Review vol. LV111 No.3 (July 1983 ), pp.-621-632 |