| Reference: | 參考書目
一、中文資料
1.李滿春撰，以行銷觀點論會計師業務之發展，台北，政大會計研究所碩士論文，民國七十一年六月。
2.王金來撰，應用代理理論建立均衡參與預算模式之研究，台北，政大會計研究所碩士論文，民國七十四年六月。
3.王立瑋撰，會計師事務所品質控制與同業評鑑之研究，台北，政大會計研究所碩士論文，民國七十年六月。
4.林寶彩撰，審計人員獨立性問題之研究，台北，政大會計研究所碩士論文，民國七十年六月。
5.石齊平著，當代個體經濟理論與應用(台北:三民書局，民國六十九年四版)。
6.Alpha C. Chiang,(Fundamental Methods of Mathematical Economics:1974)，李嘉?譯，基礎經濟學，台北:東華書局，民國六十九年二版。
7.證券法令，「會計師辦理公開發行公司財務報告查核簽證核准準則」，實用稅務，第三卷第二期，頁42~43。
二、英文書籍
1. Meigs, Walter B., O. Ray Whittington and Robert F. Meigs. Principles of Auditing 8th ed. 台北，中央書局翻印，1985.
2. Taylor, Donald H. , and G. . William Glezen. Auditing 3th ed. 台北，美亞書局翻印，1985.
3. Willingham, John J., and D. R. Carmichael. Auditing Concepts and Methods, 2nd ed. (New York: McGraw-Hill, 1975)
4. Call, Steven T., and William L. Holahan. Microeconomics, 2nd ed. 台北，華泰書局翻印，1983.
5. The Commission on Auditors` Responsibilities: Report, Conclusions, and Recommendations, (New York, 1978)
6. Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach, 2nd ed. (Englewood Cliffs, New Jersey: Prentice-Hall, Inc., 1980)
7. Williamson, Oliven E. Markets and Hierarchies: Analysis and Antitrust Implications (New York: Free Press 1975)
8. Silberberg, Eugene. The Structure of Economics: A Mathematical Analysis, 台北，華泰書局翻印，1978.
9. Securities and Exchange Commission. Codification of Financial Reporting Policies, Financial Reporting Release No.1 (April 1982)
10. Evans III, John H. Economic Models of Auditing in the Accountability Environment, Ph.D. dissertation, Carnegie-Mellon University, 1979.
三、英文期刊
1. Jensen, Michael C., and William H. Meckling "Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure." Journal of Financial Economics (October 1976). pp. 305-360.
2. Fama, Eugene F. "Agency Problems and the Theory of the Firm." Journal of Political Economy (April 1980). pp. 288–307.
3. Atkinson, Anthony A. "Standard Setting in an Agency." Management Science (September 1978). pp. 1351-1361.
4. Evans III, John H. "Optimal Contracts with Costly Conditional Auditing." Journal of Accounting Research (Supplement 1980). pp. 108-128.
5. Harris, Milton, and Artur Raviv. "Optimal Incentive Contracts with Imperfect Information." Journal of Economics Theory (Vol. 20, No. 2 1979). pp. 231-259.
6. Smith, Clifford W., Jr. and Jerold B. Warner. "On Financial Contracting: An Analysis of Bond Convenants. " Journal of Financial Economics, (June 1979). pp. 117-161.
7. Ng, David S. "Supply and Demand of Auditing Services and the Nature of Regulations in Auditing." Arthur Young Professors` Roundtable Conference Proceedings (1978). pp. 99-124.
8. Demsetz, Harold "The Private Production of Public Goods." Journal of Law and Economics (October 1970). pp. 293–306.
9. Alchian, Armen A. and Harold Demsetz. "Production, Information Costs, and Economic Organization." American Economic Review (December 1972). pp. 777-795.
10. Darby, Mickael R. , and Edi Karni. "Free Competition and the optimal Amount of Fraud." Journal of Law and Economics (April 1973). pp. 67–88.
11. Deangelo, Linda Elizabeth. "Auditor Independence, Low Balling, and Disclosure Regulation." Journal of Accounting and Economics (August 1981). pp. 113-127.
12. Burton, John C. and William Roberts. "A Study of Auditor Changes.” The Journal of Accountancy (April 1967). pp. 31-36.
13. Chow, Chee W. and Steven J. Rice. "Qualified Audit Opinions and Auditor Switching." The Accounting Review (April 1982). pp.327–335.
14. Fried, Dov, and Allen Schiff. "CPA Switches and Associated Market Reactions." The Accounting Review (April 1981). pp. 326-341.
15. Simon, Elliot B. "Can the auditor be truly independent?". Accountancy (June 1980). pp. 105-106.
16. Knapp, Michael C. "Audit Conflict: An Empirical Study of the Perceived Ability of Auditors to Resist Management Pressure." The Accounting Review (April 1985). pp. 202–211.
17. Benston, George J. "The Value of the SEC`s Accounting Disclosure Requirements.” The Accounting Review (July 1969). pp. 515-532.
18. Ng, David S. , and Jan Stoeckenius. "Auditing: Incentives and Truthful Reporting.” Journal of Accounting Research (Supplement 1979). pp. 1-24.
19. Larkin, Joseph J. , and Marcia B. Sherwood. "Strategic Marketing of Public Accounting Services." The CPA Journal (September 1981). pp. 46-51.
20. Hobgood, George, and Joseph A. Sciarrino. "Management Looks at Audit Services." Financial Executive (April, 1972). pp. 26–32.
21. Financial Executives Institute. "The Annual Audit Revisited." Financial Executive, (March 1978). pp. 38-44.
22. Macaulay , Stewart . "Non-Contractual Relations in Business: a Preliminary Study." American Sociological Review, ( 1963). pp. 55-67.
23. Klein, Benjamin, Robert G. Crawford, and Armen A. Alchian. "Vertical Integration, Appropriable Rents, and the Competitive Contracting process." The Journal of Law and Economics, (October, 1978). pp. 297-326.
24. Flesher, Dale L. , and Jalaleddin Soroosh. "Factors Affecting Accountants` Fees.” The CPA Journal (July 1980). pp. 27–32.
25. Simunic, Dan A. "The Pricing of Audit Services: Theory and Evidence." Journal of Accounting Research (Spring 1980). pp. 161–190.
26. Wallace, Wanda A. "External Audit Fees: How Reasonable Are They?" Financial Exaecutive (January 1984). pp. 34–39.
27. Deangelo, Linda Elizabeth. "Auditor Size and Audit Quality" Journal of Accounting and Economics (December 1981). pp. 183-199.
28. Palmrose, Zoe-Vonna “Audit Fees and Auditor Size: Further Evidence.” Journal of Accounting Research (Spring 1986). Pp.97-110. |
