| Reference: | 一、中文文獻
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黃惠君、翁子涵，(2015)，實質盈餘管理與會計師產業專業及審計公費之關聯性：公司管理階層對審計品質之認知，當代會計，16(2)，211-249。
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薛敏正、張瑀珊與高君慈，2008，公司自我選擇聘任會計師與審計公費，當代會計，9(2)，167-200。
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二、英文文獻
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Henderson, R. 1985. Compensation management: Rewarding performance. Virginia: Prentice-Hall company.
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Palmrose, Z. V. 1986. Audit fees and auditor size: Further evidence. Journal of Accounting Research, 24(1), 97-110.
Pong, C. M., and Whittington, G. 1994. The determinants of audit fee: Some empirical models. Journal of Business Finance and Accounting, 21(8), 1071-1095.
Shaw, K. W., and Zhang, M. H. 2010. Is CEO cash compensation punished for poor firm performance. Accounting Review, 85(3), 1065-1093.
Simunic, D., and Stein, M. 1996. Reply: The impact of litigation risk on audit pricing: A review of the economics and the evidence. Auditing, 15, 145-148.
Simunic, D. A. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research, 18(1), 161-190.
Turpen, R. 1995. Audit fees - What research tells us. The CPA Journal, 65(1), 54.
Zerni, M. 2012. Audit partner specialization and audit fees: Some evidence from sweden. Contemporary Accounting Research, 29(1), 312-340. |
