臺大管理論叢 NTU Management Review VOL.30 NO.2

ISSN 1018-1601 GPN 2007900048 Hsiao-Lun Lin • Rong-Ruey Duh The Effect of the Dual-Signature Requirement on Audit Quality 會計師雙簽制度對審計品質之影響 Jan-Zan Lee • Hsin-Chi Chen • Tsung-Yi Tsai The Relationship between Shared Audit Opinions and the Audit Quality of Group Enterprises’ Financial Statements-Based on the Audit Adjustment 責任分攤式查核意見與集團企業合併財務報表審計品質關聯性：以會計師調整數為衡量基礎 Li-Chun Kuo • Yi-Ping Liao The Benefits of Disclosing Internal Control Weaknesses: Evidence from Taiwanese Banks 揭露內部控制缺失之效益：臺灣銀行業之實證 Chia-Ling Chao • Shwu-Min Horng The Effects of Relaxing the Reconciliation Requirement in Foreign Private Issuers’ SEC Filings on Earnings Management Strategies: IFRS Adopters versus U.S. GAAP Adopters 美國證管會鬆綁外國公司編制調節表對採用 IFRS 或 U.S.GAAP 公司之盈餘管理策略的影響 Shu Yeh • Chuan-San Wang Asymmetric Valuation Adjustments in Accumulated Other Comprehensive Income 累計其他綜合損益之不對稱評價調整 Nen-Chen Richard Hwang • Wu-Po Paul Liu Do Government Initiatives and Reasons for Auditor-Client Realignment Influence Audit Fees and Audit Quality? Evidence from China 政府舉措與會計師事務所改聘決定是否影響審計公費與審計品質？以中國為例 Li-Peng Hsiao • Weitzu Chen • Jwu-Rong Lin The Effect of Corporate Social Responsibility Performance on Financial Risk 企業社會責任績效對財務風險的影響 Audrey Wen-Hsin Hsu • Grace Shu-Hsing Wu • Andrew Sbaraglia Predicting Future Performance Using Fair Value versus Historical Cost: Evidence from Investment Property 公允價值與歷史成本之盈餘預測能力：以投資性不動產為例