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

Contents　目錄	III
Editor’s Note	V
會計師雙簽制度對審計品質之影響　The Effect of the Dual-Signature Requirement on Audit Quality	1
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　The Relationship between Shared Audit Opinions and the Audit Quality of Group Enterprises’ Financial Statements-Based on the Audit Adjustment	37
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　The Effects of Relaxing the Reconciliation Requirement in Foreign Private Issuers’ SEC Filings on Earnings Management Strategies: IFRS Adopters versus U.S. GAAP Adopters	71
累計其他綜合損益之不對稱評價調整　Asymmetric Valuation Adjustments in Accumulated Other Comprehensive Income	135
揭露內部控制缺失之效益：臺灣銀行業之實證　The Benefits of Disclosing Internal Control Weaknesses: Evidence from Taiwanese Banks	175
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　Do Government Initiatives and Reasons for Auditor-Client Realignment Influence Audit Fees and Audit Quality? Evidence from China	211
企業社會責任績效對財務風險的影響　The Effect of Corporate Social Responsibility Performance on Financial Risk	257
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　Predicting Future Performance Using Fair Value versus Historical Cost: Evidence from Investment Property	311
Call for Papers & Guidelines	335
財團法人宋作楠先生紀念教育基金會109年度碩士論文獎公告	343

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