Page 56 - 35-1

The Financial Statement Comparability of Listed Foreign Firms in Taiwan: The Effect of Board Interlocks and
Financial Statement Fraud

firms. Taiwan Accounting Review, 16 (1): 1-35. https://doi.org/10.6538/
TAR.202007_16(1).0001)
Ahn, H., Choi, S., and Yun, S. C. 2020. Financial statement comparability and the
market value of cash holdings. Accounting Horizons, 34 (3): 1-21. https://doi.
org/10.2308/horizons-18-008

Anderson, S. B. 2023. The effect of financial statement incomparability on investment
decisions. The Accounting Review, 98 (3): 1-20. https://doi.org/10.2308/TAR-
2019-0638
Bazerman, M. H., and Schoorman, F. D. 1983. A limited rationality model of interlocking
directorates. The Academy of Management Review, 8 (2): 206-217. https://doi.

org/10.2307/257747
Bhattacharya, N., Black, E. L., Christensen, T. E., and Larson, C. R. 2003. Assessing the
relative informativeness and permanence of pro forma earnings and GAAP
operating earnings. Journal of Accounting and Economics, 36 (1-3): 285-319.
https://doi.org/10.1016/j.jacceco.2003.06.001
Bhojraj, S., and Lee, C. M. C. 2002. Who is my peer? A valuation-based approach to the

selection of comparable firms. Journal of Accounting Research, 40 (2): 407-
439. https://doi.org/10.1111/1475-679X.00054
Botosan, C. A., and Plumlee, M. A. 2002. A re-examination of disclosure level and the
expected cost of equity capital. Journal of Accounting Research, 40 (1): 21-40.
https://doi.org/10.1111/1475-679X.00037

Carpenter, M. A., and Westphal, J. D. 2001. The strategic context of external network
ties: Examining the impact of director appointments on board involvement in
strategic decision making. Academy of Management Journal, 44 (4): 639-660.
Chiu, P. C., Teoh, S. H., and Tian, F. 2013. Board interlocks and earnings management
contagion. The Accounting Review, 88 (3): 915-944. https://doi.org/10.2308/
accr-50369

Choi, J. H., Kim, J. B., Qiu, A. A., and Zang, Y. 2012. Geographic proximity between
auditor and client: How does it impact audit quality?. Auditing: A Journal of
Practice & Theory, 31 (2): 43-72. https://doi.org/10.2308/ajpt-10241
De Franco, G., Kothari, S. P., and Verdi, R. S. 2011. The benefits of financial statement
comparability. Journal of Accounting Research, 49 (4): 895-931. https://doi.

org/10.1111/j.1475-679X.2011.00415.x

48