136 / 372
盈餘管理之行為意圖：代理情境、道德發展與計畫行為理論之解釋
136
University of Cincinnati Law Review
, 67: 1099-1127. doi: 10.2139/ssrn.166893
Ho, S. S. M., and Wong, K. S. 2001. A study of the relationship between corporate
governance structures and the extent of voluntary disclosure.
Journal of
International Accounting, Auditing and Taxation
, 10 (2): 139-156. doi: 10.1016/
S1061-9518(01)00041-6
Jensen, M. C., and Meckling, W. H. 1976. Theory of the firm: Managerial behavior, agency
costs and ownership structure.
Journal of Financial Economics
, 3 (4): 305-360.
doi: 10.1016/0304-405X(76)90026-X
Klein, A. 2002. Audit committee, board of director characteristics, and earnings
management.
Journal of Accounting and Economics
, 33 (3): 375-400. doi:
10.1016/S0165-4101(02)00059-9
Libby, R., Bloomfield, R., and Nelson, M. W. 2002. Experimental research in financial
accounting.
Accounting, Organizations, and Society
, 27 (8): 775-810. doi:
10.1016/S0361-3682(01)00011-3
Liyanarachchi, G. A. 2007. Feasibility of using student subjects in accounting experiments:
A revi ew.
Pac i f i c Account ing Rev i ew
, 19 (1) : 47-67 . doi : 10 . 1108/
01140580710754647
Loebbecke, J. K., Eining, M. M., and Willingham, J. J. 1989. Auditors’ experience with
material irregularities: Frequency, nature, and detectability.
Auditing: A Journal
of Practice and Theory
, 9 (1): 1-28.
Moore, G. C., and Benbasat, I. 1991. Development of an instrument to measure the
perceptions of adopting an information technology innovation.
Information
Systems Research
, 2 (3): 192-222. doi: 10.1287/isre.2.3.192
Ponemon, L. 1992. Auditor underreporting of time and moral reasoning: An experimental-
lab study.
Contemporary Accounting Research
, 9 (1): 171-189. doi: 10.1111/
j.1911-3846.1992.tb00875.x
Rees, L., Gill, S., and Gore, R. 1996. An investigation of asset write-downs and concurrent
abnormal accruals.
Journal of Accounting Research
, 34 (Supplement): 157-169.
doi: 10.2307/2491431
Riedl, J. E. 2004. An examination of long-lived asset impairments.
The Accounting Review
,
79 (3): 823-852. doi: 10.2308/accr.2004.79.3.823
Rutledge, W. R., and Karim, K. E. 1999. The influence of self-interest and ethical
considerations on managers’ evaluation judgments.
Accounting, Organizations
and Society
, 24 (2): 173-184. doi: 10.1016/S0361-3682(98)00027-0