32 / 372
審計人員之產業專精與客戶租稅規避：中國實證研究
32
References
Burnett, B. M., Cripe, B. M., Martin, G. W., and McAllister, B. P. 2012. Audit quality and
the trade-off between accretive stock repurchases and accrual-based earnings
management.
The Accounting Review
, 87 (6): 1861-1884. doi: 10.2308/accr-
50230
Cai, C., and Xian, W. D. 2007. Study on the correlation between auditor industry
specialization and audit quality: Evidence from the audit market of the listed
companies in China.
China Accounting Research
, 6: 41-48.
Chen, C. J. P., Su, X., and Wu, X. 2007. Market competitiveness and Big 5 pricing: Evidence
from China’s binary market.
The International Journal of Auditing
, 42 (1): 1-24.
doi: 10.1016/j.intacc.2006.12.001
Chen, S., Chen, X., Cheng, Q., and Shevlin, T. 2010. Are family firms more tax aggressive
than non-family firms?.
Journal of Financial Economics
, 95 (1): 41-61. doi:
10.1016/j.jfineco.2009.02.003
CICPA. 2012.
Kuaixie File No. 164
. Beijing, China: The Chinese Institute of Certified
Public Accountants.
Cook, K., and Omer, T. 2010.
The cost of independence: Evidence from firms’ decisions to
dismiss auditors as tax-service providers
. Working paper, Texas Tech University
School of Accounting, Lubbock, TX. doi: 10.2139/ssrn.1549705
De Angelo, L. 1981. Auditor size and audit quality.
Journal of Accounting and Economics
,
3 (3): 183-199. doi: 10.1016/0165-4101(81)90002-1
De Beelde, I. 1997. An exploratory investigation of industry specialization of large audit
firms.
The International Journal of Accounting
, 32 (3): 337-355. doi: 10.1016/
S0020-7063(97)90015-7
Desai, M., and Dharmapala, D. 2009. Corporate tax avoidance and firm value.
The Review
of Economics and Statistics
, 91 (3): 537-546. doi: 10.1162/rest.91.3.537
Dhaliwal, D., Gleason, C., and Mills, L. 2004. Last-chance earnings management: Using the
tax expense to meet analysts’ forecasts.
Contemporary Accounting Research
, 21
(2): 431-459. doi: 10.1506/TFVV-UYT1-NNYT-1YFH
Dunn, K., and Mayhew, B. 2004. Audit firm industry specialization and client disclosure
quality.
Review of Accounting Studies
, 9 (1): 35-58. doi: 10.1023/B:RAST.
0000013628.49401.69
Dyreng, S., Hanlon, M., and Maydew, E. 2008. Long-run corporate tax avoidance.
The