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臺大管理論叢

26

卷第

2

33

Accounting Review

, 83 (1): 61-82. doi: 10.2308/accr.2008.83.1.61

. 2010. The effects of executives on corporate tax avoidance.

The Accounting

Review

, 85 (4): 1163-1189. doi: 10.2308/accr.2010.85.4.1163

Francis, J. R., Reichelt, K., and Wang, D. 2005. The pricing of national and city-specific

reputations for industry expertise in the U.S. audit market.

The Accounting

Review

, 80 (1): 113-136. doi: 10.2308/accr.2005.80.1.113

Ghosh, A., and Moon, D. 2005. Auditor tenure and perceptions of audit quality.

The

Accounting Review

, 80 (2): 585-613. doi: 10.2308/accr.2005.80.2.585

Gul, F., Fung, S., and Jaggi, B. 2009. Earnings quality: Some evidence on the role of auditor

tenure and auditors’ industry expertise.

Journal of Accounting and Economics

,

47 (3): 265-287. doi: 10.1016/j.jacceco.2009.03.001

Han, H. L., and Chen, H. W. 2008. Is industry specialized a useful competitive strategy for

accounting firms?.

China Auditing Research

, 1: 53-60.

Hanlon, M., and Heitzman, S. 2010. A review of tax research.

Journal of Accounting and

Economics

, 50 (2-3): 127-178. doi: 10.1016/j.jacceco.2010.09.002

Heckman, J. 1979. Sample selection bias as a specification error.

Econometrica:

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the Econometric Society

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Hoyle, J. 1978. Mandatory auditor rotation: The arguments and an alternative.

Journal of

Accountancy

, 145 (5): 69-78.

IFAC. 2009.

International Standards on Auditing No. 315

. New York, NY: International

Federation of Accountants.

Krishnan, G. 2003. Does Big 6 auditor industry expertise constrain earnings management?.

Accounting Horizons

, 17: 1-16. doi: 10.2308/acch.2003.17.s-1.1

Lassila, D., Omer, T., Shelley, M., and Smith, L. 2010. Do complexity, governance, and

auditor independence influence whether firms retain their auditors for tax

services?.

Journal of the American Taxation Association

, 32 (1): 1-23. doi:

10.2308/jata.2010.32.1.1

Maydew, E., and Shackelford, D. 2007. The changing role of auditors in corporate tax

planning. In Auerbach, A. J., Hines, Jr. J. R., and Slemrod, J. B. (Eds.),

Taxing

Corporate Income in the 21st Century

: 307-337. Cambridge, UK: Cambridge

University Press. doi: 10.1017/CBO9780511510823.023

Mayhew, B., and Wilkins, M. 2003. Audit firm industry specialization as a differentiation

strategy: Evidence from fees charged to firms going public.

Auditing: A Journal

of Practice & Theory

, 22 (2): 33-52. doi: 10.2308/aud.2003.22.2.33