35 / 372
臺大管理論叢
第
26
卷第
2
期
35
associated with lawsuits against auditors.
The Accounting Review
, 66 (3): 516-
533.
Wang, K., Sewon, O., and Claiborne, M. C. 2008. Determinants and consequences of
voluntary disclosure in an emerging market: Evidence from China.
Journal of
International Accounting, Auditing, and Taxation
, 17 (1): 14-30. doi: 10.1016/
j.intaccaudtax.2008.01.001
Wilson, R. 2009. An examination of corporate tax shelter participants.
The Accounting
Review
, 84 (3): 969-999. doi: 10.2308/accr.2009.84.3.969