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亞洲地區審計品質研究回顧
314
期刊 作者
標題
包含
國家
總數
新加
坡
馬來
西亞
香港 印尼 印度
菲律
賓
泰國 臺灣
巴基
斯坦
土耳
其
南韓 中國 日本
以色
列
其他
*
亞洲
國家
合計
數
CAR
Francis,
Michas,
and Seavey
(2013)
Does audit market
concentration harm
the quality of audited
earnings? Evidence
from audit markets in
42 countries.
42 1 1 1 1
1 1 1
1
1
1
10
El Ghoul,
Guedhami,
Pittman,
and
Rizeanu
(2016)
Cross-country
evidence on the
importance of auditor
choice to corporate
debt maturity.
42 1 1 1 1
1
2 7
JAAF
Hope,
Kang,
Thomas,
and Yoo
(2009)
Impact of excess
auditor remuneration
on the cost of equity
capital around the
world.
14 1 1 1
1
4
Ettredge,
Kwon, and
Lim (2009)
Client, industry, and
country factors
affecting choice of
Big N industry expert
auditors.
29 1 1 1 1 1 1 1 1
1
9
Lim and
Tan (2009)
Control divergence,
timeliness in loss
recognition, and the
role of auditor
specialization:
Evidence from
around the world.
22 1 1 1 1
1 1 1
1
8