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臺大管理論叢

27

卷第

1

351

審計公費下限分析,

會計評論

40

期:

91-118

doi: 10.6552/JOAR.2005.40.4

(Chang, Wen-Jing, and Wu, Hsin-Ying. 2005. The association between brand name

reputation, industry specialization and auditor market share: Evidence from the

cancellation of audit fee floor.

The International Journal of Accounting Studies

,

(40): 91-118. doi: 10.6552/JOAR.2005.40.4)

張瑞當、方俊儒與沈文華,

2008

,集團企業是否委託同一會計師事務所查核財務報表

對其盈餘管理行為之影響,

管理評論

27

2

期:

29-52

(Chang, Ruey-

Dang, Fang, Chun-Ju, and Shen, Wen-Hua. 2008. Earnings management of the

affiliated business groups: The effect of whether being audited by the same CPA

firm.

Management Review

, 27 (2): 29-52.)

張瑞當、沈文華與方俊儒,

2009

,博達案對會計師簽發繼續經營有重大疑慮查核意見

之影響:調節效果之探討,

臺大管理論叢

19

2

期:

75-108

doi: 10.6226

/NTURM2009.19.2.75 (Chang, Ruey-Dang, Shen, Wen-Hua, and Fang, Chun-Ju.

2009. The effects of the Procomp scandal on going concern audit opinions: An

investigation of the moderating effects.

NTU Management Review

, 19 (2):

75-108. doi: 10.6226/NTURM2009.19.2.75)

陳政芳與李啟華,

2006

,國內會計師產業知識之衡量基礎,

中山管理評論

14

3

期:

685-711

(Chen, Jeng-Fang, and Li, Chi-Hua. 2006. The measurement unit of

auditor industry expertise in Taiwan.

Sun Yat-Sen Management Review

, 14 (3):

685-711.)

陳耀宗與吳姍穎,

2004

,審計產業專家、審計公費與事務所規模:臺灣審計市場之實

證,

中華會計學刊

5

1

期:

41-69

(Chen, Yao-Tsung, and Wu, Shan-Ying.

2004. Industry specialists, audit fees and auditor size: Evidence from Taiwan.

Taiwan Accounting Review

, 5 (1): 41-69.)

傅鍾仁、張福星與陳慶隆,

2005

,審計失敗對會計師保守主義的影響:

Enron

案是否

存在產業蔓延效果?,

會計評論

40

期:

37-61

doi: 10.6552/JOAR.2005.40.2

(Fu, Chung-Jen, Chang, Fu-Hsing, and Chen, Ching-Lung. 2005. The impact of

audit failure on auditor conservatism: Is there a contagious effect of the Enron

case?.

The International Journal of Accounting Studies

, (40): 37-61. doi:

10.6552/JOAR.2005.40.2)

楊炎杰與官月緞,

2006

,客戶重要性與非審計服務是否影響審計品質?

Enron

後的觀

察,

會計評論

43

期:

27-61

doi: 10.6552/JOAR.2006.43.3 (Yang, Yan-Jie,

and Guan, Yue-Duan. 2006. Do client importance and nonaudit services affect

audit quality? Post-Enron observation.

The International Journal of Accounting