

臺大管理論叢
第
27
卷第
1
期
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
卷
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
卷
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
卷
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
卷
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