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亞洲地區審計品質研究回顧

352

Studies

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董廣平,

1998

,臺灣會計博士的過去、現在、未來,

會計研究月刊

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(Dong, Guang-Ping. 1998. The past, present and future of Accounting PhD in

Taiwan.

Accounting Research Monthly

, May: 21-26.)

廖秀梅與戚務君,

2014

,強制合夥會計師輪調當年度的審計品質分析,

臺大管理論叢

25

1

期:

233-257

doi: 10.6226/NTURM2014.APR.GE.30 (Liao, Hsiu-Mei,

and Chi, Wu-Chun. 2014. Audit quality during the first year of mandatory audit-

partner rotation.

NTU Management Review

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NTURM2014.APR.GE.30)

劉嘉雯與王泰昌,

2005

,繼續經營有重大疑慮審計意見:第

33

號審計準則公報之影響,

管理學報

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4

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525-549

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Wen, and Wang, Tay-Chang. 2005. Going concern opinions: Before and after SAS

No. 33.

Journal of Management

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22.04.07)

2008

,會計師任期與審計品質之關連性研究,

管理評論

27

4

期:

1-28

(Liu, Chia-Wen, and Wang, Tay-Chang. 2008. Auditor tenure and audit quality.

Management Review

, 27 (4): 1-28.)

劉嘉雯、王泰昌與賴信蒼,

2009

,訴訟風險與大型會計師事務所之客戶財務風險可接

受水準,

臺大管理論叢

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1

期:

1-40

doi: 10.6226/NTURM2009.20.1.1

(Liu, Chia-Wen, Wang, Tay-Chang, and Lai, Shin-Tsang. 2009. Litigation risk and

large audit firms’ acceptable level of clients’ financial risk.

NTU Management

Review

, 20 (1): 1-40. doi: 10.6226/NTURM2009.20.1.1)

薛敏正、林嬋娟與邱彥毅,

2015

,國內會計博士教育學術成果分析,

人文與社會科學

簡訊

16

3

期:

16-25

(Shiue, Min-Jeng, Lin, Chan-Jane, and Chiou, Yan-

Yi. 2015. A longitudinal study of Taiwanese accounting Ph.D’s research

productivity.

Humanities and Social Sciences Newsletter Quarterly

, 16 (3):

16-25.)

Aobdia, D., Lin, C. J., and Petacchi, R. 2015. Capital market consequences of audit partner

quality.

The Accounting Review

, 90 (6): 2143-2176. doi:

10.2308/accr-51054

Bagherpour, M. A., Monroe, G. S., and Shailer, G. 2014. Government and managerial

influence on auditor switching under partial privatization.

Journal of Accounting

and Public Policy

, 33 (4): 372-390.

doi: 10.1016/j.jaccpubpol.2014.04.004

Bhattacharya, U., Daouk, H., and Welker, M. 2003. The world price of earnings opacity.

The

Accounting Review

, 78 (3): 641-678. doi: 10.2308/accr.2003.78.3.641