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臺大管理論叢
第
27
卷第
1
期
353
Cahan, S. F., Emanuel, D., and Sun, J. 2009. Are the reputations of the large accounting
firms really international? Evidence from the Andersen-Enron affair.
Auditing: A
Journal of Practice & Theory
, 28 (2): 199-226. doi: 10.2308/aud.2009.28.2.199
Carey, P., and Simnett, R. 2006. Audit partner tenure and audit quality.
The Accounting
Review
, 81 (3): 653-676. doi: 10.2308/accr.2006.81.3.653
Carson, E. 2009. Industry specialization by global audit firm networks.
The Accounting
Review
, 84 (2): 355-382. doi: 10.2308/accr.2009.84.2.355
Chan, K. H., Lin, K. Z., and Mo, P. L. L. 2006. A political-economic analysis of auditor
reporting and auditor switches.
Review of Accounting Studies
, 11 (1): 21-48. doi:
10.1007/s11142-006-6394-z
Chan, K. H., Lin, K. Z., and Wang, R. R. 2012. Government ownership, accounting-based
regulations, and the pursuit of favorable audit opinions: Evidence from China.
Auditing: A Journal of Practice & Theory
, 31 (4): 47-64. doi: 10.2308/ajpt-50227
Chan, K. H., and Wu, D. 2011. Aggregate quasi rents and auditor independence: Evidence
from audit firm mergers in China.
Contemporary Accounting Research
, 28 (1):
175-213. doi: 10.1111/j.1911-3846.2010.01046.x
Chen, C. J. P., Chen, S., and Su, X. 2001. Profitability regulation, earnings management, and
modified audit opinions: Evidence from China.
Auditing: A Journal of Practice &
Theory
, 20 (2): 9-30. doi: 10.2308/aud.2001.20.2.9
Chen, C. J. P., Su, X., and Wu, X. 2009. Forced audit firm change, continued partner-client
relationship, and financial reporting quality.
Auditing: A Journal of Practice &
Theory
, 28 (2): 227-246. doi: 10.2308/aud.2009.28.2.227
. 2010. Auditor changes following a Big 4 merger with a local Chinese firm: A case
study.
Auditing: A Journal of Practice & Theory
, 29 (1): 41-72. doi: 10.2308/
aud.2010.29.1.41
Chen, C. J. P., Su, X., and Zhao, R. 2000. An Emerging market’s reaction to initial modified
audit opinions: Evidence from the Shanghai Stock Exchange.
Contemporary
Accounting Research
, 17 (3): 429-455. doi: 10.1506/GCJP-5599-QUWB-G86D
Chen, C. Y., Lin, C. J., and Lin, Y. C. 2008. Audit partner tenure, audit firm tenure, and
discretionary accruals: Does long auditor tenure impair earnings quality?.
Contemporary Accounting Research
, 25 (2): 415-445. doi: 10.1506/car.25.2.5
Chen, H., Chen, J. Z., Lobo, G. J., and Wang, Y. 2011. Effects of audit quality on earnings
management and cost of equity capital: Evidence from China.
Contemporary
Accounting Research
, 28 (3): 892-925. doi: 10.1111/j.1911-3846.2011.01088.x