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亞洲地區審計品質研究回顧

354

Chen, S., Sun, S. Y. J., and Wu, D. 2010. Client importance, institutional improvements, and

audit quality in China: An office and individual auditor level analysis.

The

Accounting Review

, 85 (1): 127-158. doi: 10.2308/accr.2010.85.1.127

Chi, H. Y., and Chin, C. L. 2011. Firm versus partner measures of auditor industry expertise

and effects on auditor quality.

Auditing: A Journal of Practice & Theory

, 30 (2):

201-229. doi: 10.2308/ajpt-50004

Chi, W., Douthett, E. B., and Lisic, L. L. 2012. Client importance and audit partner

independence.

Journal of Accounting and Public Policy

, 31 (3): 320-336. doi:

10.1016/j.jaccpubpol.2011.08.009

Chi, W., Huang, H., Liao, Y., and Xie, H. 2009. Mandatory audit partner rotation, audit

quality, and market perception: Evidence from Taiwan.

Contemporary Accounting

Research

, 26 (2): 359-391. doi: 10.1506/car.26.2.2

Chi, W., Lisic, L. L., Long, X., and Wang, K. 2013. Do regulations limiting management

influence over auditors improve audit quality? Evidence from China.

Journal of

Accounting and Public Policy

, 32 (2): 176-187. doi: 10.1016/j.jaccpubpol. 2013.

02.001

Chin, C. L., and Chi, H. Y. 2009. Reducing restatements with increased industry expertise.

Contemporary Accounting Research

, 26 (3): 729-765. doi: 10.1506/car.26.3.4

Chin, C. L., Yao, W. R., and Liu, P. Y. 2014. Industry audit experts and ownership structure

in the syndicated loan market: At the firm and partner levels.

Accounting

Horizons

, 28 (4): 749-768. doi: 10.2308/acch-50825

Choi, J. H., Kim, J. B., Liu, X., and Simunic, D. A. 2008. Audit pricing, legal liability

regimes, and Big 4 premiums: Theory and cross-country evidence.

Contemporary

Accounting Research

, 25 (1): 55-99. doi: 10.1506/car.25.1.2

. 2009. Cross-listing audit fee premiums: Theory and evidence.

The Accounting

Review

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Choi, J. H., and Wong, T. J. 2007. Auditors’ governance functions and legal environments:

An international investigation.

Contemporary Accounting Research

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13-46. doi: 10.1506/X478-1075-4PW5-1501

Chow, C. W. 1982. The demand for external auditing: Size, debt and ownership influences.

The Accounting Review

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Craswell, A. T., Francis, J. R., and Taylor, S. L. 1995. Auditor brand name reputations and

industry specializations. 

Journal of Accounting and Economics

, 20 (3): 297-322.

doi: 10.1016/0165-4101(95)00403-3