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臺大管理論叢

27

卷第

1

355

DeAngelo, L. E. 1981. Auditor size and audit quality.

Journal of Accounting and

Economics

, 3 (3): 183-199. doi: 10.1016/0165-4101(81)90002-1

DeFond, M. L., Francis, J. R., and Wong, T. J. 2000. Auditor industry specialization and

market segmentation: Evidence from Hong Kong.

Auditing: A Journal of

Practice & Theory

, 19 (1): 49-66. doi: 10.2308/aud.2000.19.1.49

DeFond, M. L., Wong, T. J., and Li, S. 1999. The impact of improved auditor independence

on audit market concentration in China. 

Journal of Accounting and Economics

,

28 (3): 269-305. doi: 10.1016/S0165-4101(00)00005-7

DeFond, M., and Zhang, J. 2014. A review of archival auditing research.

Journal of

Accounting and Economics

, 58 (2-3): 275-326. doi: 10.1016/j.jacceco.2014.

09.002

Du, N., Ronen, J., and Ye, J. 2015. Auditors’ role in China: The joint effects of Guanxi and

regulatory sanctions on earnings management.

Journal of Accounting, Auditing

& Finance

, 30 (4): 461-483. doi: 10.1177/0148558X15579492

El Ghoul, S., Guedhami, O., Pittman, J. A., and Rizeanu, S. 2016. Cross-country evidence on

the importance of auditor choice to corporate debt maturity.

Contemporary

Accounting Research

, 33 (2): 718-751. doi: 10.1111/1911-3846.12168

Emily, C. 2014.

PCAOB’s auditor rotation project is essentially dead

.

http://blogs.wsj.com/ cfo/2014/02/05/pcaobs-auditor-rotation-project-is-essentially-dead/.

Accessed Jun.

10, 2015.

Ettredge, M., Kwon, S. Y., and Lim, C. Y. 2009. Client, industry, and country factors

affecting choice of Big N industry expert auditors.

Journal of Accounting,

Auditing & Finance

, 24 (3): 433-467. doi: 10.1177/0148558X0902400306

Ewelt-Knauer, C., Gold, A., and Pott, C. 2012.

What do we know about mandatory audit

firm rotation?

.

https://www.icas.com/technical-resources/what-do-we-know- about-mandatory-audit-firm-rotation.

Accessed Jan. 22, 2013.

Fan, J. P. H., and Wong, T. J. 2005. Do external auditors perform a corporate governance role

in emerging markets? Evidence from East Asia.

Journal of Accounting Research

,

43 (1): 35-72. doi: 10.1111/j.1475-679x.2004.00162.x

Fan, J. P. H., Wong, T. J., and Zhang, T. 2012. Founder succession and accounting properties.

Contemporary Accounting Research

, 29 (1): 283-311. doi:10.1111/j.1911-3846.

2011.01099.x

Financial Reporting Council. 2008.

The audit quality framework

.

http://www.frc.org.uk/ Our-Work/Publications/FRC-Board/The-Audit-Quality-Framework-%281%29.