

臺大管理論叢
第
27
卷第
1
期
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.