

臺大管理論叢
第
27
卷第
1
期
357
2006.00220.x
Gul, F. A., Sami, H., and Zhou, H. 2009. Auditor disaffiliation program in China and auditor
independence.
Auditing: A Journal of Practice & Theory
, 28 (1): 29-51. doi: 10.
2308/aud.2009.28.1.29
Gul, F. A., Sun, S. Y. J., and Tsui, J. S. L. 2003. Tracks: Audit quality, earnings, and the
Shanghai stock market reaction.
Journal of Accounting, Auditing & Finance
, 18
(3): 411-427. doi: 10.1177/0148558X0301800306
Gul, F. A., Wu, D., and Yang, Z. 2013. Do individual auditors affect audit quality? Evidence
from archival data.
The Accounting Review
, 88 (6): 1993-2023. doi: 10.2308/accr-
50536.
Gul, F. A., Zhou, G. S., and Zhu, X. K. 2013. Investor protection, firm informational
problems, Big N auditors, and cost of debt around the world.
Auditing: A Journal
of Practice & Theory
, 32 (3): 1-30. doi: 10.2308/ajpt-50462
Han, S., Kang, T., and Yoo, Y. K. 2012. Governance role of auditors and legal environment:
Evidence from corporate disclosure transparency.
European Accounting Review
,
21 (1): 29-50. doi: 10.1080/09638180.2011.599928
Haw, I. M., Park, K., Qi, D., and Wu, W. 2003. Audit qualification and timing of earnings
announcements: Evidence from China.
Auditing: A Journal of Practice &
Theory
, 22 (2): 121-146. doi: 10.2308/aud.2003.22.2.121
Haw, I. M., Qi, D., and Wu, W. 2008. The economic consequence of voluntary auditing.
Journal of Accounting, Auditing & Finance
, 23 (1): 63-93. doi: 10.1177/
0148558X0802300105
He, K., Pan, X., and Tian, G. 2015. Legal liability, government intervention, and auditor
behavior: Evidence from structural reform of audit firms in China. Forthcoming in
European Accounting Review
. doi: 10.1080/09638180.2015.1100547
He, X., Rui, O., Zheng, L., and Zhu, H. 2014. Foreign ownership and auditor choice.
Journal of Accounting and Public Polic
y, 33 (4): 401-418.
doi: 10.1016/j.
jaccpubpol.2014.04.002
Hope, O. K. 2003. Firm-level disclosures and the relative roles of culture and legal origin.
Journal of International Financial Management & Accounting
, 14 (3): 218-248.
doi: 10.1111/1467-646X.00097
Hope, O. K., Kang, T., Thomas, W., and Yoo, Y. K. 2008. Culture and auditor choice: A test
of the secrecy hypothesis.
Journal of Accounting and Public Policy
, 27 (5): 357-
373.
doi: 10.1016/j.jaccpubpol.2008.07.003