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臺大管理論叢

27

卷第

1

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