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臺大管理論叢

27

卷第

1

359

role of auditor industry specialization.

Auditing: A Journal of Practice & Theory

,

26 (2): 25-55. doi: 10.2308/aud.2007.26.2.25

Kwon, S. Y., Lim, Y., and Simnett, R. 2014. The effect of mandatory audit firm rotation on

audit quality and audit fees: Empirical evidence from the Korean audit market.

Auditing: A Journal of Practice & Theory

, 33 (4): 167-196. doi: 10.2308/ajpt-

50814

Lam, K. C. K., and Mensah, Y. M. 2006a. Auditors’ decision-making under going-concern

uncertainties in low litigation-risk environments: Evidence from Hong Kong.

Journal of Accounting and Public Policy

, 25 (6): 706-739. doi: 10.1016/j.

jaccpubpol.2006.09.004

. 2006b. A reply to Randall E. LaSalle: “The civil justice system and going-concern

audit reports: Comments on ‘auditors’ decision-making under going-concern

uncertainties in low litigation-risk environments: Evidence from Hong Kong.’”

Journal of Accounting and Public Policy

, 25 (6): 746-754.

doi: 10.1016/

j.jaccpubpol.2006.09.006

Lamoreaux, P. T., Michas, P. N., and Schultz, W. L. 2015. Do accounting and audit quality

affect World Bank lending?.

The Accounting Review

, 90 (2): 703-738. doi: 10.

2308/accr-50865

La Porta, R., Lopez-de-Silanes, F., Shleifer, A., and Vishny, R. W. 1997. Legal determinants

of external finance.

The Journal of Finance

, 52 (3): 1131-1150. doi: 10.1111/j.

1540-6261.1997.tb02727.x

. 1998. Law and finance.

Journal of Political Economy

, 106 (6): 1113-1155. doi:

10.3386/w5661

LaSalle, R. E. 2006. The civil justice system and going concern audit reports: Comments on

“Auditors’ decision-making under going concern uncertainties in low litigation

risk environments: Evidence from Hong Kong.”

Journal of Accounting and

Public Policy

, 25 (6): 740-745.

doi: 10.1016/j.jaccpubpol.2006.09.005

Lennox, C., and Li, B. 2012. The consequences of protecting audit partners’ personal assets

from the threat of liability.

Journal of Accounting and Economics

, 54 (2): 154-

173.

doi: 10.1016/j.jacceco.2012.06.002

Lennox, C. S., Wu, X., and Zhang, T. 2014. Does mandatory rotation of audit partners

improve audit quality?.

The Accounting Review

, 89 (5): 1775-1803. doi: 10.2308/

accr-50800

Leuz, C., Nanda, D., and Wysocki, P. D. 2003. Investor protection and earnings