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臺大管理論叢

27

卷第

1

361

Journal of Accounting and Economics

, 8 (2): 159-621.

doi: 10.1016/0165-

4101(86)90016-9

Van Caneghem, T. 2004. The impact of audit quality on earnings rounding-up behavior:

Some UK evidence.

European Accounting Review

, 13 (4): 771-786. doi: 10.1080/

0963818042000216866

Wallace, W. A. 1980.

The economic role of the audit in free and regulated markets

. New

York, NY: University of Rochester.

Wang, T., Liu, C., and Chang, C. H. J. 2011. CPA-firm merger: An investigation of

audit quality.

European Accounting Review

, 20 (4): 727-761. doi: 10.1080/

09638180.2011.600485

Wang, Q., Wong, T. J., and Xia, L. 2008. State ownership, the institutional environment, and

auditor choice: Evidence from China.

Journal of Accounting and Economics

, 46

(1): 112-134.

doi: 10.1016/j.jacceco.2008.04.001

Wang, Y., Yu, L., and Zhao, Y. 2015. The association between audit-partner quality and

engagement quality: Evidence from financial report misstatements.

Auditing: A

Journal of Practice & Theory

, 34 (3): 81-111. doi: 10.2308/ajpt-50954

Watkins, A. L., Hillison, W., and Morecroft, S. E. 2004. Audit quality: A synthesis of theory

and empirical evidence.

Journal of Accounting Literature

, 23 (1): 153-193.

Wingate, M. 1997. An examination of cultural influence on audit environment.

Research in

Accounting Regulation

, 11: 129-148.

Xiao, J. Z., Zhang, Y., and Xie, Z. 2000. The making of independent auditing standards in

China.

Accounting Horizons

, 14 (1): 69-89. doi: 10.2308/acch.2000.14.1.69

Yang, Z. 2013. Do political connections add value to audit firms? Evidence from IPO audits

in China. 

Contemporary Accounting Research

, 30 (3): 891-921. doi: 10.1111/j.

1911-3846.2012.01177.x

Yu, H. C. 2001. Experimental evidence of the impact of increasing auditors’ legal liability on

firms’ new investments. 

Contemporary Accounting Research

, 18 (3): 495-528.

doi: 10.1506/F3GP-B68E-A5N1-T838

. 2011. Legal systems and auditor independence.

Review of Accounting Studies

, 16

(2): 377-411. doi: 10.1007/s11142-011-9141-z

Zhou, H. 2007. Auditing standards, increased accounting disclosure, and information

asymmetry: Evidence from an emerging market.

Journal of Accounting and

Public Policy

, 26 (5): 584-620.

doi: 10.1016/j.jaccpubpol.2007.08.004