審計委員會權益薪酬之決定因素
388
References
Albuquerque, A. 2009. Peer firms in relative performance evaluation.
Journal of Accounting
and Economics
, 48 (1): 69-89. doi: 10.1016/j.jacceco.2009.04.001
Archambeault, D. S., Dezoort, F. T., and Hermanson, D. R. 2008. Audit committee incentive
compensation and accounting restatements.
Contemporary Accounting Research
,
25 (4): 965-992. doi: 10.1506/car.25.4.1
Beatty, R. P., and Zajac, E. J. 1994. Managerial incentives, monitoring, and risk bearing: A
study of executive compensation, ownership, and board structure in initial public
offerings.
Administrative Science Quarterly
, 39 (2): 313-335. doi: 10.2307/
2393238
Bebchuk, L., and Fried, J. 2005.
Pay without Performance
. Cambridge, MA: Harvard
University Press.
Bedard, J., Chtourou, S. M., and Courteau, L. 2004. The effect of audit committee expertise,
independence, and activity on aggressive earnings management.
Auditing: A
Journal of Practice & Theory
, 23 (2): 13-35. doi: 10.2308/aud.2004.23.2.13
Berk, K. J., Bertsch, K. A., and Higgins, S. C. 1997.
Board practices, 1997: The Structure
and Compensation of Boards of Directors at S&P Super 1500 Companies
.
Washington, DC: Investor Responsibilities Research Center.
Blasi, J., Kruse, D., and Bernstein, A. 2003.
In the Company of Owners: The Truth about
Stock Options (and Why Every Employee Should Have Them)
. New York, NY:
Basic Books.
Burke, F. M., Guy, D. M., and Tatum, K. W. 2009.
Audit Committees: A Guide for
Directors, Management, and Consultants (5th ed.)
. Chicago, IL: CCH Group.
Carcello, J. V., and Neal, T. L. 2003. Audit committee characteristics and auditor dismissals
following “new” going-concern reports.
The Accounting Review
, 78 (1): 95-117.
doi: 10.2308/accr.2003.78.1.95
Carter, M. E., Lynch, L. J., and Zechman, S. L. C. 2009. Changes in bonus contracts in the
post-Sarbanes-Oxley era.
Review of Accounting Studies
, 14 (4): 480-506. doi:
10.1007/s11142-007-9062-z
Chandar, N., Chang, H., and Zheng, X. 2012. Does overlapping membership on audit and
compensation committees improve a firm’s financial reporting quality?.
Review of
Accounting and Finance
, 11 (2): 141-165. doi: 10.1108/14757701211228192
Chung, K. H., and Pruitt, S. W. 1994. A simple approximation of Tobin’s q.
Financial