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159

臺大管理論叢

28

卷第

2

Bradshaw, M. T., and Miller, G. S. 2008. Will harmonizing accounting standards really

harmonize accounting? Evidence from non-U.S. firms adopting US GAAP.

Journal of Accounting, Auditing and Finance

, 23 (2): 233-264.

Bradshaw, M. T., Miller, G. S., and Serafeim, G. 2009.

Accounting method heterogeneity

and analysts’ forecasts (Working paper)

. Chicago, IL.

Bushman, R., and Smith, A. 2001. Financial accounting information and corporate

governance.

Journal of Accounting and Economics

, 32 (1-3): 237-333.

Carcello, J. V., and Nagy, A. L. 2004. Audit firm tenure and fraudulent financial reporting.

Auditing: A Journal of Practice and Theory

, 23 (2): 55-69.

Chen, F., Hope, O. K., Li, Q., and Wang, X. 2011. Financial reporting quality and

investment efficiency of private firms in emerging markets.

The Accounting

Review

, 86 (4): 1255-1288.

Chen, C., Lin, C., and Lin, Y. 2008. Audit partner tenure, audit firm tenure, and

discretionary accruals: Does long auditor tenure impair earnings quality?.

Contemporary Accounting Research

, 25 (2): 415-445.

Chi, H. Y., and Chin, C. L. 2011. Firm versus partner measures of auditor industry

expertise.

Auditing: A Journal of Practice and Theory

, 30 (2): 201-229.

Chi, W., Myers, L. A., Omer, T. C., and Xie, H. 2013.

The effects of audit partner pre-

client and client-specific experience on audit quality and on perceptions of audit

quality (Working paper)

. National Chengchi University, Taipei, Taiwan.

Choo, F., and Trotman, K. T. 1991. The relationship between knowledge structures and

judgments for experienced and inexperienced auditors.

The Accounting Review

,

66 (3): 464-485.

Davis, J. T. 1996. Experience and auditor’s selection of relevant information for

preliminary control risk assessments.

Auditing: A Journal of Practice & Theory

,

15 (1): 16-37.

Dechow, P. M., and Dichev, I. D. 2002. The quality of accruals and earnings: The role of

accrual estimation errors.

The Accounting Review

, 77 (S-1): 35-59.

Dechow, P. M., Ge, W., and Schrand, C. 2010. Understanding earnings quality: A review

of the proxies, their determinants and their consequences.

Journal of Accounting

and Economics

, 50 (2-3): 344-401.

Dechow, P. M., and Sloan, R. 1991. Executive incentives and the horizon problem.

Journal of Accounting and Economics

, 14 (1): 51-89.