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查核品質屬性、財務報表可比性與投資效率

160

De Franco, G., Kothari, S. P., and Verdi, R. S. 2011. The benefits of financial statement

comparability.

Journal of Accounting Research

, 49 (4): 895-931.

DeFond, M., Hu, X., Hung, M., and Li, S. 2011. The impact of IFRS adoption on foreign

mutual fund ownership: The role of comparability.

Journal of Accounting and

Economics

, 51 (3): 240-258.

DeFond, M., and Zhang, J. 2014. A review of archival auditing research.

Journal of

Accounting and Economics

, 58 (2-3): 275-326.

Dhole, S., Manchiraju, H., and Suk, I. 2015. CEO inside debt and earnings management.

Forthcoming in

Journal of Accounting, Auditing & Finance

. doi: 10.1177/

0148558X15596907

Dichev, I. D., Graham, J. R., Harvey, C. R., and Rajgopal, S. 2013. Earnings quality:

Evidence from the field.

Journal of Accounting and Economics

, 56 (2-3): 1-33.

Fan, J. P. H., and Wong, T. J. 2002. Corporate ownership structure and the informativeness

of accounting earnings in East Asia.

Journal of Accounting and Economics

, 33

(3): 401-425.

Francis, J., Schipper, K., and Vincent, L. 2005. Earnings and dividend informativeness

when cash flow rights are separated from voting rights.

Journal of Accounting

and Economics

, 39 (2): 329-360.

Francis, J., Pinnuck, M. L., and Watanabe, O. 2014. Auditor style and financial statement

comparability.

The Accounting Review

, 89 (2): 605-633.

Geiger, M., and Raghunandan, K. 2002. Auditor tenure and auditor reporting failures.

Auditing: A Journal of Practice and Theory

, 21 (1): 67-78.

Ghosh, A., and Moon, D. 2005. Auditor tenure and perceptions of audit quality.

The

Accounting Review

, 80 (2): 585-612.

Gong, G., Li, L. Y., and Shin, J. Y. 2011. Relative performance evaluation and related peer

groups in executive compensation contracts.

The Accounting Review

, 86 (3):

1007-1043.

Gul, F. A., Fung, S. Y. K., and Jaggi, B. 2009. Earnings quality: Some evidence on the role

of auditor tenure and auditors’ industry expertise.

Journal of Accounting and

Economics

, 47 (3): 265-287.

Gul, F. A., Yang, Z., and Wu, D. 2013. Do individual auditors affect audit quality?

Evidence from archival data.

The Accounting Review

, 88 (6): 1993-2023.

Haw, I. M., Hu, B., Hwang, L. S., and Wu, W. 2004. Ultimate ownership, income

management, and legal and extra-legal institutions.

Journal of Accounting

Research

, 42 (2): 423-462.