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查核品質屬性、財務報表可比性與投資效率

162

Libby, R., and Frederick, D. M. 1990. Experience and the ability to explain audit findings.

Journal of Accounting Research

, 28 (2): 348-367.

McNichols, M. 2002. Discussion of The quality of accruals and earnings: The role of

accrual estimation errors.

The Accounting Review

, 77 (Supplement): 61-69.

McNichols, M., and Stubben, S. 2008. Does earnings management affect firms’

investment decisions?.

The Accounting Review

, 83 (6): 1571-1603.

Messier, W. F. 1983. The effect of experience and firm type on materiality/disclosure

judgments.

Journal of Accounting Research

, 21 (2): 611-618.

Myers, J. N., Myers, L. A., and Omer, T. C. 2003. Exploring the term of the auditor-client

relationship and the quality of earnings: A case for mandatory auditor rotation?.

The Accounting Review

, 78 (3): 779-799.

Myers, S. C. 1977. Determinants of corporate borrowing.

Journal of Financial

Economics

, 5 (2): 147-175.

Myers, S. C., and Majluf, N. 1984. Corporate financing and investment decisions when

firms have information investors do not have.

Journal of Financial Economics

,

13 (2): 187-221.

Opler, T., Pinkowitz, L., Stulz, R., and Williamson, R. 1999. The determinants and

implications of corporate cash holdings.

Journal of Financial Economics

, 52

(1): 3-46.

Richardson, S. 2006. Over-investment of free cash flow.

Review of Accounting Studies

, 11

(2): 159-189.

Shelton, S. W. 1999. The effect of experience on the use of irrelevant evidence in auditor

judgment.

The Accounting Review

, 74 (2): 217-224.

Stanley, J. D., and DeZoort, F. T. 2007. Audit firm tenure and financial restatements: An

analysis of industry specialization and fee effects.

Journal of Accounting and

Public Policy

, 26 (2): 131-159.

Tan, H. T. 1995. Effects of expectations, prior involvement, and review awareness on

memory for audit evidence and judgment.

Journal of Accounting Research

, 33

(1): 113-135.

Tay, J. S. W., and Parker, R. H. 1990. Measuring international harmonization and

standardization.

Abacus

, 26 (1): 71-88.

Tubbs, R. 1992. The effect of experience on the auditor’s organization and amount of

knowledge.

The Accounting Review

, 67 (4): 783-801.