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57
臺大管理論叢
第
28
卷第
2
期
廖秀梅與戚務君，
2014
，強制合夥會計師輪調當年度的審計品質分析，
臺大管理論
叢
，
25
卷
1
期：
233-258
。
(Liao, Hsiu-Mei, and Chi, Wu-Chun. 2014. Audit
quality during the first year of mandatory audit-partner rotation.
NTU
Management Review
, 25 (1): 233-258.)
劉嘉雯、王泰昌與賴信蒼，
2009
，訴訟風險與大型會計師事務所之客戶財務風險可
接受水準，
臺大管理論叢
，
20
卷
1
期：
1-40
。
(Liu, Chia-Wen, Wang, Tay-
Chang, and Lai, Shin-Tsang. 2009. Litigation risk and large audit firms’
acceptable level of clients’ financial risk.
NTU Management Review
, 20 (1):
1-40.)
蘇淑慧、呂倩如與金成隆，
2009
，家族公司與盈餘品質關係之研究：所有權、管理
權與控制權，
臺大管理論叢
，
19
卷
S2
期：
35-70
。
(Sue, Shu-Hui, Lu,
Chien-Ju, and Chin, Chen-Lung. 2009. The association between family firms
and earnings quality: Ownership, management and control.
NTU Management
Review
, 19 (S2): 35-70.)
Atwood, T. J., Drake, M. S., and Myers, L. A. 2010. Book-tax conformity, earnings
persistence and the association between earnings future cash flows.
Journal of
Accounting and Economics
, 50 (1): 111-125.
Benston, G. J. 1985. The market for public accounting services: Demand, supply and
regulation.
Journal of Accounting and Public Policy
, 4 (1): 33-79.
Boone, J. P., Khurana, I. K., and Raman, K. K. 2011. Litigation risk and abnormal
accruals.
Auditing: A Journal of Practice & Theory
, 30 (2): 231-256.
Branson, J., and Breesch, D. 2004. Referral as a determining factor for changing auditors
in the Belgian auditing market: An empirical study.
The International Journal of
Accounting
, 39 (3): 307-326.
Chang, S. J., and Hong, J. 2000. Economic performance of group-affiliated companies in
Korea: Intragroup resource sharing and internal business transactions.
Academy
of Management Journal
, 43 (3): 429-448.
Chen, J. J., Cheng, P., and Xiao, X. 2011. Related party transactions as a source of
earnings management.
Applied Financial Economics
, 21 (3): 165-181.
Chen, K. C. W., and Yuan, H. 2004. Earnings management and capital resource allocation:
Evidence from China’s accounting-based regulation of rights issues.
The
Accounting Review
, 79 (3): 645-665.
Chi, W., Douthett, E. B. Jr., and Lisic, L. L. 2012. Client importance and audit partner
independence.
Journal of Accounting and Public Policy
, 31 (3): 320-336.