臺大管理論叢 NTU Management Review VOL.30 NO.2

255 NTU Management Review Vol. 30 No. 2 Aug. 2020 Lee, J. Z., Chen, H. C., and Tsai, T. Y. 2020. The Relationship between shared audit opinions and the audit quality of group enterprises’ financial statements-based on audit adjustment. NTU Management Review , 30 (2): 37-70. Leung, N. W., Liu, J. J., and Wong, B. 2019. The emergence of second-tier auditors in China: Analysis of audit fee premium and audit quality. Asia-Pacific Journal of Accounting & Economi cs, 26 (6): 684-708. Lin, H. L., and Duh, R. R. 2020. The effect of the dual-signature requirement on audit quality. NTU Management Review , 30 (2): 1-36. Lin, H. L., and Lin, C. J. 2016. Review of studies on audit quality in Asia. NTU Management Review , 27 (1): 305-362. Lin, H. L., and Yen, A. R. 2016. The effects of IFRS experience on audit fees for listed companies in China. Asian Review of Accounting , 24 (1): 43-68. McKelvey, R. D., and Zavoina, W. 1975. A statistical model for the analysis of ordinal level dependent variables. Journal of Mathematical Sociology , 4 (1): 103-120. Piotroski, J. D., Wong, T. J., and Zhang, T. 2015. Political incentives to suppress negative information: Evidence from Chinese listed firms. Journal of Accounting Research , 53 (2): 405-459. Sankaraguruswamy, S., and Whisenant, J. S. 2004. An empirical analysis of voluntarily supplied client-auditor realignment reasons. Auditing: A Journal of Practice & Theory , 23 (1): 107-121. Wang, Q., Wong, T. J., and Xia, L. 2008. State ownership, the institutional environment and auditor choice: Evidence from China. Journal of Accounting and Economics , 46 (1): 112-134. Wells, D. W., and Loudder, M. L. 1997. The market effects of auditor resignations. Auditing: A Journal of Practice & Theory , 16 (1): 138-144.

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