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

31 NTU Management Review Vol. 30 No. 2 Aug. 2020 André, P., Broye, G., Pong, C., and Schatt, A. 2016. Are joint audits associated with higher audit fees?. European Accounting Review , 25 (2): 245-274. doi: https://doi.org/1 0.1080/09638180.2014.998016 Aobdia, D., Lin, C. J., and Petacchi, R. 2015. Capital market consequences of audit partner quality. The Accounting Review , 90 (6): 2143-2176. doi : https://doi. org/10.2308/accr-51054 Auditing and Assurance Standards Board (AUASB). 2018. Auditing standard ASA 700- forming an opinion and reporting on a financial report . https://www.auasb.gov . au/admin/file/content102/c3/ASA_700_Compiled_2019-FRL.pdf. Accessed Sep. 27, 2018. Ayers, S., and Kaplan, S. E. 2003. Review partners’ reactions to contact partner risk judgments of prospective clients. Auditing: A Journal of Practice & Theory , 22 (1): 29-45. doi: https://doi.org/10.2308/aud.2003.22.1.29 Ball, R., and Shivakumar, L. 2005. Earnings quality in UK private firms: Comparative loss recognition timeliness. Journal of Accounting and Economics , 39 (1): 83-128. doi: https://doi.org/10.1016/j.jacceco.2004.04.001 Blay, A., Notbohm, M., Schelleman, C., and Valencia, A. 2014. Audit quality effects of an individual audit engagement partner signature mandate. International Journal of Auditing , 18 (3): 172-192. doi: https://doi.org/10.1111/ijau.12022 Cameran, M., Prencipe, A., and Trombetta, M. 2016. Mandatory audit firm rotation and audit quality. European Accounting Review , 25 (1): 35-58. doi :https://doi.org/10. 1080/09638180.2014.921446 Carcello, J. V., and Li, C. 2013. Costs and benefits of requiring an engagement partner signature: Recent experience in the United Kingdom. The Accounting Review , 88 (5): 1511-1546. doi: https://doi.org/10.2308/accr-50450 Chaney, P. K., Jeter, D. C., and Shivakumar, L. 2004. Self-selection of auditors and audit pricing in private firms. The Accounting Review , 79 (1): 51-72. doi: https://doi. org/10.2308/accr.2004.79.1.51 Chen, C. Y., Lin, C. J., and Lin, Y. C. 2008. Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?. Contemporary Accounting Research , 25 (2): 415-445. doi: https://doi. org/10.1506/car.25.2.5