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

33 NTU Management Review Vol. 30 No. 2 Aug. 2020 DeFond, M. L., Raghunandan, K., and Subramanyam, K. R. 2002. Do non-audit service fees impair auditor independence? Evidence from going concern audit opinions. Journal of Accounting Research , 40 (4): 1247-1274. doi: https://doi. org/10.1111/1475-679X.00088 Deng, M., Lu, T., Simunic, D. A., and Ye, M. 2014. Do joint audits improve or impair audit quality?. Journal of Accounting Research , 52 (5): 1029-1060. doi : https:// doi.org/10.1111/1475-679X.12060 Firth, M., Fung, P. M. Y., and Rui, O. M. 2007. Ownership, two-tier board structure, and the informativeness of earnings–Evidence from China. Journal of Accounting and Public Policy , 26 (4): 463-496. doi: https://doi.org/10.1016/j. jaccpubpol.2007.05.004 Fortin, S., and Pittman, J. A. 2007. The role of auditor choice in debt pricing in private firms. Contemporary Accounting Research , 24 (3): 859-896. doi: https://doi. org/10.1506/car.24.3.8 Francis, J. R., and Krishnan, J. 2002. Evidence on auditor risk-management strategies before and after the Private Securities Litigation Reform Act of 1995. Asia- Pacific Journal of Accounting & Economics , 9 (2): 135-157. doi: doi.org/10.108 0/16081625.2002.10510607 Francis, J. R., Richard, C., and Vanstraelen, A. 2009. Assessing France’s joint audit requirement: Are two heads better than one?. Auditing: A Journal of Practice & Theory , 28 (2): 35-63. doi: https://doi.org/10.2308/aud.2009.28.2.35 Geiger, M. A., Raghunandan, K., and Rama, D. V. 2006. Auditor decision-making in different litigation environments: The Private Securities Litigation Reform Act, audit reports and audit firm size. Journal of Accounting and Public Policy , 25 (3): 332-353. doi: https://doi.org/10.1016/j.jaccpubpol.2006.03.005 Ghosh, A., and Moon, D. 2005. Auditor tenure and perceptions of audit quality. The Accounting Review , 80 (2): 585-612. doi: https://doi.org/10.2308/ accr.2005.80.2.585 Granja, J. 2018. Disclosure regulation in the commercial banking industry: Lessons from the National Banking Era. Journal of Accounting Research , 56 (1): 173-216. doi: https://doi.org/10.1111/1475-679X.12193 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. doi: https://doi.org/10.1016/jacceco.2009.03.001