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

The Relationship between Shared Audit Opinions and the Audit Quality of Group Enterprises’ Financial Statements – Based on the Audit Adjustment 66 Carson, E., Simnett, R., Trompeter, G., and Vanstraelen, A. 2014. The impact of other component auditors on the costs and quality of multinational group audits . Paper presented at the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Auckland, New Zealand. 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. 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. DeAngelo, L. E. 1981a. Auditor independence, ‘low balling’, and disclosure regulation. Journal of Accounting and Economics , 3 (2): 113-127. . 1981b. Auditor size and audit quality. Journal of Accounting and Economics , 3 (3): 183-199. Dee, C. C., Lulseged, A., and Zhang, T. 2015. Who did the audit? Audit quality and disclosures of other audit participants in PCAOB filings. The Accounting Review , 90 (5): 1939-1967. DeFond, M. L. 1992. The association between changes in client firm agency costs and auditor switching. Auditing: A Journal of Practice & Theory , 11 (1): 16-31. DeFond, M. L., and Jiambalvo, J. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics , 17 (1-2): 145-176. Francis, J. R., and Krishnan, J. 1999. Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research , 16 (1): 135-165. Francis, J. R., Maydew, E. L., and Sparks, H. C. 1999. The role of Big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice & Theory , 18 (2): 17-34. 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. Francis, J. R., and Wilson, E. R. 1988. Auditor changes: A joint test of theories relating to agency costs and auditor differentiation. The Accounting Review , 63 (4): 663- 682. Frankel, R. M., Johnson, M. F., and Nelson, K. K. 2002. The relation between auditors’ fees for nonaudit services and earnings management. The Accounting Review , 77 (supplement 1): 71-105.

RkJQdWJsaXNoZXIy MTYzMDc=