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

67 NTU Management Review Vol. 30 No. 2 Aug. 2020 Gaver, J. J., and Paterson, J. S. 2007. The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry. Journal of Accounting and Economics , 43 (2-3): 299-320. Heckman, J. J. 1979. Sample selection bias as a specification error. Econometrica , 47 (1): 153-161. Jones, J. J. 1991. Earnings management during import relief investigations. Journal of Accounting Research , 29 (2): 193-228. Kellogg, R. L. 1984. Accounting activities, security prices, and class action lawsuits. Journal of Accounting and Economics , 6 (3): 185-204. Keune, M. B., and Johnstone, K. M. 2012. Materiality judgments and the resolution of detected misstatements: The role of managers, auditors, and audit committees. The Accounting Review , 87 (5): 1641-1677. Khurana, I. K., and Raman, K. K. 2004. Litigation risk and the financial reporting credibility of Big 4 versus non-Big 4 audits: Evidence from Anglo-American countries. The Accounting Review , 79 (2): 473-495. Kinney Jr., W. R., and Martin, R. D. 1994. Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies. Auditing: A Journal of Practice & Theory , 13 (1): 149-156. Kinney Jr., W. R., and McDaniel, L. S. 1989. Characteristics of firms correcting previously reported quarterly earnings. Journal of Accounting and Economics , 11 (1): 71-93. Kinney Jr., W. R., Palmrose, Z. V., and Scholz, S. 2004. Auditor independence, non-audit services, and restatements: Was the U.S. government right?. Journal of Accounting Research , 42 (3): 561-588. Klein, A. 2002. Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics , 33 (3): 375-400. La Porta, R., Lopez-de-Silanes, F., and Shleifer, A. 1999. Corporate ownership around the world. Journal of Finance , 54 (2): 471-517. Lawrence, A., Minutti-Meza, M., and Zhang, P. 2011. Can Big 4 versus non-Big 4 differences in audit-quality proxies be attributed to client characteristics?. The Accounting Review , 86 (1): 259-286. Lee, J., Chiang, C. H., and Chen, H. 2013. Audit shared opinion and perceived audit quality-perception from stock market investors . Paper presented at the annual meeting of American Accounting Association, Anaheim, CA.