臺大管理論叢第31卷第3期

233 NTU Management Review Vol. 31 No. 3 Dec. 2021 Guan, Y., Su, L., Wu, D., and Yang, Z. 2016. Do school ties between auditors and client executives influence audit outcomes?. Journal of Accounting and Economics, 61 (2-3): 506-525. He, X., Pittman, J. A., Rui, O. M., and Wu, D. 2017. Do social ties between external auditors and audit committee members affect audit quality?. The Accounting Review, 92 (5): 61-87. Horton, J., Millo, Y., and Serafeim, G. 2012. Resources or power? Implications of social networks on compensation and firm performance. Journal of Business Finance and Accounting, 39 (3-4): 399-426. Jeanjean, T., Marmousez, S., and Sirois, L. P. 2013. Social networks, auditor independence and earnings quality. Paper presented at the 36th EAA Annual Congress, Paris, France. Krishnan, G. V., Raman, K. K., Yang, K., and Yu, W. 2011. CFO/CEO-board social ties, Sarbanes-Oxley, and earnings management. Accounting Horizons, 25 (3): 537557. Kwon, S. Y., and Yi, H. S. 2018. Do social ties between CEOs and engagement audit partners affect audit quality and audit fees?. Auditing: A Journal of Practice & Theory, 37 (2): 139-161. Larcker, D. F., So, E. C., and Wang, C. C. 2013. Boardroom centrality and firm performance. Journal of Accounting and Economics, 55 (2-3): 225-250. Liu, J., Wang, Y., and Wu, L. 2011. The effect of guanxi on audit quality in China. Journal of Business Ethics, 103 (4): 621-638. Nichols, D. R., and Price, K. H. 1976. The auditor-firm conflict: An analysis using concepts of exchange theory. The Accounting Review, 51 (2): 335-346. Pierre, K. St., and Anderson, J. A. 1984. An analysis of the factors associated with lawsuits against public accountants. The Accounting Review, 59 (2): 242-263. Reynolds, J. K., and Francis, J. R. 2000. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics, 30 (3): 375-400. Scott, J. 2000. Social Network Analysis: A Handbook. London, UK: Sage. Seavey, S. E., Imhof, M. J., and Westfall, T. J. 2018. Audit firms as networks of offices. Auditing: A Journal of Practice & Theory, 37 (3): 211-242.

RkJQdWJsaXNoZXIy ODg3MDU=