Page 175 - 34-1

NTU Management Review Vol. 34 No. 1 Apr. 2024

Jia, and Ke, Wen-Chyan. 2021. The impact of mandatory corporate social
responsibility reporting on liquidity and risk. Journal of Accounting Review, 72:
35-82. https://doi.org/10.6552/JOAR.202101_(72).0002)
溫玲玉與葉芷吟，2018，公司治理、環境績效、環境會計資訊揭露與權益價值之關

聯性研究－以高污染潛勢工業區為例，企業管理學報，119 期：59-101。
https://doi.org/10.3966/102596272018120119003 (Wen, Ling-Yu, and Yeh,
Chin-Yin. 2018. Research on the relationship between corporate governance,
environmental performance, environmental accounting information exposure
and equity value- A case study of the high pollution potential industrial parks.
Journal of Business Administration, 119: 59-101. https://doi.org/10.3966/10259
6272018120119003)

劉俊儒、張育琳與傅彧偉，2019，環境資訊揭露程度與資金成本之關係－以我國
電子產業為例，當代會計，20 卷 2 期：217-264。https://doi.org/10.6675/
JCA.201911_20(2).03 (Liu, Chun-Ju, Chang, Yu-Lin, and Fu, Yu-Wei. 2019.
The relationship between the environmental information disclosure and the cost
of capital: Evidence in the Taiwan electronics industry. Journal of Contemporary
Accounting, 20 (2): 217-264. https://doi.org/10.6675/JCA.201911_20(2).03)

韓千山、孫嘉宏與陳儀嘉，2010，經理人持股、內線交易、監督與公司價值，經濟
論文，38 卷 2 期：245-291。https://doi.org/10.29628/AEP.201006.0004 (Han,

Chien-Shan, Sun, Chia-Hung, and Chen, Yi-Jia. 2010. Managerial ownership,
insider trading, monitoring, and the value of the firm. Academia Economic
Papers, 38 (2): 245-291. https://doi.org/10.29628/AEP.201006.0004)

蘇迺惠與朱珮瑜，2020，企業社會責任與租稅規避之關係：經理人持股的調節效
果， 會計評論，71 期：133-182。https://doi.org/10.6552/JOAR.202007_

(71).0004 (Su, Nai-Hui, and Chu, Pei-Yu. 2020. Corporate social responsibility
and tax aggressiveness: The moderating effect of managerial ownership. Journal
of Accounting Review, 71: 133-182. https://doi.org/10.6552/JOAR.202007_
(71).0004)
Aobdia, D., Lin, C. J., and Petacchi, R. 2015. Capital market consequences of audit partner
quality. The Accounting Review, 90 (6): 2143-2176. https://doi.org/10.2308/
accr-51054

Asante-Appiah, B., and Lambert, T. A. 2023. The role of the external auditor in managing
environmental, social, and governance (ESG) reputation risk. Review of

167