Page 89 - 34-3

NTU Management Review Vol. 34 No. 3 Dec. 2024

References
李建然、廖秀梅與張卉諭，2016，審計委員會設置及其品質對公司價值的影
響， 中華會計學刊，12 卷 2 期：231-265。https://doi.org/10.6538/
TAR.2016.1202.02 (Lee, Jan-Zan, Liao, Hsiu-Mei, and Chang, Huei-Yu.
2016. The effects of the establishment and quality of audit committees on firm
value. Taiwan Accounting Review, 12 (2): 231-265. https://doi.org/10.6538/

TAR.2016.1202.02)
李桓伊與陳明進，2021，員工流動率與非主管員工薪資對公司避稅之影響，管理學
報，38 卷 2 期：175-202。https://doi.org/10.6504/JMBR.202106_38(2).0002
(Li, Huan-Yi, and Chen, Ming-Chin. 2021. The effects of employee turnover
and nonmanagement employee salaries on corporate tax avoidance. Journal of

Management and Business Research, 38 (2): 175-202. https://doi.org/10.6504/
JMBR.202106_38(2).0002)
汪瑞芝與陳明進，2009，最低稅負制對股市反應之實證研究，臺大管理論叢，19 卷
S2 期：215-248。(Wang, Jui-Chih, and Chen, Ming-Chin. 2009. Stock market
reaction to the alternative minimum tax policy. NTU Management Review, 19
(supplement 2): 215-248.)

汪瑞芝與許明智，2016，所得稅變革及盈餘管理對企業租稅規劃之影響：公司治
理角色，中華會計學刊，12 卷 2 期：267-314。https://doi.org/10.6538/
TAR.2016.1202.03 (Wang, Jui-Chih, and Hsu, Ming-Zhi. 2016. The effects of
income tax system reform and earnings management on tax planning: The role
of corporate governance. Taiwan Accounting Review, 12 (2): 267-314. https://
doi.org/10.6538/TAR.2016.1202.03)

汪瑞芝、黃美珠與陳明進，2021，我國稅務會計文獻回顧，會計審計論叢，11 卷
2 期：1-42。(Wang, Jui-Chih, Huang, Mei-Chu, and Chen, Ming-Chin. 2021.
Tax accounting review of Taiwan. Review of Accounting and Auditing Studies,
11 (2): 1-42.)
范宏書、林彥廷與陳慶隆，2022，內部控制缺失對盈餘管理與租稅規避相關之
財稅差異的影響，會計評論，74 期：47-102。https://doi.org/10.6552/
JOAR.202201_(74).0002 (Fan, Hung-Shu, Lin, Yan-Ting, and Chen, Ching-

Lung. 2022. The effect of internal control weakness on the earnings management
and tax avoidance related book-tax differences. Journal of Accounting Review,
74: 47-102. https://doi.org/10.6552/JOAR.202201_(74).0002)

79