Page 213 - 36-1
P. 213

NTU Management Review Vol. 36 No. 1 Apr. 2026




                        Economics, 49 (1-2): 104-108. https://doi.org/10.1016/j.jacceco.2009.04.003
               DeFond, M. L., and Francis, J. R. 2005. Audit research after Sarbanes-Oxley. Auditing: A
                        Journal of Practice & Theory, 24 (3): 5-30. https://doi.org/10.2308/aud.2005.24.
                        s-1.5

               DeFond, M. L., Raghunandan, K., and Subramanyam, K. R. 2002. Do non-audit service
                        fees impair auditor independence? Evidence from going concern audit
                        opinions. Journal of Accounting Research, 40 (4): 1247-1274. https://doi.
                        org/10.1111/1475-679X.00088
               DeFond, M. L., and Subramanyam, K. R. 1998. Auditor changes and discretionary

                        accruals. Journal of Accounting and Economics, 25 (1): 35-67. https://doi.
                        org/10.1016/S0165-4101(98)00018-4
               DeFond, M., and Zhang, J. 2014. A review of archival auditing research. Journal
                        of Accounting and Economics, 58 (2): 275-326. https://doi.org/10.1016/
                        j.jacceco.2014.09.002
               Dye, R. A. 1993. Auditing standards, legal liability, and auditor wealth. Journal of
                        Political Economy, 101 (5): 887-914. https://doi.org/10.1086/261908

               Feldmann, D. A., and Read, W. J. 2010. Auditor conservatism after Enron. Auditing:
                        A Journal of Practice & Theory, 29 (1): 267-278. https://doi.org/10.2308/
                        aud.2010.29.1.267
               Firth, M., Mo, P. L., and Wong, R. M. 2012. Auditors’ organizational form, legal liability,

                        and reporting conservatism: Evidence from China. Contemporary Accounting
                        Research, 29 (1): 57-93. https://doi.org/10.1111/j.1911-3846.2011.01081.x
               Francis, J. R. 2011. A framework for understanding and researching audit quality. Auditing:
                        A Journal of Practice & Theory, 30 (2): 125-152. https://doi.org/10.2308/ajpt-
                        50006
               Francis, J. R., and Krishnan, J. 1999. Accounting accruals and auditor reporting

                        conservatism. Contemporary Accounting Research, 16 (1): 135-165. https://doi.
                        org/10.1111/j.1911-3846.1999.tb00577.x
               Francis, J. R., and Michas, P. N. 2013. The contagion effect of low-quality audits. The
                        Accounting Review, 88 (2): 521-552. https://doi.org/10.2308/accr-50322

               Francis, J. R., and Wang, D. 2008. The joint effect of investor protection and Big 4 audits
                        on earnings quality around the world. Contemporary Accounting Research, 25
                        (1): 157-191. https://doi.org/10.1506/car.25.1.6


                                                     205
   208   209   210   211   212   213   214   215   216   217   218