Page 217 - 36-1
P. 217

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




                        org/10.1108/02686901111124639
               Sundgren, S., and Svanstrom, T. 2014. Auditor-in-charge characteristics and going concern
                        reporting. Contemporary Accounting Research, 31 (2): 531-550. https://doi.
                        org/10.1111/1911-3846.12035

               Thoman, L. 1996. Legal damages and auditor efforts. Contemporary Accounting Research,
                        13 (1): 275-306. https://doi.org/10.1111/j.1911-3846.1996.tb00501.x
               Venkataraman, R., Weber, J. P., and Willenborg, M. 2008. Litigation risk, audit quality, and
                        audit fees: Evidence from initial public offerings. The Accounting Review, 83 (5):
                        1315-1345. https://doi.org/10.2308/accr.2008.83.5.1315

               Zhang, J. H. 2018. Accounting comparability, audit effort, and audit outcomes.
                        Contemporary  Accounting  Research,  35  (1):  245-276.  https://doi.
                        org/10.1111/1911-3846.12381
















































                                                     209
   212   213   214   215   216   217   218   219   220   221   222