1. NCCU Academic Hub
  2. Publications
  3. College of Commerce
  4. Theses
  5. Item

Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 PCAOB國際檢查對台灣會計師事務所審計品質外溢效果之影響
The Spillover Effect of PCAOB International Inspection on Audit Quality：Evidence From Taiwan
作者 邱薏蓉
貢獻者 周玲臺
邱薏蓉
關鍵詞 PCAOB國際檢查
審計品質
裁決性應計數
產業專家
PCAOB international inspection
Audit quality
Discretionary accruals
Industry specialization
日期 2016
上傳時間 20-Jul-2016 16:39:40 (UTC+8)
摘要 從2007年起，PCAOB國際檢查引進我國，近年來持續對於我國主要會計師事務所造成相當程度之影響。過去文獻顯示，不論為美國或外國會計師事務所，PCAOB檢查對其審計品質皆有正面之影響。更有文獻指出，PCAOB對於外國事務所之檢查具有外溢效果，即審計品質會整體提升，連帶影響其他案件之審計品質。然而，過去文獻並未針對單一國家之審計品質提出具體之結論，亦未討論各國不同之法律發展及審計市場特質，本研究將聚焦於PCAOB國際檢查對我國會計師事務所審計品質之影響，並將未在美國上市之台灣上市櫃公司設為研究對象，藉以探討審計品質之外溢效果，同時進一步分析產業專家對PCAOB國際檢查與審計品質間關聯之影響。此外，基於我國特有之雙簽制度，本研究亦分別以會計師事務所與會計師個人為觀點進行探討。
實證結果指出，在PCAOB實施國際檢查後，受查會計師事務所與會計師個人之整體審計品質皆會提升，顯示檢查具有外溢效果。此外，當受檢查之會計師事務所為產業專家時，本身即具備較高之產業知識並提供較佳之審計品質，檢查後所能提升之審計品質相對較小；在產業專家個人會計師部分，則未見此顯著不同。
參考文獻 陳銘賢，2008，從美國PCAOB及我國會計師法修正談會計師監理改革，證券暨期貨月刊第26卷第6期：16-30。
陳玫如，2011，會計師雙簽制度在現時環境下之探討，國立台北大學會計學系碩士論文。
International Standard on Quality Control No. 1 (2009)
Abbott, L.J., K. Gunny and T. Zhang. 2013. When the PCAOB talks, who listens? Evidence from stakeholder reaction to GAAP-deficient PCAOB inspection reports. Auditing: A Journal of Practice and Theory 32 (2): 1–31.
Abbott, L. J. and S. Parker. 2000 Auditor selection and audit committee characteristics. Auditing: A Journal of Practice & Theory 19 (2) 47–66.
Ball, R., S.P. Kothari, and A. Robin. 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics 29 (1): 1–51.
Balsam, S., J. Krishnan, and J. S.Yang. 2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory 22(2): 71–97.
Becker, C.L., M.L. DeFond, J. Jiambalvo, and K.R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (1): 1–24.
Beasley, M.S., and K. Petroni. 2001. Board Independence and Audit Firm Type. Auditing: A Journal of Practice & Theory 20 (March): 97–114.
Burgstahler, D. and I. Dichev 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24(1): 99–126.
Carcello, J.V., C. Hollingsworth, and S. Mostrolia. 2011b. The effect of PCAOB inspection on Big 4 audit quality. Research in Accounting Regulation 23 (2): 85–96.
Carcello, J. V., and A. L. Nagy. 2004. Client size, auditor specialization, and fraudulent financial reporting. Managerial Auditing Journal 19 (5): 651–668.
Chen, C. Y., C. J. Lin, and Y. C Lin. 2008. Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality? Contemporary Accounting Research 25 (2): 415–445.
Chin, C. L., and H. Y. Chi. 2009. Reducing restatements with increased industry expertise. Contemporary Accounting Research 26 (3): 729–765.
Chi, H. Y., and C. L. Chin. 2011. Firm versus partner measures of auditor industry expertise and effects on auditor quality. Auditing: A Journal of Practice and Theory 30: 201–229.
Craswell A. T., J. R. Francis, and S. L. Taylor. 1995. Auditor brand name reputations and industry specializations. Journal of Accounting and Economics 20: 297–322.
Daugherty, B., and W. Tervo. 2010. PCAOB inspections of smaller CPA firms: The perspective of inspected firms. Accounting Horizons 24 (2): 189–219.
DeAngelo, H., L. DeAngelo, and D. J. Skinner. 1994. Accounting choice in troubled companies. Journal of Accounting and Economics 17: 113–143.
Dechow, P., R. Sloan, and A. Sweeney. 1995. Detecting earnings management. The Accounting Review 70: 193–226.
Dee, C.C., A. Lulseged and T. Zhang. 2011. Client stock market reaction to PCAOB sanctions against a Big Four auditor. Contemporary Accounting Research 28 (1): 263–291.
DeFond, M.L., and J. Jiambalvo. 1994. Debt covenant violations and manipulation of accruals. Journal of Accounting and Economics 17 (1-2): 145–176.
DeFond, M.L. 2010. How should the auditors be audited? Comparing the PCAOB inspections with the AICPA peer reviews. Journal of Accounting and Economics 49 (1-2): 104–108.
DeFond, M.L., and C.S. Lennox. 2011. The effect of SOX on small auditor exits and audit quality. Journal of Accounting and Economics 52 (1): 21–40.
Dunn K. A. and B. W. Mayhew. 2004. Audit Firm Industry Specialization and Client Disclosure Quality. Review of Accounting Studies 9(1): 35–58.
Eichenseher, J. W., and P. Danos. 1981. The analysis of industry-specific auditor concentration: Towards an explanatory model. The Accounting Review (July): 479–492.
Ferguson, A., J. Francis, and D. Stokes. 2003. The effect of firm wide and office level expertise on pricing. The Accounting Review 78(2): 429–448.
Francis, J., and J. Krishnan. 1999. Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research 16: 135–165.
Francis, J. R., E. L. Maydrew, and H. C. Sparks. 1999. The role of big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice and Theory 18: 17–34.
Francis, J. R., K. Reichelt, and D. Wang. 2005. The pricing of national and city-specific reputations for industry expertise in the U.S. audit market. The Accounting Review 80: 113–136.
Francis, J.R., P.N. Michas, and S.E. Seavey. 2013. Does audit market concentration harm the quality of audited earnings? Evidence from audit markets in 42 countries. Contemporary Accounting Research 30 (1): 325–355.
Frankel, R.M., M.F. Johnson, and K.K. Nelson. 2002. The relation between auditors’ fees for nonaudit services and earnings management. The Accounting Review 77 (Supplement): 71–105.
Fung, S. Y. K., K. Raman, and X. Zhu. 2014. Does the PCAOB’s international inspection program provide spillover audit quality benefits for investors abroad? Working paper. Hong Kong Polytechnic University.
Ghosh, A., and D. Moon. 2005. Auditor tenure and perceptions of audit quality. The Accounting Review 80 (2): 585–612.
Ghosh, A., Z. Gu, and P. C. Jain, 2005. Sustained earnings and revenue growth, earnings quality and earnings response coefficients. Review of Accounting Studies 10(1): 35–57.
Glover, S.M., D.F. Prawitt, and M.H. Taylor. 2009. Audit standard setting and inspection for U.S. public companies: A critical assessment and recommendations for fundamental change. Accounting Horizons 23 (2): 221–237.
Gramling, A.A., J. Krishnan and Y. Zhang. 2011. Are PCAOB-identified audit deficiencies associated with a change in reporting decisions of triennially inspected audit firms? Auditing: A Journal of Practice and Theory 30 (3): 59-79.
Grunfeld R. 2004. How to survive a PCAOB inspection. Accounting Today 18 (17): 34–38.
Gunny, K., and T. Zhang. 2013. PCAOB Inspection reports and audit quality. Journal of Accounting and Public Policy 32: 136–160
Hilary, G., and Lennox, C. 2005. The credibility of self-regulation: Evidence from the accounting profession’s peer review program. Journal of Accounting and Economics 40(Dec): 211–229.
Hogan, C. E., and D. C. Jeter. 1999. Industry specialization by auditors. Auditing: A Journal of practice & Theory 18 (Spring): 1–17.
Kothari, S.P., A.J. Leone, and C.E. Wasley. 2005. Performance-matched discretionary accrual measures. Journal of Accounting and Economics 39 (1): 163–197.
Krishnan, G. V. 2003. Does big 6 auditor industry expertise constrain earnings management? Accounting Horizon 17: 1–16
Krishnan, J., Krishnan, J., Song, H. 2014. PCAOB international inspections and audit quality. Working paper, Temple University and the University of Akron.
Lang, M., J. S. Raedy, and W. Wilson. 2006. Earnings management and cross listing: Are reconciled earnings comparable to US earnings? Journal of Accounting and Economics 42 (1–2): 255–283.
Lennox, C., and J. Pittman. 2010. Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms. Journal of Accounting and Economics 49 (February): 84–103
Myers, J. N., L. A. Myers, and T. C. Omer 2003. Exploring the term of auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation. The Accounting Review 78 (3) 779–799
O’Keefe, T. B., R. D. King, and K. M. Gaver. 1994. Audit fees, industry specialization, and compliance with GAAS reporting standards. Auditing: A Journal of Practice & Theory 13 (Fall): 41–55.
Palmrose, Z. V. 1986. Audit fees and auditor size: Further evidence. Journal of Accounting Research 24 (Spring): 97–110.
PCAOB. 2005. Annual Report, Washington, DC: PCAOB.
PCAOB. 2007. Report on the PCAOB’s 2004, 2005, and 2006 Inspections of Domestic Triennially Inspected Firms. PCAOB Release No. 2007–010. Washington, D.C.: PCAOB.
PCAOB. 2007b. Annual Report, Washington, DC: PCAOB.
PCAOB. 2009b. New and Updated Information on PCAOB International Inspections. Washington, DC: PCAOB.
PCAOB. 2009e. Final Rule Concerning the Timing of Certain Inspections of Non-U.S. Firms, and Other Issues Relating To Inspections of Non-U.S. Firms. PCAOB Release No. 2009-003. Washington, DC: PCAOB.
PCAOB. 2009f. Annual Report, Washington, DC: PCAOB.
PCAOB. 2010a. Issuer Audit Clients of Non-U.S. Registered Firms in Jurisdictions where the PCAOB is Denied Access to Conduct Inspections. Washington, DC: PCAOB.
Reichelt, K. J., and D. Wang. 2010. National and office-specific measures of auditor industry expertise and effects on audit quality. Journal of Accounting Research 48 (3): 647–686.
Reynolds, J. K., and J. R. Francis. 2001. Does size matter? The influence of large clients on office-level auditor reporting decision. Journal of Accounting and Economics 30: 375–400.
Seetharaman, A., F.A. Gul, and S.G. Lynn. 2002. Litigation risk and audit fees: evidence from UK firms cross-listed on US markets. Journal of Accounting and Economics 33 (1): 91–115.
Siegel, J. I. 2005. Can foreign firms bond themselves effectively by renting US securities laws? Journal of Financial Economics 75(2): 319–359.
Stewart, E.G. 2012. PCAOB inspections and audit quality: Evidence from cross-listed securities. Working paper, Florida Atlantic University.
St. Pierre, K., and J. Anderson. 1984. An analysis of the factors associated with lawsuits against public accountants. The Accounting Review 59 (April): 242–263.
Teoh, S. H., and T. J. Wong. 1993. Perceived auditor quality and the earnings response coefficient. The Accounting Review 68 (2): 346–366.
Warfield, T. D., J. J. Wild, and K. L. Wild. 1995. Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics 20 (1): 61–91.
White, G. T., Wyer, J. C., and Janson, E. C. 1988. Peer review: proposed regulations and current compliance. Accounting Horizons 2 (June): 27–30.
描述 碩士
國立政治大學
會計學系
103353003
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0103353003
資料類型 thesis
dc.contributor.advisor 周玲臺zh_TW
dc.contributor.author (Authors) 邱薏蓉zh_TW
dc.creator (作者) 邱薏蓉zh_TW
dc.date (日期) 2016en_US
dc.date.accessioned 20-Jul-2016 16:39:40 (UTC+8)-
dc.date.available 20-Jul-2016 16:39:40 (UTC+8)-
dc.date.issued (上傳時間) 20-Jul-2016 16:39:40 (UTC+8)-
dc.identifier (Other Identifiers) G0103353003en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/99292-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description (描述) 103353003zh_TW
dc.description.abstract (摘要) 從2007年起，PCAOB國際檢查引進我國，近年來持續對於我國主要會計師事務所造成相當程度之影響。過去文獻顯示，不論為美國或外國會計師事務所，PCAOB檢查對其審計品質皆有正面之影響。更有文獻指出，PCAOB對於外國事務所之檢查具有外溢效果，即審計品質會整體提升，連帶影響其他案件之審計品質。然而，過去文獻並未針對單一國家之審計品質提出具體之結論，亦未討論各國不同之法律發展及審計市場特質，本研究將聚焦於PCAOB國際檢查對我國會計師事務所審計品質之影響，並將未在美國上市之台灣上市櫃公司設為研究對象，藉以探討審計品質之外溢效果，同時進一步分析產業專家對PCAOB國際檢查與審計品質間關聯之影響。此外，基於我國特有之雙簽制度，本研究亦分別以會計師事務所與會計師個人為觀點進行探討。
實證結果指出，在PCAOB實施國際檢查後，受查會計師事務所與會計師個人之整體審計品質皆會提升，顯示檢查具有外溢效果。此外，當受檢查之會計師事務所為產業專家時，本身即具備較高之產業知識並提供較佳之審計品質，檢查後所能提升之審計品質相對較小；在產業專家個人會計師部分，則未見此顯著不同。		zh_TW
dc.description.tableofcontents 第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究問題 4
第三節 研究目的與貢獻 7
第四節 論文章節 9
第二章 文獻探討 10
第一節 會計師監理機制 10
第二節 PCAOB檢查與審計品質 16
第三節 產業專精與審計品質 18
第三章 研究方法 21
第一節 研究假說 21
第二節 樣本選取與資料蒐集 25
第三節 研究模型與變數衡量 28
第四章 實證結果 43
第一節 敘述性統計分析 43
第二節 相關係數分析 46
第三節 複迴歸結果分析 49
第四節 敏感性測試 60
第五章 結論與建議 76
第一節 研究結論 76
第二節 研究限制與研究建議 78
附錄 79
附錄A 產業專精2014年統計表 79
參考文獻 90		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0103353003en_US
dc.subject (關鍵詞) PCAOB國際檢查zh_TW
dc.subject (關鍵詞) 審計品質zh_TW
dc.subject (關鍵詞) 裁決性應計數zh_TW
dc.subject (關鍵詞) 產業專家zh_TW
dc.subject (關鍵詞) PCAOB international inspectionen_US
dc.subject (關鍵詞) Audit qualityen_US
dc.subject (關鍵詞) Discretionary accrualsen_US
dc.subject (關鍵詞) Industry specializationen_US
dc.title (題名) PCAOB國際檢查對台灣會計師事務所審計品質外溢效果之影響zh_TW
dc.title (題名) The Spillover Effect of PCAOB International Inspection on Audit Quality：Evidence From Taiwanen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 陳銘賢，2008，從美國PCAOB及我國會計師法修正談會計師監理改革，證券暨期貨月刊第26卷第6期：16-30。
陳玫如，2011，會計師雙簽制度在現時環境下之探討，國立台北大學會計學系碩士論文。
International Standard on Quality Control No. 1 (2009)
Abbott, L.J., K. Gunny and T. Zhang. 2013. When the PCAOB talks, who listens? Evidence from stakeholder reaction to GAAP-deficient PCAOB inspection reports. Auditing: A Journal of Practice and Theory 32 (2): 1–31.
Abbott, L. J. and S. Parker. 2000 Auditor selection and audit committee characteristics. Auditing: A Journal of Practice & Theory 19 (2) 47–66.
Ball, R., S.P. Kothari, and A. Robin. 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics 29 (1): 1–51.
Balsam, S., J. Krishnan, and J. S.Yang. 2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory 22(2): 71–97.
Becker, C.L., M.L. DeFond, J. Jiambalvo, and K.R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (1): 1–24.
Beasley, M.S., and K. Petroni. 2001. Board Independence and Audit Firm Type. Auditing: A Journal of Practice & Theory 20 (March): 97–114.
Burgstahler, D. and I. Dichev 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24(1): 99–126.
Carcello, J.V., C. Hollingsworth, and S. Mostrolia. 2011b. The effect of PCAOB inspection on Big 4 audit quality. Research in Accounting Regulation 23 (2): 85–96.
Carcello, J. V., and A. L. Nagy. 2004. Client size, auditor specialization, and fraudulent financial reporting. Managerial Auditing Journal 19 (5): 651–668.
Chen, C. Y., C. J. Lin, and Y. C Lin. 2008. Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality? Contemporary Accounting Research 25 (2): 415–445.
Chin, C. L., and H. Y. Chi. 2009. Reducing restatements with increased industry expertise. Contemporary Accounting Research 26 (3): 729–765.
Chi, H. Y., and C. L. Chin. 2011. Firm versus partner measures of auditor industry expertise and effects on auditor quality. Auditing: A Journal of Practice and Theory 30: 201–229.
Craswell A. T., J. R. Francis, and S. L. Taylor. 1995. Auditor brand name reputations and industry specializations. Journal of Accounting and Economics 20: 297–322.
Daugherty, B., and W. Tervo. 2010. PCAOB inspections of smaller CPA firms: The perspective of inspected firms. Accounting Horizons 24 (2): 189–219.
DeAngelo, H., L. DeAngelo, and D. J. Skinner. 1994. Accounting choice in troubled companies. Journal of Accounting and Economics 17: 113–143.
Dechow, P., R. Sloan, and A. Sweeney. 1995. Detecting earnings management. The Accounting Review 70: 193–226.
Dee, C.C., A. Lulseged and T. Zhang. 2011. Client stock market reaction to PCAOB sanctions against a Big Four auditor. Contemporary Accounting Research 28 (1): 263–291.
DeFond, M.L., and J. Jiambalvo. 1994. Debt covenant violations and manipulation of accruals. Journal of Accounting and Economics 17 (1-2): 145–176.
DeFond, M.L. 2010. How should the auditors be audited? Comparing the PCAOB inspections with the AICPA peer reviews. Journal of Accounting and Economics 49 (1-2): 104–108.
DeFond, M.L., and C.S. Lennox. 2011. The effect of SOX on small auditor exits and audit quality. Journal of Accounting and Economics 52 (1): 21–40.
Dunn K. A. and B. W. Mayhew. 2004. Audit Firm Industry Specialization and Client Disclosure Quality. Review of Accounting Studies 9(1): 35–58.
Eichenseher, J. W., and P. Danos. 1981. The analysis of industry-specific auditor concentration: Towards an explanatory model. The Accounting Review (July): 479–492.
Ferguson, A., J. Francis, and D. Stokes. 2003. The effect of firm wide and office level expertise on pricing. The Accounting Review 78(2): 429–448.
Francis, J., and J. Krishnan. 1999. Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research 16: 135–165.
Francis, J. R., E. L. Maydrew, and H. C. Sparks. 1999. The role of big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice and Theory 18: 17–34.
Francis, J. R., K. Reichelt, and D. Wang. 2005. The pricing of national and city-specific reputations for industry expertise in the U.S. audit market. The Accounting Review 80: 113–136.
Francis, J.R., P.N. Michas, and S.E. Seavey. 2013. Does audit market concentration harm the quality of audited earnings? Evidence from audit markets in 42 countries. Contemporary Accounting Research 30 (1): 325–355.
Frankel, R.M., M.F. Johnson, and K.K. Nelson. 2002. The relation between auditors’ fees for nonaudit services and earnings management. The Accounting Review 77 (Supplement): 71–105.
Fung, S. Y. K., K. Raman, and X. Zhu. 2014. Does the PCAOB’s international inspection program provide spillover audit quality benefits for investors abroad? Working paper. Hong Kong Polytechnic University.
Ghosh, A., and D. Moon. 2005. Auditor tenure and perceptions of audit quality. The Accounting Review 80 (2): 585–612.
Ghosh, A., Z. Gu, and P. C. Jain, 2005. Sustained earnings and revenue growth, earnings quality and earnings response coefficients. Review of Accounting Studies 10(1): 35–57.
Glover, S.M., D.F. Prawitt, and M.H. Taylor. 2009. Audit standard setting and inspection for U.S. public companies: A critical assessment and recommendations for fundamental change. Accounting Horizons 23 (2): 221–237.
Gramling, A.A., J. Krishnan and Y. Zhang. 2011. Are PCAOB-identified audit deficiencies associated with a change in reporting decisions of triennially inspected audit firms? Auditing: A Journal of Practice and Theory 30 (3): 59-79.
Grunfeld R. 2004. How to survive a PCAOB inspection. Accounting Today 18 (17): 34–38.
Gunny, K., and T. Zhang. 2013. PCAOB Inspection reports and audit quality. Journal of Accounting and Public Policy 32: 136–160
Hilary, G., and Lennox, C. 2005. The credibility of self-regulation: Evidence from the accounting profession’s peer review program. Journal of Accounting and Economics 40(Dec): 211–229.
Hogan, C. E., and D. C. Jeter. 1999. Industry specialization by auditors. Auditing: A Journal of practice & Theory 18 (Spring): 1–17.
Kothari, S.P., A.J. Leone, and C.E. Wasley. 2005. Performance-matched discretionary accrual measures. Journal of Accounting and Economics 39 (1): 163–197.
Krishnan, G. V. 2003. Does big 6 auditor industry expertise constrain earnings management? Accounting Horizon 17: 1–16
Krishnan, J., Krishnan, J., Song, H. 2014. PCAOB international inspections and audit quality. Working paper, Temple University and the University of Akron.
Lang, M., J. S. Raedy, and W. Wilson. 2006. Earnings management and cross listing: Are reconciled earnings comparable to US earnings? Journal of Accounting and Economics 42 (1–2): 255–283.
Lennox, C., and J. Pittman. 2010. Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms. Journal of Accounting and Economics 49 (February): 84–103
Myers, J. N., L. A. Myers, and T. C. Omer 2003. Exploring the term of auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation. The Accounting Review 78 (3) 779–799
O’Keefe, T. B., R. D. King, and K. M. Gaver. 1994. Audit fees, industry specialization, and compliance with GAAS reporting standards. Auditing: A Journal of Practice & Theory 13 (Fall): 41–55.
Palmrose, Z. V. 1986. Audit fees and auditor size: Further evidence. Journal of Accounting Research 24 (Spring): 97–110.
PCAOB. 2005. Annual Report, Washington, DC: PCAOB.
PCAOB. 2007. Report on the PCAOB’s 2004, 2005, and 2006 Inspections of Domestic Triennially Inspected Firms. PCAOB Release No. 2007–010. Washington, D.C.: PCAOB.
PCAOB. 2007b. Annual Report, Washington, DC: PCAOB.
PCAOB. 2009b. New and Updated Information on PCAOB International Inspections. Washington, DC: PCAOB.
PCAOB. 2009e. Final Rule Concerning the Timing of Certain Inspections of Non-U.S. Firms, and Other Issues Relating To Inspections of Non-U.S. Firms. PCAOB Release No. 2009-003. Washington, DC: PCAOB.
PCAOB. 2009f. Annual Report, Washington, DC: PCAOB.
PCAOB. 2010a. Issuer Audit Clients of Non-U.S. Registered Firms in Jurisdictions where the PCAOB is Denied Access to Conduct Inspections. Washington, DC: PCAOB.
Reichelt, K. J., and D. Wang. 2010. National and office-specific measures of auditor industry expertise and effects on audit quality. Journal of Accounting Research 48 (3): 647–686.
Reynolds, J. K., and J. R. Francis. 2001. Does size matter? The influence of large clients on office-level auditor reporting decision. Journal of Accounting and Economics 30: 375–400.
Seetharaman, A., F.A. Gul, and S.G. Lynn. 2002. Litigation risk and audit fees: evidence from UK firms cross-listed on US markets. Journal of Accounting and Economics 33 (1): 91–115.
Siegel, J. I. 2005. Can foreign firms bond themselves effectively by renting US securities laws? Journal of Financial Economics 75(2): 319–359.
Stewart, E.G. 2012. PCAOB inspections and audit quality: Evidence from cross-listed securities. Working paper, Florida Atlantic University.
St. Pierre, K., and J. Anderson. 1984. An analysis of the factors associated with lawsuits against public accountants. The Accounting Review 59 (April): 242–263.
Teoh, S. H., and T. J. Wong. 1993. Perceived auditor quality and the earnings response coefficient. The Accounting Review 68 (2): 346–366.
Warfield, T. D., J. J. Wild, and K. L. Wild. 1995. Managerial ownership, accounting choices, and informativeness of earnings. Journal of Accounting and Economics 20 (1): 61–91.
White, G. T., Wyer, J. C., and Janson, E. C. 1988. Peer review: proposed regulations and current compliance. Accounting Horizons 2 (June): 27–30.		zh_TW