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題名 產業專家、會計師任期與盈餘管理關聯性之實證研究
作者 吳品慧
貢獻者 郭弘卿
吳品慧
關鍵詞 產業專家
會計師任期
裁決性應計數
盈餘管理
Industry specialization
Auditor tenure
Discretionary accruals
Earnings management
日期 2004
上傳時間 11-九月-2009 17:36:26 (UTC+8)
摘要 本研究以我國1994年至2003年由四大會計師事務所查核簽證之上市上櫃公司為研究對象,探討會計師之產業專精與任期及其交互作用對於查核品質之影響,其中以裁決性應計數作為查核品質之代理變數,並同時採用會計師事務所及合夥會計師在特定產業之市場佔有率,作為產業專家之衡量指標。實證結果發現,產業專家可以限制受查客戶透過裁決性應計數從事盈餘管理,而以合夥會計師為基礎所計算之市場佔有率較會計師事務所為基礎所計算之市場佔有率,更能解釋審計品質的差異。在任期方面,研究結果顯示,會計師任期愈長愈能限制盈餘管理,而任期對於裁決性應計數絕對値之影響係反映於任期較長會計師之查核年資。但進一步檢測會計師對管理當局操弄盈餘向上或向下的態度是否隨著任期之增長而有所不同時,本研究發現,當管理當局操弄盈餘使其降低時,會計師任期增長愈能抑制管理當局向下操弄盈餘以預留未來盈餘空間;而在管理當局操弄盈餘使其增加時,會計師任期增長則沒有理由支持具查核品質。此外,在產業專家與任期之交互作用對查核品質影響方面,實證結果發現,產業專家會計師抑制盈餘管理的能力較非產業專家好,所以較不須要透過任期的增加來提升其偵測盈餘管理的能力。
This study uses the sample comprised of listed and OTC firms in Taiwan during 1994-2003 and examines the effects of auditor industry specialization, auditor tenure and the interaction on audit quality. I use discretionary accruals as proxies for audit quality and industry specialization is measured in terms of both audit firm market share in an industry and auditor market share in an industry. My empirical results provide evidence that industry specialist auditors can restrict accruals-based earnings management and explain the differentiation of audit quality more than industry specialist audit firms. About auditor tenure, I find that absolute discretionary accruals decline with auditor tenure and tenure traced at the longer auditor tenure is superior to shorter auditor tenure. The results show that longer auditor tenure enhances audit quality. In addition, a further analysis shows that the clients have motivations on income-decreasing earnings management, auditors can limit management’s ability to create reserve to manage future earnings. But the clients have motivations on income-increasing earnings management, the study did not provide sufficient evidences to explain that audit quality is improved with tenure. Besides, the result of empirical analysis support my estimation about the interaction between auditor industry specialization and auditor tenure. The industry specialist auditors mitigate earnings management more than nonspecialist auditors and don’t enhance audit quality through extending auditor tenure.
參考文獻 一、中文部分
台灣證券交易所股份有限公司審閱上市公司財務報告作業程序
吳元富,2003,會計師任期與財務預測誤差,國立臺灣大學會計研究所未出版碩士論文。
李建然及陳政芳,2004,審計客戶重要性與盈餘管理:以五大事務所組別為觀察標的,會計評論,第38期:59-80。
李建然及林秀鳳,2004,會計師任期與異常應計數之關聯性研究,會計理論與實務研討會
范宏書及陳慶隆,2004,會計師任期與盈餘品質之關係,會計理論與實務研討會
財團法人中華民國證券櫃檯買賣中心審閱上櫃公司財務報告作業程序
會計師辦理公開發行公司財務報告查核簽證核准準則
二、英文部分
Balsam, S., J. Krishnan., and J. Yang. 2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory: 71-97.
Beasley, M.S., and K. Petroni. 2001. Board Independence and Audit Firm Type. Auditing: A Journal of Practice & Theory 20 (March): 97-114.
Becker, C., M. Defond, J. Jiambalvo, and K. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (Spring): 1-24.
Bedard, J., and S. Biggs. 1991. The effect domain-specific experience on evaluation of management representation in analytical procedures. Auditing: A Journal of Practice & Theory (Supplement): 77-95.
Bell T., F. Marrs, I. Soloman, and H. Thomas. 1997. Auditing Organizations through A strategic Lens. The KPMG Business Measurement Process. Montvale, NJ: KPMG Peat Marwick, LLP.
Carcello, J. V., and A. L. Nagy. 2002. Auditor Industry Specialization and Fraudulent Financial Reporting. Working paper, University of Tennessee and John Carroll University, Cleveland, Ohio.
Casterella, J. R., J. R. Francis., B. L. Lewis., and P. L. Walker. 2004. Auditor industry specialization, client bargaining power, and audit pricing. Auditing: A Journal of Practice & Theory 23: 123-140.
Craswell, A., J. Francis, and S. Taylor. 1995. Auditor brand name reputations and industry specialization. Journal of Accounting and Economics 3: 297-322.
DeAngelo, L. 1981a. Auditor Independence, Low-Balling, and Disclosure Regulation. Journal of Accounting and Economics, 113-127.
DeAngelo, L. 1981b. Auditor size and audit quality. Journal of Accounting and Economics 3 (December): 183-199.
Dechow, P., R. Sloan, and A. Sweeney. 1995. Detecting earnings management. The Accounting Review 70: 193-225.
Dopuch, N., and D. Simunic. 1982. The competition in auditing: An assessment. In Fourth Symposium on Auditing Research. Urbana, IL: University Illinois at Urbana –Champaign.
Dunn. K. A., B. W. Mayhew, and S. G. Morsfield. 2000. Auditor Industry Specialization and Client Disclosure Quality. Working paper, Baruch College of City University of New York, University of Wisconsin, and The Capital Markets Company.
Dye, R. 1993. Auditing standards, legal liability and auditor wealth. Journal of Political Economy 101: 887-914.
Ferguson, A., J. Francis., and D. Stokes. 2003. The effects of firm-wide and office-level industry expertise on audit pricing. The Accounting Review: 429-448.
Francis, J., and J. Krishnan. 1999. Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research 16: 135-165.
Frankel, R., J. Marilyn and K. Nelson. 2002. The Relations between Auditors’ Fee for Non-Audit Services and Earning Quality. The Accounting Review 77: 71-105.
Geiger, M. A., and K. Raghunandan. 2002. Auditor tenure and audit reporting failures. Auditing: A Journal of Practice & Theory 21(March) : 67-78.
Ghosh, A. and D. Moon. 2003. Does auditor tenure impair audit quality? Working paper, The Securities and Exchange Commission.
Johnson, P., K. Jamal, and R. Berryman. 1991. Effects of framing on auditor decisions. Organization Behavior and Human Decisions Process 50: 75-105.
Johnson, V. E., I. K. Khurana, and J. K. Reynolds. 2002. Audit-firm tenure and the quality of financial reports. Contemporary Accounting Research 19 (4): 637-660.
Jones, J. 1991. Earnings management during import relief investigations. Journal of Accounting Research 29 (Autumn): 193-228.
Krishnan, G. 2003. Does big 6 auditor industry expertise constrain earnings management? Accounting Horizons 17 (Supplement): 1-16.
Kwon, S. 1996. The impact of competition within the client’s industry specialization on the auditor selection decision. Auditing: A Journal of Practice &Theory (Spring): 53-70.
Maletta, M., and A. Wright. 1996. Audit evidence planning: An examination of industry error characteristics. Auditing:A Journal of Practice &Theory (Spring): 71-86.
Mautz, R. K., and H. A. Sharaf. 1961. The Philosophy of Auditing. American Accounting Association Monograph N0. 6. Sarasota, FL: American Accounting Association.
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.
Palmrose, Z-V. 1986. Audit fees and auditor size: Further evidence. Journal of Accounting Research 24 (Spring): 97-110.
Petty, R. and S. Cuganesan. 1996. Auditor Rotation: Framing the Debate. Australian Accountant 66 (May): 40-41.
Press, E., and J. Weintrop. 1990. Accounting-based constraints in public and private debt agreements: their association with leverage and impact on accounting choice. Journal of Accounting and Economics 12: 65-95.
Rangan, S. 1998. Earnings management and the performance of seasoned equity offerings. Journal of financial Economics 50: 101-122.
Sarbanes-Oxley Act, 2002, Public Law No:107-204. GPO: Washington,DC.
Shockley, R., and R. Holt. 1983. A behavioral investigation of supplier differentiation in the market for audit service. Journal of Accounting Research 21 (Autumn): 545-564.
Simon, D. T., and J. R. Francis. 1988. The effect of auditor change on audit fees: Tests of price cutting and price recovery. The Accounting Review 63: 255-269.
Solomon, I., M. Shields, and R. Whittington. 1999. What do industry- specialist auditors know? Journal of Accounting Research (Spring): 191-208.
Walker, P. L., B. L. Lewis, and J. R. Casterella. 2001. Mandatory Auditor Rotation: Arguments and Current Evidence. Accounting Enquiries 10 (Spring/Summer): 209-242.
Watts, R., and J. Zimmerman. 1983. Agent problems, auditing, and the theory of the firm: some evidence. Journal of Law and Economics 26 (October): 613-633.
Warfield, T., J. Wild, and K. Wild. 1995. Managerial Ownership, Accounting Choices,and Informativeness of Earnings. Journal of Accounting and Economics 20: 61-69.
White, H. 1980. Heteroskedasticity consistent covariance matrix estimator and a direct test of heterokedasticity. Econometrica 48: 817-838.
Yardley, J., N. Kauffman, T. Cairney, and D. Albrecht. 1992. Supplier behavior in the U.S. audit market. Journal of Accounting Literature 11: 151-184.
描述 碩士
國立政治大學
會計研究所
92353009
93
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0923530091
資料類型 thesis
dc.contributor.advisor 郭弘卿zh_TW
dc.contributor.author (作者) 吳品慧zh_TW
dc.creator (作者) 吳品慧zh_TW
dc.date (日期) 2004en_US
dc.date.accessioned 11-九月-2009 17:36:26 (UTC+8)-
dc.date.available 11-九月-2009 17:36:26 (UTC+8)-
dc.date.issued (上傳時間) 11-九月-2009 17:36:26 (UTC+8)-
dc.identifier (其他 識別碼) G0923530091en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/30290-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計研究所zh_TW
dc.description (描述) 92353009zh_TW
dc.description (描述) 93zh_TW
dc.description.abstract (摘要) 本研究以我國1994年至2003年由四大會計師事務所查核簽證之上市上櫃公司為研究對象,探討會計師之產業專精與任期及其交互作用對於查核品質之影響,其中以裁決性應計數作為查核品質之代理變數,並同時採用會計師事務所及合夥會計師在特定產業之市場佔有率,作為產業專家之衡量指標。實證結果發現,產業專家可以限制受查客戶透過裁決性應計數從事盈餘管理,而以合夥會計師為基礎所計算之市場佔有率較會計師事務所為基礎所計算之市場佔有率,更能解釋審計品質的差異。在任期方面,研究結果顯示,會計師任期愈長愈能限制盈餘管理,而任期對於裁決性應計數絕對値之影響係反映於任期較長會計師之查核年資。但進一步檢測會計師對管理當局操弄盈餘向上或向下的態度是否隨著任期之增長而有所不同時,本研究發現,當管理當局操弄盈餘使其降低時,會計師任期增長愈能抑制管理當局向下操弄盈餘以預留未來盈餘空間;而在管理當局操弄盈餘使其增加時,會計師任期增長則沒有理由支持具查核品質。此外,在產業專家與任期之交互作用對查核品質影響方面,實證結果發現,產業專家會計師抑制盈餘管理的能力較非產業專家好,所以較不須要透過任期的增加來提升其偵測盈餘管理的能力。zh_TW
dc.description.abstract (摘要) This study uses the sample comprised of listed and OTC firms in Taiwan during 1994-2003 and examines the effects of auditor industry specialization, auditor tenure and the interaction on audit quality. I use discretionary accruals as proxies for audit quality and industry specialization is measured in terms of both audit firm market share in an industry and auditor market share in an industry. My empirical results provide evidence that industry specialist auditors can restrict accruals-based earnings management and explain the differentiation of audit quality more than industry specialist audit firms. About auditor tenure, I find that absolute discretionary accruals decline with auditor tenure and tenure traced at the longer auditor tenure is superior to shorter auditor tenure. The results show that longer auditor tenure enhances audit quality. In addition, a further analysis shows that the clients have motivations on income-decreasing earnings management, auditors can limit management’s ability to create reserve to manage future earnings. But the clients have motivations on income-increasing earnings management, the study did not provide sufficient evidences to explain that audit quality is improved with tenure. Besides, the result of empirical analysis support my estimation about the interaction between auditor industry specialization and auditor tenure. The industry specialist auditors mitigate earnings management more than nonspecialist auditors and don’t enhance audit quality through extending auditor tenure.en_US
dc.description.tableofcontents 目錄……………………………………………………………………….....i
     圖目錄…………………………………………………………………………ii
     表目錄……………………………………………………………………….iii
     第一章 緒論…………………………………………………………………..1
     第一節 研究動機與目的………………………………………………………1
     第二節 研究問題………………………………………………………………4
     第三節 論文架構………………………………………………………………5
     第二章 文獻探討…………………………………………………………....6
     第一節 盈餘品質之衡量………………………………………............6
     第二節 產業專家相關文獻……………………………………………………9
     第三節 會計師查核年資相關文獻………………………………………….14
     第三章 研究方法…………………………………………………………….20
     第一節 研究假說…………………………………………………………….20
     第二節 變數衡量…………………………………………………………….24
     第三節 實證模型…………………………………………………………….31
     第四節 樣本選取及資料來源……………………………………………….34
     第四章 實證結果與分析…………………………………………………….36
     第一節 敍述統計量………………………………………………………….36
     第二節 單變量檢定………………………………………………………….42
     第三節 複迴歸結果………………………………………………………….48
     第四節 敏感性測試………………………………………………………….59
     第五章 研究結論與建議…………………………………………………….61
     第一節 研究結論…………………………………………………………….61
     第二節 研究限制…………………………………………………………….63
     第三節 研究建議…………………………………………………………….64
     參考文獻……………………………………………………………………..65
     
     圖 目 錄
     【圖一】產業專家與任期交互作用對裁決性應計數絕對值影響之關係圖22
     
     表 目 錄
     【表一】樣本來源……..........................................35
     【表二】變數敘述統計量…………….……….……………….………….38
     【表三】四大會計師事務所在1994 - 2003 之產業市場佔有率…………39
     【表四】四大事務所專精產業與非專精產業之裁決性應計數……………40
     【表四續】四大事務所專精產業與非專精產業之裁決性應計數………..41
     【表五】各事務所簽發意見類型………………………………….……….41
     【表六】單變量檢定–以專家與非專家分組…………….…………….…44
     【表七】相關係數矩陣………………………………………………………47
     【表八】迴歸分析—產業專家以事務所市場佔有率衡量,任期追溯至事務所............................................................57
     【表九】迴歸分析—產業專家以會計師市場佔有率衡量,任期追溯至會計師............................................................58
     【表十】敏感性分析………………………………………..……………..60
zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0923530091en_US
dc.subject (關鍵詞) 產業專家zh_TW
dc.subject (關鍵詞) 會計師任期zh_TW
dc.subject (關鍵詞) 裁決性應計數zh_TW
dc.subject (關鍵詞) 盈餘管理zh_TW
dc.subject (關鍵詞) Industry specializationen_US
dc.subject (關鍵詞) Auditor tenureen_US
dc.subject (關鍵詞) Discretionary accrualsen_US
dc.subject (關鍵詞) Earnings managementen_US
dc.title (題名) 產業專家、會計師任期與盈餘管理關聯性之實證研究zh_TW
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) 一、中文部分zh_TW
dc.relation.reference (參考文獻) 台灣證券交易所股份有限公司審閱上市公司財務報告作業程序zh_TW
dc.relation.reference (參考文獻) 吳元富,2003,會計師任期與財務預測誤差,國立臺灣大學會計研究所未出版碩士論文。zh_TW
dc.relation.reference (參考文獻) 李建然及陳政芳,2004,審計客戶重要性與盈餘管理:以五大事務所組別為觀察標的,會計評論,第38期:59-80。zh_TW
dc.relation.reference (參考文獻) 李建然及林秀鳳,2004,會計師任期與異常應計數之關聯性研究,會計理論與實務研討會zh_TW
dc.relation.reference (參考文獻) 范宏書及陳慶隆,2004,會計師任期與盈餘品質之關係,會計理論與實務研討會zh_TW
dc.relation.reference (參考文獻) 財團法人中華民國證券櫃檯買賣中心審閱上櫃公司財務報告作業程序zh_TW
dc.relation.reference (參考文獻) 會計師辦理公開發行公司財務報告查核簽證核准準則zh_TW
dc.relation.reference (參考文獻) 二、英文部分zh_TW
dc.relation.reference (參考文獻) Balsam, S., J. Krishnan., and J. Yang. 2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory: 71-97.zh_TW
dc.relation.reference (參考文獻) Beasley, M.S., and K. Petroni. 2001. Board Independence and Audit Firm Type. Auditing: A Journal of Practice & Theory 20 (March): 97-114.zh_TW
dc.relation.reference (參考文獻) Becker, C., M. Defond, J. Jiambalvo, and K. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15 (Spring): 1-24.zh_TW
dc.relation.reference (參考文獻) Bedard, J., and S. Biggs. 1991. The effect domain-specific experience on evaluation of management representation in analytical procedures. Auditing: A Journal of Practice & Theory (Supplement): 77-95.zh_TW
dc.relation.reference (參考文獻) Bell T., F. Marrs, I. Soloman, and H. Thomas. 1997. Auditing Organizations through A strategic Lens. The KPMG Business Measurement Process. Montvale, NJ: KPMG Peat Marwick, LLP.zh_TW
dc.relation.reference (參考文獻) Carcello, J. V., and A. L. Nagy. 2002. Auditor Industry Specialization and Fraudulent Financial Reporting. Working paper, University of Tennessee and John Carroll University, Cleveland, Ohio.zh_TW
dc.relation.reference (參考文獻) Casterella, J. R., J. R. Francis., B. L. Lewis., and P. L. Walker. 2004. Auditor industry specialization, client bargaining power, and audit pricing. Auditing: A Journal of Practice & Theory 23: 123-140.zh_TW
dc.relation.reference (參考文獻) Craswell, A., J. Francis, and S. Taylor. 1995. Auditor brand name reputations and industry specialization. Journal of Accounting and Economics 3: 297-322.zh_TW
dc.relation.reference (參考文獻) DeAngelo, L. 1981a. Auditor Independence, Low-Balling, and Disclosure Regulation. Journal of Accounting and Economics, 113-127.zh_TW
dc.relation.reference (參考文獻) DeAngelo, L. 1981b. Auditor size and audit quality. Journal of Accounting and Economics 3 (December): 183-199.zh_TW
dc.relation.reference (參考文獻) Dechow, P., R. Sloan, and A. Sweeney. 1995. Detecting earnings management. The Accounting Review 70: 193-225.zh_TW
dc.relation.reference (參考文獻) Dopuch, N., and D. Simunic. 1982. The competition in auditing: An assessment. In Fourth Symposium on Auditing Research. Urbana, IL: University Illinois at Urbana –Champaign.zh_TW
dc.relation.reference (參考文獻) Dunn. K. A., B. W. Mayhew, and S. G. Morsfield. 2000. Auditor Industry Specialization and Client Disclosure Quality. Working paper, Baruch College of City University of New York, University of Wisconsin, and The Capital Markets Company.zh_TW
dc.relation.reference (參考文獻) Dye, R. 1993. Auditing standards, legal liability and auditor wealth. Journal of Political Economy 101: 887-914.zh_TW
dc.relation.reference (參考文獻) Ferguson, A., J. Francis., and D. Stokes. 2003. The effects of firm-wide and office-level industry expertise on audit pricing. The Accounting Review: 429-448.zh_TW
dc.relation.reference (參考文獻) Francis, J., and J. Krishnan. 1999. Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research 16: 135-165.zh_TW
dc.relation.reference (參考文獻) Frankel, R., J. Marilyn and K. Nelson. 2002. The Relations between Auditors’ Fee for Non-Audit Services and Earning Quality. The Accounting Review 77: 71-105.zh_TW
dc.relation.reference (參考文獻) Geiger, M. A., and K. Raghunandan. 2002. Auditor tenure and audit reporting failures. Auditing: A Journal of Practice & Theory 21(March) : 67-78.zh_TW
dc.relation.reference (參考文獻) Ghosh, A. and D. Moon. 2003. Does auditor tenure impair audit quality? Working paper, The Securities and Exchange Commission.zh_TW
dc.relation.reference (參考文獻) Johnson, P., K. Jamal, and R. Berryman. 1991. Effects of framing on auditor decisions. Organization Behavior and Human Decisions Process 50: 75-105.zh_TW
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