| 2026-04 |
Key audit matter disclosures and earnings comparability |
article |
說明頁(107) |
| 2026-03 |
What affects the inconsistency between KAMs and CAMs? Evidence from cross-listed firms |
article |
說明頁(29) |
| 2026-01 |
PCAOB inspection frequency and internal control opinion quality |
article |
說明頁(152) |
| 2025-11 |
Does Collaboration Experience between Audit Partners Affect Earnings Comparability? |
article |
說明頁(57) |
| 2025-09 |
Does Audit Partner Industry Expertise Reduce Boilerplate Language in Key Audit Matter (KAM) Reporting? |
article |
說明頁(143) |
| 2024-07 |
Is Client-Specific Information Useful to Investors? Evidence From Key Audit Matter Reports |
article |
說明頁(678) |
| 2023-07 |
Do auditors change their individual style? Examining the effects of client importance and competition on auditors' influence on earnings comparability in China |
article |
說明頁(536) |
| 2023-05 |
Auditors’ legal liability and client firms’ comparability: evidence from China |
article |
說明頁(528) |
| 2022-07 |
The impact of PCAOB international registration on audit quality and audit fees: Evidence from China |
article |
說明頁(617) |
| 2022-06 |
Does visibility of an engagement partner’s association with recent client restatements increase fee pressures from non-restating clients? |
article |
說明頁(689) |
| 2021-12 |
關鍵查核事項是制式八股文嗎？ |
article |
pdf(580) |
| 2021-08 |
Legal liability, audit manpower allocation and audit quality: Evidence from Japan |
article |
pdf(614) |
| 2021-08 |
How do auditors respond to accounting restatements? Evidence on audit staff allocation |
article |
pdf(522) |
| 2021-06 |
關鍵查核事項複雜度與股價崩跌風險 |
article |
pdf(691) |
| 2021-03 |
Misstatements and Internal Control over Operations and Compliance |
article |
pdf(597) |
| 2020-11 |
Determinants and Consequences of Voluntary Corporate Social Responsibility Disclosure: Evidence from Private Firms |
article |
pdf(684) |
| 2019-12 |
利用中國數據的財務會計與審計研究 |
article |
pdf(601) |
| 2019-04 |
The impact of internal audit attributes on the effectiveness of internal control over operations and compliance. |
article |
pdf(704) |
| 2019-01 |
The Consequences of Providing Lower Quality Audits at the Engagement Partner Level |
article |
說明頁(588) |
| 2018-07 |
Client importance and audit quality: evidence from China |
article |
pdf(529) |
| 2017-04 |
誠信經營與企業社會責任報告書之揭露與確信 |
article |
pdf(468) |
| 2017-03 |
The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality |
article |
pdf(937) |
| 2015-02 |
A Quantile Regression Analysis on Corporate Governance and Cost of Bank Loans: A Research Note |
article |
說明頁(451) |
| 2014-12 |
強制合夥會計師輪調當年度的審計品質分析 |
article |
pdf(816) |
| 2014-01 |
Does an Auditor’s Within-Industry Market Share Still Capture Auditor Industry Expertise in a Mandatory Audit Partner Rotation Regime? |
article |
pdf(1550) |
