| 2025-11 |
Does Collaboration Experience between Audit Partners Affect Earnings Comparability? |
article |
web page(28) |
| 2025-10 |
PCAOB inspection frequency and internal control opinion quality |
article |
web page(130) |
| 2025-09 |
Does Audit Partner Industry Expertise Reduce Boilerplate Language in Key Audit Matter (KAM) Reporting? |
article |
web page(119) |
| 2025-08 |
Mandatory Audit Partner Rotation and Audit Quality: Evidence from Input and Output of Audits |
conference |
pdf(26) |
| 2024-10 |
COVID-19對資本市場與企業的影響：一套會計視野的分析 |
report |
web page(18) |
| 2024-07 |
Is Client-Specific Information Useful to Investors? Evidence From Key Audit Matter Reports |
article |
web page(604) |
| 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 |
web page(519) |
| 2023-05 |
Auditors’ legal liability and client firms’ comparability: evidence from China |
article |
web page(502) |
| 2022-07 |
The impact of PCAOB international registration on audit quality and audit fees: Evidence from China |
article |
web page(596) |
| 2022-06 |
Does visibility of an engagement partner’s association with recent client restatements increase fee pressures from non-restating clients? |
article |
web page(666) |
| 2021-12 |
關鍵查核事項是制式八股文嗎？ |
article |
pdf(561) |
| 2021-10 |
審計對盈餘可比性的影響：法律責任、會計師特性與關鍵查核事項 |
report |
web page(16) |
| 2021-08 |
How do auditors respond to accounting restatements? Evidence on audit staff allocation |
article |
pdf(521) |
| 2021-08 |
Legal liability, audit manpower allocation and audit quality: Evidence from Japan |
article |
pdf(614) |
| 2021-06 |
關鍵查核事項複雜度與股價崩跌風險 |
article |
pdf(690) |
| 2021-03 |
Misstatements and Internal Control over Operations and Compliance |
article |
pdf(589) |
| 2021-02 |
關鍵查核報告的語言複雜程度與股價崩跌風險 |
report |
web page(19) |
| 2020-11 |
Determinants and Consequences of Voluntary Corporate Social Responsibility Disclosure: Evidence from Private Firms |
article |
pdf(662) |
| 2019-12 |
利用中國數據的財務會計與審計研究 |
article |
pdf(599) |
| 2019-04 |
The impact of internal audit attributes on the effectiveness of internal control over operations and compliance. |
article |
pdf(701) |
| 2019-01 |
廣義內部控制缺失之系列研究：財務報導與非財務報導有關的內部控制 |
report |
web page(11) |
| 2019-01 |
The Consequences of Providing Lower Quality Audits at the Engagement Partner Level |
article |
web page(575) |
| 2018-07 |
Client importance and audit quality: evidence from China |
article |
pdf(525) |
| 2017-11 |
自願性提供企業社會責任報告書的影響因素與經濟後果：來自非上市公司的證據 |
report |
web page(19) |
| 2017-04 |
誠信經營與企業社會責任報告書之揭露與確信 |
article |
pdf(463) |
