المؤلفون: Rainsbury, Elizabeth, Bandara, Saman, Perera, Ahesha

المصدر: Asian Review of Accounting, 2022, Vol. 31, Issue 1, pp. 42-56.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/ARA-04-2022-0106

المؤلفون: Thanh Nga Doan, Thu Trang Ta, Duc Cuong Pham, La Soa Nguyen, Hoai Nam Tran

المصدر: Investment Management & Financial Innovations, Vol 18, Iss 4, Pp 131-140 (2021)

مصطلحات موضوعية: Big 4 audit firms, discretionary accruals, earnings management, modified audit opinion, Vietnamese listed companies, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/15742/IMFI_2021_04_Doan.pdf; https://doaj.org/toc/1810-4967; https://doaj.org/toc/1812-9358

URL الوصول: https://doaj.org/article/6ae4a6b10d3b4df5a6cd163406cdf49a

المؤلفون: Smith, Christelle

مصطلحات موضوعية: Audit style, Big 4 audit firms, Comparability, International Financial Reporting Standards (IFRS)

وصف الملف: application/pdf

Relation: 1090-6738 (print); 1099-1123 (online); http://hdl.handle.net/2263/90500

الاتاحة: http://hdl.handle.net/2263/90500
https://doi.org/10.1111/ijau.12296

المؤلفون: Lyubimov, Alexey

المصدر: Managerial Auditing Journal, 2019, Vol. 34, Issue 4, pp. 393-437.

URL الوصول: http://www.emeraldinsight.com/doi/10.1108/MAJ-07-2018-1938

المؤلفون: Ali Raza, Wan Nordin Wan Hussin, Jamaliah Abdul Majid

المصدر: Accounting, Vol 5, Iss 4, Pp 135-144 (2019)

مصطلحات موضوعية: Audit Market, Concentration Ratio, Capital Market, Big 4 Audit Firms, Auditor Workload, Staffing Ratio, Accounting. Bookkeeping, HF5601-5689

وصف الملف: electronic resource

Relation: https://doaj.org/toc/2369-7393; https://doaj.org/toc/2369-7407

URL الوصول: https://doaj.org/article/13f865eb5026498fa4445f641482fbc9

المؤلفون: Nicolene Wesson

المصدر: South African Journal of Business Management, Vol 52, Iss 1, Pp e1-e13 (2021)

مصطلحات موضوعية: audit market concentration, mandatory audit firm rotation, big 4 audit firms, audit quality, audit firm tenure, emerging market, jse., Management. Industrial management, HD28-70, Business, HF5001-6182

وصف الملف: electronic resource

Relation: https://sajbm.org/index.php/sajbm/article/view/2426; https://doaj.org/toc/2078-5585; https://doaj.org/toc/2078-5976

URL الوصول: https://doaj.org/article/c65e0b8d0e304347becb78103d3adf1f

المؤلفون: Hoai Nam Tran, Thanh Nga Doan, Thu Trang Ta, La Soa Nguyen, Duc Cuong Pham

المصدر: Investment Management & Financial Innovations, Vol 18, Iss 4, Pp 131-140 (2021)

مصطلحات موضوعية: Economics and Econometrics, Auditor's report, Index (economics), discretionary accruals, business.industry, Strategy and Management, Vietnamese listed companies, Accounting, Earnings management, modified audit opinion, Big 4 audit firms, HG1-9999, Business and International Management, business, Empirical evidence, Publication, Finance, earnings management

URL الوصول: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::bb49c4461489b8ff538107d6486e6f76
https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/15742/IMFI_2021_04_Doan.pdf

المؤلفون: Park, Sambock, Kim, Imhyeon, Kim, Wooyoung

المصدر: Journal of Applied Business Research (JABR); Vol. 33 No. 6 (2017); 1095-1112 ; 2157-8834 ; 0892-7626

مصطلحات موضوعية: Listed Firms, Unlisted Firms, Investment Efficiency, Big 4 Audit Firms

وصف الملف: application/pdf

Relation: https://clutejournals.com/index.php/JABR/article/view/10048/10152; https://clutejournals.com/index.php/JABR/article/view/10048

الاتاحة: https://clutejournals.com/index.php/JABR/article/view/10048
https://doi.org/10.19030/jabr.v33i6.10048

المؤلفون: Wesson, Nicolene

مصطلحات موضوعية: Audit market concentration, Mandatory audit firm rotation, Big 4 audit firms, Audit quality, Audit firm tenure, Emerging markets, JSE

وصف الملف: 13 Pages; application/pdf

Relation: 2078-5585 (Print); 2078-5976 (Online); http://hdl.handle.net/10019.1/125805

الاتاحة: http://hdl.handle.net/10019.1/125805

المؤلفون: Clark, Stan, Jordan, Charles E., Simmons, Valerie

المصدر: Faculty Publications

مصطلحات موضوعية: earnings management, earnings rounding, earnings per share, audit quality, Big 4 audit firms, non-Big 4 audit firms, Accounting, Business

Relation: https://aquila.usm.edu/fac_pubs/16851; https://pdfs.semanticscholar.org/8d91/8bda5fdb00cd332b534c5517f1cb99603f77.pdf

الاتاحة: https://aquila.usm.edu/fac_pubs/16851
https://pdfs.semanticscholar.org/8d91/8bda5fdb00cd332b534c5517f1cb99603f77.pdf

المؤلفون: Sever Mališ, Sanja, Brozović, Mateja, Žager, Lajoš

المساهمون: Šimurina, Jurica, Nančinović Braje, Ivana, Pavić, Ivana

مصطلحات موضوعية: ComputingMilieux_MANAGEMENTOFCOMPUTINGANDINFORMATIONSYSTEMS, audit of financial statements, audit concentration, audit market, audit reform, Big 4 audit firms, ComputingMilieux_LEGALASPECTSOFCOMPUTING

URL الوصول: https://explore.openaire.eu/search/publication?articleId=57a035e5b1ae::4381384395cbdee69a242a10cee2f6e2
https://www.bib.irb.hr/1071689

المؤلفون: Hsu, Hsuehen

المصدر: DEStech Transactions on Social Science, Education and Human Science; 3rd International Conference on Social Science (ICSS 2016) ; 2475-0042

مصطلحات موضوعية: Audit report lag, Financial leverage, Big 4 audit firms

Relation: https://www.dpi-journals.com/index.php/dtssehs/article/view/9058

الاتاحة: https://www.dpi-journals.com/index.php/dtssehs/article/view/9058
https://doi.org/10.12783/dtssehs/icss2016/9058

المؤلفون: Zahid Irshad Younas, Patrick Velte, Khadija Ashfaq

المصدر: Younas, Z I, Velte, P & Ashfaq, K 2014, ' Audit pricing in China and Pakistan : A comparative review of audit practices ' Accounting and Management Information Systems, vol 13, no. 1, pp. 98-110 .

مصطلحات موضوعية: jel:M41, jel:M42, audit pricing, corporate governance, client risk, big 4 audit firms, audit quality, Management studies

URL الوصول: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::384328647f6901ebbd772004dcd4210b
http://fox.leuphana.de/portal/de/publications/audit-pricing-in-china-and-pakistan(c27d35bb-ca08-48ef-a982-a290155a102a).html

المؤلفون: 陳昱安, Chen, Yu-An

المساهمون: 張祐慈, Chang, Yu-Tzu

مصطلحات موضوعية: 審計品質, 年資差異, 學歷程度差異, 非四大會計師事務所, Audit quality, Experience mismatch, Education mismatch, Non-big 4 audit firms

وصف الملف: 1912674 bytes; application/pdf

Relation: 一、中文文獻\n王鐘霆，2006，上市（櫃）公司會計師事務所選擇及其審計品質，臺北大學會計研究所碩士論文。\n\n李建然與林秀鳳，2005，會計師任期與異常應計數之關聯性研究，管理評論，第24卷第4期（10月）：103-126。\n\n李建然與林秀鳳，2013，大型會計師事務所之審計品質真的比非大型會計師事務所好嗎？從抑制盈餘管理的角度探討―控制自我選擇偏誤的重要性，中華會計學刊，第9卷第1期（1月）：77-110。\n\n李建然與高惠松，2007，會計師事務所人力資本與審計品質之關聯性研究，人力資源管理學報，第7卷第3期（9月）：45-64。\n\n邱秀清，2002，會計師事務所規模對審計品質之影響，商學學報，第10卷：11-27。\n\n張文瀞，2001，審計品質對上市公司盈餘管理之影響，當代會計，第2卷第2期：195-214。\n\n二、英文文獻\nAntle, R. 1982. The auditor as an economic agent. Journal of Accounting Research: 503-527.\n\nBalsam, S., J. Krishnan, and J. S. Yang. 2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice & Theory 22(2): 71-97.\n\nBecker, 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.\n\nBennett, G. B., and R. C. Hatfield. 2013. The effect of the social mismatch between staff auditors and client management on the collection of audit evidence. The Accounting Review 88(1): 31-50.\n\nBenston, G. 1975. Accountant’s integrity and financial reporting. Financial Executive 43(8): 10-14.\n\nBerger, A. N., T. Kick, and K. Schaeck. 2014. Executive board composition and bank risk taking. Journal of Corporate Finance 28: 48-65.\n\nBertrand, M., and A. Schoar. 2003. Managing with style: The effect of managers on firm policies. The Quarterly Journal of Economics 118(4): 1169-1208.\n\nCarcello, J. V., and C. Li. 2013. Costs and benefits of requiring an engagement partner signature: Recent experience in the United Kingdom. The Accounting Review 88(5): 1511-1546.\n\nCarey, P., and R. Simnett. 2006. Audit partner tenure and audit quality. The Accounting Review 81(3): 653-676.\n\nCasterella, 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(1): 123-140.\n\nChen, 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.\n\nChen, S., S. Y. Sun, and D. Wu. 2010. Client importance, institutional improvements, and audit quality in China: An office and individual auditor level analysis. The Accounting Review 85(1): 127-158.\n\nChi, W., and H. Huang. 2005. Discretionary accruals, audit-firm tenure and audit-partner tenure: Empirical evidence from Taiwan. Journal of Contemporary Accounting & Economics 1(1): 65-92.\n\nChung, H., and S. Kallapur. 2003. Client importance, nonaudit services, and abnormal accruals. The Accounting Review 78(4): 931-955.\n\nDeAngelo, H., L. DeAngelo, and D. J. Skinner. 1994. Accounting choice in troubled companies. Journal of Accounting and Economics 17(1-2): 113-143.\n\nDeAngelo, L. E. 1981. Auditor size and audit quality. Journal of Accounting and Economics 3(3): 183-199.\n\nDeAngelo, L. E. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review 61(3): 400.\n\nDechow, P. M., R. G. Sloan, and A. P. Sweeney. 1995. Detecting earnings management. Accounting Review: 193-225.\n\nDeFond, M., and J. Zhang. 2014. A review of archival auditing research. Journal of Accounting and Economics 58(2-3): 275-326.\n\nDollinger, M. J. 1984. Environmental boundary spanning and information processing effects on organizational performance. Academy of Management Journal 27(2): 351-368.\n\nDopuch, N., and D. Simunic. 1982. Competition in auditing: An assessment. Fourth Symposium on Auditing Research 401: 405. Urbana, IL: University of Illinois.\n\nDoyle, J. T., W. Ge, and S. McVay. 2007. Accruals quality and internal control over financial reporting. The Accounting Review 82(5): 1141-1170.\n\nDye, R. A. 1993. Auditing standards, legal liability, and auditor wealth. Journal of Political Economy 101(5): 887-914.\n\nEl-Dyasty, M. M. 2004. Accounting profession and web assurance service. Available at SSRN 484282.\n\nEmby, C., and R. A. Davidson. 1998. The effects of engagement factors on auditor independence: Canadian evidence. Journal of International Accounting, Auditing and Taxation 7(2): 163-179.\n\nFrancis, J. R., E. L. Maydew, and H. C. Sparks. 1999. The role of Big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice & Theory 18(2):17-34.\n\nFrankel, 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(s-1): 71-105.\n\nFudenberg, D., and J. Tirole. 1995. A theory of income and dividend smoothing based on incumbency rents. Journal of Political Economy 103(1): 75-93.\n\nGhosh, A., and D. Moon. 2005. Auditor tenure and perceptions of audit quality. The Accounting Review 80(2): 585-612.\n\nGoldman, A., and B. Barlev. 1974. The auditor-firm conflict of interests: Its implications for independence. The Accounting Review 49(4): 707-718.\n\nGore, A., S. Matsunaga, and P. E. Yeung. 2007. The relation between financial monitoring and incentives for chief financial officers. Unpublished Working Paper, George Washington University.\n\nGraham, J. R., C. R. Harvey, and S. Rajgopal. 2005. The economic implications of corporate financial reporting. Journal of Accounting and Economics 40(1-3): 3-73.\n\nGraham, J., and C. Harvey. 2002. How do CFOs make capital budgeting and capital structure decisions? Journal of Applied Corporate Finance 15(1): 8-23.\n\nGramling, A. A., and D. N. Stone. 1998. A review and evaluation of industry concentration, specialization, experience, and knowledge research in auditing. Specialization, Experience, and Knowledge Research in Auditing (July).\n\nGul, F. A., D.Wu, and Z. Yang. 2013. Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review 88(6): 1993-2023.\n\nHambrick, D. C., and P. A. Mason. 1984. Upper echelons: The organization as a reflection of its top managers. Academy of Management Review 9(2): 193-206.\n\nHealy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics 7(1-3): 85-107.\n\nHoitash, R., M. M. Krishnan, and S. Sankaraguruswamy. 2002. Earnings quality and price quality. Srinivasan, Earnings Quality and Price Quality (July).\n\nHsieh, Yung-Ming, and Y. C. Tsai. 2004. “Do auditors mitigate earnings management in audit process?” Proceedings of the Fourth Asia Pacific Interdisciplinary Research in Accounting Conference, Singapore.\n\nKellogg, R. L. 1984. Accounting activities, security prices, and class action lawsuits. Journal of Accounting and Economics 6(3): 185-204.\n\nKinney, W. R., R. D. Martin, and R. Martin. 1994. Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies. Auditing 13(1): 149-156.\n\nKlein, B., and K. Leffler. 1981. The role of price in guaranteeing quality. Journal of Political Economy 89(4): 615-641.\n\nKofman, F., and J. Lawarrée. 1996. On the optimality of allowing collusion. Journal of Public Economics 61(3): 383-407.\n\nKothari, S. P., A. J. Leone, and C. E. Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics 39(1): 163-197.\n\nLennox, C. S. 1999. Audit quality and auditor size: An evaluation of reputation and deep pockets hypotheses. Journal of Business Finance & Accounting 26(7‐8): 779-805.\nMyers, J. N., L. A. Myers, and T. C. Omer. 2003. Exploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation? The Accounting Review 78(3): 779-799.\n\nNelson, M., and H. T. Tan. 2005. Judgment and decision making research in auditing: A task, person, and interpersonal interaction perspective. Auditing: A Journal of Practice & Theory 24(s-1): 41-71.\n\nPalmrose, Z. V. 1988. 1987 Competitive Manuscript Co-Winner: An analysis of auditor litigation and audit service quality. Accounting Review: 55-73.\n\nParkash, M., and C. F. Venable. 1993. Auditee incentives for auditor independence: The case of nonaudit services. Accounting Review: 113-133.\n\nReynolds, J. K., and J. R. Francis. 2000. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics 30(3): 375-400.\n\nRoychowdhury, S. 2006. Earnings management through real activities manipulation. Journal of Accounting and Economics 42(3): 335-370.\n\nSchipper, K. 1989. Earnings management. Accounting Horizons 3(4): 91.\n\nSimunic, D. A. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research: 679-702.\n\nTihanyi, L., A. E. Ellstrand, C. M. Daily, and D. R. Dalton. 2000. Composition of the top management team and firm international diversification. Journal of Management 26(6): 1157-1177.\n\nTrompeter, G. 1994. The effect of partner compensation schemes and generally accepted accounting principles on audit partner judgment. Auditing 13(2): 56.\n\nVroom, V. H., and B. Pahl. 1971. Relationship between age and risk taking among managers. Journal of Applied Psychology 55(5): 399.\n\nWarfield, 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.\n\nWatts, R. L., and J. L. Zimmerman. 1986. Positive Accounting Theory. New Jersey: Prentice-Hall.\n\nWiersema, M. F., and K. A. Bantel. 1992. Top management team demography and corporate strategic change. Academy of Management Journal 35(1): 91-121.\n\nZhang, X. F. 2007. Accruals, investment, and the accrual anomaly. The Accounting Review 82(5): 1333-1363.; G0106353015; https://nccur.lib.nccu.edu.tw//handle/140.119/129210; https://nccur.lib.nccu.edu.tw/bitstream/140.119/129210/1/301501.pdf

الاتاحة: https://nccur.lib.nccu.edu.tw//handle/140.119/129210
https://doi.org/10.6814/NCCU202000371
https://nccur.lib.nccu.edu.tw/bitstream/140.119/129210/1/301501.pdf

المؤلفون: 熊芳瑩

المساهمون: 周玲臺

مصطلحات موضوعية: 關係人交易, 審計品質, 專業屬性, 四大事務所, 產業專家, related party transactions, audit quality, auditor attributes, big 4 audit firms, industry specialist audit firms

وصف الملف: 944005 bytes; application/pdf

Relation: 中文文獻\n1.李奕萱，2013，關係人交易與審計品質－以台灣高科技公司為例，國立政治大學會計研究所碩士論文。\n2.李建然、陳信吉與湯麗芬，2013，客戶重要性與審計品質－從簽證會計師角度分析，當代會計，第14 卷，第2 期：147-174。\n3.許智順、簡俱揚、黃媺婷與陳燕錫，2012，產業專家會計師事務所對關係人交易之影響，商管科技季刊，第13 卷，第2 期：99-129。\n4.葉銀華、蘇裕惠、柯承恩與李冠德，2003，公司治理機制對關係人交易的影響，證券市場發展季刊，第15 卷，第4 期：69-109。\n5.廖秀梅、王貞靜與戚務君，2012，一套臺灣完整的審計公費資訊告訴我們什麼？中華會計學刊，第8 卷，第1 期：49-88。\n6.廖秀梅、洪筱雯，2010，非審計服務、會計師任期與審計品質，當代會計，第11 卷，第2 期：151-178。\nReferences\n1.American Institute of Certified Public (AICPA). 2001. Accounting and Auditing for Related Party Transactions: A toolkit for accountants and auditors. New York, NY: AICPA. \n2.Ball, R. andG. Foster. 1982. Corporate financial-reporting -a methodological review of empirical-research. Journal of Accounting Research20(supplement): 161-234.\n3.Balsam, S., J.Krishnan,and J. S. Yang.2003. Auditor industry specialization and earnings quality. Auditing: A Journal of Practice andTheory22(2):71-97. \n4.Beasley, M. S., J. V. Carcello, and D. R. Hermanson. 2001. Top 10 Audit Deficiencies: SEC Sanctions. Journal of Accountancy 191 (4): 63–67. \n5.Becker, C. L., M. L. DeFond, J. Jiambalvo, and K. R. Subramanyam. 1998. The effect of audit quality on earning management. Contemporary Accounting Research15 (spring): 1-24.\n6.Bedard, J., and S. Biggs. 1991. The Effect of Domain-Specific Experience on Evaluation of Management Representation in Analytical Procedures. Auditing:A Journal of Practice & Theory10 (Supplement): 77–95.\n7.Bell, T., and J. Carcello. 2000. A Decision Aid for Assessing the Likelihood of Fraudulent Financial Reporting. Auditing: A Journal of Practice & Theory 19(1): 169-184. \n8.Bennouri,M., M.Nekhili,and P.Touron. 2012. Does Auditors’ Reputation DiscourageRelatedParty Transactions? The French Case. Working paper.\n9.Cahan, S., J. Godfrey, J. Hamilton, and D. Jeter. 2008. Auditor specialization, auditor dominance, and audit fees: The role of investment opportunities.The Accounting Review83 (6): 1393–1424.\n10.Chi, Hsin-Yi, and Chen-Lung Chin. 2011. Firm Versus Partner Measures of Auditor Industry Expertise and Effects on Auditor Quality. Auditing: A Journal of Practice & Theory 30 (2): 201–29. \n11.Chow, G. C. 1960.Tests of Equality between Sets of Coefficients in Two Linear Regression.Econometrica26(3): 591-605.\n12.Clatworthy, Mark A., Christopher K.M. Pong, and Woon K. Wong. 2012. Auditor Quality Effects on the Relationship Between Accruals, Cash Flows and Equity Returns: a Variance Decomposition Analysis.Accounting and Business Research42 (4): 419–439. \n13.DeAngelo, L. E. 1981. Audit size and audit quality. Journal of Accounting and Economics3 (December): 183-199.\n14.Dechow, P. M.,R. G. Sloan,andA. P. Sweeney. 1995.Detecting Earnings Management. The Accounting Review70: 193–225.\n15.DeFond, M. L., and J. M. Jiambalvo. 1994. Debt Covenant violation and manipulation of accruals. Journal of Accounting and Economics17 (January): 145-176.\n16.DeZoort, F. T., D. Hermanson, D. Archambeault, and S. Reed. 2002. Audit Committee Effectiveness:A Synthesis of the Empirical Audit Committee Literature. Journal of Accounting Literature21:38–75.\n17.Francis, J. R., E. L. Maydew, and H. C. Sparks. 1999. The role of big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice and Theory18 (fall): 17-34.\n18.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.Accounting Review80 (1) (January): 113–136.\n19.Frankel, R. M., M. F. Johnson, and K. K. Nelson. 2002. The relation between auditors’ fees for nonaudit services and earnings management. The Accounting Review77 (Supplement): 71-105.\n20.Gordon, E.A., E.Henry, and D.Palia. 2004. Related Party Transactions and Corporate Governance. 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K. Reynolds.2002. Audit‐Firm Tenure and the Quality of Financial Reports. Contemporary accounting research19(4):637-660.\n27.Johnstone, K. M., C.Li, andS. Luo. 2011. Client-auditor supply chain relationships, audit quality, and audit pricing. Auditing: A Journal of Practice and Theory: forthcoming.\n28.Kothari, S. P., A. J. Leone, and C. E. Wasley. 2005. Performance matched discretionary accrual measures. Journal of Accounting and Economics39 (January): 163-197.\n29.Krishnan, G. V.2003. Does big 6 auditor industry expertise constrain earnings management? Accounting Horizons17(Supplement):1-16.\n30.Louwers, T. J., E.Henry, B. J.Reed, andE. A.Gordon.2008. Deficiencies in auditing related-party transactions: Insights from AAERs. Current Issues in Auditing2(2):A10-A16.\n31.Reichelt, Kenneth J., and Dechun Wang. 2010. National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality. 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Contemporary Accounting Research21 (3): 719–7.; G0993530131; https://nccur.lib.nccu.edu.tw//handle/140.119/68525; https://nccur.lib.nccu.edu.tw/bitstream/140.119/68525/1/013101.pdf

الاتاحة: https://nccur.lib.nccu.edu.tw//handle/140.119/68525
https://nccur.lib.nccu.edu.tw/bitstream/140.119/68525/1/013101.pdf

المؤلفون: 熊芳瑩

مصطلحات موضوعية: 關係人交易, 審計品質, 專業屬性, 四大事務所, 產業專家, related party transactions, audit quality, auditor attributes, big 4 audit firms, industry specialist audit firms

الاتاحة: http://thesis.lib.nccu.edu.tw/cgi-bin/cdrfb3/gsweb.cgi?o=dstdcdr&i=sid=%22G0993530131%22.