메뉴 건너뛰기




Volumn 24, Issue 6, 2009, Pages 523-541

The association between auditor quality and human capital

Author keywords

Auditors; Human capital; Public sector accounting; Taiwan

Indexed keywords


EID: 68649120679     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686900910966512     Document Type: Article
Times cited : (50)

References (34)
  • 4
    • 84896930624 scopus 로고
    • Firm resources and sustained competitive advantage
    • Barney, J.B. (1991), Firm resources and sustained competitive advantage, Journal of Management, Vol. 17, pp. 99-120.
    • (1991) Journal of Management , vol.17 , pp. 99-120
    • Barney, J.B.1
  • 5
    • 0001620552 scopus 로고    scopus 로고
    • Resource-based theories of competitive advantage: A ten year retrospective on the resource-based view
    • Barney, J.B. (2001), Resource-based theories of competitive advantage: a ten year retrospective on the resource-based view, Journal of Management, Vol. 6, pp. 643-50.
    • (2001) Journal of Management , vol.6 , pp. 643-50
    • Barney, J.B.1
  • 7
    • 0002043874 scopus 로고
    • Determinants of auditor expertise
    • Booner, S.E. and Lewis, B.L. (1990), Determinants of auditor expertise, The Accounting Review, Vol. 28 No. 3, pp. 1-28.
    • (1990) The Accounting Review , vol.28 , Issue.3 , pp. 1-28
    • Booner, S.E.1    Lewis, B.L.2
  • 9
    • 68649091833 scopus 로고    scopus 로고
    • Resource configurations over the life cycle of ventures
    • in Reynolds, P. et al. (Eds), Frontiers of Entrepreneurship Research, 1997 Proceedings of the Seventeenth Annual Entrepreneurship Research Conference, Centre for Entrepreneurial Studies, Babson College, Wellesley, MA
    • Bush, C., Greene, P., Hart, M. and Edelman, L. (1997), Resource configurations over the life cycle of ventures, in Reynolds, P. et al. (Eds), Frontiers of Entrepreneurship Research, 1997 Proceedings of the Seventeenth Annual Entrepreneurship Research Conference, Centre for Entrepreneurial Studies, Babson College, Wellesley, MA.
    • (1997)
    • Bush, C.1    Greene, P.2    Hart, M.3    Edelman, L.4
  • 10
    • 84155182470 scopus 로고    scopus 로고
    • Continuing professional education in transition 1981-2000
    • Cervero, R.M. (2001), Continuing professional education in transition 1981-2000, International Journal of Lifelong Education, Vol. 20 Nos 1/2, pp. 16-30.
    • (2001) International Journal of Lifelong Education , vol.20 , Issue.1-2 , pp. 16-30
    • Cervero, R.M.1
  • 11
    • 53249144060 scopus 로고    scopus 로고
    • The association between continuing professional education and financial performance of public accounting firms
    • Chen, Y.S., Chang, B.G. and Lee, C.C. (2008), The association between continuing professional education and financial performance of public accounting firms, International Journal of Human Resource Management, Vol. 19 No. 9, pp. 1720-37.
    • (2008) International Journal of Human Resource Management , vol.19 , Issue.9 , pp. 1720-37
    • Chen, Y.S.1    Chang, B.G.2    Lee, C.C.3
  • 12
    • 68649126919 scopus 로고    scopus 로고
    • With CPA exam, perfect makes the practice
    • Christopher, R.C. (2005), With CPA exam, perfect makes the practice, CPA Journal, Vol. 76 No. 2, pp. 1-2.
    • (2005) CPA Journal , vol.76 , Issue.2 , pp. 1-2
    • Christopher, R.C.1
  • 13
    • 84997901925 scopus 로고    scopus 로고
    • The association between auditor quality and auditor size: An analysis of small CPA firms
    • Colbert, G. and Murray, D. (1998), The association between auditor quality and auditor size: an analysis of small CPA firms, Journal of Accounting, Auditing and Finance, Vol. 13, pp. 135-50.
    • (1998) Journal of Accounting, Auditing and Finance , vol.13 , pp. 135-50
    • Colbert, G.1    Murray, D.2
  • 15
    • 0002522505 scopus 로고
    • The association between changes in client firm agency costs and auditor switching
    • DeFond, M.L. (1992), The association between changes in client firm agency costs and auditor switching, Auditing: A Journal of Practice & Theory, Vol. 11 No. 1, pp. 16-31.
    • (1992) Auditing: A Journal of Practice & Theory , vol.11 , Issue.1 , pp. 16-31
    • DeFond, M.L.1
  • 16
    • 0001542955 scopus 로고
    • Determinants of audit quality in the public sector
    • Deis, D.R. and Giroux, G.A. (1992), Determinants of audit quality in the public sector, The Accounting Review, Vol. 67, pp. 462-79.
    • (1992) The Accounting Review , vol.67 , pp. 462-79
    • Deis, D.R.1    Giroux, G.A.2
  • 17
    • 8644242295 scopus 로고    scopus 로고
    • What do we know about audit quality
    • Francis, J.R. (2004), What do we know about audit quality, The British Accounting Review, Vol. 36, pp. 345-68.
    • (2004) The British Accounting Review , vol.36 , pp. 345-68
    • Francis, J.R.1
  • 18
    • 0001139875 scopus 로고
    • Auditor changes: A joint test of theories relating to agency costs and auditor differentiation
    • Francis, J.R. and Wilson, E.R. (1988), Auditor changes: a joint test of theories relating to agency costs and auditor differentiation, The Accounting Review, Vol. 63, pp. 663-82.
    • (1988) The Accounting Review , vol.63 , pp. 663-82
    • Francis, J.R.1    Wilson, E.R.2
  • 19
    • 67651087523 scopus 로고    scopus 로고
    • Promoting audit quality
    • FRC, discussion paper, Financial Reporting Council, London, November
    • FRC (2006), Promoting audit quality, discussion paper, Financial Reporting Council, London, November.
    • (2006)
  • 20
    • 0015691555 scopus 로고
    • Where are we in the theory of information
    • Hirshleifer, J. (1973), Where are we in the theory of information, The American Economic Review, Vol. 63 No. 2, pp. 31-9.
    • (1973) The American Economic Review , vol.63 , Issue.2 , pp. 31-9
    • Hirshleifer, J.1
  • 21
    • 77951576555 scopus 로고    scopus 로고
    • Audit quality and auditor size: An evaluation of reputation and deep pockets hypotheses
    • Lennox, C. (1999), Audit quality and auditor size: an evaluation of reputation and deep pockets hypotheses, Journal of Business, Finance and Accounting, Vol. 26, pp. 99-805.
    • (1999) Journal of Business, Finance and Accounting , vol.26 , pp. 99-805
    • Lennox, C.1
  • 22
    • 0000128595 scopus 로고
    • Experience and the ability to explain audit findings
    • Libby, R. and Frederick, D.M. (1990), Experience and the ability to explain audit findings, Journal of Accounting Research, Vol. 28 No. 2, pp. 348-67.
    • (1990) Journal of Accounting Research , vol.28 , Issue.2 , pp. 348-67
    • Libby, R.1    Frederick, D.M.2
  • 25
    • 0002964344 scopus 로고
    • Conformance to GAAS reporting standards in municipal audits and the economics of auditing: The effects of audit firm size, CPA examination performance, and competition
    • O'Keefe, T.B. and Westort, P.J. (1992), Conformance to GAAS reporting standards in municipal audits and the economics of auditing: the effects of audit firm size, CPA examination performance, and competition, Research in Accounting Regulation, Vol. 6, pp. 39-77.
    • (1992) Research in Accounting Regulation , vol.6 , pp. 39-77
    • O'Keefe, T.B.1    Westort, P.J.2
  • 26
    • 0002283160 scopus 로고    scopus 로고
    • Expectations of service quality as an industrial market segmentation variable
    • Pitt, L., Morris, M.H. and Oosthuizen, P. (1996), Expectations of service quality as an industrial market segmentation variable, Service Industries Journal, Vol. 16 No. 1, pp. 1-9.
    • (1996) Service Industries Journal , vol.16 , Issue.1 , pp. 1-9
    • Pitt, L.1    Morris, M.H.2    Oosthuizen, P.3
  • 27
    • 68649108002 scopus 로고    scopus 로고
    • Potential standard quality control standards
    • SAG, paper presented at PCAOB Standing Advisory Group Meeting, Washington, DC, June 21-22
    • SAG (2004), Potential standard quality control standards, paper presented at PCAOB Standing Advisory Group Meeting, Washington, DC, June 21-22.
    • (2004)
  • 28
    • 85008736512 scopus 로고
    • Job market signaling
    • Spence, A.M. (1974a), Job market signaling, Quarterly Journal of Economics, Vol. 87 No. 3, pp. 355-74.
    • (1974) Quarterly Journal of Economics , vol.87 , Issue.3 , pp. 355-74
    • Spence, A.M.1
  • 30
    • 0000239715 scopus 로고
    • The theory of screening education and distribution of income
    • Stiglitz, J.E. (1975), The theory of screening education and distribution of income, The American Economic Review, Vol. 65, pp. 283-300.
    • (1975) The American Economic Review , vol.65 , pp. 283-300
    • Stiglitz, J.E.1
  • 31
    • 0000771043 scopus 로고
    • State boards of accountancy: Quality review and positive enforcement programs
    • Wallace, W.A. and Campbell, R.L. (1988), State boards of accountancy: quality review and positive enforcement programs, Research in Accounting Regulation, Vol. 2, pp. 123-54.
    • (1988) Research in Accounting Regulation , vol.2 , pp. 123-54
    • Wallace, W.A.1    Campbell, R.L.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.