-
2
-
-
76249108248
-
-
Accounting Research and Development Foundation (ARDF). 1999. Auditing Standard No. 33: Auditor report on financial statements. Taiwan: ARDF.
-
Accounting Research and Development Foundation (ARDF). 1999. Auditing Standard No. 33: Auditor report on financial statements. Taiwan: ARDF.
-
-
-
-
3
-
-
30344469920
-
Corporate governance and accounting scandals
-
Agrawal, A., and S. Chadha. 2005. Corporate governance and accounting scandals. Journal of Law and Economics 48(2):371-406.
-
(2005)
Journal of Law and Economics
, vol.48
, Issue.2
, pp. 371-406
-
-
Agrawal, A.1
Chadha, S.2
-
4
-
-
0035457190
-
Tacit knowledge: Some suggestions for operationalization
-
Ambrosini, V., and C. Bowman. 2001. Tacit knowledge: Some suggestions for operationalization. Journal of Management Studies 38(6):811-29.
-
(2001)
Journal of Management Studies
, vol.38
, Issue.6
, pp. 811-829
-
-
Ambrosini, V.1
Bowman, C.2
-
6
-
-
39549116244
-
-
Working paper, George Washington University
-
Baber, W. R., S. H. Kang, and L. Liang. 2006. Strong boards, external governance, and accounting restatements. Working paper, George Washington University.
-
(2006)
Strong boards, external governance, and accounting restatements
-
-
Baber, W.R.1
Kang, S.H.2
Liang, L.3
-
7
-
-
0001909834
-
The effect of audit quality on earnings management
-
Becker, C. L., M. L. DeFond, J. J. Jiambalvo, and K. R. Subramanyam. 1998. The effect of audit quality on earnings management. Contemporary Accounting Research 15(1):1-24.
-
(1998)
Contemporary Accounting Research
, vol.15
, Issue.1
, pp. 1-24
-
-
Becker, C.L.1
DeFond, M.L.2
Jiambalvo, J.J.3
Subramanyam, K.R.4
-
8
-
-
0007123803
-
Client satisfaction and Big 6 audit fees
-
Behn, B. K., J. V. Carcello, D. R. Hermanson, and R. Hermanson. 1999. Client satisfaction and Big 6 audit fees. Contemporary Accounting Research 16(4):587-608.
-
(1999)
Contemporary Accounting Research
, vol.16
, Issue.4
, pp. 587-608
-
-
Behn, B.K.1
Carcello, J.V.2
Hermanson, D.R.3
Hermanson, R.4
-
9
-
-
33645512944
-
Knowledge: From theory to practice to golden opportunity
-
Bonner, D. 2000. Knowledge: From theory to practice to golden opportunity. American Society for Training and Development 5(5):12-3.
-
(2000)
American Society for Training and Development
, vol.5
, Issue.5
, pp. 12-13
-
-
Bonner, D.1
-
10
-
-
0002043874
-
Determinants of auditor expertise
-
Bonner, S. E., and B. L. Lewis. 1990. Determinants of auditor expertise. Journal of Accounting Research 28 (Supplement) : 1-20.
-
(1990)
Journal of Accounting Research
, vol.28
, Issue.SUPPL.EMENT
, pp. 1-20
-
-
Bonner, S.E.1
Lewis, B.L.2
-
11
-
-
85002313783
-
The effect of organizational culture on communication and information
-
Brown, A., and K. Starkey. 1994. The effect of organizational culture on communication and information. Journal of Management Studies 31(6):807-28.
-
(1994)
Journal of Management Studies
, vol.31
, Issue.6
, pp. 807-828
-
-
Brown, A.1
Starkey, K.2
-
12
-
-
84993030130
-
Client size, auditor specialization, and fraudulent financial reporting
-
Carcello, J., and A. Nagy. 2004. Client size, auditor specialization, and fraudulent financial reporting. Managerial Auditing Journal 19(5):651-68.
-
(2004)
Managerial Auditing Journal
, vol.19
, Issue.5
, pp. 651-668
-
-
Carcello, J.1
Nagy, A.2
-
13
-
-
19944369416
-
Audit quality and earnings management for Taiwan IPO firms
-
Chen, K. Y., K. Lin, and J. Zhou. 2005. Audit quality and earnings management for Taiwan IPO firms. Managerial Auditing Journal 20(1):86-104.
-
(2005)
Managerial Auditing Journal
, vol.20
, Issue.1
, pp. 86-104
-
-
Chen, K.Y.1
Lin, K.2
Zhou, J.3
-
14
-
-
33747356582
-
Industry specialists, audit fees and auditor size: Evidence from Taiwan
-
Chen, K. Y., and S. Wu. 2004. Industry specialists, audit fees and auditor size: Evidence from Taiwan. Taiwan Accounting Review 5(2):41-69.
-
(2004)
Taiwan Accounting Review
, vol.5
, Issue.2
, pp. 41-69
-
-
Chen, K.Y.1
Wu, S.2
-
15
-
-
33747348159
-
Auditor brand name, industry specialization and earnings management: Evidence from Taiwanese companies
-
Chen, K. Y., S. Wu., and J. Zhou. 2006. Auditor brand name, industry specialization and earnings management: Evidence from Taiwanese companies. International Journal of Accounting Auditing and Performance Evaluation 3(2):194-219.
-
(2006)
International Journal of Accounting Auditing and Performance Evaluation
, vol.3
, Issue.2
, pp. 194-219
-
-
Chen, K.Y.1
Wu, S.2
Zhou, J.3
-
16
-
-
76249108536
-
Three threats to validity of choice-based and matched-sample studies in accounting research
-
Cram, D., V. Karan, and I. Stuart. 2009. Three threats to validity of choice-based and matched-sample studies in accounting research. Contemporary Accounting Research 26(2):477-516.
-
(2009)
Contemporary Accounting Research
, vol.26
, Issue.2
, pp. 477-516
-
-
Cram, D.1
Karan, V.2
Stuart, I.3
-
19
-
-
2142720242
-
Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC
-
Dechow, P. M., R. Sloan, and A. Sweeney. 1996. Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 13(1):1-36.
-
(1996)
Contemporary Accounting Research
, vol.13
, Issue.1
, pp. 1-36
-
-
Dechow, P.M.1
Sloan, R.2
Sweeney, A.3
-
20
-
-
0038743519
-
Auditor industry specialization and market segmentation: Evidence from Hong Kong
-
DeFond, M. L., J. R. Francis, and T. J. Wong. 2000. Auditor industry specialization and market segmentation: Evidence from Hong Kong. Auditing: A Journal of Practice & Theory 19(1):49-66.
-
(2000)
Auditing: A Journal of Practice & Theory
, vol.19
, Issue.1
, pp. 49-66
-
-
DeFond, M.L.1
Francis, J.R.2
Wong, T.J.3
-
21
-
-
0000316503
-
Incidence and circumstances of accounting errors
-
DeFond, M. L., and J. Jiambalvo. 1991. Incidence and circumstances of accounting errors. The Accounting Review 66(3):643-55.
-
(1991)
The Accounting Review
, vol.66
, Issue.3
, pp. 643-655
-
-
DeFond, M.L.1
Jiambalvo, J.2
-
22
-
-
3843123189
-
Auditor firm industry specialization and client disclosure quality
-
Dunn, K., and B. Mayhew. 2004. Auditor firm industry specialization and client disclosure quality. Review of Accounting Studies 9(1):35-58.
-
(2004)
Review of Accounting Studies
, vol.9
, Issue.1
, pp. 35-58
-
-
Dunn, K.1
Mayhew, B.2
-
23
-
-
0038400991
-
The effects of firm-wide and office-level industry expertise on audit pricing
-
Ferguson, A., J. Francis, and D. Stokes. 2003. The effects of firm-wide and office-level industry expertise on audit pricing. The Accounting Review 78(2):429-48.
-
(2003)
The Accounting Review
, vol.78
, Issue.2
, pp. 429-448
-
-
Ferguson, A.1
Francis, J.2
Stokes, D.3
-
24
-
-
0000915988
-
Accounting accruals and auditor reporting conservatism
-
Francis, J. R., and J. Krishnan. 1999. Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research 16(1):139-65.
-
(1999)
Contemporary Accounting Research
, vol.16
, Issue.1
, pp. 139-165
-
-
Francis, J.R.1
Krishnan, J.2
-
25
-
-
13844277037
-
-
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. The Accounting Review 80(1):113-36.
-
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. The Accounting Review 80(1):113-36.
-
-
-
-
27
-
-
77954263328
-
City markets as a unit of analysis in audit research and the re-examination of Big 6 market shares
-
Francis, J. R., D. J. Stokes, and D. Anderson. 1999. City markets as a unit of analysis in audit research and the re-examination of Big 6 market shares. Abacus 35(2):185-206.
-
(1999)
Abacus
, vol.35
, Issue.2
, pp. 185-206
-
-
Francis, J.R.1
Stokes, D.J.2
Anderson, D.3
-
28
-
-
76249110817
-
-
General Accounting Office (GAO). 2002. Financial statement restatements: Trends, market impacts, regulatory responses, and remaining challenges. GAO-03-138. Washington, DC: GAO.
-
General Accounting Office (GAO). 2002. Financial statement restatements: Trends, market impacts, regulatory responses, and remaining challenges. GAO-03-138. Washington, DC: GAO.
-
-
-
-
29
-
-
76249132797
-
-
General Accounting Office (GAO). 2003. Public accounting firms: Required study on the potential effects of mandatory audit firm rotation. GAO-04-216. Washington, DC: GAO.
-
General Accounting Office (GAO). 2003. Public accounting firms: Required study on the potential effects of mandatory audit firm rotation. GAO-04-216. Washington, DC: GAO.
-
-
-
-
30
-
-
3142618718
-
Audit firm industry expertise: A review and synthesis of the archival literature
-
Gramling, A. A., and D. Stone. 2001. Audit firm industry expertise: A review and synthesis of the archival literature. Journal of Accounting Literature 20(1):1-29.
-
(2001)
Journal of Accounting Literature
, vol.20
, Issue.1
, pp. 1-29
-
-
Gramling, A.A.1
Stone, D.2
-
31
-
-
33751570715
-
Creating a web of collective wisdom
-
Head, B. 2001. Creating a web of collective wisdom. Australian Financial Review 20(6):1-2.
-
(2001)
Australian Financial Review
, vol.20
, Issue.6
, pp. 1-2
-
-
Head, B.1
-
32
-
-
0000097622
-
Sticky information and the locus of problem solving: Implications for innovation
-
Hippel, E. V. 1994. Sticky information and the locus of problem solving: Implications for innovation. Management Science 40(4):429-39.
-
(1994)
Management Science
, vol.40
, Issue.4
, pp. 429-439
-
-
Hippel, E.V.1
-
34
-
-
3843136244
-
The effect of accounting restatements on earnings revisions and the'estimated cost of capital
-
Hribar, P., and N. T. Jenkins. 2004. The effect of accounting restatements on earnings revisions and the'estimated cost of capital. Review of Accounting Studies 9(2-3):337-56.
-
(2004)
Review of Accounting Studies
, vol.9
, Issue.2-3
, pp. 337-356
-
-
Hribar, P.1
Jenkins, N.T.2
-
35
-
-
76249112776
-
Evaluation apprehension and perceived benefit in interpersonal and database knowledge sharing
-
August 9-14, Denver, CO
-
Inner, B., P. Bordia, and D. Abusah. 2002. Evaluation apprehension and perceived benefit in interpersonal and database knowledge sharing. Academy of Management Annual Conference, August 9-14, Denver, CO.
-
(2002)
Academy of Management Annual Conference
-
-
Inner, B.1
Bordia, P.2
Abusah, D.3
-
36
-
-
33751119928
-
The financial expertise of CFOs and accounting restatements
-
Jagadison, K., J. C. Aier, M. T. Gunlock, and D. Lee. 2005. The financial expertise of CFOs and accounting restatements. Accounting Horizons 19(3):123-35.
-
(2005)
Accounting Horizons
, vol.19
, Issue.3
, pp. 123-135
-
-
Jagadison, K.1
Aier, J.C.2
Gunlock, M.T.3
Lee, D.4
-
37
-
-
0347311013
-
Characteristics of firms correcting previously reported earnings
-
Kinney, W., and L. McDaniel. 1989. Characteristics of firms correcting previously reported earnings. Journal of Accounting and Economics 11(1):71-93.
-
(1989)
Journal of Accounting and Economics
, vol.11
, Issue.1
, pp. 71-93
-
-
Kinney, W.1
McDaniel, L.2
-
38
-
-
2642518118
-
-
Kinney, W, Z. V. Palmrose, and S. Scholz. 2004. Auditor independence, non-audit services, and restatements: Was the U. S. government right? Journal of Accounting Research 42(3):561-88.
-
Kinney, W, Z. V. Palmrose, and S. Scholz. 2004. Auditor independence, non-audit services, and restatements: Was the U. S. government right? Journal of Accounting Research 42(3):561-88.
-
-
-
-
39
-
-
0038819875
-
Behavioral research in auditing and its impact on audit education
-
Knechel, W. 2000. Behavioral research in auditing and its impact on audit education. Issues in Accounting Education 15(4):695-712.
-
(2000)
Issues in Accounting Education
, vol.15
, Issue.4
, pp. 695-712
-
-
Knechel, W.1
-
40
-
-
0038067059
-
Does Big 6 auditor industry expertise constrain earnings management?
-
Krishnan, G. V. 2003. Does Big 6 auditor industry expertise constrain earnings management? Accounting Horizons 17 (Supplement) : 1-16.
-
(2003)
Accounting Horizons
, vol.17
, Issue.SUPPL.EMENT
, pp. 1-16
-
-
Krishnan, G.V.1
-
41
-
-
33645685909
-
The association between Big 6 auditor industry expertise and the asymmetric timeliness of earnings
-
Krishnan, G. V. 2005. The association between Big 6 auditor industry expertise and the asymmetric timeliness of earnings. Journal of Accounting, Auditing and Finance 20(3):209-28.
-
(2005)
Journal of Accounting, Auditing and Finance
, vol.20
, Issue.3
, pp. 209-228
-
-
Krishnan, G.V.1
-
42
-
-
3142616556
-
A comparison of auditors' self-reported industry expertise and alternative measures of industry specialization
-
Krishnan, J. 2001. A comparison of auditors' self-reported industry expertise and alternative measures of industry specialization. Asia-Pacific Journal of Accounting and Economics 8(2):127-42.
-
(2001)
Asia-Pacific Journal of Accounting and Economics
, vol.8
, Issue.2
, pp. 127-142
-
-
Krishnan, J.1
-
43
-
-
34548289334
-
Corporate governance, accounting outcomes, and organizational performance
-
Larcker, D. R, S. A. Richardson, and I. Tuna. 2007. Corporate governance, accounting outcomes, and organizational performance. The Accounting Review 82(4):963-1008.
-
(2007)
The Accounting Review
, vol.82
, Issue.4
, pp. 963-1008
-
-
Larcker, D.R.1
Richardson, S.A.2
Tuna, I.3
-
46
-
-
0001166819
-
Modeling the determinants of auditing expertise
-
Libby, R., and H. Tan. 1994. Modeling the determinants of auditing expertise. Accounting, Organizations and Society 19(8):701-16.
-
(1994)
Accounting, Organizations and Society
, vol.19
, Issue.8
, pp. 701-716
-
-
Libby, R.1
Tan, H.2
-
49
-
-
0002288036
-
Audit fees, indu-2stry specialization, and compliance with GAAS reporting standards
-
O'Keefe, T., R. King, and K. Gaver. 1994. Audit fees, indu-2stry specialization, and compliance with GAAS reporting standards. Auditing: A Journal of Practice & Theory 13(2):41-55.
-
(1994)
Auditing: A Journal of Practice & Theory
, vol.13
, Issue.2
, pp. 41-55
-
-
O'Keefe, T.1
King, R.2
Gaver, K.3
-
50
-
-
0036017574
-
Error detection by industry specialized teams during sequential audit review
-
Owhoso, V., W., Messier, and J. Lynch. 2002. Error detection by industry specialized teams during sequential audit review. Journal of Accounting Research 40(3):883-900.
-
(2002)
Journal of Accounting Research
, vol.40
, Issue.3
, pp. 883-900
-
-
Owhoso, V.W.1
Messier2
Lynch, J.3
-
51
-
-
0001873667
-
Predicting takeover targets: A methodological and empirical analysis
-
Palepu, K. G. 1986. Predicting takeover targets: A methodological and empirical analysis. Jo-urnal of Accounting and Economics 8(1):3-35.
-
(1986)
Jo-urnal of Accounting and Economics
, vol.8
, Issue.1
, pp. 3-35
-
-
Palepu, K.G.1
-
54
-
-
0003806577
-
-
London: Routledge and Kegan Paul
-
Polanyi, M. 1966. The tacit dimension. London: Routledge and Kegan Paul.
-
(1966)
The tacit dimension
-
-
Polanyi, M.1
-
55
-
-
33751579006
-
Knowledge capture
-
April 4
-
Power, K. 2000. Knowledge capture. Sydney Morning Herald Online, April 4. http://global.factiva.com/en/arch/display.asp.
-
(2000)
Sydney Morning Herald Online
-
-
Power, K.1
-
56
-
-
2642561237
-
Initial evidence on the association between nonaudit fees and restated financial statements
-
Raghunandan, K., W. Read, and J. Whisenant. 2003. Initial evidence on the association between nonaudit fees and restated financial statements. Accounting Horizons 17(3):223-34.
-
(2003)
Accounting Horizons
, vol.17
, Issue.3
, pp. 223-234
-
-
Raghunandan, K.1
Read, W.2
Whisenant, J.3
-
57
-
-
0000614555
-
Does size matter? The influence of large clients on office-level auditor reporting decisions
-
Reynolds, J. K., and J. R. Francis. 2001. Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics 30(3):375-400.
-
(2001)
Journal of Accounting and Economics
, vol.30
, Issue.3
, pp. 375-400
-
-
Reynolds, J.K.1
Francis, J.R.2
-
59
-
-
0002745670
-
Regression standard errors in clustered samples
-
Rogers, W. H. 1994. Regression standard errors in clustered samples. Stata Technical Bulletin 3(13):19-23.
-
(1994)
Stata Technical Bulletin
, vol.3
, Issue.13
, pp. 19-23
-
-
Rogers, W.H.1
-
60
-
-
0000726715
-
The conditions and consequences of evaluation apprehension
-
eds. R. Rosenthal and R. L. Rosnow, New York: Academic
-
Rosenberg, M. 1969. The conditions and consequences of evaluation apprehension. In Artifacts in Behavioral Research, eds. R. Rosenthal and R. L. Rosnow, 279-349. New York: Academic.
-
(1969)
Artifacts in Behavioral Research
, pp. 279-349
-
-
Rosenberg, M.1
-
65
-
-
0001311775
-
The process of knowledge transfer: A diachronic analysis of stickiness
-
Szulanski, G. 2000. The process of knowledge transfer: A diachronic analysis of stickiness. Organizational Behavior and Human Decision Processes 82(1):9-27.
-
(2000)
Organizational Behavior and Human Decision Processes
, vol.82
, Issue.1
, pp. 9-27
-
-
Szulanski, G.1
-
66
-
-
33751564485
-
Enhancing knowledge sharing in public accounting firms
-
Vera-Munoz, S. C, J. L. Ho, and C. W. Chow. 2006. Enhancing knowledge sharing in public accounting firms. Accounting Horizons 20(2):133-55.
-
(2006)
Accounting Horizons
, vol.20
, Issue.2
, pp. 133-155
-
-
Vera-Munoz, S.C.1
Ho, J.L.2
Chow, C.W.3
-
67
-
-
0002609453
-
The future of accounting, part III: Reliability and auditor independence
-
Wallman, S. 1996. The future of accounting, part III: Reliability and auditor independence. Accounting Horizons 10(4):76-97.
-
(1996)
Accounting Horizons
, vol.10
, Issue.4
, pp. 76-97
-
-
Wallman, S.1
-
68
-
-
0002117120
-
The effect of industry specialization on hypothesis generation and audit planning decisions
-
Wright, S., and A. Wright. 1997. The effect of industry specialization on hypothesis generation and audit planning decisions. Behavioral Research in Accounting 9 (Supplement) : 273-94.
-
(1997)
Behavioral Research in Accounting
, vol.9
, Issue.SUPPL.EMENT
, pp. 273-294
-
-
Wright, S.1
Wright, A.2
-
70
-
-
0001953906
-
Methodological issues related to the estimation of financial distress prediction model
-
Zmijewski, M. E. 1984. Methodological issues related to the estimation of financial distress prediction model. Journal of Accounting Research 22 (Supplement) : 59-82.
-
(1984)
Journal of Accounting Research
, vol.22
, Issue.SUPPL.EMENT
, pp. 59-82
-
-
Zmijewski, M.E.1
|