一、中文部分：
王明昌與周邦營，2014，公司治理與分析師盈餘預測誤差，建國科大社會人文期刊，33(2)，19-38。
王韶濱與許明曄，2011，資訊透明度與財務分析師預測行為，當代會計，12(2)：115-148。
李建然與周俊德，2002，管理當局信譽與自願性盈餘預測資訊內涵關係之研究，會計評論，第 34 期：77-99。
林姿均，2013，管理當局能力與管理當局自願性盈餘預測之關聯性，國立政治大學會計學系學位論文。
林慧真，2008，自願設置審計委員會決定因素之研究，國立成功大學會計學系學位論文。
林維珩與陳昭蓉，2005，股票市場對強制性財務預測誤差預期之研究，管理學報，22(5)：585-606。
洪芳潔，2014，審計委員會之設立及其品質對分析師預測之影響，國立成功大學會計學研究所學位論文。
張瑞當、方俊儒與朱正雄，2007，代理成本對自願性盈餘預測揭露之影響，交大管理學報，27(2)：29-53。曹壽民與林哲弘，2012，家族企業與自願性財務預測，會計學報，4(2)：71-113。
陳瑞斌、劉立倫與翁慈青，2006，公司治理與分析師預測誤差/離散性關係之研究，台灣金融財務季刊，7(3)：53-93。
黃劭彥、鐘宇軒與歐建民，2009，股權結構、背書保證、會計師核閱與自願性財務預測精準度之關聯性研究，當代會計，10(1)：29-62。
黃瓊慧與許周全，2001，機構投資人對自願性盈餘預測之影響，東吳大學與中華會計教育學會聯合主辦會計理論與實務研討會。
鄭桂蕙、余俊憲和王蘭芬，2012，內部控制缺失與應計品質-獨立董監之調節效果，東吳經濟商學學報，(79)：81-120。葉銀華與林志豪，2014，上市櫃公司要設置審計委員會？審計委員會與盈餘管理之研究，輔仁管理評論，21(3)：1-22。
二、英文部分
Abbott, L. J., S. Parker, and G. F. Peters. 2004. Audit committee characteristics and restatements. Auditing: A Journal of Practice &; Theory 23(1): 69-87.
Abernathy, J. L., D. Herrmann., T. Kang, and G. V. Krishnan. 2013. Audit committee financial expertise and properties of analyst earnings forecasts. Advances in Accounting 29(1): 1-11.
Ajinkya, B. B., and M. J. Gift. 1984. Corporate managers’ earnings forecasts and symmetrical adjustments of market expectations. Journal of Accounting Research 22(2): 425-445.
Ajinkya, B., S. Bhojraj, and P. Sengupta. 2005. The association between outside directors, institutional investors and the properties of management earnings forecasts. Journal of Accounting Research 43(3): 343-376.
Ali, A., T. Y. Chen, and S. Radhakrishnan. 2007. Corporate disclosures by family firms. Journal of Accounting and Economics 44(1): 238-286.
Allegrini, M., and G. Greco. 2013. Corporate boards, audit committees and voluntary disclosure: Evidence from Italian listed companies. Journal of Management &; Governance 17(1): 187-216.
Ang, J. S., and S. J. Ciccone. 2001. International differences in analyst forecast properties. SSRN Working Paper.
Barako, D. G., P. Hancock, and H. Y. Izan. 2006. Factors influencing voluntary corporate disclosure by Kenyan companies. Corporate Governance: An International Review 14(2): 107-125.
Basu, S., L. Hwang, and C. L. Jan. 1998. International variation in accounting measurement rules and analysts’ earnings forecast errors. Journal of Business Finance and Accounting 25: 1207-1247.
Beasley, M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review 71(4): 443-465.
Berle, A., and G. Means. 1932. The modern corporation and private property. McMillan, New York, NY.
Bhushan, R. 1989. Firm characteristics and analyst following. Journal of Accounting and Economics 11(2): 255-274.
Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees. 1999. Report and recommendations of the blue ribbon committee on improving the effectiveness of corporate audit committees.
Brown, L. D. 2001. How important is past analyst forecast accuracy?. Financial Analysts Journal 57(6): 44-49.
Bushee, B. J., and C. F. Noe. 2000. Corporate disclosure practices, institutional investors, and stock return volatility. Journal of Accounting Research 38: 171-202.
Byard, D., and K. Shaw. 2003. Corporate disclosure quality and properties of analysts&;apos;&;apos; information environment. Journal of Accounting, Auditing &; Finance 18(3): 355-378.
Carcello, J. V., D. R. Hermanson., T. L. Neal, and R. A. Riley. 2002. Board characteristics and audit fees. Contemporary Accounting Research 19(3): 365-384.
Chan, H., R. Faff., A. Khan, and P. Mather. 2013. Exploring the moderating role of growth options on the relation between board characteristics and management earnings forecasts. Corporate Governance: An International Review 21(4): 314-333.
Clement, M., R. Frankel, and J. Miller. 2003. Confirming management earnings forecasts, earnings uncertainty, and stock returns. Journal of Accounting Research 41(4): 653-679.
Collier, P. 1993. Factors affecting the formation of audit committees in major UK listed companies. Accounting and Business Research 23(1): 421-430.
Collier, P. and A. Gregory. 1999. Audit committee activity and agency costs. Journal of Accounting and Public Policy 18(4): 311-332.
Diamond, D. W. 1985. Optimal release of information by firms. The Journal of Finance 40(4): 1071-1094.
Eng, L. L., and H. K. Teo. 2000. The relation between annual report disclosures, analysts’ earnings forecasts and analyst following: evidence from singapore. Pacific Accounting Review 11: 219-239.
Eng, L. L., and Y. T. Mak. 2003. Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy 22(4): 325-345.
Glosten, L. R., and P. R. Milgrom. 1985. Bid, ask and transaction prices in a specialist market with heterogeneously informed traders. Journal of Financial Economics 14(1): 71-100.
Groff, M. Z., and A. Valentincic. 2011. Determinants of voluntary audit committee formation in a Two-Tier board system of a post-transitional economy-The case of Solvenia. Accounting in Europe 8(2): 235-256.
Hassell, J. M., and R. H. Jennings. 1986. Relative forecast accuracy and the timing of earnings forecast announcements. The Accounting Review 61(1): 58-75.
Hassell, J., R. Jennings, and D. Lasser. 1988. Management earnings forecasts: Their usefulness as a source of firm-specific information to security analysts. Journal of Financial Research 11(4): 303-319.
Heckman, J. J. 1979. Sample selection bias as a specification error. Econometrica: Journal of the econometric society 47(1): 153-162.
Healy, P., A. Hutton, and K. Palepu. 1999. Stock performance and intermediation changes surrounding sustained increases in disclosure. Contemporary Accounting Research 16(3): 485-520.
Ho, L. C. J., J. M. Hassell, and S. Swidler. 1995. An empirical examination of the dispersion and accuracy of analyst forecasts surrounding option listing. Review of Financial Economics 4(2): 171-185.
Ho, S. S., and K. Shun Wong. 2001. A study of the relationship between corporate governance structures and the extent of voluntary disclosure. Journal of International Accounting, Auditing and Taxation 10(2): 139-156.
Hope, O. K. 2003. Accounting policy disclosures and analysts&;apos;&;apos; forecasts. Contemporary Accounting Research 20(2): 295-321.
Hope, O. K. 2003. Disclosure practices, enforcement of accounting standards, and analysts&;apos;&;apos; forecast accuracy: An international study. Journal of Accounting Research 41(2): 235-272.
Jensen, M. C., and W. H. Meckling. 1979. Theory of the firm: Managerial behavior, agency costs, and ownership structure. Springer Netherlands (1): 163-231.
Jelic, R., B. Saadouni, and R. Briston. 1998. The accuracy of earnings forecasts in IPO prospectuses on the Kuala Lumpur Stock Exchange. Accounting and Business Research 29(1): 57-72.
Karamanou, I., and N. Vafeas. 2005. The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis. Journal of Accounting research 43(3): 453-486.
Lang, M. H., K. V. Lins, and D. P. Miller. 2003. ADRs, analysts, and accuracy: Does cross listing in the United States improve a firm&;apos;&;apos;s information environment and increase market value? Journal of Accounting Research 41(2): 317-345.
Lang, M. H., K. V. Lins, and D. P. Miller. 2004. Concentrated control, analyst following, and valuation: Do analysts matter most when investors are protected least? Journal of Accounting Research 42(3): 589-623.
Lang, M., and R. Lundholm. 1993. Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research 31(2): 246-271.
Lang, M., and R. Lundholm. 1996. Corporate disclosure policy and analyst behavior. The Accounting Review 71(4): 467-492.
Leftwich, R. W., R. L. Watts, and J. L. Zimmerman. 1981. Voluntary corporate disclosure: The case of interim reporting. Journal of Accounting Research 19: 50-77.
Liu, M. H., and Z. Zhuang. 2011. Management earnings forecasts and the quality of analysts’ forecasts: the moderating effect of audit committees. Journal of Contemporary Accounting &; Economics 7(1): 31-45.
Marquardt, C., and C. I. Wiedman. 1998. Voluntary disclosure, information asymmetry, and insider selling through secondary equity offerings. Contemporary Accounting Research 15(4): 505-537.
Parkash, M., D. S. Dhaliwal, and W. K. Salatka. 1995. How certain firm-specific characteristics affect the accuracy and dispersion of analysts&;apos;&;apos; forecasts: a latent variables approach. Journal of Business Research 34(3): 161-169.
Pincus, K., M. Rusbarsky, and J. Wong. 1990. Voluntary formation of corporate audit committees among NASDAQ firms. Journal of Accounting and Public Policy 8(4): 239-265.
Pound, J. 1988. Proxy contests and the efficiency of shareholder oversight. Journal of Financial Economics 20: 237-265.
Ruland, W., S. Tung, and N. E. George. 1990. Factors associated with the disclosure of managers&;apos;&;apos; forecasts. The Accounting Review 65(3): 710-721.
Waymire, G. 1985. Earnings volatility and voluntary management forecast disclosure. Journal of Accounting Research 23(1): 268-295.
Waymire, G. 1986. Additional evidence on the accuracy of analyst forecasts before and after voluntary management earnings forecasts. The Accounting Review 61(1): 129-142.
Williams, P. A. 1996. The relation between a prior earnings forecast by management and analyst response to a current management forecast. The Accounting Review 71(1): 103-115.
Willekens, M., H. V. Bauwhede, and A. Gaeremynck. 2004. Voluntary audit committee formation and practices among Belgian listed companies.International Journal of Auditing 8(3): 207-222.
Woidtke, T., and Y. H. Yeh. 2013. The role of the audit committee and the informativeness of accounting earnings in East Asia. Pacific-Basin Finance Journal 23: 1-24.
Xie, B., Davidson, W. N., and DaDalt, P. J. 2003. Earnings management and corporate governance: The role of the board and the audit committee. Journal of Corporate Finance 9(3):295-316.
Yeh, Y. H., T. S. Lee, and T. Woidtke. 2001. Family control and corporate governance: Evidence from Taiwan. International Review of finance 2(1-2): 21-48.