參考文獻
林淑蕙與胡星陽,2003,上市公司高階經理人之酬勞結構,經濟論文,第
31 卷第 2 期(6 月):171-206。
林穎芬與劉維琪,2003,從高階主管薪酬的研究探討代理理論在台灣的適
用程度,管理學報,第 20 卷第 2 期(4 月):365-395。
洪玉舜與王泰昌,2005,績效衡量指標在高階主管現金薪酬契約中之相對
重要性,證券市場發展季刊,第 17 卷第 2 期(7 月):35-100。
洪勁宇,2006,會計師事務所及會計師個人之產業專精對盈餘管理之影響,
國立中興大學會計師研究所碩士學位論文。
陳俊合,2010,未費用化薪酬與超額薪酬對高階管理當局薪酬揭露之影響,
會計評論,第 50 期(1 月):89-113。
曾玉潔,1999,我國高階主管薪酬決定因素之實證研究,國立中正大學會
計學研究所未出版碩士論文。
張瑞當、方俊儒與曾玉琦,2007,核心代理問題與盈餘管理:董事會結構
與外部監督機制之探討,管理學報,第 24 卷第 1 期:17-39。
張瑞當、林國欽、沈文華與侯佩秀,2007,高階經理人薪酬績效敏感度對
自願性資訊發佈之影響,會計與公司治理,第 4 卷第 1 期:57-84 頁。
博鐘仁、歐進士與張寶光,2002,我國企業經營者薪酬與績效指標之關聯
性,管理學報,第 19 卷第 6 期(12 月):1073-1096。
蔡柳卿,2006,相對績效評估與高階主管薪酬:論產業競爭程度之影響,
管理評論,第 25 卷第 1 期(1 月):69-94。
蔡柳卿,2007,依會計盈餘時效性設計高階主管薪酬契約:董事會所扮演的角色,會計評論,第 44 期(1 月):61-94。
Abowd, J. 1990. Does performance-based managerial compensation affect
corporate performance? Industrial and Labor Relations Review 43: 52–73.
American Institute of Certified Public Accountants (AICPA) 1998. CPA Vision
Project Identifies Top Five Issues for Profession. The CPA Letter 1.
Baber, W., S. Kang, and K. Kumar. 1998. Accounting earnings and executive
compensation: the role of earnings persistence. Journal of Accounting and
Economics 25 (May): 169–193.
Balsam, S., J. Krishnan, and J. S. Yang. 2003. Auditor industry specialization
and earnings quality. Auditing: A Journal of Practice & Theory 22
(September): 71–97.
Banker, R. D., and S. M. Datar. 1989. Sensitivity precision and linear
aggregation of signals for performance evaluation. Journal of Accounting
Research 27 (Spring): 21–39.
Be’dard, J. C., and S. F. Biggs. 1991. The effect of domain-specific experience
on evaluation of management representation in analytical procedures.
Auditing: A Journal of Practice & Theory 10: 77–95.
Berle, A.A., and G. C. Means. 1932. The Modern Corporation and Private
Property. New York, NY: Macmillan. Auditing: A Journal of Practice &
Theory 10: 77–95.
Bizjak, J., J. Brickley, and J. Coles. 1993. Stock-based incentive compensation
and investment behavior. Journal of Accounting and Economics 16
(January-July): 349–372.
Bryan, S., L. Hwang, and S. Lilien. 2000. CEO stock-based compensation: An
empirical analysis of incentive-intensity, relative mix and economic
determinants. Journal of Business 73 (October): 661–693.
Carcello, J. V., and A. L. Nagy. 2004. Client size, auditor specialization, and
fraudulent financial reporting. Managerial Auditing Journal 19: 651–668.
Casterella, J., J. Francis, B. Lewis, and P. Walker. 2004. Auditor industry
specialization, client bargaining power, and audit pricing. Auditing: A
Journal of Practice & Theory 23: 123–140.
Chen, K. Y., R. J. Elder, and Y. M. Hsieh. 2005. Corporate governance and
earning management: The implications of corporate governance
best-practice principles for Taiwanese listed companies. Working paper,
National Cheng Kung University.
Chen, Y., R. Moroney, and K. Houghton. 2005. Audit committee composition
and the use of an industry specialist audit firm. Accounting and Finance 45
(July): 217–239.
Cheng, S. 2004. R&D expenditures and CEO compensation. The Accounting
Review 79 (April): 305–328.
Chin, C-L., and H. Y. Chi. 2009. Reducing restatements with increased industry
expertise. Contemporary Accounting Research 26: 729–765.
Chin, C-L., and H. Y. Chi. 2011. Firm versus partner measures of auditor
industry expertise and effects on auditor quality. Auditing: A Journal of
Practice & Theory 30 (May): 201–229.
Conyon, M., and S. Peck. 1998. Board control, remuneration committees, and
top management compensation. Academy of Management Journal 41
(April): 46–57.
Core, J. E., R. W. Holthausen, and D. F. Larcker. 1999. Corporate governance,
chief executive officer compensation, and firm performance. Journal of
Financial Economics 51 (March): 371–406.
Craswell, A., J. Francis, and S. Taylor. 1995. Auditor brand name reputations
and industry specializations. Journal of Accounting and Economics 20
(December): 297–322.
Cyert, R., S. H. Kang, P. Kumar, and A. Shah.1997. Corporate governance and
the level of CEO compensation. Working Paper. Carnegie Mellon
University.
Daily, C. M., and D. R. Dalton. 1994. Corporate governance and the bankrupt
firm: An empirical assessment. Strategic Management Journal 15
(October): 643–654.
DeAngelo L. 1981. Auditor size and audit quality. Journal of Accounting and
Economics 3 (December): 183–199.
Dechow, P. M., M. R. Huson, and R.G. Sloan. 1994. The effect of restructuring
charges on executives’ cash compensation. The Accounting Review 69
(January): 138–156.
Dechow, P. M., R. G. Sloan, and A. P. Sweeney. 1996. Causes and consequences
of earnings manipulation: An analysis of firms subject to enforcement
actions by the SEC. Contemporary Accounting Research 13 (Spring):
1–36.
DeFond, M. L. 1992. The association between changes in client firm agency
costs and auditor switching. Auditing: A Journal of Practice and Theory 11
(Spring): 16–31.
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 (Spring): 49–66.
Dunn, K. A., and B. W. Mayhew. 2004. Audit firm industry specialization and
client disclosure quality. Review of Accounting Studies 9: 35–58.
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
(April): 429–448.
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 (January): 113–136.
Gaver, J., and K. Gaver. 1993. Additional evidence on the association between
the investment opportunity set and corporate financing, dividend, and
compensation policies. Journal of Accounting and Economics 16 (April):
125–160.
Gaver, J., and K. Gaver. 1998. The relation between nonrecurring accounting
transactions and CEO cash compensation. The Accounting Review 73
(April): 235–253.
Gibbons, R., and K. J. Murphy. 1990. Relative performance evaluation for chief
executive officers. Industrial and Labor Relations Review 43 (February):
30–51.
Gramling, A. A., V. E. Johnson, and I. K. Khurana. 2001. Audit firm industry
specialization and financial reporting quality. Working paper. Georgia State
University and University of Missouri-Columbia.
Hall, B., and J. Liebman. 1998. Are CEOs really paid like bureaucrats?
Quarterly Journal of Economics 113 (August): 653–691.
Hammersley, J. S. 2006. Pattern identification and industry-specialist auditors.
The Accounting Review 81 (March): 309–36.
Hartzell, J. C., and L. T. Starks. 2003. Institutional investors and executive
compensation. Journal of Finance 58 (December): 2351–2374.
Healy, P., and T. Lys. 1986. Auditor changes following big eight mergers with
non-big eight audit firms. Journal of Accounting and Public Policy 5
(Winter): 251–265.
Holmstrom, B. 1979. Moral hazard and observability. The Bell Journal of
Economics 10 (Spring): 74–91.
Iyengar, R., and E. Zampelli. 2010. Does accounting conservatism pay?
Accounting & Finance 50 (March): 121–142.
Jensen, M. C., and K. J. Murphy 1990. Performance pay and top-management
incentives. Journal of Political Economics 98 (April): 225–264.
Jensen, M. C. 1993. The Modern Industrial Revolution, Exit, and the Failure of
Internal Control System, The Journal of Finance 48 (July): 831–880.
Jensen, M. C., and W. H. Meckling. 1976. Theory of the firm: management
behavior, agency costs and ownership structure. Journal of Financial
Economics 3 (October): 305–360.
Johnson, P. E., K. Jamal, and R. G. Berryman. 1991. Effects of framing on
auditor decisions. Organizational Behavior and Human Decision
Processes 50 (October): 75–105.
Johnson, S., P. Boone, A. Breach, and E. Friedman. 2000. Corporate
Governance in the Asian Financial Crisis, Journal of Financial Economics
58: 141–186.
Kaplan S. E., and P. M. J. Reckers. 1989. An examination of information search
during initial audit planning. Accounting, Organizations and Society 14:
539–550.
Klein, B., and K. B. Leffler. 1981. The role of market forces in assuring
contractual performance. Journal of Political Economy 89 (August):
615–641.
Knechel, W. R., J. Suijs, and M. Willekens. 2007. A stakeholder model of
competing demands for control and auditing. Working Paper. University of
Florida.
Krishnan, J. 2001. A comparison of auditor’s self-reported industry expertise
and alternative measures of industry specialization. Asia-Pacific Journal of
Accounting and Economics 8: 127–142.
Krishnan, G. V. 2003. Does big 6 auditor industry expertise constrain earnings
management? Accounting Horizons 17: 1–16.
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: 209–228.
Lambert, R., and D. Larcker. 1987. An analysis of the use of accounting and
market measures of performance in executive compensation contracts.
Journal of Accounting Research 25: 85–125
Lambert, R. A. 1993. The use of accounting and security price measure of
performance in managerial compensation contracts: a discussion. Journal
of Accounting and Economics 16 (January-July): 101–123.
Lee, T., and Y. Yeh. 2004. Corporate governance and financial distress: evidence
from Taiwan. Corporate Governance: An International Review 12 (July):
378–388.
Low, K-Y. 2004. The effects of industry specialization on audit risk assessments
and audit-planning decisions. The Accounting Review 79 (January):
201–219.
Mishra, C., and J. Nielsen. 2000. Board independence and compensation
policies in large bank holding companies. Financial Management 29
(Autumn): 51–69.
Mitton, T. 2002. A cross-firm analysis of the impact of corporate governance on
the east Asian financial crisis, Journal of Financial Economics 64:
215–241.
Murphy, K. J. 1985. Corporate performance and management remuneration: An
empirical analysis. Journal of Accounting and Economics 7 (April): 11–42.
Murphy, K. J. 1999. Executive Compensation. In O. C. Ashenfelter, & D. Card
(Eds.), Handbook of Labor Economics 3B (pp. 2485–2563). Amsterdam:
North-Holland.
Neal, T., and R. Riley. 2004. Auditor industry specialist research design.
Auditing: A Journal of Practice & Theory 23 (September): 169–177.
Newman, H., and H. Mozes. 1999. Does the composition of the compensation
committee influence CEO compensation practices? Financial Management
28 (Autumn): 41–53.
O’Keefe, T. B., R. D. King, and K. M. Gaver. 1994. Audit fees, industry
specialization, and compliance with GAAS reporting standards. Auditing:
A Journal of Practice & Theory 13 (Fall): 41–55.
Owhoso, V. E., W. F. Messier Jr., and J. G. Lynch Jr. 2002. Error detection by
industry-specialized teams during sequential audit review. Journal of
Accounting Research 40 (June): 883–900.
Palmrose, Z-V. 1986. Audit fees and auditor size: Further evidence. Journal of
Accounting Research 24 (Spring): 97–110.
Palmrose, Z. 1982. Quality-differentiation, surrogates, and the pricing of audit
services: an empirical investigation. Ph.D. dissertation, University of
Washington, Seattle.
Palmrose, Z. 1988. An analysis of auditor litigation and audit service quality.
The Accounting Review 63 (January): 55-73.
Payne, J. L. 2008. The influence of audit firm specialization on analysts’
forecast errors. Auditing: A Journal of Practice & Theory 27 (November):
109–136.
Perry, T., and M. Zenner. 2001. Pay for performance? Government regulation
and the structure of compensation contracts. Journal of Financial
Economics 62 (December): 453–488.
Pound, J. 1988. Proxy contests and the efficiency of shareholder oversight.
Journal of Financial Economics 20 (September): 237–265.
Reichelt, K. J., and D. Wang. 2010. National and office-specific measures of
auditor industry expertise and effects on audit quality. Journal of
Accounting Research 48: 647–686.
Shleifer, A., and R. W. Vishny. 1997. A survey of corporate governance. Journal
of Finance 52: 737-783.
Sloan R.G. 1993. Accounting earnings and top executive compensation. Journal
of Accounting and Economics 16: 55–100.
Smith, C. W., and R. L. Watts. 1992. The investment opportunity set and
corporate financing, dividend, and compensation policy. Journal of
Financial Economics 32 (December): 263–292.
Snyder, M. 1981. Seek and you shall find: testing hypotheses about other people.
Social Cognition: The Ontario Symposium, Vol. 1Lawrence Erlbaum
Associates.
Solomon, I., M. D. Shields, and O. Whittington. 1999. What do
industry-specialist auditors know? Journal of Accounting Research 37
(Spring): 191–208.
Stanley, J. D., and F. T. DeZoort. 2007. Audit firm tenure and financial
restatements: an analysis of industry specialization and fee effects. Journal
of Accounting and Public Policy 26: 131–159.
Sun, J., and S. Cahan. 2009. The effect of compensation committee quality on
the association between CEO cash compensation and accounting
performance. Corporate Governance: An International Review 17 (March):
193–207.
Velury, U., J. Reisch, and D. O’Reilly. 2003. Institutional Ownership and the
Selection of Industry Specialist Auditors. Review of Quantitative Finance
and Accounting 21: 35–48.
Velury, U., and D. Jenkins. 2006. Institutional ownership and the quality of
earnings. Journal of Business Research 59 (September): 1043–1051.
Vera-Munoz, S. C., J. L. Ho, and C. W. Chow. 2006. Enhancing knowledge
sharing in public accounting firms. Accounting Horizons 20 (June):
133–155.
Wright, S., and A. Wright. 1997. The effect of industry specialization on
hypothesis generation and audit planning decisions. Behavioral Research
in Accounting 9: 273–94.
Xie, B., W. N. Davidson III, and P. J. DaDalt. 2003. Earnings management and
corporate governance: The role of the board and the audit committee.
Journal of Corporate Finance 9 (June): 295–316.
Yeh, Y., T. Lee, and T. Woidtke. 2001. Family control and corporate governance:
evidence from Taiwan. International Review of Finance 2 (March/June):
21–48.
Yermack, D. 1995. Do corporations award CEO stock options effectively?
Journal of Financial Economics 39 (October-November): 237–269.