中文部分
天下雜誌「特別企劃:2008 天下企業公民獎」,393 期,2008 年3 月。
吳祥福(2003),財務報表重編與董監獨立性/專業性之研究,國立政治大學會計研究所碩士論文。
林宜勉、呂惠民、盧其群(2010),「會計師審計品質與財務表重編之關聯性」, 中山管理評論,第18 卷第2 期,407-445頁。
林怡君(2011),企業永續經營報告書之揭露品質與財務績效之關聯性研究, 臺北大學會計學系學位論文。
洪皓群、徐傳瑛、梁晉嘉( 2010), 會結構對企業社會責任之影響Doctoral dissertation, 大葉大學會計資訊學系碩士班。沈仰斌, &黃志仁. (2001). 子公司操作母公司股票: 資料特性與操作行為. 財務金融學刊, 9(3), 53-70。
高希均 (2008),企業社會責任 (CSR)—雄心與良心的地圖,哈佛商業評論,第二十一卷,23-25頁。
高蘭芬,陳振遠&李焮慈. (2006). 資訊透明度及席次控制權與現金流量權偏離對公司績效之影響-以台灣電子業為例. 台灣管理學刊, 6(2), 81-104。
陳牡丹 (1999),上市公司財務報表重編次數、重編影響方向與操縱盈餘動機之關聯性研究,臺中商專學報,第31卷,193-214頁。
陳秀茹(2013)。企業社會責任揭露資訊對品牌價值與財務績效之影響─以行銷流通業為例。南台科技大學行銷與流通管理研究所碩士論文。陳怡婷. (2008). 臺灣農地使用策略調整之研究—以農業多功能性為核心. 臺北大學不動產與城鄉環境學系學位論文。
陳明園, &石雅慧. (2004). 高階經理人薪酬-代理理論與競賽理論之實證研究. 臺大管理論叢, 15(1), 131-166。
陳明輝. (2009). 企業社會責任與財務報表品質之關聯性分析-以財報重編為例. 成功大學會計學系學位論文。
陳惠玲 (2002),「由財報重編看財報可信度及CPA簽證品質—財務透明度評估之一」,貨幣觀測與信用評等,第37期,77-87。
陳錦村, &葉雅薰. (2002). 公司改組, 監督機制與盈餘管理之研究.會計評論,(34), 1-29。
葉明華, &楊國樞. (1997). 中國人的家族主義: 概念分析與實徵衡鑑. 中央研究院民族學研究所集刊(台北), 83, 169-225。
葉銀華, 李存修, &柯承恩. (2002). 公司治理與評等系統, 商智文化。
黃旭輝、黃一祥、張志向(2011),重大資本支出後的經營績效:成長機會與公司治理的角色,臺大管理論叢,22(1),297-326。
詹玉霞與蘇裕惠 (2003),「財務績效、財務剝奪假說對財務報告重編之影響」,2003會計理論與實務研討會。
遠見雜誌「特別企劃:CSR 大調查」,251期,2007 年5 月。
蔡信夫, 鍾惠民, &林詩韻. (2003). 控制股東代理問題與盈餘資訊內涵之關聯性研究-以台灣上市公司為例. 當代會計, 4(2), 165-189。
薛敏正、林嬋娟、林秀鳳.(2008),「董事會特性與財務報告重編」,交大管理學報,28卷2期:73~103。
鄭鈞介(2006),董監事會特性及審計品質對財務報表重編之影響,私立中國文化大學會計學研究所出版論文。
英文部分
Abbott, L. J., Parker, S., & Peters, G. F. (2004).Audit committee characteristics and restatements. Auditing: A Journal of Practice & Theory, 23(1), 69-87.
Agrawal, A. and Chadha, S., 2005, “Corporate Governance and Accounting Scandals,”Journal of Law and Economics, Vol. 48, No. 2, 371-406.
Agrawal, H., &Horgan, J. R. (1990, June).Dynamic program slicing.In ACM SIGPlan Notices (Vol. 25, No. 6, pp. 246-256).ACM.
Aier, J. K., Comprix, J., Gunlock, M. T., & Lee, D. (2005).The financial expertise of CFOs and accounting restatements. Accounting Horizons, 19(3), 123-135.
Al-Tuwaijri, S. A., Christensen, T. E., & Hughes, K. E. (2004). The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach. Accounting, Organizations and Society, 29(5), 447-471.
Anderson, K. L., &Yohn, T. L. (2002).The effect of 10K restatements on firm value, information asymmetries, and investors' reliance on earnings.1-30.
Baber, W., Kang, S., & Liang, L. (2006). Strong boards, external governance, and accounting restatement. In SSRN: http://ssrn. com/abstract (Vol. 760324).
Bacon, J. (1973). Corporate Directorship Practice: Member and Committees of The Board.New York: The Conference Board.
Beasley, M. S. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. Accounting Review, 443-465.
Bell, T. B., &Carcello, J. V. (2000).A decision aid for assessing the likelihood of fraudulent financial reporting. Auditing: A Journal of Practice & Theory, 19(1), 169-184.
Berle, A. A., & Means, G. C. (1932).The Modern Corporation and Private Property MacMillan New York Google Scholar.
Berry, T. K., Bizjak, J. M., Lemmon, M. L., & Naveen, L. (2006). Organizational complexity and CEO labor markets: Evidence from diversified firms. Journal of Corporate Finance, 12(4), 797-817.
Blowfield, M., &Frynas, J. G. (2005). Editorial Setting new agendas: critical perspectives on Corporate Social Responsibility in the developing world. International Affairs, 81(3), 499-513.
Bowen, H. R. (1953). Social responsibilities of the businessman(No. 3). Harper.
Brown, T. J., &Dacin, P. A. (1997). The company and the product: Corporate associations and consumer product responses. The Journal of Marketing, 68-84.
Burns, N., &Kedia, S. (2006). The impact of performance-based compensation on misreporting. Journal of Financial Economics, 79(1), 35-67.
Carcello, J. V., & Neal, T. L. (2003).Audit committee characteristics and auditor dismissals following “new” going-concern reports. The Accounting Review, 78(1), 95-117.
Carcello, J. V., & Nagy, A. L. (2004).Audit firm tenure and fraudulent financial reporting. Auditing: A Journal of Practice & Theory, 23(2), 55-69
Carcello, J. V., & Nagy, A. L. (2004).Client size, auditor specialization and fraudulent financial reporting. Managerial Auditing Journal, 19(5), 651-668.
Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39-48.
Cheung, Y. W., Chinn, M. D., &Pascual, A. G. (2005). Empirical exchange rate models of the nineties: Are any fit to survive?. Journal of International Money and Finance, 24(7), 1150-1175.
Chiang, D., Lopez, A., Madnani, N., Monz, C., Resnik, P., &Subotin, M. (2005). The Hiero machine translation system: Extensions, evaluation, and analysis. In Proceedings of Human Language Technology Conference and Conference on Empirical Methods in Natural Language Processing.779-785.
Chih, H. L., Shen, C. H., & Kang, F. C. (2008). Corporate social responsibility, investor protection, and earnings management: Some international evidence. Journal of Business Ethics, 79(1), 179-198.
Cho, M. H. (1998). Ownership structure, investment, and the corporate value: an empirical analysis. Journal of Financial Economics, 47(1), 103-121.
Choi, J. H., & Wong, T. J. (2007). Auditors' governance functions and legal environments: An international investigation. Contemporary Accounting Research, 24(1), 13-46.
Claessens, S., Djankov, S., & Lang, L. H. (2000). The separation of ownership and control in East Asian corporations. Journal of Financial Economics, 58(1-2), 81-112.
Cochran, P. L., &Wartwick, S. L. (1988). Corporate Governance: A Review of the Literature (Financial Executives Research Foundation, Morristown, NJ). Google Scholar.
Coombs, J. E., & Gilley, K. M. (2005). Stakeholder management as a predictor of CEO compensation: Main effects and interactions with financial performance. Strategic Management Journal, 26(9), 827-840.
Cormier, D., & Gordon, I. M. (2001).An examination of social and environmental reporting strategies. Accounting,Auditing & Accountability Journal, 14(5), 587-617.
Cronqvist, H., & Nilsson, M. (2003). Agency costs of controlling minority shareholders. Journal of Financial and Quantitative Analysis, 38(4), 695-719.
Dalton, D. R., Daily, C. M., Johnson, J. L., &Ellstrand, A. E. (1999). Number of directors and financial performance: A meta-analysis. Academy of Management Journal, 42(6), 674-686.
Davis, K. (1960). Can business afford to ignore social responsibilities?. California Management Review, 2(3), 70-76.
Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G. (2008). Predicting Material Accounting Misstatements (April 21, 2010). Contemporary Accounting Research, Forthcoming.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (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.
DeFond, M. L., &Jiambalvo, J. (1991). Incidence and circumstances of accounting errors. Accounting Review, 643-655
Dichev, I. D., & Skinner, D. J. (2002).Large–sample evidence on the debt covenant hypothesis. Journalof Accounting Research, 40(4), 1091-1123.
Dodd, E. M. (1932). For whom are corporate managers trustees?. Harvard Law Review, 45(7), 1145-1163.
Ebrahim, A. (2007). Earnings management and board activity: an additional evidence. Review of Accounting and Finance, 6(1), 42-58.
Erickson, M., Hanlon, M., &Maydew, E. L. (2006). Is there a link between executive equity incentives and accounting fraud? Journal of Accounting Research, 44(1), 113-143.
Fama, E. F., & Jensen, M. C. (1983).Separation of ownership and control.The Journal of Law and Economics, 26(2), 301-325.
Farber, D. B. (2005). Restoring trust after fraud: Does corporate governance matter? The Accounting Review, 80(2), 539-561.
Feroz, E. H., Park, K., &Pastena, V. S. (1991). The financial and market effects of the SEC's accounting and auditing enforcement releases. Journal of Accounting Research, 107-142.
Freeman, R. E. (1984). Strategic management: A stakeholder perspective. Boston: Pitman, 13.
Friedman, M. (1970). The social responsibility of business is to increase its profits. New York Times Magazine, September, 13.
GAO (2002), “Financial Statement Restatements: Trends, Market Impacts.
Gompers, P., Ishii, J., &Metrick, A. (2003).Corporate governance and equity prices. The quarterly journal of economics, 118(1), 107-156.
Grice, J. S., & Ingram, R. W. (2001).Tests of the generalizability of Altman's bankruptcy prediction model. Journal of Business Research, 54(1), 53-61.
Hillman, A. J., &Keim, G. D. (2001). Shareholder value, stakeholder management, and social issues: What's the bottom line? Strategic Management Journal, 125-139.
Hopfenbeck, W. (1993). The green management revolution: Lessons in environmental excellence. Prentice Hall.
Hsiang, L. C., Chung, H.S. and Feng, C. K. “Corporate Social Responsibility, InvestorProtection, and Earnings Management: Some International Evidence.” Journal ofBusiness Ethics (2008):179–198
Jensen, M. C. (1993). The modern industrial revolution, exit, and the failure of internal control systems.the Journal of Finance, 48(3), 831-880.
Jensen, M. C., &Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360.
Johnson, S., La Porta, R., Lopez-de-Silanes, F., &Shleifer, A. (2000).Tunneling. American Economic Review, 90(2), 22-27.
Kao, L., & Chen, A. (2004).The effects of board characteristics on earnings management. Corporate Ownership & Control, 1(3), 96-107.
Kim, Y., Park, M. S., &Wier, B. (2012). Is earnings quality associated with corporate social responsibility? TheAccounting Review, 87(3), 761-796.
Kinney, W. R., & McDaniel, L. S. (1989). Characteristics of firms correcting previously reported quarterly earnings. Journal of accounting and economics, 11(1), 71-93.
Kinney Jr, W. R., Palmrose, Z. V., & Scholz, S. (2004). Auditor independence, non‐audit services, and restatements: Was the US government right? Journal of Accounting Research, 42(3), 561-588.
Klein, A. (2002). Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics, 33(3), 375-400.
La Porta, R., Lopez-de-Silanes, F., Shleifer, A., &Vishny, R. W. (1997). Legal determinants of external finance. Journal of Finance, 1131-1150.
Lennox, C., and J. Pittman. (2008). “Big Five Audits and Accounting Fraud.” Working paper,Hong Kong University of Science and Technology.
Margolis, J. D., Elfenbein, H. A., & Walsh, J. P. (2009). Does it pay to be good... and does it matter? A meta-analysis of the relationship between corporate social and financial performance.
Manski, C. F., & Lerman, S. R. (1977). The estimation of choice probabilities from choice based samples. Econometrica: Journal of the Econometric Society, 1977-198.
McConnell, J. J., & Servaes, H. (1990). Additional evidence on equity ownership and corporate value. Journal of Financial Economics, 27(2), 595-612.
Mikkelson, W. H., Partch, M. M., & Shah, K. (1997).Ownership and operating performance of companies that go public. Journal of Financial Economics, 44(3), 281-307.
Morf, D. A., Schumacher, M. G., &Vitell, S. J. (1999). A survey of ethics officers in large organizations. Journal of Business Ethics, 20(3), 265-271.
Moskowitz, M. (1972).Choosing socially responsible stocks. Business and Society Review, 1(1), 71-75.
Oecd, O. E. C. D. (2004). The OECD principles of corporate governance.Contaduríay Administración, (216).
Palmrose, Z. V., &Scholz, S. (2004). The circumstances and legal consequences of non‐GAAP reporting: evidence from restatements. Contemporary Accounting Research, 21(1), 139-180.
Palmrose, Z. V., Richardson, V. J., &Scholz, S. (2004). Determinants of market reactions to restatement announcements. Journal of Accounting and Economics, 37(1), 59-89.
Patton, A., & Baker, J. C. (1987). Why wont directors rock the boat. Harvard Business Review, 65(6), 10.
Pava, M. L., &Krausz, J. (1996). The association between corporate social-responsibility and financial performance: The paradox of social cost. Journal of Business Ethics, 15(3), 321-357.
Pfarrer, M. D., Smith, K. G., Bartol, K. M., Khanin, D. M., & Zhang, X. (2008). Coming forward: The effects of social and regulatory forces on the voluntary restatement of earnings subsequent to wrongdoing. Organization Science, 19(3), 386-403.
Porta, R. L., Lopez-de-Silanes, F., Shleifer, A., &Vishny, R. W. (1998).Law and finance. Journal of Political economy, 106(6), 1113-1155.
Porter, M. E., & Kramer, M. R. (2002).The competitive advantage of corporate philanthropy. Harvard Business Review, 80(12), 56-68.
Pound, J. (1988). Proxy contests and the efficiency of shareholder oversight. Journal of Financial Economics, 20, 237-265.
Preston, L. E., &O'bannon, D. P. (1997). The corporate social-financial performance relationship: A Typology and Analysis. Business & Society, 36(4), 419-429.
Prevost, A. K., Rao, R. P., &Hossain, M. (2002). Determinants of board composition in New Zealand: a simultaneous equations approach. Journal of Empirical Finance, 9(4), 373-397.
Richard A. J. and W. G. Daniel.(1999) “The Effect of Corporate Governance and Institutional Ownership Types on Corporate Social Performance.”Academy of Management Journal,564–576.
Richardson, S., Tuna, A., & Wu, M. (2002).Predicting earnings management: The case of earnings restatements.Available at SSRN.
Risako M., John A. and Chris H. (2005) “Corporate Social Responsibility Audit: From Theory to Practice.” Journal of Business Ethics:315-325.
Roberts, P. W., & Dowling, G. R. (2002).Corporate reputation and sustained superior financial performance. Strategic Management Journal, 23(12), 1077-1093.
Sacconi, L. (2006). A social contract account for CSR as an extended model of corporate governance (I): Rational bargaining and justification. Journal of Business Ethics, 68(3), 259-281.
Schellenger, M. H., Wood, D. D., &Tashakori, A. (1989).Board of director composition, shareholder wealth, and dividend policy. Journal of Management, 15(3), 457-467.
Shahin, A., &Zairi, M. (2007).Corporate governance as a critical element for driving excellence in corporate social responsibility. International Journal of Quality & Reliability Management, 24(7), 753-770.
Sheldon, O.,( 1924) The Philosophy of Management (Sir Isaac Pitman and Sons Ltd., London), pp. 70–99.
Shleifer, A., &Vishny, R. W. (1986).Large shareholders and corporate control. Journal of Political Economy, 94(3, Part 1), 461-488.
Simpson, W. G., &Kohers, T. (2002). The link between corporate social and financial performance: Evidence from the banking industry. Journal of Business Ethics, 35(2), 97-109.
Srinivasan, S. (2005). Consequences of financial reporting failure for outside directors: Evidence from accounting restatements and audit committee members. Journal of Accounting Research, 43(2), 291-334.
Summers, S. L., & Sweeney, J. T. (1998).Fraudulently misstated financial statements and insider trading: An empirical analysis. Accounting Review, 131-146.
Vergalli, S., &Poddi, L. (2009). Does corporate social responsibility affect the performance of firms? Available at SSRN.
Warhurst, A. (2001). Corporate citizenship and corporate social nvestment. Journal of Corporate Citizenship, 1(1), 57-73.
Wood, D. J. (1991). Corporate social performance revisited. Academy of management review, 16(4), 691-718.
World Business Council for Sustainable Development. (1999). Corporate Social Responsibility: Meeting Changing Expectations. World Business Council for Sustainable Development.
Wu, M. (2002). Earnings restatements: a capital market examination. Unpublished working paper, Stern School of Business, New York University.
Xie, B., Davidson, W. N., &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., Lee, T. S., &Woidtke, T. (2001). Family control and corporate governance: Evidence from Taiwan. International Review of Finance, 2(1‐2), 21-48.
Ying, C., Myers, L. A., & Omer, T. C. (2009). Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatement.Working Paper.
Zahra, S. A., & Pearce, J. A. (1989). Boards of directors and corporate financial
performance:A review and integrated model.Journal of Management, 15(2), 291-334.