參考文獻
一、中文部分
王正中(1997)，台灣上市公司代理問題與會計師更換間之關聯性實證研究，國立中正大學會計學研究所碩士論文王振東(1993)，我國上市公司會計師更換因素之實證研究，國立政治大學會計研究所碩士論文呂相瑩(1999)，審計品質變動與代理成本之研究，國立政治大學會計研究所碩士論文李文智、謝淑旦(1998)，我國新上市公司會計師選擇之研究-非常規交易行為之研究，高雄科學技術學院學報第28期：279-300李建然、陳政芳(2004)，審計客戶重要性與盈餘管理：以五大事務所組別為觀察標的，會計評論第38期：59-80李建然、許書偉、陳政芳(2003)，非審計服務與異常應計數之關聯性研究，會計評論第37期: 1-30李建然、林秀鳳(2005)，會計師任期與異常應計數之關聯性研究，管理評論第24卷第四期：103-126林嬋娟、蔡彥卿、蔡逸芳與洪玉美(1996)，全球會計師法律責任探索，會計師會訊12月: 22-32
林嬋娟與蔡彥卿(1995)，會計師事務所組織型態及其法律責任之比較分析:我國與其他國家之比較分析，台北市證券商業同業公會委託研究
林嬋娟與劉嘉雯(1999)，我國與先進國家會計師懲戒制度之比較，中華民國會計師公會全國聯合會委託研究
林谷峻(1992)，我國會計師事務所合夥人盈餘分配報導，會計研究月刊第78期:62-65周啟東(2003)，王永慶的會計師帶兵集體跳槽，商業週刊第804期:30-32
邱秀清(2002)，會計師事務所規模對審計品質之影響，商學學報第10期: 11-27
柯承恩、李文智、蘇裕惠(1993)，談審計總體簽證市場研究之供給面，會計研究月刊第89期: 91-97柯承恩(1992)，上市公司之簽證市場競爭分析，會計研究月刊第79期：30-33
馬秀如(2006)，會計師在證券交易法下的責任，會計研究月刊第243期:48-65
莊秀萍(2002)，審計需求假說與會計師選擇及更換之實證研究，國立台北大學會計學系碩士論文張文瀞(2001)，審計品質對上市公司盈餘管理之影響，當代會計第二卷第二期: 195-214陳秀姿(2004)，非審計服務對會計師獨立性之影響-從盈餘管理的角度探討，國立台北大學會計學系碩士論文陳素春(2004)，會計師選擇、裁量性應計與公司特性關聯之研究，中原大學會計學系碩士學位論文許明賓(2000)，會計師法律責任-以證券交易法三十二條為例，逢甲大學會計與財稅研究所碩士論文黃郁芬(2001)，公司特性、裁決性應計項目與審計品質關聯性之研究，國立政治大學會計研究所碩士論文溫玉新(2003)，會計師更換與審計品質－從應計項目探討，國立台北大學會計研究所碩士論文劉家怡(1997)，台灣會計師事務所規模與審計品質關聯性之實證研究，國立中正大學會計學研究所碩士論文蔡揚宗(2004)，會計師的法律責任風險探討，風險與保險第3期 (10月份)：48-51
鄭桂蕙(2005)，會計師懲處、審計客戶依存度與盈餘品質，文大商管學報第10卷2期：1-23賴春田(2000)，會計師的業務、責任及會計師事務所組織的演變，國立台灣大學會計研究所碩士論文鍾惠珍、李香瑩(2003)，中型會計師事務所經營態勢，會計研究月刊第208期：45-50二、英文部分
Aerts, K. (2002). Taken en aansprakelijkheden van commissarissen en bedrijfsrevisoren. Larcier, Brussels.
Ball, R., S. Kothari, and A. Robin. (2000). The Effect of International Institutional Factors on Properties of Accounting Earnings. Journal of Accounting and Economics 29:1-51
Ball, R., A. Robin, and J. Wu. (2003). Incentives versus Standards: Properties of Accounting Income in Four East Asian Countries. Journal of Accounting and Economics 36:235-270
Bartov, E., F. A. Gul, and J.S.L.Tsui. (2000). Discretionary-accruals model and audit qualifications. Journal of Accounting and Economics 30(3): 421-452
Beatty, R. (1989). Auditor Reputation and the Pricing of Initial Public Offerings. The Accounting Review 64(4): 693-709
Becker, C., M. DeFond, J. Jiambalvo, and K. Subramanyam. (1998). The Effect of Audit Quality on Earning Management. Contemporary Accounting Research 15(1):1-24
Beneish, M. D. (1997). How Do Managers Benefit from Earnings Overstatement? Working Paper, Indiana University.
Beneish, M. D. and E. Press. (1995). Interrelation Among Events of Default. Contemporary Accounting Research 12(1):57-84
Benston, G. J. (1975). Accountant’s Integrity and Financial Reporting. Financial Executive 43 (August): 10-14
Boritz, J.E. (1991). The Going Concern Assumption: Accounting and Auditing Implications. Toronto: Canadian Institute of Chartered Accountants.
Brown, S., K. Lo, and L. Thomas. (1999). Use of in Accounting Research: Measuring Changes in Value Relevance over the Last Four Decades. Journal of Accounting & Economics 28(2):83–115
Carlos A. de Mello-e-Souza. (2004). Accounting Quality vs Auditor Choice in a Weak Regulatory Environment with Strong Tax-to-GAAP Conformity. Working Paper
Carpenter, C.G. and R. H. Strawser. (1971). Displacement of Auditors When Clients Go Public. The Journal of Accountancy 131 (June):55-58
Chow, C., G. Harrison, J. McKinnon, and A. Wu (2002). The Organizational Culture of Public Accounting Firms: Evidence from Taiwanese Local and US Affiliated Firms. Accounting Organizations and Society 27:347-360
Chow, C. W. and A. Wong-Boren. (1986). Audit Firm Size and Audit Quality: Some Evidence from Mexico. The International Journal of Accounting 21(2):1-26
Citron, D. B. and G. Manalis. (2001). The International Firms as New Entrants to the Statutory Audit Market: An Empirical Analysis of Auditor Selection in Greece, 1993 to 1997. The European Accounting Review 10(3): 439-459
Datar, S., G. Feltham, and J. Hughes. (1991)The Role of Audits and Audit Quality in Valuing New Issues. Journal of Accounting and Economics 14(1): 3-49
Davidson R. A. and D. Neu. (1993). A Note on the Association between Audit Firm Size and Audit Quality. Contemporary Accounting Research 9(2):479-488
DeAngelo, H., L. DeAngelo, and D.J. Skinner. (1994). Accounting Choice in Troubled Companies. Journal of Accounting and Economics 17:113-143
DeAngelo, L.E. (1981a). Auditor Independence, Low Balling, and Disclosure Regulation. Journal of Accounting and Economics 3(2):113-127
DeAngelo, L. E. (1981b). Audit Size and Audit Quality. Journal of Accounting and Economics 3: 183-199
DeAngelo, L. E. (1986). Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders. The Accounting Review 61 (July): 400-420
DeChow, P.M. (1994). Accounting Earnings and Cash Flows as Measures of Firm Performance: The Role of Accounting Accruals. Journal of Accounting and Economics 18(1): 3-42
DeChow, R. Sloan, and A. Sweeney. (1995). Detecting Earnings Management. The Accounting Review 70(2): 193-225
DeFond, M., and M. Jiambalvo. (1994). Debt Covenant Violation and Manipulation of Accruals. Journal of Accounting and Economics 17 (January): 145-176
DeFond, M. L., and K. R. Subramanyam. (1997). Restrictions to Accounting Choice: Evidence from Auditor Realignment. Working Paper, University of Southern California.
DeFond, M. L. (1992). The Association between Changes in Clients Firm Agency Cost and Auditor Switching. Auditing: A Journal of Practice & Theory 11(1):16-31
Dye, R. (1988). Earnings Management in an Overlapping Generations Model. Journal of Accounting Research 26(2):195-235
Dye, R. (1993). Auditing Standards, Legal Liability and Auditor Wealth. Journal of Political Economy 101(5): 887-914
Feltham, G. A., J.S. Hughes, and D.A. Simunic. (1991). Empirical Assessment of the Impact of Auditor Quality on the Valuation of New Issues. Journal of Accounting and Economics 14(4): 375-399
Francis, J.R. and D. Wang (2004). Investor Protection, Auditor Conservatism and Earnings Quality: Are Big 4 Auditors Conservative only in the United States? Working Paper, University of Missouri-Columbia.
Francis, J., E. Maydew, and H.C. Sparks. (1999). The Role of Big 6 Auditors in the Credible Reporting of Accruals. Auditing: A Journal of Practice and Theory 18(2): 17-34
Francis, J. R. and E. R. Wilson (1988). Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation. The Accounting Review 63(4): 663-682
Francis, J.R. and J. Krishnan. (1999). Accounting Accruals and Auditor Reporting Conservatism. Contemporary Accounting Research 16(1): 135-165
Frankel, R. M., M. F. Johnson, and K. K. Nelson. (2002). The Relation between Auditors’ Fees for Nonaudit Services and Earnings Management. The Accounting Review 77:71-105
Gaber, M. (1985). Management Incentives to Report Forecasts of Corporate Earnings. Ph.D. Dissertation .City University of New York.
Guay, W., S. Kothari, and R.Watts. (1996). A Market-Based Evaluation of Discretionary Accrual Models. Journal of Accounting Research 34:83–105
Hagerman, R. L., and M. Zmijewski. (1979). Some Economic Determinants of Accounting Policy Choice. Journal of Accounting and Economics 1 (August): 141-161
Hay, D. and D. Davis (2004). The Voluntary Choice of an Auditor of Any Level of Quality. Auditing: A Journal of Practice & Theory 23(2): 37-53
Healy, P. (1996). Discussion of a Market-Based Evaluation of Discretionary Accrual Models. Journal of Accounting research 34: 107–115
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(4):251-265
Healy, P. M. (1985). The Impact of Bonus Schemes on the Selection of Accounting Principles. Journal of Accounting and Economics 7 (April):85-107
Hollis Ashbaugh and T. D. Warfield. (2003). Audits as a Corporate Governance Mechanism: Evidence from the German Market. Journal of International Accounting Research 2: 1-21
Iqbal, M., T. Melcher, and A. Elmallah. (1997). International Accounting: A Global Perspective (Southwestern Publishing, Cincinnati, OH)
Jensen, M., and W. Meckling. (1976). Theory of the firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics 3 (October): 305-360
Jeong, S.W. (1999). The Comparison of the Results of Audit Report Review between Big 6 and non Big 6 Auditors. Accounting and Auditing Research 35: 193-217
Jeong, S.W., and J. Rho. (2004). Big Six Auditors and Audit Quality: The Korean Evidence. The International Journal of Accounting 39(2):175-196
Jones, J. (1991). Earnings Management during Import Relief Investigations. Journal of Accounting Research 29(2):193-228
Kandel E. and E. P. Lazear. (1992). Peer Pressure and Partnerships. The Journal of Political Economy 100(4): 801-817
Kelly, J., (1998a). Big Five Criticised Over Global Audit Standards. The Financial Times. (October 19), 1
Kelly, J., (1998b). Auditors Criticised on Asian Standards. The Financial Times. (October 26), 6.
Khurana I. K. and K.K. Raman. (2004). Are Big Four Audits in ASEAN Countries of Higher Quality than Non-Big Four Audits? Asia-Pacific Journal of Accounting & Economics 11:139-165
Kim, J.-B., M. Chung-Ki, and H. Y. Cheong. (2002). Auditor Designation, Auditor Independence, and Earnings Management: Evidence from Korea. Hong Kong Polytechnic University, Working Paper
Kinney, W., and R. Martin. (1994). Does Auditing Reduce Bias in Financial Reporting? A Review of Audit-Related Adjustment Studies. Auditing: A Journal of Practice and Theory 13(1): 149-156
Klein, B., and K. Leffler. (1981). The Role of Market Forces in Assuring Contractual Performance. Journal of Political Economy 89(4): 615-641
Kothari, S.P., A.J. Leone, and C. E. Wasley. (2005). Performance Matched Discretionary Accrual Measures. Journal of Accounting and Economics 39 (January): 163-197
Krishnan, J. (1994). Auditor Switching and Conservatism. Accounting Review 69(1):200-215
Krishnan, J. and R.G. Stephens. (1995). Evidence on Opinion Shopping from Audit Opinion Conservatism. Journal of Accounting and Public Policy 14(3):179-201
Lennox, C. S. (1999). Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses. Journal of Business Finance & Accounting 26: 779-805
Maddala, G. S. (1991). A Perspective on the Use of Limited-dependent and Qualitative Variables Models in Accounting Research. The Accounting Review 66(4): 788-807
Maijoor, S.J. and Ann Vanstraelen. (2006). Earnings Management within Europe: The Effects of Member State Audit Environment, Audit Firm Quality and International Capital Markets. Accounting and Business Research 36(1):33-52
Melumad, N. and L. Thoman. (1990). On Auditors and the Courts in an Adverse Selection Setting. Journal of Accounting Research 28(1) :77-120
Moizer, P. (1986). Audit Quality: The Auditor’s Choice. Price Waterhouse Symposium, New York August.
Ohlson, J. (1980). Financial Ratios and the Probabilistic Prediction of Bankruptcy. Journal of Accounting Research 18(1):109-131
Palmrose, Z.V. (1988). An Analysis of Auditor Litigation and Audit Service Quality. The Accounting Review 63(1): 55-73
Piot, C. and R. Janin (2005). Audit Quality and Earnings Management in France. Working Paper
Press, E. G., and J.B. Weintrop. (1990). Accounting-Based Constraints in Public and Private Debt Agreements: Their Association with Leverage and Impact on Accounting Choice. Journal of Accounting and Economics 12:65-95
Raghunandan, K. (1993). Predictive Ability of Audit Qualifications for Loss Contingencies. Contemporary Accounting Research 9(2):612-634
Reed, B., M. Trombley, and D. Dhaliwal. (2000). Demand for Audit Quality: The Case of Laventhol and Horwath’s Auditees. Journal of Accounting, Auditing & Finance 15(2): 183-198
Saudagaran, S. and J. Diga. (2000). The Institutional Environment of Financial Reporting Regulation in ASEAN. The International Journal of Accounting 35(1):1-26
Schroeder, M., I. Solomon, and D. Vickrey. (1986). Audit Quality: The Perceptions of Audit-Committee Chairpersons and Audit Partners. Auditing: A Journal of Practice & Theory 5(2): 86-94
Schwartz, K. B. and K. Menon. (1985). Auditor Switches by Failing Firms. The Accounting Review 60(2): 248-261
Sercu, P., Vander Bauwhede, H. and M. Willekens. (2002). Earnings quality in privately held firms: the roles of external audits, stakeholders, and governance mechanisms, Research Report No. 0235, Leuven.
Simunic, D., and M. Stein. (1987). Production Differentiation in Auditing: A Study of Auditor Choice in the Market for New Issue. Canadian Certified General Accountants’ Research Foundation.
St. Pierre, K. and J. Anderson. (1984). An Analysis of the Factors Associated with Lawsuits Against Public Accountants. The Accounting Review 59(2): 242-263
Subramanyam, K. (1996). The Pricing of Discretionary Accruals. Journal of Accounting and Economics 22:249-281
Teoh, S. H., I. Welch and T.J. Wong. (1998) Earnings Management and the Underperformance of Seasoned Equity Offerings. Journal of Financial Economics 50(1): 63-99
The Wall Street Journal. (1998). World Bank asks Big Five to Ensure the Quality of Globe’s Accounting. (October 20), B20
Titman, S., and B. Trueman. (1986). Information Quality and the Valuation of New Issues. Journal of Accounting and Economics 8(2): 159-172
Trueman, B. (1986). Why Do Managers Voluntarily Release Earnings Forecasts? Journal of Accounting and Economics 8(1): 53-71
Trueman, B., and S. Titman (1988). An Explanation for Accounting Income Smoothing. Journal of Accounting Research 26(Supplement):127-132
Turner, L. and J. Godwin. (1999). Auditing, Earnings Management, and International Accounting Issues at the Securities and Exchange Commission. Accounting Horizons 13(3):281-297
Vander Bauwhede, H., M. Willekens and A. Gaeremynck (2003). Audit Firm Size, Public Ownership, and Firms’ Discretionary Accruals Management. The International Journal of Accounting 38(1): 1-22
Vander Bauwhede, H. and M. Willekens. (2004). Evidence on (the Lack of) Audit-quality Differentiation in the Private Client Segment of the Belgian Audit Market. European Accounting Review 13(3): 501-522
Wallace, W. A. (1980). The Economic Role of the Audit in Free and Regulated Markets. New York: Touche Rose Foundation.
Wallace, W. A. (1987). The Economic Role of the Audit in Free and Regulated Markets: A Review. Research in Accounting Regulation 1: 7-34
Warfield, T. D., J. J. Wild, and K. L. Wild. (1995). Managerial Ownership, Accounting Choices, and Informativeness of Earnings. Journal of Accounting and Economics 20(1):61-92
Watts, R. L. (1977). Corporate Financial Statements, A Product of the Market and Political Processes. Australian Journal of Management 2 (April): 53-75
Watts, R. L. and J. L. Zimmerman. (1986). Positive Accounting Theory. Englewood Cliffs, NJ: Prentice-Hall
White, H. (1980). A Heteroscedasticity-consistent Covariance Matrix Estimator and A Direct Test for Heteroscedasticity. Econometrica 48:817-838
Young, S. (1999). Systematic Measurement Error in the Estimation of Discretionary Accruals: An Evaluation of Alternative Modeling Procedures. Journal of Business Finance and Accounting 26:833-862
Yung-Ming Hsieh and Yann-Ching Tsai (2004). Aggregate Audit Adjustments and Discretionary Accruals: Further Evidence on the Relation between Audit Quality and Earnings Management. Working Paper