中文部份
林嬌能、許彩蓮,2011,「家族企業與租稅規劃之關聯性」,會計學報,第4卷第1期:頁23-49。
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:頁59-80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4期:頁103-126范宏書、林彥廷、陳慶隆,2017,「財稅差異與會計資訊價值攸關性」,管理與系統,未出版期刊。
范宏書、陳慶隆、吳靜宜,2007,「審計客戶重要性與會計師的產業專精程度對公司盈餘品質之影響-審計組別之證據」,文大商管學報,第12期:頁75-108。姜家訓、楊雅雯,2005,「會計師事務所之產業專精及查核年資與盈餘品質之關餘」,當代會計,第6卷第1期:頁23-60 。高儷華、單騰笙、張慧珊,2014,「財稅差異與盈餘品質」,中原企管評論,第12卷第2期:頁71-96。高儷華,2003,「我國公司邊際稅率模擬研究分析」,會計評論,第36期:頁89 - 104。陳明進,2009,「財務報表資料推估課稅所得之研究」,管理學報,第26卷第6期:頁625 - 636。陳明進、蔡麗雯,2006,「財稅所得差異決定因素及課稅所得推估之研究」,管理學報,第23卷第6期:頁739 - 763。陳明進、林世銘、張天勳,2001,「證券及土地交易所得免稅對我國公司有效稅率之影響」,中華會計學刊,第2卷:頁53 - 56。
陳耀宗、劉若蘭、林沖霖,2003,「產業專家、客戶滿意度與審計公費關這性之研究」,會計評論,第37期: 頁31-52。
黃美祝,2010,「財稅差異金額大小對國稅局選案查核之影響」,會計評論,第50期:頁23 - 55。黃美祝、王肇蘭、林佳伃,2016,「財稅差異對分析師預測誤差及預測離散性之影響」,管理與系統,第23卷第1期:頁137-167。
黃郁芬,2006,公司特性、裁決性應計項目與審計品質關聯性之研究,國立政治大學會計學系碩士論文。黃惠君、翁子涵,2015,實質盈餘管理與會計師產業專業及審計公費之關聯性:公司管理階層對審計品質之認知,當代會計,第16卷第2期:頁211-249張敏蕾、黃德芬,2007,「遞延所得稅費用策略性調控與公司盈餘管理行為」,當代會計,第8卷第2期:頁181-208。楊惟甯,2003,會計師特質與盈餘管理之關聯性,東吳大學會計學系碩士論文。鄭丁旺,2013,十一版,中級會計學。
廖益興、高儷華、單騰笙,2016,「產業專精之查核是否能減緩企業財稅差異?」經濟論文叢刊,第46卷未出版期刊
魏伃珊、邱敬貿、黃淑惠,2015,「法人董事與企業避稅:台灣股票市場之實證研究」,證券市場發展季刊,第27卷第4期:頁1-42。
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