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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,第三十三卷,第二期:19-38。 王明昌與周邦營,2014,健全財務報表品質與分析師盈餘預測之相關性研究-以公司治理與審計品質觀點探討,弘光學報,第七十四卷:14-38。 李建然,2016,財務報表使用者如何解讀上市(櫃)公司新式無保留意見查核報告,證券暨期貨月刊,第三十四卷(9月):16-29。 汪進揚與鄧名堯,2012,資訊揭露對分析師盈餘預測品質影響之研究,證券市場發展季刊, 第24卷,第一期:111-138。 邱茗囷,2015,國際審計監理議題重要趨勢,證券暨期貨月刊,第三十三卷,第七期:15-27。 林美鳳、金成隆與張淑慧,2011,投資人情緒與分析師行為之關聯性研究,管理學報,第二十八卷,第五期:447-474。 林美鳳與陳虹吟,2011,投資人情緒與分析師行為之關聯性研究︰以中國市場為例,會計審計論叢,第一卷,第2期:57-96。 林嬋娟與林孝倫,2009,會計師事務所規模、品牌與競爭程度對審計公費之影響:中國之實證,會計評論,第49期:35–72。 徐永堅,2016,審計準則公報第五十八號「查核報告中關鍵查核事項之溝通」之內容、影響與建議,證券暨期貨月刊,第三十四卷(9月):30-41。 黃仲豪,2016,推動我國採用新式會計師查核報告-由英國實施經驗論起,證券暨期貨月刊,第三十四卷,第九期:5-15。 張仲岳與曹美娟,2005,台灣上市公司審計公費之決定因素,當代會計,第六卷,第二期:125-152。 黃劭彥、林琦珍與田耕銘,2012,探討會計師事務所更換、審計公費下降與審計品質之關係,朝陽商管評論,第十一卷,第二期:43-76。 黃惠君與翁子涵,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,第十六卷,第二期:211-249。 梁榮輝與粘元馨,2008,台灣會計師公費影響因素之研究,華人經濟研究,第六卷,第一期:83-104。
二、英文部分
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Do CEO succession and succession planning affect stakeholders'' perceptions of financial reporting risk? Evidence from audit fees. The Accounting Review, 92(4), 27-52. Boo, E., and D. Sharma. (2008). Effect of regulatory oversight on the association between internal governance characteristics and audit fees.Accounting and Finance, 48(1), 51–71. Boubakri, N., S. El Ghoul, O. Guedhami, and A. Samet. (2015). The effects of analyst forecast properties and country‐level institutions on the cost of debt. Journal of Financial Research, 38(4), 461-493. Bozec, R and M. Dia. (2017). Monitoring function of the board and audit fees: Contingent upon ownership concentration. International Journal of Accounting and Information Management, 25(1), 70-90. Brasel, K, M. M. Doxey, J. H. Grenier, and A. Reffett. (2016). Riskdis closure preceding engative outcomes; The influence of evaluator expertise, a judgment of auditor libailiyt, The Acconnting Review 91(5):1345-1362. Brown, L. D. (1997). Analyst Forecasting Errors: Additional Evidence, Financial Analys Journal, 53(6), 81-88. Carcello, J. V., and C. Li. (2013). Costs and benefits of requiring an engagement partner signature: Recent experience in the United Kingdom. The Accounting Review, 88(5), 1511-1546. Carson, E. (2009). Industry specialization by global audit firm networks. The Accounting Review, 84(2), 355-382. Cavezzali, E., J. Crepaldi, and U. Rigoni. (2014). Proximity to hubs of expertise and financial analyst forecast accuracy. Eurasian Business Review, 4(2), 157-179. Christensen, B. E., S. M. Glover, and C. J. Wolfe. (2014).Do critical audit matter paragraphs in the audit report change nonprofessional investors’ decision to invest? Auditing: A Journal of Practice & Theory 33 (4):71-93 Clemente, M., T. J. Roulet. (2015).Public opinion as a source of deinstitutionalization: A "spiral of silence" approach.Academy of Management Review, 40(1), 96-114. Cordoş, G. S., and M. T. Fülöp. (2015). Understanding audit reporting changes: introduction of Key Audit Matters. Accounting and Management Information Systems/Contabilitate si Informatica de Gestiune, 14(1). Coster, D. C., D. Dahl, and R. L. Jenson. (2014). Modeling linear trends in audit fees. International Journal of Auditing, 18(1), 68-75. DeAngelo, L. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics, 183-199. Dhaliwal, D. S., S. Radhakrishnan, A. Tsang, and Y. G. Yang. (2012). Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure. The Accounting Review, 87(3), 723-759. Doogar, R., P. Sivadasan, and I. Solomon. (2015). Audit fee residuals: Costs or rents? Review of Accounting Studies, 20(4), 1247-1286. Durnev, and E. H. Kim. (2005). To Steal or Not to Steal: Firm Attributes, Legal Environment, and Valuation. The Journal of Finance, 60(3), 1461-1493. Fan, J. P., and T. J. Wong. (2005). Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia. Journal of Accounting Research, 43(1), 35-72. Farooq, M. U., I. Kazim, M. Usman, and I. Latif. (2018). Corporate governance and audit fees: Evidence from a developing country. Pakistan Journal of Commerce and Social Sciences (PJCSS), 12(1), 94-110. Gaul, L., and P. Uysal. (2018). Do audit fees influence credit risk and asymmetric information problems? Evidence from the syndicated loan market. New York Economic Review, 49, 4-25. Gong, S. X., F. A. Gul, and L. Shan. (2018). Do Auditors Respond to Media Coverage? Evidence from China. Accounting Horizons, 32(3), 169-194. Gotti, G., S. Han, J. L. Higgs, and T. Kang. (2012). Managerial stock ownership, analyst coverage, and audit fee. Journal of Accounting, Auditing and Finance, 27(3), 412-437. Hackenbrack, K. E., N. T. Jenkins, and M. Pevzner. (2014). Relevant but delayed information in negotiated audit fees. Auditing: A Journal of Practice and Theory, 33(4), 95-117. Halperin, R., and K. W. Lai. (2015). The Relation Between Auditor-Provided Tax Service Fees and Audit Fees After the Sarbanes–Oxley Act: From the Perspective of Cross-Selling of Services. Journal of Accounting, Auditing and Finance, 30(3), 341-372. Hay, D. C., and W. R. Knechel. (2017). Meta-regression in auditing research: Evaluating the evidence on the Big N audit firm premium. Auditing: A Journal of Practice and Theory, 36(2), 133-159. Hoag, M. L. and C. W. Hollingsworth. (2011). An Intertemporal Analysis of Audit Fees and Section 404 Material Weaknesses. A Journal of Practice & Theory, 30(2), 173-200. Hoberg, G., and G. Phillips. (2010a). Product market synergies and competition in mergers and acquisitions: A text-based analysis. Review of Financial Studies, 23(10), 3773-3811. Hogan, C. E. and M. S. Wilkins. (2008). Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies? Contemporary Accounting Research, 25(1), 219-242. Hoitash, R., U. Hoitash, and J. C. Bedard. (2008). Internal control quality and audit pricing under the Sarbanes-Oxley Act. Auditing: A Journal of Practice & Theory, 27(1), 105-126. Hou, Hung and Gao (2014). Investors’ Reactions to Analysts’ Forecast Revisions and Information Uncertainty: Evidence of Stock Price Drift. Hsu, W. H. and Y. L. Chang. (2011). Intellectual capital and analyst forecast: evidence from the high-tech industry in Taiwan. Applied Financial Economics, 21(15), 1135-1143. Jiang, W., and M. Son. (2015). Do audit fees reflect risk premiums for control risk? Journal of Accounting, Auditing and Finance, 30(3), 318-340. Jizi, M and R. Nehme. (2018). Board Monitoring and Audit Fees: The Moderating Role of CEO/Chair Dual Roles. Managerial Auditing Journal, 33(2), 217. Johl, S. K., A. Khan, N. Subramaniam, and M. Muttakin. (2016). Business group affiliation, board quality and audit pricing behavior: Evidence from Indian companies. International Journal of Auditing, 20(2), 133-148. Johnson, P., K. Jamal, and R. Berryman. (1991). Effects of framing on auditor decision. Organization Behavior and Human Decision Processes, (50), 75-105. Kachelmeier, S. J., J. J. Schmidt and K. Valentine. 2018. Do Critical Audit Matter Disclosures Protect Auditors by Forewarning Users of Misstatement Risk? Working paper. Available at: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2481284 Kim, J. B., L. Li, and H. Zhang. (2017). Analyst Forecast Accuracy and Media Independence. Financial Management, 46(4), 1023-1051. Kothari, S. P., X. Li, and J. E. Short. (2009). The effect of disclosures by management, analysts, and business press on cost of capital, return volatility, and analyst forecasts: A study using content analysis. The Accounting Review, 84(5), 1639-1670. Krauß, P., B. M. Quosigk, and H. Zülch. (2014). Effects of Initial Audit Fee Discounts on Audit Quality: Evidence from G ermany. International Journal of Auditing, 18(1), 40-56. Kuo, N. T., and C. F. Lee. (2016). A potential benefit of increasing book–tax conformity: evidence from the reduction in audit fees. Review of Accounting Studies, 21(4), 1287-1326. Legenzova, R., and G. Lauryna. (2016). Nasdaq OMX Baltic listinguojamų įmonių audito mokesčio atskleidimo masto ir dydį lemiančių veiksnių tyrimas. Taikomoji ekonomika: sisteminiai tyrimai, 2016, t. 10, nr. 1, p. 107-127. Lobo, G. J., M. Song, and M. H. Stanford. (2015). The effect of analyst forecasts during earnings announcements on investor responses to reported earnings. Available at SSRN 2443623. Malhotra, D., R. Poteau, and P. Russel. (2015). An empirical examination of the relationship between audit fee and firm performance. International Journal of Business, Accounting, and Finance, 9(2). Mattei, M. M., and P. Platikanova. (2017). 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