| 參考文獻 |
[1] Albring, S. M., Elder, R. J., & Xu, X. (2016). Unexpected Fees and the Prediction of Material Weaknesses in Internal Control Over Financial Reporting. Journal of Accounting, Auditing & Finance, 0148558X16662585. [2] American Institute of Certified Public Accountants (AICPA). 1995. Audit Risk Alert. New York: AICPA. [3] American Institute of Certified Public Accountants (AICPA). 2002. Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards No. 99. New York: AICPA. [4] American Institute of Certified Public Accountants (AICPA). 2006. Understanding the entity and its environment and assessing the risks of material misstatement. Statement on Auditing Standards No. 109. New York: AICPA. [5] Armstrong, C. S., Jagolinzer, A. D., & Larcker, D. F. (2010). Chief executive officer equity incentives and accounting irregularities. Journal of Accounting Research, 48(2), 225-271. [6] Armstrong, C. S., & Vashishtha, R. (2012). Executive stock options, differential risk-taking incentives, and firm value. Journal of Financial Economics, 104(1), 70-88. [7] Armstrong, C. S., Larcker, D. F., Ormazabal, G., & Taylor, D. J. (2013). The relation between equity incentives and misreporting: The role of risk-taking incentives. Journal of Financial Economics, 109(2), 327-350. [8] Baber, W., Kang, S., & Liang, L. (2006). Strong boards, external governance, and accounting restatement. In SSRN: http://ssrn. com/abstract (Vol. 760324). [9] Balachandran, B. V., & Ramakrishnan, R. T. (1987). A theory of audit partnerships: Audit firm size and fees. Journal of Accounting Research, 111-126. [10] Bauman, M. P., & Shaw, K. W. (2006). Stock option compensation and the likelihood of meeting analysts′ quarterly earnings targets. Review of Quantitative Finance and Accounting, 26(3), 301-319. [11] Beasley, M. S., Carcello, J. V., Hermanson, D. R., & Neal, T. L. (2010). Fraudulent financial reporting: 1998–2007. An analysis of US public companies. Published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), New York, NY. [12] Beatty, R. P. (1989). Auditor reputation and the pricing of initial public offerings. Accounting Review, 693-709. [13] Beatty, R. P. (1993). The economic determinants of auditor compensation in the initial public offerings market. Journal of Accounting Research, 294-302. [14] Bedard, J. C., & Johnstone, K. M. (2004). Earnings manipulation risk, corporate governance risk, and auditors′ planning and pricing decisions. The Accounting Review, 79(2), 277-304. [15] Behn, B. K., Carcello, J. V., Hermanson, D. R., & Hermanson, R. H. (1999). Client satisfaction and Big 6 audit fees. Contemporary Accounting Research, 16(4), 587-608. [16] Beneish, M. D. (1999). Incentives and penalties related to earnings overstatements that violate GAAP. The Accounting Review, 74(4), 425-457. [17] Bergstresser, D., & Philippon, T. (2006). CEO incentives and earnings management. Journal of financial economics, 80(3), 511-529. [18] Billings, B. A., Gao, X., & Jia, Y. (2013). CEO and CFO equity incentives and the pricing of audit services. Auditing: A Journal of Practice & Theory, 33(2), 1-25. [19] Blankley, A. I., Hurtt, D. N., & MacGregor, J. E. (2012). Abnormal audit fees and restatements. Auditing: A Journal of Practice & Theory, 31(1), 79-96. [20] Brockman, P., Martin, X., & Unlu, E. (2010). Executive compensation and the maturity structure of corporate debt. The Journal of Finance, 65(3), 1123-1161. [21] Broussard, J. P., & Pilotte, E. A. (2004). CEO incentives, cash flow, and investment (Digest summary). Financial Management, 33(251-70). [22] Burns, N., & Kedia, S. (2006). The impact of performance-based compensation on misreporting. Journal of financial economics, 79(1), 35-67. [23] Cahan, S. F., Godfrey, J. M., Hamilton, J., & Jeter, D. C. (2008). Auditor specialization, auditor dominance, and audit fees: The role of investment opportunities. The Accounting Review, 83(6), 1393-1423. [24] Casterella, J. R., Francis, J. R., Lewis, B. L., & Walker, P. L. (2004). Auditor industry specialization, client bargaining power, and audit pricing. Auditing: A Journal of Practice & Theory, 23(1), 123-140. [25] Charles, S. L., Glover, S. M., & Sharp, N. Y. (2010). The association between financial reporting risk and audit fees before and after the historic events surrounding SOX. Auditing: A Journal of Practice & Theory, 29(1), 15-39. [26] Chava, S., & Purnanandam, A. (2010). CEOs versus CFOs: Incentives and corporate policies. Journal of Financial Economics, 97(2), 263-278. [27] Chen, Y., Gul, F. A., Veeraraghavan, M., & Zolotoy, L. (2015). Executive equity risk-taking incentives and audit pricing. The Accounting Review, 90(6), 2205-2234. [28] Cheng, Q., & Warfield, T. D. (2005). Equity incentives and earnings management. The Accounting Review, 80(2), 441-476. [29] Choi, J. H., Kim, J. B., Liu, X., & Simunic, D. A. (2008). Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross‐country evidence. Contemporary Accounting Research, 25(1), 55-99. [30] Choi, J. H., Kim, C., Kim, J. B., & Zang, Y. (2010). Audit office size, audit quality, and audit pricing. Auditing: A Journal of practice & theory, 29(1), 73-97. [31] Choi, J. H., Kim, J. B., & Zang, Y. (2010). Do abnormally high audit fees impair audit quality?. Auditing: A Journal of Practice & Theory, 29(2), 115-140. [32] Coase, R. H. (1937). The nature of the firm. Economica, 4(16), 386-405. [33] Cohen, D. A., Dey, A., & Lys, T. Z. (2008). Real and accrual-based earnings management in the pre-and post-Sarbanes-Oxley periods. The Accounting Review, 83(3), 757-787. [34] Coles, J. L., Daniel, N. D., & Naveen, L. (2006). Managerial incentives and risk-taking. Journal of financial Economics, 79(2), 431-468. [35] Core, J., & Guay, W. (1999). The use of equity grants to manage optimal equity incentive levels. Journal of accounting and economics, 28(2), 151-184. [36] Core, J., & Guay, W. (2002). Estimating the value of employee stock option portfolios and their sensitivities to price and volatility. Journal of Accounting research, 40(3), 613-630. [37] Craswell, A. T., Francis, J. R., & Taylor, S. L. (1995). Auditor brand name reputations and industry specializations. Journal of accounting and economics, 20(3), 297-322. [38] Davis, L. R., Ricchiute, D. N., & Trompeter, G. (1993). Audit effort, audit fees, and the provision of nonaudit services to audit clients. The Accounting Review, 135-150. [39] Davis, L. R., & Simon, D. T. (1992). Research Notes: The Impact of SEC Disciplinary Actions on Audit Fees. Auditing, 11(1), 58. [40] DeFond, M. L., Raghunandan, K., & Subramanyam, K. R. (2002). Do non–audit service fees impair auditor independence? Evidence from going concern audit opinions. Journal of accounting research, 40(4), 1247-1274. [41] Denis, D. J., Hanouna, P., & Sarin, A. (2006). Is there a dark side to incentive compensation?. Journal of Corporate Finance, 12(3), 467-488. [42] Doogar, R., Sivadasan, P., & Solomon, I. (2015). Audit fee residuals: Costs or rents?. Review of Accounting Studies, 20(4), 1247-1286. [43] Dye, R. A. (1993). Auditing standards, legal liability, and auditor wealth. Journal of political Economy, 101(5), 887-914. [44] 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. [45] Efendi, J., Srivastava, A., & Swanson, E. P. (2007). Why do corporate managers misstate financial statements? The role of option compensation and other factors. Journal of Financial Economics, 85(3), 667-708. [46] 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. [47] Eshleman, J. D., & Guo, P. (2013). Abnormal audit fees and audit quality: The importance of considering managerial incentives in tests of earnings management. Auditing: A Journal of Practice & Theory, 33(1), 117-138. [48] Fama, E. F., & Jensen, M. C. (1983). Agency problems and residual claims. The Journal of Law and Economics, 26(2), 327-349. [49] Fargher, N., Jiang, A., & Yu, Y. (2012). How do auditors perceive CEO′s risk taking incentives? Evidence from audit fees and audit opinions. Working paper, The Australian National University. [50] Fargher, N., Jiang, A., & Yu, Y. (2014). How do auditors perceive CEO′s risktaking incentives?. Accounting & Finance, 54(4), 1157-1181. [51] Feldmann, D. A., Read, W. J., & Abdolmohammadi, M. J. (2009). Financial restatements, audit fees, and the moderating effect of CFO turnover. Auditing: A Journal of Practice & Theory, 28(1), 205-223. [52] Feng, M., Ge, W., Luo, S., & Shevlin, T. (2011). Why do CFOs become involved in material accounting manipulations?. Journal of Accounting and Economics, 51(1), 21-36. [53] Francis, J. R. (1984). The effect of audit firm size on audit prices: A study of the Australian market. Journal of accounting and economics, 6(2), 133-151. [54] Francis, J. R., Reichelt, K., & Wang, D. (2005). The pricing of national and city-specific reputations for industry expertise in the US audit market. The accounting review, 80(1), 113-136. [55] Ghosh, A., & Pawlewicz, R. (2009). The impact of regulation on auditor fees: Evidence from the Sarbanes-Oxley Act. Auditing: A Journal of Practice & Theory, 28(2), 171-197. [56] Gist, W. E. (1994). Empirical evidence on the effect of audit structure on audit pricing. Auditing, 13(2), 25. [57] Gramling, A. A., Schatzberg, J. W., Bailey Jr, A. D., & Zhang, H. (1998). The impact of legal liability regimes and differential client risk on client acceptance, audit pricing, and audit effort decisions. Journal of Accounting, Auditing & Finance, 13(4), 437-460. [58] Gul, F. A., Chen, C. J., & Tsui, J. S. (2003). Discretionary accounting accruals, managers′ incentives, and audit fees. Contemporary Accounting Research, 20(3), 441-464. [59] Gul, F. A., & Tsui, J. S. L. (1997). A test of the free cash flow and debt monitoring hypotheses:: Evidence from audit pricing. Journal of Accounting and Economics, 24(2), 219-237. [60] Hall, B. J., & Liebman, J. B. (1998). Are CEOs really paid like bureaucrats?. The Quarterly Journal of Economics, 113(3), 653-691. [61] Hay, D., Knechel, R., & Li, V. (2006). Non‐audit Services and Auditor Independence: New Zealand Evidence. Journal of Business Finance & Accounting, 33(5‐6), 715-734. [62] Higgs, J. L., Kannan, Y. H., & Skantz, T. R. (2012). CEO equity incentives and auditor pricing. Working paper, Florida Atlantic University, Duquesne University, and The University of Texas at Arlington. [63] Hogan, C. E., & Wilkins, M. S. (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. [64] Hoitash, R., Hoitash, U., & Bedard, J. C. (2008). Internal control quality and audit pricing under the Sarbanes-Oxley Act. Auditing: A Journal of Practice & Theory, 27(1), 105-126. [65] Hölmstrom, B. (1979). Moral hazard and observability. The Bell journal of economics, 74-91. [66] Ireland, J. C., & Lennox, C. S. (2002). The large audit firm fee premium: A case of selectivity bias?. Journal of Accounting, Auditing & Finance, 17(1), 73-91. [67] 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. [68] Jiang, J. X., Petroni, K. R., & Wang, I. Y. (2010). CFOs and CEOs: Who have the most influence on earnings management?. Journal of Financial Economics, 96(3), 513-526.4 [69] Kannan, Y. H., Skantz, T. R., & Higgs, J. L. (2014). The impact of CEO and CFO equity incentives on audit scope and perceived risks as revealed through audit fees. Auditing: A Journal of Practice & Theory, 33(2), 111-139. [70] Katz, D. (2006). IRS chief: CFO pay should be fixed. CFO. com. [71] Kennedy, P. (1992). A Guide to Econometrics (The MIT Press, Cambridge, Massachusetts). [72] Kim, J. B., Liu, X., & Zheng, L. (2012). The impact of mandatory IFRS adoption on audit fees: Theory and evidence. The Accounting Review, 87(6), 2061-2094. [73] Kim, Y., H. Li, and S. Li. 2011b. CEO equity incentives and audit fees. Working paper, Santa Clara University. [74] Kim, Y., Li, H., & Li, S. (2015). CEO equity incentives and audit fees. Contemporary Accounting Research, 32(2), 608-638. [75] Krauß, P., Pronobis, P., & Zülch, H. (2015). Abnormal audit fees and audit quality: initial evidence from the German audit market. Journal of Business Economics, 85(1), 45-84. [76] Krishnan, J. (2005). Audit committee quality and internal control: An empirical analysis. The Accounting Review, 80(2), 649-675. [77] Lambert, R. A., Larcker, D. F., & Verrecchia, R. E. (1991). Portfolio considerations in valuing executive compensation. Journal of Accounting Research, 129-149. [78] Maher, M. W., Tiessen, P., Colson, R., & Broman, A. J. (1992). Competition and audit fees. The Accounting Review, 199-211. [79] Masli, A., Peters, G. F., Richardson, V. J., & Sanchez, J. M. (2010). Examining the potential benefits of internal control monitoring technology. The Accounting Review, 85(3), 1001-1034. [80] Minnick, K., Unal, H., & Yang, L. (2011). Pay for performance? CEO compensation and acquirer returns in BHCs. Review of Financial Studies, 24(2), 439-472. [81] Mitra, S., Deis, D. R., & Hossain, M. (2009). The association between audit fees and reported earnings quality in pre-and post-Sarbanes-Oxley regimes. Review of Accounting and Finance, 8(3), 232-252. [82] Morgan, J., & Stocken, P. (1998). The effects of business risk on audit pricing. Review of Accounting Studies, 3(4), 365-385. [83] Nagar, V., Nanda, D., & Wysocki, P. (2003). Discretionary disclosure and stock-based incentives. Journal of accounting and economics, 34(1), 283-309. [84] O’brien, R. M. (2007). A caution regarding rules of thumb for variance inflation factors. Quality & Quantity, 41(5), 673-690. [85] Palmrose, Z. V. (1986). The effect of nonaudit services on the pricing of audit services: Further evidence. Journal of Accounting Research, 405-411. [86] Palmrose, Z. V. (1989). The relation of audit contract type to audit fees and hours. The Accounting Review, 488-499. [87] Pástor, Ľ., & Pietro, V. (2003). Stock valuation and learning about profitability. The Journal of Finance, 58(5), 1749-1790. [88] Pearson, T., & Trompeter, G. (1994). Competition in the market for audit services: The effect of. Contemporary Accounting Research, 11(1), 115. [89] Peng, L., & Röell, A. (2003). Executive Pay, Earnings Mainopulation and Shareholder Litigation. School of Economics & Finance, University of Hong Kong. [90] Pratt, J., & Stice, J. D. (1994). The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees. The Accounting Review, 639-656. [91] Public Company Accounting Oversight Board (PCAOB). 2010. Identifying and Assessing the Risks of Material Misstatement. Auditing Standard No. 12. Washington, DC: PCAOB. [92] Public Company Accounting Oversight Board (PCAOB), 2012, Proposed Auditing Standards – Related parties, Proposed amendments to certain PCAOB auditing standards regarding significant unusual transactions and Other proposed amendments to PCAOB standards, PCAOB release no. 2012-001 (February 28, 2012). [93] Public Company Accounting Oversight Board (PCAOB). 2013. Proposed Auditing Standard—Related Parties Proposed Amendments to PCAOB Auditing Standards Regarding Significant Unusual Transactions and Other Proposed Amendments to PCAOB Auditing Standards. PCAOB Release No. 2013-004. Washington, DC: PCAOB (May 7, 2013). [94] Raghunandan, K., & Rama, D. V. (2006). SOX Section 404 material weakness disclosures and audit fees. Auditing: A Journal of Practice & Theory, 25(1), 99-114. [95] Rajgopal, S., & Venkatachalam, M. (2011). Financial reporting quality and idiosyncratic return volatility. Journal of Accounting and Economics, 51(1), 1-20. [96] Rego, S. O., & Wilson, R. (2012). Equity risk incentives and corporate tax aggressiveness. Journal of Accounting Research, 50(3), 775-810. [97] Securities and Exchange Commission (SEC). 2006. Executive Compensation and Related Person Disclosure. Release No. 33-8732a. Washington, DC: SEC. [98] Shrieves, R. E., & Gao, P. (2002). Earnings management and executive compensation: a case of overdose of option and underdose of salary?. [99] Simunic, D. A. (1980). The pricing of audit services: Theory and evidence. Journal of Accounting research, 161-190. [100] Simunic, D. A. (1984). Auditing, consulting, and auditor independence. Journal of Accounting research, 679-702. [101] Simunic, D. A., & Stein, M. T. (1996). Impact of litigation risk on audit pricing: A review of the economics and the evidence. Auditing, 15, 119. [102] Venkataraman, R., Weber, J. P., & Willenborg, M. (2008). Litigation risk, audit quality, and audit fees: Evidence from initial public offerings. The Accounting Review, 83(5), 1315-1345. [103] Walker, P. L., & Casterella, J. R. (2000). The role of auditee profitability in pricing new audit engagements. Auditing: A Journal of Practice & Theory, 19(1), 157-167. [104] Watts, R. L., & Zimmerman, J. L. (1978). Towards a positive theory of the determination of accounting standards. The Accounting Review, 112-134. [105] Whisenant, S., Sankaraguruswamy, S., & Raghunandan, K. (2003). Evidence on the joint determination of audit and non‐audit fees. Journal of Accounting Research, 41(4), 721-744. [106] Yongtae, K., Li, H., & Li, S. (2011). CEO equity incentives and audit fees. Working paper of Santa Clara |
[Endnote RIS 格式]
[相關文章]
[文章引用]
[完整記錄]
[館藏目錄]
至系統瀏覽論文 ( 永不開放)
plurk
funp
live
udn
HD
myshare
netvibes
friend
youpush
delicious
baidu
Google bookmarks
del.icio.us
hemidemi
facebook
twitter
google
reddit