| Reference: | 一、中文部分:
1.朱全斌，「我國企業選任會計師事發所考慮因素之重要性等級排列之研究」，國立政治大學會計研究所碩士論文，民國七十九年六月。
2. 汪泱若，「由會計與審計觀點論我國新上市股票之問題」，台北:華泰書局，民國七十九年四月初版。
3. 李振銘，我國股票上市公司自願性會計原則變動誘因之研究」，國立政治大學會計研究所碩士論文，民國八十年一月。
4. 何培基編著「商用統計學與SAS/PC 應用」，台北:長諾資訊圖書公司，民國七十九年一月初版。
5. 李滿春「 以行銷觀點論會計師業務之發展」，國立政治大學會計研究所碩士論文，民國七十一年六月。
6. 林玉龍，「健全我國證券承銷制度之研究」，國立政治大學會計研究所碩士論文，民國八十年七月。
7. 「股票承銷價格訂定使用財務資料注意事項」，財政部證券管理委員會民國八十一年二月十二日(81)台財證(一)第○○二四○號函。
8. 柯百鈴，「台灣新上市股票短期報酬之探討」，國立政治大學企業管理研究所碩士論文，民國七十八年六月。
9. 倪安順譯，「 SAS 基礎與統計應用使用手冊」，台北:儒林圖書公司，民國七十六年六月初版。
10. 財務會計準則公報第十七號，「現金流量表」，民國七十八年十二月。
11. 張育琳，「應計基礎與現金流量基礎預測現金流量能力之研究」，國立政治大學會計研究所碩士論文，民國八十年七月。
12. 溫世明，「我國股票上市公司簽證會計師之選任及更換之研究」，國立政治大學會計研究所碩士論文，民國七十四年一月。
13. 謝淑惠，「台灣十大會計師事務所79年度經營實力比較」，會計研究月刊，民國八十年五月，第68 期，頁8-19。
14. 藍克銘，「會計師從事業務廣告可行性之研究」，國立政治大學會計研究所碩士論文，民國七十一年一月。
二、英文部份:
1. Balvers, R. J., B. McDonald, and R. E. Miller, "Underpricing of New Issues and the Choice of Auditor as a Signal of Investment Banker Reputation," The Accounting Review (October 1988), pp. 605-622.
2. Barzel, Y., "Measurement Cost and the Organization of Markets," Journal of Law and Economics (April 1982), pp.27-48.
* 3. Beatty, R. P., "The Initial Public Offerings Market for Auditing Services," Auditing Research Symposium, The University of Illinois, 1986.
4. Beatty, R. P. "Auditor Reputation and the Pricing of Initial Public Offering," The Accounting Review (October 1989), pp. 693-709.
5. Beatty, R. P., and R. E. Verrecchia, "The Effect of a Mandated Auounting Change on the Capitalization Process," Contemporary Accounting Research (1989), pp. 472-493.
*6. Bloch, E., "Inside Investment Banking," Dow Jones-Irwin, Homewood, I11., 1986.
7. Bowen, R. M., E. W. Noreen, and J. M. Lacey, "Determinants of the Corporate Decision to Capitalize interest,"Journal of Accounting and Economics (1981), pp. 151-179.
8. Carpenter, C. G., and R. H. Strawser, "Displacement of Auditors When Clients Go Public," Journal of Accountancy (June 1971), pp. 55-58.
9. Daley, L. A., and R. L. Vigeland, "The Effects of Debt Covenants and Political Costs on The Choice of Accounting Methods," Journal of Accounting and Economics (1983), pp . 195-211.
10. DeAngelo, L. E., "Auditor Size and Audit Quality," Journal of Accounting and Economics (1981), pp. 183-199.
11.________,"Accounting Numbers as Market Valuation Substitutes: A Study of Management Buyouts of Public Stockholders," The Accounting Review (July 1986), pp. 400-420.
12.________ ,"Managerial Competition, Information Costs, and Corporate Governance: The Use of Accounting Performance Measures in Proxy Contests," Journal of Accounting and Economics (1988a), pp. 3-36.
* 13._______ , "Market Value Substitutes: Accounting Information and the Valuation of Publicly-Traded Equity," Working Paper, The University of Rochester, May 1988b.
* 14. Dopuch, N., and D. Simunic, "Competition in Auditing: A Assessment," Fourth Symposium on Auditing Research, University of Illinois, March 1982.
15. Friedlan, J. M., "Accounting Information and the Pricing of Initial Public Offerings," Ph.D. dissertation University of Washington, 1990.
16. Healy, P. M., "The Effect of Bonus Schemes on Accounting Decision," Journal of Accounting and Economics (1985), pp. 85-107.
17. Holthausen, R. W., "Accounting Method Choice: Opportunistic Behavior, Efficient Contracting, and Information Perspectives," Journal of Accounting and Economics ? (1990), pp. 207-218.
18. Holthausen, R. W., and R. W. Leftwich, "The Economic Consequences of Accounting Choice: Implications of Costly Contracting and Monitoring," Journal of Accounting and Economics (1983), pp. 77-117.
19. Ko, C., "An Empirical Investigation of Audit Market of Publicly-Traded Companies in Taiwan," Management Review (July 1991), pp. 235-253.
20. Liberty, S. E., and J. L. Zimmerman, "Labor Union Contract Negotiations and Accounting Choices," The Accounting Review (October 1986), pp. 692-712.
21. McNichols, M., G. P. Wilson, and L. E. DeAngelo, "Evidence of Earnings Management from the Provision for Bad Debts: Discussion," Journal of Accounting Research (Supplement) (1988), pp. 32-40.
22. Moyer, S. E., "Capital Adequacy Ratio Requlations and Accounting Choices in Commercial Banks," Journal of Accounting and Economics (1990), pp. 123-154.
23. Nichols, D. R., and D. B. Smith, "Auditor Credibility and Auditor Changes," Journal of Accounting Research (1983), pp. 534-544.
*24. Perez, R. C., "Inside Investment Banking," Praeger Publishers, 1984.
*25. Shane, E. M., and D. B. Smith, "Audit Firm Size and the Association Between Reported Earnings and Security Returns," Auditing: A Journal of Practice & Theory (1988), pp. 29-42.
26.Titman, S., and B. Trueman, "Information Quality and the Valuation of New Issues," Journal of Accounting and Economics (1986), pp. 159-172.
27. Watts, R. L., and J. L. Zimmerman, "Positive Accounting Theory: A Ten Year Perspective," The Accounting Review (January 1990), pp. 131-156.
28. Zmijewski, M., and R. Hagerman, "An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/Choice," Journal of Accounting and Economics (August 1981), pp. 129-149.
*轉載自其他文獻。 |
