參考文獻: | 上市上櫃公司治理實務守則(民109年2月13日)。
證券發行人財務報告編製準則(民108年3月18日)。
公開發行公司年報應行記載事項準則(民109年1月22日)。
公司募集發行有價證券公開說明書應行記載事項準則(民109年1月22日)。
機構投資人盡責管理守則(民105年6月30日)。
國家發展委員會(1994)。〈強化公司治理政策綱領暨行動方案〉。
金融監督管理委員會證券期貨局(2020)。〈2013強化我國公司治理藍圖〉。
行政院(2002)。〈挑戰2008:國家發展重點計畫(2002-2007) 〉。
Antunovich, P. 1996. Optimal slack policy under asymmetric information. Unpublished paper, Northwestern University.
Bates, T. W., K. M. Kahle, and R. M. Stulz. 2009. Why do US firms hold so much more cash than they used to? The Journal of Finance 64 (5): 1985-2021.
Bartov, E., I. Krinsky, and J. Lee. 1998. Evidence on how companies choose between dividends and open‐market stock repurchases. Journal of Applied Corporate Finance 11 (1): 89-96.
Bell, T. B., R. Doogar, and I. Solomon. 2008. Audit labor usage and fees under business risk auditing. Journal of Accounting Research 46 (4): 729-760.
Blokdijk, H., F. Drieenhuizen, D. A. Simunic, and M. T. Stein. 2003. Factors affecting auditors` assessments of planning materiality. Auditing: A Journal of Practice & Theory 22 (2): 297-307.
Choi, J. H., C. Kim, J. B. Kim, and Y. Zang. 2010. Audit office size, audit quality, and audit pricing. Auditing: A Journal of Practice & Theory 29 (1): 73-97.
Comment, R., and G. A. Jarrell. 1991. The relative signalling power of Dutch‐auction and fixed‐price self‐tender offers and open‐market share repurchases. The Journal of Finance 46 (4): 1243-1271.
Copley, P. A., and E. B. Jr. Douthett 2009. Are assurance services provided by auditors on initial public offerings influenced by market conditions? Contemporary Accounting Research 26 (2): 453-476.
Dann, L. Y. 1981. Common stock repurchases: An analysis of returns to bondholders and stockholders. Journal of Financial Economics 9 (2): 113-138.
DeFond, M., and J. Zhang. 2014. A review of archival auditing research. Journal of Accounting and Economics 58 (2-3): 275-326.
Diamond, D. W., and R. E. Verrcchia. 1991. Disclosure, liquidity, and the cost of capital. The Journal of Finance 46 (4): 1325-1359.
Dopuch, N., and D. Simunic. 1982. Competition in auditing: An assessment. Symposium on Auditing Research. 4th edition. Urbana-Champaign, University of Illinois.
Epps, R. W., and S. J. Cereola. 2008. Do institutional shareholder services (ISS) corporate governance ratings reflect a company`s operating performance? Critical Perspectives on Accounting 19 (8): 1135-1148.
Francis, J. R. 2004. A What do we know about audit quality? The British Accounting Review 36 (4): 345-368.
Francis, J. R. 2011. A framework for understanding and researching audit quality. Auditing: A Journal of Practice & Theory 30 (2): 125-152.
Francis, J. R., D. Nanda, and P. Olsson. 2008. Voluntary disclosure, earnings quality, and cost of capital. Journal of Accounting Research 46 (1): 53-99.
Francis, J. R., and M. D. Yu. 2009. Big 4 office size and audit quality. The Accounting Review 84 (5): 1521-1552.
Fenn, G., and N. Liang. 2001. Corporate payout policy and managerial stock incentives. Journal of Financial Economics 60 (1): 45-72.
Hackenbrack, K., and W. R. Knechel. 1997. Resource allocation decisions in audit engagements. Contemporary Accounting Research 14 (3): 481-500.
Harford, J. 1999. Corporate cash reserves and acquisitions. The Journal of Finance 54 (6): 1969-1997.
Hay, D. C., W. R. Knechel, and N. Wong. 2006. Audit fees: A meta‐analysis of the effect of supply and demand attributes. Contemporary Accounting Research 23 (1): 141-191.
Ikenberry, D., J. Lakonishok, and T. Vermaelen. 1995. Market underreaction to open market share repurchases. Journal of Financial Economics 39 (2-3): 181-208.
Iskander, M., and N. Chamlou. 2000. Corporate governance: A framework for implementation. The World Bank.
Jensen, M. C. 1986. Agency costs of free cash flow, corporate finance, and takeovers. The American Economic Review 76 (2): 323-329.
Jensen, M. C., and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3 (4): 305-360.
Jha, A., and Y. Chen. 2015. Audit fees and social capital. The Accounting Review 90 (2): 611-639.
Johnstone, K. M., and J. C. Bedard. 2004. Audit firm portfolio management decisions. Journal of Accounting Research 42 (4): 659-690.
Jolls, C. 1998. Stock repurchases and incentive compensation. Working paper, National Bureau of Economic Research.
Kahle, M. K. 2002. When a buyback isn’t a buyback: Open market repurchases and employee option. Journal of Finance 63 (2): 235-261.
Knechel, W. R. 2000. Auditing: Assurance and risk. 2th edition. UK, Routledge.
Knechel, W. R., V. Naiker, and G. Pacheco. 2007. Does auditor industry specialization matter? Evidence from market reaction to auditor switches. Auditing: A Journal of Practice & Theory 26 (1): 19-45.
Knechel, W. R., A. Vanstraelen, and M. Zerni. 2015. Does the identity of engagement partners matter? An analysis of audit partner reporting decisions. Contemporary Accounting Research 32 (4): 1443-1478.
Lennox, C., X. Wu, and T. Zhang. 2014. Does mandatory rotation of audit partners improve audit quality? The Accounting Review 89 (5): 1775-1803.
Michas, P. N. 2011. The importance of audit profession development in emerging market countries. The Accounting Review 86 (5): 1731-1764.
Nelson, M. W., J. A. Elliott, and R. L. Tarpley. 2002. Evidence from auditors about managers` and auditors` earnings management decisions. The Accounting Review 77 (s-1): 175-202.
Opler, T., L. Pinkowitz, R. Stulz, and R. Williamson. 1999. The determinants and implications of corporate cash holdings. Journal of Financial Economics 52 (1): 3-46.
Opler, T., and S. Titman. 1994. Financial distress and corporate performance. Journal of Finance 49: 1015-1040.
Pearson, T., and G. Trompeter. 1994. Competition in the market for audit services: The effect of supplier concentration on audit fees. Contemporary Accounting Research 11 (1): 91-114.
Pinkowitz L., and R. Willamson. 2001. Bank power and cash holdings: Evidence from Japan. The Review of Financial Studies 14 (4): 1059-1082.
Pinkowitz, L., R. M. Stulz, and R. Williamson. 2015. Do US firms hold more cash than foreign firms do? The Review of Financial Studies 29 (2): 309-348.
Rajan, R. G., and L. Zingales. 1995. What do we know about capital structure? Some evidence from international data. The Journal of Finance 50 (5): 1421-1460.
Siems, M., and O. S. Alvarez-Macotela. 2015. The G20/OECD principles of corporate governance 2015: A critical assessment of their operation and impact.
Simunic, D. A. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research 22 (3): 161-90.
Skinner, D. J., and S. Srinivasan. 2012. Audit quality and auditor reputation: Evidence from Japan. The Accounting Review 87 (5): 1737-1765.
Turpen, R. A. 1990. Differential pricing on auditors’ initial engagements: Further evidence. Auditing: A Journal of Practice & Theory 9 (2): 60-76.
Vermaelen, T. 1981. Common stock repurchases and market signalling: An empirical study. Journal of Financial Economics 9 (2): 139-183.
Watts, R. L., and J. L. Zimmerman. 1983. Agency problems, auditing, and the theory of the firm: Some evidence. The Journal of Law and Economics 26 (3): 613-633.
Weber, J., M. Willenborg, and J. Zhang. 2008. Does auditor reputation matter? The case of KPMG Germany and ComROAD AG. Journal of Accounting Research 46 (4): 941-972.
Weisbenner, S. J. 2000. Corporate share repurchases in the 1990s: What role do stock options play? Working paper, University of Illinois. |