審計委員會出席開會成員的產業與會計專業背景以及任期門檻，對實質活動盈餘管理之影響 The Impact of the Board Meeting Attendance of the Board Member Having Professional Background and Members' Tenure on Real Earnings Management
審計準則54號公報，對被出具責任分攤式查核報告集團財務報表審計品質認知的影響──信用評等機構的觀點 The Impact of No. 54 Auditing Standard on the Audit Quality of the Combined Financial Statements with Shared Audit Report-Perception from Credit Rating Agency
