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臺大管理論叢
NTU Management Review |
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| 202008 (30:2期)期所有篇 |
- 會計師雙簽制度對審計品質之影響 The Effect of the Dual-Signature Requirement on Audit Quality
- 責任分攤式查核意見與集團企業合併財務報表審計品質關聯性：以會計師調整數為衡量基礎 The Relationship between Shared Audit Opinions and the Audit Quality of Group Enterprises' Financial Statements-Based on the Audit Adjustment
- 美國證管會鬆綁外國公司編制調節表對採用IFRS或U.S.GAAP公司之盈餘管理策略的影響 The Effects of Relaxing the Reconciliation Requirement in Foreign Private Issuers' SEC Filings on Earnings Management Strategies: IFRS Adopters versus U.S. GAAP Adopters
- 累計其他綜合損益之不對稱評價調整 Asymmetric Valuation Adjustments in Accumulated Other Comprehensive Income
- 揭露內部控制缺失之效益：臺灣銀行業之實證 The Benefits of Disclosing Internal Control Weaknesses: Evidence from Taiwanese Banks
- 政府舉措與會計師事務所改聘決定是否影響審計公費與審計品質？以中國為例 Do Government Initiatives and Reasons for Auditor-Client Realignment Influence Audit Fees and Audit Quality? Evidence from China
- 企業社會責任績效對財務風險的影響 The Effect of Corporate Social Responsibility Performance on Financial Risk
- 公允價值與歷史成本之盈餘預測能力：以投資性不動產為例 Predicting Future Performance Using Fair Value versus Historical Cost: Evidence from Investment Property
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