中文部分:
王詩瑋,2009,會計師產業專家與查核經驗對審計品質之影響,逢甲大學會計學系研究所碩士論文。余義賢,2008,財務危機預測之研究–以力霸集團為例,真理大學財金研究所。
林囿成,2007,從審計風險與遵循成本檢視沙賓法案(SOX)對審計公費訂價之影響,台灣大學會計學研究所博士論文。林珮鈺,2008,訴訟風險與審計公費關聯性之實證研究,靜宜大學會計學系研究所碩士論文。馬君梅、沈大白,2004,由博達案談會計師事務所的風險管理,會計研究月刊,226期:頁85-87。
馬秀如,2004,物不知期數:博達與會計師,會計研究月刊,226期:頁58-84。陳依蘋、鄭惠之,2004,專業組織的未來-會計師、律師向前走,會計研究月刊,226期:頁30-40。陳柏松,2004,從博達案看整體會計環境,會計研究月刊,225期:頁54-60。
陳怡誠,2005,會計師財簽之訴訟風險決策模型,國立中正大學會計研究所碩士論文。傅鐘仁、張福星與陳慶隆,2005,審計失敗對會計師保守主義的影響:ENRON案是否存在產業蔓延效果,會計評論,第40期:31-67。
黃邵彥、林琦珍與薛雅云,2010,財務報表重編,會計師更換與財務報導穩健性關聯因素,2010 會計理論與實務研討會論文集:1561-1584。
黃荃、林月麗與陳惠珠,1998,台灣會計師簽證責任與歷來受處分案例之探討,會計研究月刊,153期:頁76-82。
黃志峯,2009,影響審計品質因素之探討─以台灣為例,靜宜大學會計學系研究所。
楊炎杰與官月緞,2006,客戶重要性與非審計服務是否影響審計品質?Enron後的觀察,會計評論,第43期:27-61。
楊碧茵,2004a,博達案四會計師懲處過重?究意屬審計失敗?抑或經營失敗?會計研究月刊,226期:頁26。
,2004b,會計師執業環境之未來與挑戰,會計研究月刊,226期:頁44-51。
鄭惠之,2004,財務報表的審計責任,會計研究月刊,220期:頁53-59。譚珅杰,2006,恩隆案、沙氏法案及博逹案對會計師獨立性影響之研究,輔仁大學會計學研究所碩士論文。劉啟羽,2008,大型會計師事務所客戶選擇的決定因素,輔仁大學會計學研究所碩士論文。葉帥宏,2008,委任風險是否影響審計定價?以中國上市公司為例,銘傳大學會計學研究所碩士論文。葉承楙,2005,淨值市價比及信用風險指標( O-score與TCRI )運用在投資績效之分析,國立成功大學財務金融研究所碩士論文。
蔡苑霖,2006,違約風險與資本結構關係之研究-以台灣股市為例,靜宜大學會計學研究所碩士論文。范懿心,2009,會計師事務所客戶承接決策之探討,國立政治大學會計學研究所碩士論文。闕友芳,2009,會計師產業專精對審計時間落差之影響,輔仁大學會計學系碩士班。英文部分:
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