當代會計

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第25卷第1期之出版文章

新冠肺炎疫情初期及後期對查核期間與客戶盈餘管理之影響

The Effect of Early and Late COVID-19 Crisis Period on Audit Timelag and Firms’ Earnings Management

林純央／林孝倫

Chun-Yang Lin／Hsiao-Lun Lin

董監事薪酬揭露方式對盈餘管理之影響

The Impact of Director and Supervisor Compensation Disclosure on Earnings Management

羅玟甄／林谷峻／張瑀珊／黃永杰

Wen-Chen Lo／Ku-Jun Lin／Yu-Shan Chang／Yung-Chieh Huang

經理人過度自信、租稅規避與成本僵固性之關聯性

The Correlation between Manager Overconfidence, Tax Avoidance and Cost Stickiness

黃美祝／陳俐妙

Mei-Juh Huang／Li-Miao Chen

會計師輪調對關鍵查核事項揭露的影響

The Impacts of Audit Partner Rotation on the Disclosure of Key Audit Matters

何里仁／許稜婉

Li-Jen He／Leng-Wan Hsu