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Institution	Date	Title	Author
育達商業科技大學	2009	非審計公費對會計師獨立性影響之研究;The Effects of Nonaudit Services and Auditor Tenure on Auditor Independence	羅曼菱;黃郁翔
中國文化大學	2008-06	應計基礎盈餘及現金基礎現金流量預測未來現金流量之能力－事後內部價值法之實證	黃金發; 羅曼菱; 許婷婷

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