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감사위원회와 외부감사인의 선임

Audit Committee and Selection of External Auditors

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참고문헌

키워드

주제분류회계학

참고문헌 (44)

  1. 김문철, "감사의 품질차이가 전기손익수정에 미치는 영향", (6), pp.1~26 (1998)
  2. 서정우, "한국 기업의 감사위원회의 역할과 책임" (2002)
  3. 나종길, "회계발생액과 차별적 감사수요", 회계학연구, 28(1), pp.1~32 (2003), 한국회계학회
  4. "이익조정에 대한 비적정의견성향과 감사품질", 26, pp.~76 (2001)
  5. "기업지배구조와 이익조정 : 감사위원회와 이사회 특성을 중심으로" (2003)
  6. "감사위원회의 효과 : 회계오류를 중심으로" (2003)
  7. "감사위원회 도입이 이익조정에 미치는 영향", 28(3), pp.143~172 (2003)
  8. "감사위원회의 설치와 이익조정사이의 관계", 29(1), pp.143~178 (2004)
  9. "감사인의 유형과 감사품질 : 감사보수와 감사시간을 중심으로", pp.49~76 (1998)
  10. "감사위원회제도의 효과와 성공적인 정착방안", (41), pp.107~123 (2000)
  11. "감사위원회제도 도입의 타당성에 관한 연구" (1999)
  12. "사외감사의 자발적 선임과 기업특성", pp.177~197 (2001)
  13. "기업지배구조모범규준" (2003), 한국기업지배구조개선지원센터
  14. "기업지배구조 실태분석 및 개선방안" (2003), 한국기업지배구조개선지원센터
  15. "Auditor Selection and Audit Committee Characteristics", pp.47~66 (2000)
  16. "An Empirical Analysis of the Relation Between the Board of Director Composition and Financial Statement Fraud", 71, pp.443~465 (1996)
  17. "Fraudulent Financial Reporting : 1987-1997, Analysis of U. S. Public Companies" (1999), Analysis of U.S Public Companies
  18. "Board Independence and Audit-Firm Type", 20(1), pp.97~114 (2001)
  19. "Auditor Reputation and the Pricing of Initial Public Offerings", pp.693~709 (1989)
  20. "The effect of audit quality on earnings management", pp.1~24 (1998)
  21. "Report and Recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committee" (1999), NYSE and NASD
  22. "Simultaneous Estimation of the Supply and Demand for Differentiated Audits: Evidence from the Municipal Audit Market", 33, pp.137~155 (1995)
  23. "Auditor Brand Name Reputations and Industry Specializations", pp.297~322 (1995)
  24. "Journal of Accounting and Economics 3"
  25. "The Association between Changes in Client Firm Agency costs and Auditor Switching A Journal of Practice & Theory 11", pp.16~31 (1992)
  26. an assessment, "Competition in auditing Paper presented at Symposium on Auditing Research IV University of Illinois at Urbana-Champaign" (1982)
  27. "Agency Problems and the Theory of the Firm Journal of Political Economy 88 No", pp.288~307 (1980)
  28. "1983 Separation of Ownership and Control Journal of Law and Economics 26", pp.301~325
  29. "Accounting Accruals and Auditor Reporting Conservatism", 16, pp.135~165 (1999)
  30. "The Role of Big 6 Auditors in the Credible Reporting of Accruals", 18, pp.17~34 (1999)
  31. "A Joint Test of Theory Relating to Agency Costs and Auditor Differentiation", pp.663~682 (1988)
  32. "The Market for Audit Services Evidence for Voluntary Auditor Changes Journal of Accounting and Economics 12", pp.281~308 (1990)
  33. "Audit committee, Board of Director Characteristics, and Earnings Management", 33, pp.375~400 (2002)
  34. "More Accounting Firms are Dumping Risky Clients" (1997)
  35. "Audit Committee Performance : An Investigation of the Consequences Associated with Audit Committee", 15, pp.87~103 (1996)
  36. "Enhancing Audit Committee Effectiveness", 18, pp.79~81 (1996)
  37. "The Use of Audit Committees for Monitoring", pp.121~139 (1999)
  38. "Audit Committee Composition and Interaction with Internal Auditing : Canadian Evidence", 12, pp.51~62 (1998)
  39. "Auditor Changes by Falling Firms", pp.248~261 (1985)
  40. "External Monitoring and its Effects on Seasoned Common Stock Issues Journal of Accounting and Economics 12", pp.397~417 (1990)
  41. "Institutional Ownership and the Selection of Industry Special Auditors", 21, pp.35~48 (2003)
  42. "A Note on Audit Committee Independence Evidence from the NYSE on Grey Area Directors", pp.53~57 (1993)
  43. "The Audit Committee and Earnings Quality", 11, pp.247~276 (1996)
  44. "The Audit Committee and Earnings Quality", 11, pp.247~276 (1996)

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