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감사위원회 특성과 감사노력 간의 관계

The Association between Audit Committee Characteristics and Audit Effort

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참고문헌

키워드

주제분류회계학

참고문헌 (51)

  1. "기업실패위험이 감사보수결정에 미치는 영향", (41), pp.219~239 (2005)
  2. "회계개혁법과 주주보호", (48), pp.12~33 (2003)
  3. "감사보수의 결정요인과 감사부소체계 변화로 인한 효과분석", 26(2), pp.115~143 (2001)
  4. "감사시간과 감사품질이 감사보수에 미치는 영향", 30(4), pp.47~76 (2005)
  5. "한국 감사시장의 적정감사보수 산정에 관한 연구", (41), pp.27~64 (2005)
  6. "감사인 유지제도가 감사보수에 미치는 영향", 29(1), pp.207~230 (2004)
  7. "지정감사인이 더 높은 감사보수를 받는가?", 28(4), pp.177~202 (2003)
  8. "기업지배구조와 회계투명성: 회계기준제정의 관점", (17) (2005)
  9. "감사보수와 이익조정에 관한 연구", (42) (2005)
  10. "감사위원회 효율성 제고를 위한 제도 개선방안", Oct2004, ~[DOI]
  11. "한국 기업의 감사위원회의 역할과 책임" (2000)
  12. "감사위원회 효과:회계오류를 중심으로", 29(3), pp.61~90 (2004)
  13. "감사위원회 도입이 이익조정에 미치는 영향", 28(3), pp.143~172 (2003)
  14. "감사위원회의 설치와 이익조정사이의 관계", 29(1), pp.143~177 (2004)
  15. "감사위원회 특성이 감사보수에 미치는 영향", (41), pp.145~166 (2005)
  16. "외부감사보수체계 개선방안" (1997), 한국공인회계사회
  17. "감사인의 유형과 감사품질:감사보수와 감사시간을 중심으로", 23(2), pp.46~76 (1998)
  18. "감사위원회제도의 효과와 성공적인 정착방안", (41) (2000)
  19. "감사위원회와 외부감사인의 선임", (40), pp.265~284 (2005)
  20. "상장회사 표준감사위원회규정" (2000)
  21. "한국기업지배구조개선위원회 기업지배구조모범규준" (1999), 상장회사협의회
  22. "Audit Committee Characteristics and Restatements: A Study of the Efficacy of Certain Blue Ribbon Committee Recommendations", 23, pp.69~87
  23. "Auditor Selection and Audit Committee Characteristics", 18, pp.47~66 (2000)
  24. "The Association between Audit Committee Characteristics and Audit Fee", 22, pp.17~32
  25. "Board Independence and Audit-Firm Type", 20(1), pp.97~114 (2001)
  26. "The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience", 18, pp.539~570 (2001)
  27. "An Empirical Analysis on the Relationship between Board of Director Composition and Financial Statement Fraud", 71(4), pp.443~465 (1996)
  28. "Fraudulent Financial Reporting: 1987-1997, Analysis of U.S. Public Companies" (1999)
  29. "Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms", 14(4), pp.441~454 (2000)
  30. "The Report and Recommendations of Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committee" (1999)
  31. "The Incentives for Voluntary Audit Committee Formation", 9, pp.19~36 (1990)
  32. "Audit Committee Composition and Audit Reporting", 75(4), pp.453~467 (2000)
  33. "Board Characteristics and Audit Fee", 19, pp.365~385 (2002)
  34. "The Association between Audit Quality and Fees Paid to Audit Firms: Revisited" (2005)
  35. "The Role of Audit Committees in Decreasing Earnings Management : Korea Evidence", 1, pp.37~60 (2004), International Journal of Accounting
  36. "Corporate Governance and Earnings Management" (2001)
  37. "The Effects of Corporate Governance Experience and Financial Reporting and Audit Knowledge on Audit Committee Members' Judgments", 20, pp.31~47 (2001)
  38. "Audit Committee, Board of Director Characteristics, and Earnings Management", 33, pp.375~400 (2002)
  39. "Enhancing Audit Committee Effectiveness", 182, pp.79~81 (1996)
  40. "The Use of Audit Committee for Monitoring Journal of Accounting and Public Policy 13", pp.121~139 (1994)
  41. "1999-2000 Public Company Governance S" (1999), Washington, D.C.
  42. "The Relation of Audit Contract Type to Audit Fees and Hour", 64(july), pp.488~499 (1989)
  43. "Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?" (2001)
  44. "Voluntary Formation of Corporate Audit Committee among NASDAQ Firms Journal of Accounting and Public Policy 8", pp.239~265 (1989), Pincus
  45. "Public Oversight Board(POB) of the Practice Section" (2000), AICPA
  46. "Professional Service Fees and Auditor Objectivity", 23, pp.29~52 (2004)
  47. "Product Differentiation in Auditing Unpublished Monograph University of British Columbia" (1986)
  48. "An Association of Chief Executive Officers Committed to Improving Public Policy" (1997)
  49. "A Note on Audit Committee Independence Evidence from the NYSE on Grey Area Directors", pp.53~57 (1993)
  50. "The Audit Committee and Earnings Quality", 11, pp.247~276 (1996)
  51. "Earnings Management and Corporate Governance: The Roles of the Board and the Audit Committee", 9, pp.295~316 (2003)

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