논문KCI 등재
감사품질, 피감사기업의 경제적 중요성 및 기업지배구조
The Relationship Analysis between Audit Quality, Client Importance and the Firm's Governance
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참고문헌
키워드
주제분류회계학
참고문헌 (47)
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- "이익조정에 대한 비적정의견성향과 감사품질", 26, pp.51~76 (2001)
- "감사인 지정이 기업의 이익조정에 미치는 영향에 관한 연구", 29(1), pp.89~115 (2002)
- "지배주주의 지배 : 소유권 차이와 이익조정의 관련성 분석", 29(4), pp.117~154 (2004)
- "소유구조와 이익정보의 관련성 분석", 27(4), pp.1~30 (2002)
- "보수주의 적용과 감사인간의 품질 차이 연구", (38), pp.1~35 (2002)
- "감사인의 피감사회사에 대한 경제적 의존도가 감사인의 독립성에 미치는 영향", 30(1), pp.121~154 (2005)
- "The Joint Determination of Audit Fees, Non-Audit Fees and Abnormal Accruals : Working Paper" (2002), Yale University
- "Do Non-Audit Services Compromise Auditor Independence? Further Evidence", 78, pp.611~639 (2003)
- "Discretionary Accruals Models and Audit Qualifications", 30, pp.99~126 (2001)
- "The Effect of Audit Quality on Earnings Management", 15, pp.1~24 (1998)
- "Clint Importance, Non-Audit Services, and Abnormal Accrual", 78, pp.931~955 (2003)
- "Expropriation of minority shareholders : Evidence from East Asia : Policy research working paper 2088" (1999), The World Bank
- "Auditor Independence and Fee Dependence", 33, pp.253~275 (2002)
- "The Impact SEC disciplinary actions on audit fees A Journal of Practice & Theory 11", pp.58~68 (1992)
- "Audit Fees and the Provision of Nonaudit Services to Audit Clients", pp.135~150 (1993)
- "Auditor Size and Audit Quality", pp.183~199 (1981)
- ""Detecting Earnings Management" (1995)
- "Earnings Quality and Auditor Independence : An Examination Using Non-Audit Fee Data : Working Paper" (2002)
- "Debt Covenant Violations and Manipulations of Accruals Journal of Accounting and Economics 17", pp.145~176 (1994)
- "Auditor Changes and Discretionary Accruals", pp.35~67 (1998)
- "Do Non-Audit Services Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions", pp.1247~1274 (2002)
- "An Empirical Examination of Debt Covenant Restrictions and Accounting-Related Debt Proxies Journal of Accounting and Economics 12", pp.45~63 (1990)
- "Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia : Working Paper" (2001)
- "The Provision of Non-Audit Services by Accounting Firms to Their Audit Clients", 14, pp.1~11 (1997)
- "The Role of Big 6 Auditors in the Credible Reporting of Accruals", pp.17~34 (1999)
- "The Relation between Auditors’ Fees for Non-Audit Services and Earnings Quality", pp.71~105 (2002)
- "Additional Evidence on the Association between Income Management and Earnings-based Bonus Plans", pp.3~29 (1995)
- "Measuring Earnings Management in Response to Corporate Tax Rate Changes Evidence from the 1986 Tax Reform Act", pp.230~243 (1994)
- "Earnings Management During Import Relief Investigations Journal of Accounting Research 29"
- "The Role of Economic Trade-Offs in audit opinion decision : on empirical Analysis", pp.565~586 (1996)
- "Corporate Governance, fees for Non-Audit Services and Accrual Choices : Working Paper" (2003), University of Pennsylvania
- "Law and Financ", pp.1113~1155 (1998)
- "Corporate Ownership Around the World", pp.471~518 (1999)
- "A multivariate time-series prediction model of cash-flow data", 71, pp.81~102 (1996)
- "Lawsuits against auditors Journal of Accounting Research 32", pp.65~93 (1994)
- "Discussion of the Quality of Accruals and Earnings : The Role of Accrual Estimation Errors", pp.61~69 (2002)
- "Managerial Horizons, Accounting Choices and Informativeness of Earnings University of Tennessee : Working Paper" (1999), university of Tennessee
- "Is Institutional Ownership Associated with Earnings Management and the Extent to which Stock Prices Reflect Future Earnings? : Working Paper" (1999), Washington University and Stanford University
- "Earnings Management and the Performance of Seasoned Equity Offerings", 50, pp.101~122 (1998)
- "The Effect of Fee Dependence on Non-Big5 Clients’ Accruals : Working Paper" (2002), University of Missouri
- "A Survey of Corporate Governance", pp.737~783 (1997)
- "University of Kansas : Working paper" (1998), University of Kansas
- "Do stock price fully reflect the information in accruals and cash flow about future earnings?", pp.289~315 (1996)
- Stice, "Using Financial and Market information to Identify Pre-Engagement Factors Associated with Lawsuits Against Auditors", pp.516~533 (1991)
- "Debt-Governance Violations and Managers's Accounting Responses", 17, pp.281~308 (1994)
- Teoh, S, "Earnings Management and the Post-Issue Performance of Seasoned Equity Offerings", pp.63~99 (1998)
관련 논문AI추천
기업지배구조와 감사품질, 경영성과의 관련성에 대한 실증연구김요환, 박준령한국국제회계학회 · 국제회계연구2011 · 제37호기업의 경제적 특성과 지배구조가 내부회계관리제도의 품질에 미치는 효과김용식, 김유찬, 황국재한국공인회계사회 · 회계ㆍ세무와 감사 연구2007 · 제46호기업지배구조가 감사품질 및 감사인 선임에 미치는 영향김상헌, 송혜진한국국제회계학회 · 국제회계연구2012 · 제44호미래 고객 중요성과 감사위원회가 감사품질에 미치는 영향박범진한국국제회계학회 · 국제회계연구2019 · 제83호고객중요성, 기업소유구조와 감사품질의 정보효과최미화대한경영정보학회 · 경영과 정보연구2012 · 제31권 제1호감사인 유형이 이익조정유인에 미치는 영향박용철, 심한택한국산업경영학회 · 경영연구2002 · 제17권 제1호
