본문 바로가기
KERD
논문KCI 등재

내부회계관리제도의 취약점 : 이익조정 그리고 정보위험과의 관련성

Weaknesses in Internal Accounting Control System : Its Relation with Earnings Management and Information Risk

0

조회

0

다운로드

77

인용

0

참고문헌

키워드

주제분류회계학

참고문헌 (25)

  1. "도산예측 모형에서의 감사의견의 유용성", 24(3), pp.81~107 (1999)
  2. "감사시간과 감사보수가 이익조정에 미치는 영향", 31(4), pp.175~201 (2006)
  3. "강화된 내부회계관리제도의 원활한 국내 정착방안에 대한 연구", 15(1), pp.115~145 (2006)
  4. "내부회계관리제도가 이익조정에 미치는 영향에 대한 연구", (54), pp.176~204 (2006)
  5. "내부회계관리제도 검토보고 현황 분석", 16(1), pp.107~128 (2007)
  6. "유상증자기업의 이익조정", 26(4), pp.1~25 (2001)
  7. "내부회계관리제도의 중요한 취약점과 기업특성", 25(2), pp.161~194 (2007)
  8. "중소기업 내부통제제도의 구축방향", 14(3), pp.37~67 (2005)
  9. "내부회계관리제도와 회계정보의 신뢰성", (44), pp.119~145 (2006)
  10. "The Discovery and Consequences of Internal Control Deficiencies Prior to SOX-mandated Audits" (2005), University of Wisconsin, University of Iowa, and University of Texas at Austin
  11. "Characteristics of Firms with Material Weakness in Internal Control An Assessment of Section 404 of Sarbanes-Oxley" (2005), Wake Forest University and Baruch College
  12. "The Quality of Accruals and Earnings The Role of Accrual Estimation Errors", 77, pp.35~59 (2002)
  13. "Detecting Earnings Management", 70(2), pp.193~225 (1995)
  14. "“Incidence and circumstances of accounting errors”", pp.643~655 (1991)
  15. "Determinants of Weaknesses in Internal Control over Financial Reporting" (2006), University of Utah, University of Washington, and New York University
  16. "Accruals Quality and Internal Control over Financial Reporting" (2006), University of Utah, University of Washington, and New York University
  17. "A Returns-Based Representation of Earnings Quality", 81(4), pp.749~780 (2006)
  18. "The Market Pricing of Accruals Quality", 39, pp.295~327 (2005)
  19. "The Disclosure of Material Weakness in Internal Control after the Sarbanes-Oxley Act", 19(3), pp.137~158 (2005)
  20. "On the association between voluntary disclosure and earnings management", 37, pp.57~81 (1999)
  21. "“Characteristics of Firms Correcting Previously Reported Quarterly Earnings” Journal of Accounting and Economics", pp.71~93 (1989)
  22. "Performance matched discretionary accrual measures", 39, pp.163~197 (2005)
  23. "Discussion of : The quality of accruals and earnings : The role of accrual estimation errors", 77, pp.61~69 (2002)
  24. "The role of business failures and management fraud” A Journal of Theory and Practice", pp.90~103 (1987)
  25. "“Methodological Issues Related to the Estimation of Financial Distress Prediction Models” Journal of Accounting Research", pp.59~82 (1984)

관련 논문AI추천

이 간행물의 다른 논문 (11건)