계속기업특기사항 표현방법과 기술내용에 따른 이익조정

김학운 2013년

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논문상세정보

- 저자 김학운
- 기타서명 Earnings management associated with going-concern wordings in audit reports
- 형태사항 vii, 93 p.: 삽화: 30 cm
- 일반주기 부록: 계속기업특기사항 감사의견 표현방법과 불확실성 해소전략 예시, 지도교수: 이효익, 참고문헌: p.83-89
- 학위논문사항 2013.8, 경영학과, 학위논문(박사)-, 성균관대학교 경영전문대학원
- DDC 658, 22
- 발행지 서울
- 언어 kor
- 출판년 2013
- 발행사항 성균관대학교 경영전문대학원
- 주제어 감사의견 표현방법 계속기업특기사항 발생액의 질 방향전환전략 실물이익조정 이익조정 재량적 발생액 재무보고특성
- 참고문헌( 71)
유사주제 논문( 1,582)

인용/피인용

계속기업특기사항 표현방법과 기술내용에 따른 이익조 ...

' 계속기업특기사항 표현방법과 기술내용에 따른 이익조정' 의 주제별 논문영향력

논문영향력 요약
동일주제 총논문수	논문피인용 총횟수	주제별 논문영향력의 평균
주제	일반 경영 감사의견 표현방법 계속기업특기사항 발생액의 질 방향전환전략 실물이익조정 이익조정 재량적 발생액 재무보고특성
1,590	1	0.0%

논문영향력
주제		주제별 논문수	주제별 피인용횟수	주제별 논문영향력
주제분류(KDC/DDC)	일반 경영	606	0	0.0%
주제어	감사의견 표현방법	2	0	0.0%
	계속기업특기사항	3	0	0.0%
	발생액의 질	80	0	0.0%
	방향전환전략	2	0	0.0%
	실물이익조정	34	0	0.0%
	이익조정	586	0	0.0%
	재량적 발생액	277	0	0.0%
	재무보고특성	1	0	0.0%
계		1,591	0	0.0%
* 다른 주제어 보유 논문에서 피인용된 횟수			1

' 계속기업특기사항 표현방법과 기술내용에 따른 이익조정' 의 참고문헌

회계제도 개혁과 보수주의간의 관계
백원선 유재권 학젝약 감사연구 제 52 호:197-223 [2010]
회계제도 개선과 감사품질이 재량적 발생액의 크기와 정보성에 미치는 영 향
최정호 [2005]
회계발생액과 차별적 감사수요
최관ㆍ나종길-123213 [2003]
회계감사인의 산업별 전문성이 회계이익의 절에 미치는 영향
나종길 최기호 [2005]
이익조정에 대한 비적정의견성향과 감사품질
나종길 최기호 [2001]
보수주의와 발생액
김정옥 ( Jeong Ok Kim ) 배길수 ( Gil S. Bae ) [2009]
계속기업특기사항과 보수주의
김학운 손혁 이효익 [2013]
감사인 교체와 감사품질
곽수근 박종일 회계와 감사연구 제 46 호: 191-226 [2007]
Understanding EarningsQuality: A Review of the Proxies, Their Determinants and TheirConsequences
C.Schrand Dechow W.Ge Understanding EarningsQuality: A Review of The Proxies [2010]
Turnaround Strategies
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Theory of the firm: managerial behavior, agency costs and ownership structure
Jesen W.H.Meckling Theory of the Firm Managerial Behavior [1976]
TheEffectofAuditQuality on Earnings Management
Connie [1998]
The quality of accruals and earnings:The role of accrual estimation errors
Dechow, P [2002]
The economicimplications of corporate financial reporting
Graham [2005]
The Relation Between Going-Concern Opinions and theAuditor's Loss Function
Louwers [1998]
The Information Content of the Auditors' Going-concernEvaluation
Jones [1996]
The Influence ofContrary Information and Mitigating Factors in Audit Opinion Decisions onBankrupt Companies
J.McKeown Mutchler W.Hopwood [1997]
The Incremental InformationContent of SAS No. 59 Going-concern Opinions
Holder-Webb M.S.Wilkins [2000]
The Effects of Strategic and OperatingTurnaround Initiatives on Audit Reporting for Distressed Companies
Bruynseels.L M.Willekins [2012]
The Effect of SOX on Small AuditorExits and Audit Quality
C.S.Lennox Defond [2011]
The Effect of AuditStructure on the Audit Market
D.D.Williams K.Menon Kaplan [1990]
Sample Selection Bias as Specification Error
Heckman [1979]
Real and accrual based earnings management in the pre and post Sarbanes Oxley periods
A.Dey Cohen T.Lys [2008]
Predicting MaterialAccounting Manipulations
Dechow P.W.Ge R.Sloan [2011]
Positive accounting theory
Watts, Ross L. [1986]
Performance matcheddiscretionary accrual measures
A.Leone C.E.Wasley Kothari Performance MatchedDiscretionary Accrual Measures [2005]
Office Size of Big4 Auditors and Audit Quality
Francis M.D.Yu [2009]
National and Office-specific Measures ofAuditor Industry Expertise and Effects on Audit Quality
D.Wang Reichelt Reichelt, K.J. [2010]
Insider Trading, Litigation Concerns,and Auditor Going-Concern Opinion
Insider Trading [2013]
Going-concern Uncertainties inPre-bankrupt Audit Reports: New Evidence Regarding DiscretionaryAccruals and Wording Ambiguity
Arnedo F.Lizarraga S.Sanchez [2008]
Going-concern Reporting Modeling:A Study of Factors Influencing the Auditor' s Decision
A.Anandarajan Lee W.Jing [2005]
Going-Concern Audit Reports ProtectAuditors from Litigation? A Simultaneous Equations Approach
D.D.Williams Kaplan [2013]
Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy
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Financial Distress and theEarnings-sensitivity-difference Measure of Conservatism
Hsu J.O'hanlon K.Peasnell [2011]
Evidence on the Trade-off Between Real ActivitiesManipulation and Accrual-based Earnings
Zang [2012]
Earnings Managementto Exceed Thresholds
Degeorge R.Zeckhauser [1999]
Earnings Management to Avoid Earnings Decrease and Losses
Burgsthaler I.Dichev [1997]
Earnings Management through Real Activities Manipulation
Roychowdhury Earnings Management through Real Activities Manipulation [2006]
Earnings Management during Import Relief Investigation
Jones [1991]
Does Size Matter? The Influence of LargeClients on Office-level Auditor Reporting Decision
Reynolds [2000]
Do Non-auditService Fees Impair Auditor Independence? Evidence from Going-concernAudit Opinion
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Do Expert Informational Intermediaries addValue?
M.Willenborg Weber [2003]
Do Analyst andAuditors User Information in Accruals?
Bradshaw R.G.Sloan S.A.Richardson [2001]
Discussion of the Quality of Accruals and Earnings: TheRole of Accruals Estimation Errors
McNicols [2002]
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Bartov Tsui [2000]
Discretionary Accruals and AuditorBehavior in Code-law Contexts: an Application to Failing Spanish Firms
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Detecting Earnings Management
Amy P.Sweeney Patricia M.Dechow [1995]
Debt Covenant Violation andManipulation of Accruals
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Conservatism of the Big SixAudit Firms and Going-concern Modified Reports
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계속기업특기사항 표현방법과 기술내용에 따른 이익조정

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' 계속기업특기사항 표현방법과 기술내용에 따른 이익조정' 의 주제별 논문영향력

주제별 논문영향력

' 계속기업특기사항 표현방법과 기술내용에 따른 이익조정' 의 참고문헌

' 계속기업특기사항 표현방법과 기술내용에 따른 이익조정' 의 유사주제( ) 논문