논문상세정보
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비감사서비스의 제공이 감사품질에 미치는 영향 : 감사인 유형을 중심으로' 의 주제별 논문영향력
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| 동일주제 총논문수 | 논문피인용 총횟수 | 주제별 논문영향력의 평균 |
| 262 | 0 |
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주제별 논문영향력
' 비감사서비스의 제공이 감사품질에 미치는 영향 : 감사인 유형을 중심으로' 의 참고문헌
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비감사서비스 유형과 이익유연화가 감사보수에 미치는 영향
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머니투데이. “대기업 감사보수 인하에 회계업계 부실감사 우려 목소리”청년회계사회 [2014]
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“회계법인 품질관리감리제도 도입 5년의 성과 및 과제”금융감독원 [2013]
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“회계법인 품질관리 평가기준(안)”금융위원회․금융감독원 [2011]
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“최근 3년간 외부감사인이 제공한 비감사서비스 현황분석”금융감독원 [2014]
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“2014년도 외부감사대상 회사 및 감사인 지정 현황”금융감독원 [2015]
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“2013사업연도 회계법인 사업보고서 분석”금융감독원 [2014]
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Zhang, A. "Evidence on the trade-off between real activities manipulation and accrual-based earnings management". The Accounting Review, 87(2):675-703, 2012.
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Simunic, D. A. “Auditing, Consulting and Auditor Independence”. Journal of Accounting Research, 22(Autumn):679-702, 1984.
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Gul, F. A., J. Tsui, and D. S Dhaliwal. "Non-audit Services, Auditor Quality and the Value Relevance of Earnings". Accounting and Finance, 46:797-817, 2006.
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Ghosh, A., Kallapur, S. and Moon, D. "Audit and Non-audit Fees and Capital Market Perceptions of Auditor Independence". Working Paper, 2009.
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Frankel, R., M. Johnson and K. Nelson. “The Relation Between Auditor's Fees for Non-Audit Services and Earnings Quality”. The Accounting Review, 77:71-105, 2002.
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Dee C., A. Lulseged, and T. Nowlin. “Earnings Quality and Auditor Independence, An Examination Using Non-Audit Fee Data”. Working Paper, Florida State University, 2002.
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DeFond, M., K. Raghunandan, and K. Subramanyam. “Do Non-Audit Services Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions”. Journal of Accounting Research, 40: 1247-1274, 2002.
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Chung, J. H. and S. Kallapur. “Client Importance, Nonaudit Services, and Abnormal Accruals”. The Accounting Review, 78(4):931-955, 2003.
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Becker, C., M. DeFond, J. Jiambalvo, and K. Subramanyam. "The Effect of Audit Quality on Earnings Management". Contemporary Accounting Research, 15:1-24, 1998.
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Ashbaugh, H., R. Lafond, and B. W. Maydew. "Do non-audit services compromise auditor independence, further evidence". Accounting Review, 78:611-6639, 2003.
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Antle, R. E. A. gordon, G. Narayanamoorthy, and L. Zhou. "The Joint Determination of Audit Fees, Non-audit Fees and Abnormal Accruals". Working Paper Yale University, 2002.
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