박사
재무위험과 내부회계 관리제도 검토의견이 감사의견에 미치는 영향 = The Effect of Financial Distress and Review Opinions of Internal Control over Financial Reporting on Audit Opinions
배경수
2015년
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재무위험과 내부회계 관리제도 검토의견이 감사의견에 미치는 영향 = The Effect of Financial Distress and Review Opinions of Internal Control over Financial Reporting on Audit Opinions' 의 주제별 논문영향력
| 주제 |
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|---|---|---|
| 동일주제 총논문수 | 논문피인용 총횟수 | 주제별 논문영향력의 평균 |
| 143 | 0 |
0.0% |
주제별 논문영향력
' 재무위험과 내부회계 관리제도 검토의견이 감사의견에 미치는 영향 = The Effect of Financial Distress and Review Opinions of Internal Control over Financial Reporting on Audit Opinions' 의 참고문헌
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회계감사기준위원회, “내부회계 관리제도 검토기준”한국공인회계사회 [2005]
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내부회계관리제도의 정보성김용식 ( Yong Shik Kim ) 김유찬 ( Yoo Chan Kim ) 최순재 ( Soon Jae Choi ) 회계정보연구(제27권 제4호), pp. 181-209 [2009]
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내부회계관리제도의 도입효과에 관한 연구 -재량적발생액의 시장반응을 중심으로-권연호 ( Yeon Ho Kwon ) 정재권 ( Jae Gwon Jeong ) 조문기 ( Mun Kee Cho ) 회계정보연구(제28권 제4호), pp. 223-246 [2010]
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내부회계관리제도 검토보고 현황 분석
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내부회계 관리제도 운영위원회, , “내부회계 관리제도 모범규준”상장회사협의회 [2005]
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금융감독원, , “내부회계 관리제도 모범규준 시행 1년 평가 및 향후 운영방향”회계감독1국 [2007]
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금융감독원, , “2009년 12월 결산 상장사 내부회계 관리제도 운영현황분석”회계제도실 [2010]
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“도산위험과 재량적 발생액이 미래 현금흐름 및 주가수익률 관련성에 미치는 영향”
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“내부회계 관리제도의 구축 및 운영에 관한 실태분석”
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Schroeder, J. H. and M. L. Shepardson, 2014, "Do SOX 404Control Audits and Management Assessments Improve InternalControl System Quality?", Working Paper, IndianaUniversity
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Jiang, W., K. H. Rupley and J. Wu, 2009, "Internal ControlDeficiency and the Issuance of Going Concern Opinions",Research in Accounting Regulation 22, pp. 40-46
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Hogan, C. and M. S. Wilkins, 2005, “Internal Control Weaknesses andEarnings Management”, Working Paper, Southern MethodistUniversity and Texas A&M University
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Goh, B. W. and J. B. Kim, 2013, “Internal Control and OperationalEfficiency”, Journal of Economic Literature, pp. 1-40
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Goh, B. W. and D. Li, 2008, "Internal Control Reporting andAccounting Conservatism", Working Paper, Singapore ManagementUniversity and TsingHua University
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