내부회계관리제도 검토의견과 재무제표의 중요한 왜곡 여부와의 관련성 = The Correlation of Review Opinion on the Internal Accounting Control System and Material Misstatements in Financial Statements
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내부회계관리제도 검토의견과 재무제표의 중요한 왜곡 여부와의 관련성 = The Correlation of Review Opinion on the Internal Accounting Control System and Material Misstatements in Financial Statements' 의 주제별 논문영향력
논문영향력 요약
주제
회계
sox
감리지적
감사투입시간
내부회계관리제도
재무보고 내부통제
재무제표 신뢰성
중요한 취약점
동일주제 총논문수
논문피인용 총횟수
주제별 논문영향력의 평균
159
0
0.0%
주제별 논문영향력
논문영향력
주제
주제별 논문수
주제별 피인용횟수
주제별 논문영향력
주제분류(KDC/DDC)
회계
6
0
0.0%
주제어
sox
8
0
0.0%
감리지적
14
0
0.0%
감사투입시간
10
0
0.0%
내부회계관리제도
99
0
0.0%
재무보고 내부통제
1
0
0.0%
재무제표 신뢰성
3
0
0.0%
중요한 취약점
18
0
0.0%
계
159
0
0.0%
* 다른 주제어 보유 논문에서 피인용된 횟수
0
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내부회계관리제도 검토의견과 재무제표의 중요한 왜곡 여부와의 관련성 = The Correlation of Review Opinion on the Internal Accounting Control System and Material Misstatements in Financial Statements' 의 참고문헌
Summers and Sweeney. 1998. Fraudulently Misstated Financial Statements and InsiderTrading: An Empirical Analysis. The Accounting Review Vol. 73 : 131-146
Stephen Bryan and Steven Lilien. 2005. Characteristics of firms with material weaknesses in internal control: an assessment of Section 404 of Sarbanes Oxley. Working paper, Wake Forest University and City University of New York
Public Company Accounting Oversight Board(PCAOB). 2004. An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements. Auditing Standard No. 2. Washington, D.C.: PCAOB.
Peter Iliev. 2010. The Effect of SOX Section 404: Costs, Earnings Quality, and Stock Prices. The Journal of Finance Volume LXV No.3 : 1163-1196
Michael L Ettredge, Lili Sun, Picheng Lee, Asokan A Anandarajan. 2008. Is earning fraud associated with high deferred tax and/or book minus tax levels?. A Journal of Practice and Theory Volume 27 Issue 1:1-33
Michael L Ettredge, Li Chan, Sun, Lili. 2006. The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era. Auditing:Journal of Practice & Theory Volume 25 No.2 : 1-23
Mark L. DeFond and James Jiambalvo. 1991. Incidence and circumstances of accounting errors. The Accounting Review Vol. 66 No. 3 : 643–655
Lineke Sneller and Henk Langendijk. 2007. Sarbanes Oxley Section 404 Costs of Compliance: a case study. Corporate Governance: An International Review Volume 15 Issue 2 : 101–111
Krishnan, J. 2005. Audit Committee Quality and Internal Control: An Empirical Analysis. The Accounting Review Volume 80 Issue 2 : 649-675
Jeffrey Doyle, Weili Ge and Sarah McVay. 2007. Determinants of weakness in internal control over financial reporting. Journal of Accounting and Economics 44 : 193-223
Hogan, C. E. and M Wilkins. 2005. Internal control weaknesses and earnings management. Working paper. Southern Methodist University and Texas A&M University
Ge, Weili and Sarah McVay. 2005. The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act. Accounting Horizons Volume 19 Issue 3 : 137-158
Francis, J. R., E. L. Maydew and H. C. Sparks. 1999. The role of Big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice & Theory Volume 18 : 17-34.
Francis and Wilson. 1998. Auditor Changes: A Joint Test of Theories Relating to Agency Costs and Auditor Differentiation. The Accounting Review Volume 63 : 663-682
Doyle, J., W. Ge, & S. McVay. 2007. Accruals Quality and Internal Control over Financial Reporting. The Accounting Review, Volume 82 Issue 5 : 1141-1170.
Dan M. Guy, Wayne Alderman, Alan J. Winters. 1999. Auditing 5th Edition. Orlando, FL: The Dryden Press.
Craswell, A., J. Francis and S. Taylor. 1995. Auditor Brand Name Reputations and Industry Specializations. Journal of Accounting and Economics Volume 20 : 297-322
Committee of Sponsoring Organizations of the Treadway Commission (COSO). 1992. Internal Control—Integrated Framework. New York, NY.
Beatty, R. 1989. Auditor Reputation and the Pricing of Initial Public Offerings. The Accounting Review Volume 64 : 693-709.
Beasley, Carcello, and Hermanson. 1999. Fraudulent Financial Reporting:1987-1997 An Analysis of U.S. Public Companies. SEC Committee of Sponsoring Organizations of the Treadway Commission
Ashbaugh-Skaife, Daniel Collins and William Kinney Jr.. 2007. The discovery and reporting of internal control deficiencies prior to SOX-mandated audits. Journal of Accounting and Economics 44 : 166-192
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내부회계관리제도 검토의견과 재무제표의 중요한 왜곡 여부와의 관련성 = The Correlation of Review Opinion on the Internal Accounting Control System and Material Misstatements in Financial Statements'
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