회계감사에서 이익동조성의 유용성과 감사인의 산업전문성

' 회계감사에서 이익동조성의 유용성과 감사인의 산업전문성' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • audit hour
  • audit quality
  • earningssynchronicity
  • financialstatementcomparability
  • industryspecialistauditor
  • 감사시간
  • 감사품질
  • 산업전문감사인
  • 이익동조성
  • 회계정보의비교가능성
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
699 2

0.0%

' 회계감사에서 이익동조성의 유용성과 감사인의 산업전문성' 의 참고문헌

  • 회계정보의 비교가능성이 재무분석가 이익예측 및 회계정보 가치관련성에 미치는 영향에 대한 연구
    강민정 회계학연구 38 (1) : 281 ~ 320 [2013]
  • 회계감사인의 산업별 전문성과 회계감사보수와의 관계
    나종길 최기호 회계학연구 31 (1) : 33 ~ 68 [2006]
  • 기업실패위험이 감사보수결정에 미치는 영향
    강내철 김길훈 회계ㆍ세무와 감사 연구 (41) : 219 ~ 239 [2005]
  • 감사인의 산업전문성이 계속감사기간과 감사품질의 관계에 미치는 영향과 강제교체 감사인의 감사보수 분석
    권수영 회계저널 17 (2) : 1 ~ 38 [2008]
  • 감사위원회 특성과 감사노력 간의 관계
    박종일 회계ㆍ세무와 감사 연구 (43) : 119 ~ 154 [2006]
  • 감사시간과 감사품질이 감사보수에 미치는 영향
    권수영 회계학연구 30 (4) : 47 ~ 76 [2005]
  • The use of Unsigned Earnings Quality Measures in Tests of Earnings Management
    Hribar, P. Journal of Accounting Research 45 (5) : 1017 ~ 1053 [2007]
  • The production of audit services and clients’ characteristics
    Choi, K. Korea Business Review 28 (3) : 609 ~ 635 [1999]
  • The benefits of financial statement comparability
    De Franco, G. Journal of Accounting Research 49 (4) : 895 ~ 931 [2011]
  • The Relation of Audit Contract Type to Audit Fees and Hours
    Palmrose, Z-V. Accounting Review 64 (3) : 488 ~ 500 [1989]
  • The Pricing of Audit Services : Theory and Evidence
    Simunic, D. A. Journal of Accounting Research 18 (1) : 161 ~ 190 [1980]
  • The Conservatism Principle and the AsymmetricTimeliness of Earnings
    Basu, S. Journal of Accounting & Economics 24 (1) : 3 ~ 38 [1997]
  • The Analysis of Audit Quality Using Discretionary Accruals. Study on Accounting
    Park. J. I. Taxation & Auditing 35 : 289 ~ 319 [1999]
  • The 21st Century Public Company Audit: Conceptual Elements of KPMG's Global Audit Methodology
    Bell, T. B. KPMG [2006]
  • Performance Matched Discretionary Accrual Measures
    Kothari, S. P. Journal of Accounting & Economics 39 (1) : 163 ~ 197 [2005]
  • Peer-Based Approach for Analytical Procedures
    Hoitash, R. Auditing 25 (2) : 53 ~ 84 [2006]
  • Peer firms in relative performance evaluation
    Albuquerque, A Journal of Accounting & Economics 48 (1) : 69 ~ 89 [2009]
  • Identifying Audit Adjustments with Attention󰠏Directing Procedures
    Wright, A. The Accounting Review 64 (4) : 710 ~ 729 [1989]
  • Earnings Non󰠏synchronicity and Voluntary Disclosure
  • Does Mandatory IFRS Adoption Improve Information Comparability?
    Yip, Rita W. Y. The Accounting Review 87 (5) : 1767 ~ 1789 [2012]
  • Does Big 6 Auditor Industry Expertise Constrain Earnings Management?
    Krishnan, G. V Accounting Horizons 17 : 1 ~ 16 [2003]
  • Can Big 4 versus Non-Big 4 differences in audit-quality proxies be attributed to client characteristics?
    Lawrence Lawrence, A. M.Minutti-Meza Z.Ping The Accounting Review 86 (1) : 259 ~ 286 [2011]
  • Business Analysis and Valuation: Using Financial Statements
    Healy, P. M. Thomson South-Western [2007]
  • Auditor style and financial statement comparability
    Francis, J. R. The Accounting Review 89 (2) : 605 ~ 633 [2014]
  • Auditor industry specialization and earnings quality
    Balsam, S. Auditing 22 (2) : 71 ~ 97 [2003]
  • Auditor brand name reputations and industry Specializations
    Craswell, A. T. Journal of Accounting & Economics 20 (3) : 297 ~ 322 [1995]
  • Auditor Size and Audit Quality
    DeAngelo, L. E Journal of Accounting & Economics 3 (3) : 183 ~ 199 [1981]
  • Auditor Industry Specialization and Market Segmentation : Evidence from Hong Kong
    DeFond, M. L. Auditing 19 (1) : 49 ~ 66 [2000]
  • Auditing, Consulting., Auditor Independence
    Simunic, D. A. Journal of Accounting Research 22 (2) : 679 ~ 702 [1984]
  • Audit Fees, Industry Specialization., Compliance with GAAS Reporting Standards
    O'Keefe, T. B. Auditing 13 (2) : 41 ~ 55 [1994]
  • Analytical Procedures : A Defensive Necessity
    Coglitore, F. Auditing 7 (2) : 150 ~ 164 [1988]
  • An Empirical Analysis of Auditor Reporting and Its Association with Abnormal Accruals
    Butler, M. Journal of Accounting & Economics 37 (2) : 139 ~ 165 [2004]
  • Accounting Comparability, Audit Effort and Audit Outcomes
  • A Test of Audit Pricing in the Small󰠏Client Segment of the U. S. Audit Market
    Francis, J. R. The Accounting Review 62 (1) : 145 ~ 157 [1987]
  • A Study on the Determinants of Audit Fees after Deregulation : the Effects of Non-Audit Services and Corporate Governance
    Lee. S. Y. Korean Accounting Review 30 (1) : 239 ~ 271 [2005]
  • A Study on the Assessment of Appropriate Audit Fees : Focusing on the Analyses of Clients’ Characteristics and Comparisons with Foreign Countries
    Choi, K. Korean Accounting Journal 7 (1) : 61 ~ 86 [1998]
  • A Study on The Relation between Auditor Industry Specialization and Audit Hours
    Ahn, C. H. Management Education Review 28 : 279 ~ 306 [2013]