연구동향 분석

전기 비적정 감사의견이 감사인 교체방향과 이익조정에 미치는 영향: 비상장기업의 의견구매

박종일 ( Jong Il Park ) 남혜정 ( Hye Jeong Nam ) 2014년

논문상세정보
인용/피인용
' 전기 비적정 감사의견이 감사인 교체방향과 이익조정에 미치는 영향: 비상장기업의 의견구매' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • accrual-based earnings management
  • auditchange
  • non-unqualifiedopinionfromapriorauditor
  • opinion-shopping
  • private firms
  • real earnings management
  • 감사의견 구매
  • 감사인 교체방향
  • 비상장기업
  • 실제이익조정
  • 재량적 발생액
  • 전기비적정감사의견
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
545 2

0.7%

' 전기 비적정 감사의견이 감사인 교체방향과 이익조정에 미치는 영향: 비상장기업의 의견구매' 의 참고문헌

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    박종일 회계학연구 38 (2) : 283 ~ 325 [2013]
  • 적자 회피 및 이익 평준화를 위한 실제 이익조정 활동
    김지홍 회계저널 17 (4) : 31 ~ 63 [2008]
  • 유가증권상장, 코스닥등록 및 비상장기업의 감사보수 결정요인에 관한 비교분석
    곽수근 회계저널 19 (4) : 197 ~ 230 [2010]
  • 실제 이익조정이 장기 경영성과에 미치는 영향
    김지홍 회계학연구 34 (4) : 31 ~ 70 [2009]
  • 실제 이익조정 및 발생액에 기초한 이익조정과 사후적 자본비용 : 유가증권상장과 코스닥상장기업의 실증적 증거
    박종일 회계ㆍ세무와 감사 연구 53 (2) : 187 ~ 239 [2011]
  • 실제 영업활동을 통한 이익조정과 시장반응
    김진배 경영학연구 38 (5) : 1185 ~ 1211 [2009]
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    문상혁 회계ㆍ세무와 감사 연구 (42) : 135 ~ 165 [2005]
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