연구동향 분석

산업 내 경쟁 및 외부감사인 특성이 내부회계관리제도 검토의견과 이익의 질의 관계에 미치는 영향 -코스닥 시장을 중심으로-

이우재 ( Woo Jae Lee ) 정석우 ( Seok Woo Jeong ) 2014년

논문상세정보
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' 산업 내 경쟁 및 외부감사인 특성이 내부회계관리제도 검토의견과 이익의 질의 관계에 미치는 영향 -코스닥 시장을 중심으로-' 의 주제별 논문영향력
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  • bigauditor
  • earnings quality
  • industryspecialistauditor
  • marketcompetition
  • reviewopinionoficfr
  • 감사인규모
  • 내부회계관리제도 검토의견
  • 산업 내 경쟁
  • 산업전문감사인
  • 이익의 질
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' 산업 내 경쟁 및 외부감사인 특성이 내부회계관리제도 검토의견과 이익의 질의 관계에 미치는 영향 -코스닥 시장을 중심으로-' 의 참고문헌

  • 회계투명성 확립을 위한 기업경영자의 책임
    이근수 공인회계사 [2001]
  • 상품시장에서의 경쟁과 기업지배구조의 상호작용이투자와 배당에 미치는 영향
    박경서 변희섭 이지혜 재무연구 24 (2) : 483 ~ 522 [2011]
  • 산업전문감사인이 회계정보의 가치관련성에 미치는 영향
    정현욱 세무와회계저널 15 (4) : 173 ~ 201 [2014]
  • 산업경쟁도가 이익조정에 미치는 영향
    유혜영 회계정보연구 31 (3) : 317 ~ 342 [2013]
  • 산업 내 경쟁정도와 실제이익조정 - 기업지배구조와의 상호작용을 중심으로 -
    신일항 회계학연구 39 (3) : 57 ~ 90 [2014]
  • 비감사서비스 제공으로 인한 경제적 의존도가 내부회계관리제도 검토의견 및 취약점보고에 미친 영향
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    전경민 최종원 회계저널 21 (4) : 135 ~ 161 [2012]
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    문두철 세무와회계저널 13 (4) : 279 ~ 308 [2012]
  • 내부회계관리제도 검토보고 현황 분석
    신현걸 회계저널 16 (1) : 107 ~ 128 [2007]
  • 기업지배구조와 내부회계관리제도의 상호작용이회계부정에 미치는 영향
    배한수 세무와회계저널 15 (1) : 63 ~ 82 [2014]
  • 계속 감사기간과 감사품질에 관한 연구
    임영덕 회계학연구 31 (3) : 183 ~ 214 [2006]
  • 감사위원회와 회계투명성
    이상철 아카넷 [2008]
  • Understanding earnings quality, A review of the proxies, their determinants and their consequences
    Dechow, P. Journal of Accounting and Economics 50 (2) : 344 ~ 401 [2010]
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    Jensen, M. C. Journal of Financial Economics 3 (4) : 305 ~ 360 [1976]
  • The materially weak
    Grothe, M. Yellow Card Trend Alert [2007]
  • The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act
    Ge, W. Accounting Horizons 19 (3) : 137 ~ 158 [2005]
  • The demand for external auditing: Size, debt and ownership influences
    Chow, C. W. The Accounting Review 57 (2) : 272 ~ 291 [1982]
  • The Role of Big 6 Auditors in the Credible Reporting of Accruals
    Francis, J. R. Auditing：A Journal of Practice & Theory 18 (2) : 17 ~ 34 [1999]
  • The Market Mechanism as an Incentive Scheme
    Hart, O. Bell Journal of Economics 14 (2) : 366 ~ 382 [1983]
  • The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity
    Ashbaugh－Skaife, H. Journal of Accounting Research 47 (1) : 1 ~ 43 [2009]
  • The Effect of Audit Quality on Earnings Management
    Becker, C. L. Contemporary Accounting Research 15 (봄) : 1 ~ 24 [1998]
  • Predicting Firms Corporate Governance Choices: Evidence from Korea
    Black Black, B. Black,S.B Hsung Jng Wockan Kim Journal of Corporate Finance 12 (3) : 660 ~ 691 [2005]
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    Watts, R Prentice －Hall [1986]
  • Performance Matched Discretionary Accrual Measures
    Kothari, S. P Journal of Accounting and Economics 39 (1) : 163 ~ 197 [2005]
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    Holmstrom, B. Bell Journal of Economics 13 (2) : 324 ~ 340 [1982]
  • Market Competition and Earnings Management
  • Internal Control Deficiencies and the Issuance of Going Concern Opinions
    Jiang, W Research in Accounting Regulation 22 (1) : 40 ~ 46 [2009]
  • Industry product market competition and internal corporate governance
    Karuna, C. [2010]
  • Industry Specialization by Auditor
    Hogan, C. E. Auditing：A Journal of Practice & Theory 18 (1) : 1 ~ 17 [1999]
  • Industry Concentration and the Implied Cost of Equity Capital
    임승연 회계학연구 37 (1) : 191 ~ 229 [2012]
  • Impact of Excess Auditor Remuneration on Cost of Equity Capital Around the World
    Hope, O. K. Journal of Accounting Auditing and Finance 24 (2) : 177 ~ 210 [2009]
  • Earnings Quality：Some Evidence on the Role of Auditor Tenure and Auditors’ Industry Expertise
    Gul, F. A. Journal of Accounting and Economics 47 (3) : 265 ~ 287 [2009]
  • Earnings Management of Firms Reporting Material Internal Control Weaknesses under Section 404 of the Sarbanes－Oxley Act
    Chan, Kam C Auditing：A Journal of Practice & Theory 27 (2) : 161 ~ 179 [2008]
  • Does Big 6 Auditor Industry Expertise Constrain Earnings Management?
    Krishnan, G. V. Accounting Horizons 17 (1) : 1 ~ 17 [2003]
  • Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia
    Fan, J. P Journal of Accounting Research 43 (1) : 35 ~ 72 [2005]
  • Determinants of Weaknesses in the Internal Control over Financial Reporting
    Doyle, J Journal of Accounting and Economics 44 (1) : 193 ~ 223 [2007]
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    Beneish. M. D. Journal of Accounting and Public Policy 16 (3) : 271 ~ 309 [1997]
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    Hoitash, U. The Accounting Review 84 (3) : 839 ~ 867 [2009]
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  • Big4감사품질의 우수성은 모든 규모의 기업에 적용되는가?
    황인태 경영학연구 38 (1) : 1 ~ 34 [2007]
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    Geiger, M. A. Auditing ：A Journal of Practice & Theory 21 (1) : 67 ~ 79 [2002]
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    Gul, F. A. Auditing：A Journal of Practice & Theory 26 (2) : 117 ~ 142 [2007]
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    Craswell, A. T. Journal of Accounting and Economics 20 : 297 ~ 322 [1995]
  • Auditor Industry Specialization and Earnings Quaity
    Balsam, S. Auditing：A Journal of Practice & Theory 22 (2) : 71 ~ 97 [2003]
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    Behn Behn, B. Behn, B. K. Kang The Accounting Review 83 (2) : 327 ~ 349 [2008]
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    Mayhew, B. W. Auditing：A Journal of Practice & Theory 22 (2) : 33 ~ 52 [2003]
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    Krishnan Krishnan, J. The Accounting Review 80 (2) : 649 ~ 675 [2005]
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    Butler, M Journal of Accounting and Economics 37 (2) : 139 ~ 165 [2004]
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