경영자소유권과 감사품질의 관련성

' 경영자소유권과 감사품질의 관련성' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • 경영관리
  • agency problem
  • audit quality
  • divergence-of-interestseffect
  • entrenchmenteffect
  • managementownership
  • 감사품질
  • 경영자소유권
  • 대리인문제
  • 이익침해가설
  • 이해일치가설
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
9,870 2

0.0%

' 경영자소유권과 감사품질의 관련성' 의 참고문헌

  • 회계제도개선과 감사품질이 재량적 발생의 크기와 정보성에 미치는 영향
    최정호 회계학연구 30 (2) : 107 ~ 149 [2005]
  • 회계감사 품질대용치와 산업별 전문감사인 : 우리 회계감사 시장의 현황을 중심으로
    정문종 회계저널 5 (2) : 239 ~ 274 [1996]
  • 소유과 경영의 분리와 경영자의 이익조절
    최성규 회계학연구 26 (1) : 153 ~ 175 [2001]
  • 기업지배구조와 이익조정: 최대주주 지분율을 중심으로
    박종일 회계학연구 28 (2) : 135 ~ 172 [2003]
  • 계속 감사기간과 감사품질에 관한 연구
    임영덕 회계학연구 31 (3) : 183 ~ 214 [2006]
  • 경영자 지분과 이사회 특성이 회계정보의 보수성에 미치는 효과
    김유찬 회계저널 17 (4) : 225 ~ 265 [2008]
  • 감사품질이 재량적 발생액의 시장반응에 미치는 영향
    조문기 회계ㆍ세무와 감사 연구 44 (44) : 231 ~ 255 [2006]
  • 감사품질의 결정요인과 경제적 효과에 대한 비판적 검토
    권수영 회계학연구 38 (2) : 447 ~ 523 [2013]
  • 감사품질과 이익의 질 및 기업가치에 관한 실증적 연구
    최정호 회계ㆍ세무와 감사 연구 48 (48) : 109 ~ 144 [2008]
  • 감사인의 유형과 감사품질:감사보수와 감사시간을 중심으로
    최관 회계학연구 23 (2) : 49 ~ 75 [1998]
  • 감사위원회의 효과: 회계오류를 중심으로
    손성규 회계학연구 29 (3) : 61 ~ 90 [2004]
  • 감사시간과 감사품질이 감사보수에 미치는 영향
    권수영 회계학연구 30 (4) : 47 ~ 76 [2005]
  • What do industry-specialist auditors know?
    Solomon. I. Journal of Accounting Research 37 (1) : 191 ~ 208 [1999]
  • Understanding the determinants of management ownership and the link between ownership and performance
    Himmelberg. C. P. Journal of Financial Economics 53 (3) : 353 ~ 384 [1999]
  • Theory of the firm : Managerial behavior. agency costs and ownership structure
    Jensen. M. C. Journal of Financial Economics 3 (4) : 305 ~ 360 [1976]
  • The structure of ownership and the theory of the firm
    Demsetz. H. Journal of Law & Economics 26 (2) : 375 ~ 390 [1983]
  • The pricing of audit services : Theory and evidence
    Simunic. D. A. Journal of Accounting Research 18 (1) : 161 ~ 190 [1980]
  • The effect of audit quality on earnings management
    Becker. C. Contemporary Accounting Research 15 (1) : 1 ~ 24 [1998]
  • The effect of audit firm size on audit prices : A study of the Australian market
    Francis. J. R. Journal of Accounting and Economics 6 (2) : 133 ~ 151 [1984]
  • The choice of stock ownership structure : agency costs, monitoring, and the decision to go public
    Pagano M. The Quarterly Journal of Economics 113 (1) : 187 ~ 225 [1998]
  • The association between changes in client firm agency costs and auditor switching
    DeFond. M. L. Auditing : A Journal of Practice and Theory 11 (1) : 16 ~ 31 [1992]
  • The Joint Determination of Audit Fees, Non-Audit Fees and Abnormal Accruals
    Antle R. Review of Quantitative Finance and Accounting 27 (3) : 235 ~ 266 [2006]
  • Separation of ownership and control
    Fama. E. Journal of Law and Economics 26 (2) : 301 ~ 326 [1983]
  • More accounting firms are dumping risky clients
    MacDonald. E. Wall Street Journal (April) [1997]
  • Managerial ownership. accounting choices, and informativeness of earnings
    Warfield. T. D. Journal of Accounting and Economics 20 (1) : 61 ~ 91 [1995]
  • Managerial ownership, information content of earnings, and discretionary accruals in a non-US setting
    Gabrielsen. G. Journal of Business Finance & Accounting 29 (7-8) : 967 ~ 988 [2002]
  • Management ownership and market valuation : An empirical analysis
    Morck. R. Journal of Financial Economics 20 : 292 ~ 315 [1988]
  • Management ownership and audit firm size
    Lennox. C. Contemporary Accounting Research 22 (1) : 205 ~ 227 [2005]
  • Investor protection and corporate governance
    La Porta. R. Journal of Financial Economics 58 (1-2) : 3 ~ 27 [2000]
  • Industry specialization by auditors
    Hogan. C. E. Auditing : A Journal of Practice and Theory 18 (1) : 1 ~ 17 [1999]
  • Fees paid to audit firms. accrual choices. and corporate governance
    Larcker. D. F. Journal of Accounting Research 42 (3) : 625 ~ 656 [2004]
  • Earnings management and the performance of seasoned equity offerings
    Rangan. S. Journal of Financial Economics 50 (1) : 101 ~ 122 [1998]
  • Does Big6 auditor industry expertise constrain earnings management?
    Krishnan. G. V. Accounting Horizons 17 (1) : 1 ~ 16 [2003]
  • Do non-audit service fees impair auditor independence? evidence from going concern audit opinions
    DeFond. M. L. Journal of Accounting Research 40 (4) : 1247 ~ 1274 [2002]
  • Corporate ownership structure and the informativeness of accounting earnings
    Fan. J. P. H. Journal of Accounting and Economics 33 (3) : 401 ~ 415 [2002]
  • Corporate ownership around the world
    La Porta. R. Journal of Finance 54 (2) : 471 ~ 518 [1999]
  • Basic econometrics
    Gujarati. D. N. Mc Graw Hill [2009]
  • Auditor tenure and perceptions of audit quality
    Ghosh. A. The Accounting Review 80 (2) : 585 ~ 612 [2005]
  • Auditor tenure and audit reporting failures
    Geiger. M. A. Auditing : A Journal of Practice and Theory 21 (1) : 67 ~ 78 [2002]
  • Auditor size and auditor quality
    DeAngelo L. Journal of Accounting and Economics 3 (3) : 183 ~ 199 [1981]
  • Auditor changes : A joint test of theories relating to agency costs and auditor differentiation
    Francis. J. R. The Accounting Review 63 (4) : 663 ~ 682 [1988]
  • Auditor brand name reputations and industry specializations
    Craswell. A. T. Journal of Accounting and Economics 20 (3) : 297 ~ 322 [1995]
  • Audit quality and the pricing of discretionary accruals
    Krishnan. G. V. Auditing : A Journal of Practice & Theory 22 (1) : 109 ~ 126 [2003]
  • Audit firm industry expertise : A review and synthesis of the archival literature
    Gramling. A. Journal of accounting literature 20 (6) : 1 ~ 29 [2001]
  • Audit fee and auditor size : Further evidence
    Palmrose Z. Journal of Accounting Research 24 (1) : 97 ~ 110 [1986]
  • Audit effort and earnings management
    Caramanis. C. Journal of Accounting and Economics 45 (1) : 116 ~ 138 [2008]
  • Are large auditors more accurate than small auditors?
    Lennox. C. Accounting and Business Research 29 (3) : 217 ~ 228 [1999]
  • Agency problems. auditing. and the theory of the firm : Some evidence
    Watts. R. L. Journal of Law and Economics 26 (3) : 613 ~ 633 [1983]
  • Agency problem and the theory of the firm
    Fama. E. F. Journal of Political Economy 88 (2) : 288 ~ 307 [1980]
  • Agency Costs and Ownership Structure
    Ang. J. S. The Journal of Finance 55 (1) : 81 ~ 106 [2000]
  • Additional evidence on equity ownership and corporate value
    McCornell. J. Journal of Financial Economics 27 (2) : 595 ~ 612 [1990]
  • 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]