논문상세정보
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- 저자 안수경 이병철
- 제어번호 105428301
- 학술지명 회계정보연구
- 권호사항 Vol. 36 No. 2 [ 2018 ]
- 발행처 한국회계정보학회
- 발행처 URL http://kaia-edu.or.kr
- 자료유형 학술저널
- 수록면 79-108
- 언어 Korean
- 출판년도 2018
- 등재정보 KCI등재
- 판매처
유사주제 논문( 0)
인용/피인용
' 이익조정과 감사보수의 비체계적 관계' 의 참고문헌
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외부감사인은 감사계약을 위한 감사위험 평가 때 경영자의 이익조정을 예측하는가?안수경 [2016]
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관리종목지정이 감사시간 및 감사보수에 미치는 영향권기현 [2012]
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The Relation between Auditors' Fees for Nonaudit Services and Earnings ManagementRichard M. Frankel [2002]
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The Association between Financial Reporting Risk and Audit Fees before and after the Historic Events Surrounding SOXCharles, S. [2010]
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Short-Term Accruals and the Pricing and Production of Audit ServicesCaren Schelleman [2010]
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Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐Sarbanes‐Oxley PeriodsDaniel A. Cohen [2008]
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Professional Service Fees and Auditor ObjectivityJ. Kenneth Reynolds [2004]
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Fees Paid to Audit Firms, Accrual Choices, and Corporate GovernanceDavid F. Larcker [2004]
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Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings ManagementAmy Y. Zang [2012]
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Earnings management through real activities manipulationSugata Roychowdhury [2006]
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Do analysts and Auditors Use Information in Accruals?Bradshaw, T. [2001]
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Do Abnormally High Audit Fees Impair Audit Quality?Jong-Hag Choi [2010]
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Discussion of The Relation between Fees for Nonaudit Services and Earnings ManagementKinney W. [2002]
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Detecting Earnings ManagementDechow, M. [1995]
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Client Importance, Nonaudit Services, and Abnormal AccrualsChung, H. [2001]
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Client Importance, Nonaudit Services, and Abnormal AccrualsHyeesoo Chung [2003]
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Auditor fees and audit qualityRani Hoitash [2007]
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Auditing and Assurance Services : A Systematic ApproachMessier, W. [2008]
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Audit effort and earnings managementConstantinos Caramanis [2008]
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Audit and Nonaudit Fees and the Market's Reaction to Earnings AnnouncementsJulia L. Higgs [2006]
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Audit Quality and the Pricing of Discretionary AccrualsGopal V. Krishnan [2003]
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Abnormal Audit Fees and RestatementsBlankley, L. [2012]
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Abnormal Audit Fees and Audit Quality: The Importance of Considering Managerial Incentives in Tests of Earnings ManagementEshleman, D. [2014]
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Abnormal Audit Fee and Audit QualitAsthana, C. [2012]
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A Test of Auditor Pricing in the Small Client Segment of the US MarketFrancis, R. [1987]