기타포괄손익항목이 감사품질에 미치는 영향- 산업전문감사인과 계속감사기간의 효과
활용도 Analysis
논문 Analysis
연구자 Analysis
저자
신한곤
손호철
제어번호
105429813
학술지명
기업경영리뷰
권호사항
Vol.
9
No.
2
[
2018
]
발행처
공주대학교 KNU 기업경영연구소
발행처 URL
http://kimc.or.kr/
자료유형
학술저널
수록면
61-96
언어
Korean
출판년도
2018
등재정보
KCI등재
판매처
'
기타포괄손익항목이 감사품질에 미치는 영향- 산업전문감사인과 계속감사기간의 효과' 의 참고문헌
qCan Global Standards be Principle Based?
The meaning of a defined accounting concept: regulatory changes and the effect on auditor decision making
The Effect of Audit Quality on Earnings Management
Real and Accrual Based Earings Management in the Pre and Post Sarbanes Oxley Periods
Principles-Based versus les-Based Accounting Standards : The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions
Performance Matched Discretionary Accrual Measures
Performance Matched Discretionary Accrual Measures
On the global acceptance of IAS/IFRS accounting standards : The logic and implications of the principles-based system
Joint Effects of Principles-Based versus Rules-Based Standards and Auditor Type in Constraining Financial Managers’ Aggressive Reporting
International accounting regulation and IFRS Implementation in Europe and beyond-experiences with first-time adoption in Europe
International Financial Reporting Standards(IFRS): Pros and Cons for Investors
International Accounting Standards and Accounting Quality
Exploring the Term of the Auditor-client Relationship and the Quality of Earnings : A Case for Mandatory Auditor Rotation?
Evidence from auditors about managers’ and auditors’eamings management decisions
Earnings quality: some evidence on the role of auditor tenure and auditor’s industry expertise
Earnings management through real activities manipulation
Does big 6 auditor industry expertise constrain earnings management?
Do non-audit services compromise auditor independence? Further evidence
Detecting Earnings Management
Cross-sectional estimation of abnormal accruals using quarterly and annual data: Effectiveness in detecting event-specific earnings management
Auditor tenure and audit reporting failures
Auditor industry ecialization and earnings quality
Auditor Tenure and Perceptions of Audit Quality
Auditor Industry Specialization, Auditor Changes, and Accounting Restatements
Auditor Independence : Evidence on the Joint Effects of Auditor Tenure and Nonaudit Fees
Auditing, Consulting, and Auditor Independence
Audit-firm tenure and the quality of financial reports
Audit effort and earnings management
An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management, Journal of International Accounting
Accrual-Based and Real Earnings Management Activities Around Seasoned Equity Offerings
Accrual-Based and Real Earning Management Activities around Seasoned Equity Offerings
Accounting for Certain Investments in Debt and Equity Securities, Statement of Financial Accounting Standards No. 115
'
기타포괄손익항목이 감사품질에 미치는 영향- 산업전문감사인과 계속감사기간의 효과'
의 유사주제(
) 논문