논문상세정보
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- 저자 이광숙 기은선
- 제어번호 105913354
- 학술지명 회계정보연구
- 권호사항 Vol. 36 No. 1 [ 2018 ]
- 발행처 한국회계정보학회
- 발행처 URL http://kaia-edu.or.kr
- 자료유형 학술저널
- 수록면 59-85
- 언어 Korean
- 출판년도 2018
- 등재정보 KCI등재
- 판매처
유사주제 논문( 0)
' 낮은 감사보수 현실화율이 감사품질의 하락을 초래하는가? -BIG4 회계법인의 상장회사 고객을 중심으로-' 의 참고문헌
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초도감사의 감사보수 할인 현상에 대한 실증연구이상철 [2011]
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The pricing of audit services：Theory and evidenceSimunic, D. A [1980]
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The Effects of Auditor Change on Audit Fees: Tests of Price Cutting and Price RecoverySimon, D. T. [1988]
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The Effect of Tenure on Auditor Realization RatesJohnson, L. [2015]
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The Effect of Auditor Changes on Audit Fees, Audit Hours, and Audit QualityDeis, D. R. [1996]
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The Effect of Audit Quality on Earnings ManagementBecker, C. [1998]
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Production Efficiency and the Pricing of Audit ServicesDopuch, N. [2003]
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Earnings quality: some evidence on the role of auditor tenure and auditor’s industry expertiseGul, F. A [2009]
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Earnings management through real activities manipulationRoychowdhury, S. [2006]
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Determinants of Fee Cutting on Initial Audit EngagementsEttredge, M. [1990]
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Debt-covenant violations and manager's accounting responsesSweeney, A [1994]
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Debt Covenant Violation and Manipulation of AccrualsDeFond, M. [1994]
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Auditor Size and Audit QualityDeAngelo, L. [1981]
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Auditing, Consulting, and Auditor IndependenceSimunic, D. A [1984]
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Audit-firm tenure and the quality of financial reportsJohnson, V. E [2002]
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Audit Fees, Industry Specialization, and Compliance with GAAS Reporting StandardsO'Keefe, T. B. [1994]
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Audit Fees for Initial Audit Engagements before and After SOXHuang, H. [2009]
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An Empirical Analysis of Auditor Reporting and Its Association With Abnormal AccrualsButler M. [2004]
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A Test of Audit Pricing in the Small-Client Segment of the U.S. Audit MarketFrancis, J. [1987]
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A Reexamination of Audit Fees for Initial Audit Engagements in the Post-SOX PeriodDesir, R. [2014]