연구동향 분석

초도감사 보수할인이 감사품질에 미치는 영향: 직급별 감사시간 자료를 이용하여

박선영 선우혜정 이유진 2022년

논문상세정보
인용/피인용
' 초도감사 보수할인이 감사품질에 미치는 영향: 직급별 감사시간 자료를 이용하여' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • audit quality
  • initial audit fee discount
  • low－balling
  • rank－specific audit hours.
  • 감사품질
  • 직급별 감사시간
  • 초도감사 보수할인
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
405 0

0.0%

' 초도감사 보수할인이 감사품질에 미치는 영향: 직급별 감사시간 자료를 이용하여' 의 참고문헌

  • 초도감사보수 할인이 감사품질에 미치는 영향: 감사인 강제교체기업과 자율교체기업의 차이
    최종학 [2016]
  • 초도감사 보수할인이 감사품질에 미치는 영향
    신용인 [2007]
  • 온라인 커뮤니티에서 개인의 감정과 공동체의식(SOVC)이 사용자의 지식공유의도에 미치는 영향에 관한 실증연구
    전현규 [2015]
  • 계속 감사기간과 감사품질에 관한 연구
    임영덕 [2006]
  • 감사파트너 경험에 따른 감사시간·감사보수 및 감사품질의 차이
    배길수 [2014]
  • 감사인의 산업 전문성과 감사품질 사이의 관계
    양승희 [2020]
  • 감사인 교체 시점에서 감사시장의 집중도가 감사보수에 미치는 영향
    송보미 [2020]
  • The relation between auditors’ fees for nonaudit services and earnings quality
    Frankle, R. [2002]
  • The impact of regulation on auditor fees: Evidence from the Sarbanes－Oxley Act
    Ghosh, A. [2009]
  • The impact of mandatory IFRS adoption on audit fees: Theory and evidence
  • The effects of firm－wide and office－level industry expertise on audit pricing
  • The effect of auditor changes on audit fees, audit hours, and audit quality
    Deis, D. R. [1996]
  • The effect of audit quality on earnings management
    Becker, C. [1998]
  • The a ssociation between Big 6 auditor industry expertise and the asymmetric timeliness of earnings
    Krishnan, G [2005]
  • Subcommittee on Reports, Accounting and Management of the Committee on Government Operations, The Accounting Establishment
  • Revision of the Commission’s Auditor Independence Requirements
  • Propensity score matching in accounting research
    Shipman, J. [2017]
  • Pricing of initial audit engagements by large and small audit firms
    Ghosh, A. [2006]
  • Pricing initial audit engagements: A test of competing theories
  • Performance Matched Discretionary Accrual Measures
  • Low－balling and efficiency in a two－period specialization model of auditing competition
    Chan, D [1999]
  • Low balling, legal liability and auditor independence
  • Litigation risk, audit quality, and audit fees: Evidence from initial public offerings
  • Financial Ratios , Discriminant Analysis and the Prediction of Corporate Bankruptcy
    Altman , E. [1968]
  • Feepressure and audit quality
  • Exploring the term of the auditor－client relationship and the quality of earnings: A case for mandatory auditor rotation?
    Myers, J. [2003]
  • Effects of initial audit fee discounts on audit quality: Evidence from Germany
    Krauß, P. [2014]
  • Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise
    Gul, F. A. [2009]
  • Does lowballing impair audit quality? Evidence from client accruals surrounding analyst forecasts
  • Does auditor designation by the regulatory authority improve audit quality? Evidence from Korea
  • Does Big 6 auditor industry expertise constrain earnings management ?
  • Determinants of fee cutting on initial audit engagements
  • Detecting Earnings Management
  • Competition: Playing lowball
  • Commission on Auditors ’Responsibilities: Report, Conclusions, and Recommendations
  • Can B ig 4 versus non－big 4differences in audit－quality proxies be attributed to client characteristics?
  • Big N auditors and audit quality: New evidence from quasi－experiments
    Jiang, J. [2019]
  • Auditors’ Response to Audit Fee Lowballing: The Change in Audit Hours and Hourly Audit Fees
    박선영 [2021]
  • Auditor size and audit quality
  • Auditor industry specialization and earnings quality
    Balsam, S. [2003]
  • Auditor c hanges and d iscretionary accruals
    DeFond, M [1998]
  • Audit quality and properties o f analysts’earnings forecasts
    Behn, B. [2008]
  • Audit quality and auditor reputation: Evidence from Japan
  • Audit pricing and independence
    Magee, R. [1990]
  • Audit partner tenure, audit firm tenure, and discretionary accruals: Does long auditor tenure impair earnings quality?
  • Audit office size, audit quality, and audit pricing
  • Audit fees : a meta-analysis of the effect of supply and demand attributes
    Hay, D. C. [2006]
  • Are audit fees discounted in initial year audit engagements?
    Barua, A. [2020]
  • A test of audit pricing in the small－client segment of the U.S. audit market
  • A review of archival auditing research
    Defond, M. [2014]
  • A reexamination of audit fees for initial audit engagements in the post－SOX period
    Desir, R. [2014]
  • A bargaining model of auditor reporting
    Zhang, P [1999]