연구동향 분석

비정상 감사보수, 감사인의 산업별 전문성 및 재량적 발생액의 관계

정석우 ( Seok Woo Jeong ) 박종일 ( Jong Il Park ) 배성호 ( Seong Ho Bae ) 2014년

논문상세정보
인용/피인용
' 비정상 감사보수, 감사인의 산업별 전문성 및 재량적 발생액의 관계' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • abnormal audit fees
  • industryspecializedauditors
  • performance-matcheddiscretionaryaccruals
  • qualityofearnings
  • 감사품질
  • 비정상 감사보수
  • 산업전문감사인
  • 성과조정재량적발생액
  • 이익의 질
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
468 10

0.4%

' 비정상 감사보수, 감사인의 산업별 전문성 및 재량적 발생액의 관계' 의 참고문헌

  • 회계제도개선과 감사품질이 재량적 발생의 크기와 정보성에 미치는 영향
    최정호 회계학연구 30 (2) : 107 ~ 149 [2005]
  • 회계발생액과 차별적 감사수요
    나종길 최관 회계학연구 28 (1) : 1 ~ 32 [2003]
  • 회계감사인의 산업별 전문성이 회계이익의 질에 미치는 영향
    나종길 최기호 회계ㆍ세무와 감사 연구 41 (41) : 261 ~ 297 [2005]
  • 회계감사인의 산업별 전문성과 회계감사보수와의 관계
    나종길 최기호 회계학연구 31 (1) : 33 ~ 68 [2006]
  • 재량발생액 추정모형에 대한 연구
    윤순석 회계학연구 38 (4) : 61 ~ 93 [2013]
  • 유가증권상장, 코스닥등록 및 비상장기업의 감사보수 결정요인에 관한 비교분석
    곽수근 회계저널 19 (4) : 197 ~ 230 [2010]
  • 비정상적인 감사보수와 감사시간이 재량적 발생액에 미치는 영향
    박종일 세무와회계저널 10 (3) : 265 ~ 301 [2009]
  • 비정상 감사보수와 감사품질이 비정상 감사시간에 미치는 영향
    박종일 박찬웅 회계ㆍ세무와 감사 연구 45 (45) : 119 ~ 159 [2007]
  • 기업지배구조와 이익조정: 최대주주 지분율을 중심으로
    박종일 회계학연구 28 (2) : 135 ~ 172 [2003]
  • 감사품질의 대용치와 발생액의 질의 상관관계
    고재민 회계학연구 34 (2) : 1 ~ 43 [2009]
  • 감사인의 산업전문성이 계속감사기간과 감사품질의 관계에 미치는 영향과 강제교체 감사인의 감사보수 분석
    권수영 회계저널 17 (2) : 1 ~ 38 [2008]
  • 감사인의 산업별 전문화가 감사보수에 미치는 영향
    박수근 박재환 회계ㆍ세무와 감사 연구 (45) : 325 ~ 354 [2007]
  • 감사인 교체와 감사품질
    곽수근 박종일 회계ㆍ세무와 감사 연구 46 (46) : 191 ~ 226 [2007]
  • 감사시간과 감사품질이 감사보수에 미치는 영향
    권수영 회계학연구 30 (4) : 47 ~ 76 [2005]
  • 감사보수의 결정요인과 감사보수체계 변화로 인한 효과분석
    권수영 김문철 회계학연구 26 (2) : 115 ~ 143 [2001]
  • What do Industry Specialist Auditors Know?
    Solomon, I. Journal of Accounting Research 37 (1) : 191 ~ 208 [1999]
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    Choi, K. Korean Accounting Review 23 (2) : 49 ~ 75 [1999]
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    Francis, J. Auditing, A Journal of Practice & Theory 18 (2) : 17 ~ 34 [1999]
  • The Pricing of Audit Service : Theory and Evidence
    Simunic, D. Journal of Accounting Research 18 (1) : 161 ~ 190 [1980]
  • The Market Pricing of Accruals Quality
    Francis, J. Journal of Accounting and Economics 39 : 295 ~ 327 [2005]
  • The Effect of Audit Quality on Earnings Management
    Becker, C. L. Contemporary Accounting Research 15 : 1 ~ 24 [1998]
  • The Effect of Audit Firm Size on Audit Prices：A Study of the Australian Market
    Francis, J. Journal of Accounting and Economics 6 : 145 ~ 157 [1984]
  • Product Differentiation inAuditing: Auditor Choice in the Market for Unseasoned NewIssues
  • Performance Matched Discretionary Accrual Measures
    Kothari, S. P. Journal of Accounting and Economics 39 : 163 ~ 197 [2005]
  • Perceived Auditor Quality and the Earnings Response Coefficient
    Teoh, S. H. The Accounting Review 68 (2) : 346 ~ 366 [1993]
  • Non-audit service fees and audit quality : The impact of auditor specialization
    Lim, C. Y. Journal of Accounting Research 46 (1) : 199 ~ 246 [2008]
  • National and office-specific measures of auditor industry expertise and effects on audit quality
    Reichelt, K. Journal of Accounting Research 48 (3) : 647 ~ 686 [2010]
  • Litigation risk and the financial reporting credibility of Big 4 versus non-Big 4 audits: Evidence from Anglo-American countries
    Khurana, I. Khurana, I. K. The Accounting Review 79 (2) : 473 ~ 495 [2004]
  • Legal Systems and Earnings Quality：The role of auditor industry specialization
    Kwon, S. Y. A Journal of Practice and Theory 26 : 25 ~ 55 [2007]
  • Industry Specialization by Auditors
    Hogan, C. E. Auditing, A Journal or Practice & Theory 18 : 1 ~ 17 [1999]
  • Impact of Excess Auditor Remuneration on Cost of Equity Capital Around the World
    Hope, O. K. Journal of Accounting Auditing and Finance 24 (2) : 177 ~ 210 [2009]
  • Earnings quality : Some evidence on the role of auditor tenure and auditor’ industry expertise
    Gul, F. Journal of Accounting and Economics 47 (3) : 265 ~ 287 [2009]
  • Earnings quality
    Schipper, K. Accounting Horizons 17 (Supplement) : 97 ~ 110 [2003]
  • Does Big 6 Auditor Industry Expertise Constrain Earnings Management?
    Krishnan, G. V Accounting Horizons 17 (Supplement) : 1 ~ 16 [2003]
  • Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market
    Mansi, S. A. Journal of Accounting Research 42 (4) : 755 ~ 793 [2004]
  • Do non－audit services compromise auditor independence? Further evidence
    Ashbaugh, H. The Accounting Review 78 (3) : 611 ~ 639 [2003]
  • Do external auditors perform a corporate governance role in emerging market? Evidence from East Asia.
    Fan, P. H. Journal of Accounting Research 43 (1) : 35 ~ 72 [2005]
  • Do Abnormally High Audit Fees Impair Audit Quality?
    Choi, J. H A Journal of Practice and Theory 29 (2) : 115 ~ 140 [2010]
  • Discussion of the relation auditor's fees for nonaudit services and earnings management
    Kinney, W. The Accounting Review 77 (Supplement) : 107 ~ 114 [2002]
  • Discussion of brand name audit pricing, industry specialization and industry leadership premiums post Big 8 and Big 6 mergers
    Willenborg, M. Contemporary Accounting Research 19 : 111 ~ 117 [2002]
  • Detecting Earnings Management
    Dechow, P. The Accounting Review 70 : 193 ~ 225 [1995]
  • Costs of Equity and Earnings Attributes
    Francis, J. The Accounting Review 79 (4) : 967 ~ 1010 [2004]
  • Conservatism in Accounting Part I, Explanations and implications
    Watt, R, L. Accounting Horizons 17 (3) : 207 ~ 221 [2003]
  • Competition in the market for audit services : The effect of supplier concentration on audit fees
    Pearson, T. Contemporary Accounting Research 11 (1) : 115 ~ 135 [1994]
  • Commentary on earnings management
    Schipper, K. Accounting Horizons 3 (4) : 91 ~ 102 [1989]
  • Brand name audit pricing, industry specialization and industry leadership premiums Post Big 8 and Big 6 mergers
    Ferguson, A. Contemporary Accounting Research 19 : 77 ~ 110 [2002]
  • Auditor industry specialization, client bargaining power, and audit pricing
    Casterella, J. Auditing, A Journal of Practice and Theory 23 (1) : 123 ~ 140 [2004]
  • Auditor industry specialization and earnings quality
    Balsam, S. Auditing, A Journal of Practice and Theory 22 : 71 ~ 97 [2003]
  • Auditor independence, low balling, and disclosure regulation
    DeAngelo, L. E. Journal of Accounting and Economics 3 (2) : 113 ~ 127 [1981]
  • Auditor choice and the cost of debt capital for newly public firms
    Pittman, J. A. Journal of Accounting and Economics 37 (1) : 113 ~ 136 [2004]
  • Auditor changes and discretionary accruals
    DeFond, M. Journal of Accounting and Economics 25 (1) : 35 ~ 67 [1998]
  • Auditor brand name reputations and industry specialization
    Craswell, A. T. Journal of Accounting and Economics 20 : 297 ~ 322 [1995]
  • Auditor Industry Specialization and Market Segmentation : Evidence from Hong Kong
    DeFond, M. L. Auditing, A Journal of Practice and Theory 19 (1) : 49 ~ 66 [2000]
  • Auditor Fees and Audit Quality
    Hoitash, R. Managerial Auditing Journal 22 (8) : 761 ~ 786 [2007]
  • Auditing, directorships and the demand for monitoring
    Anderson, D. Journal of Accounting and Public Policy 12 : 353 ~ 375 [1993]
  • Audit quality and properties of analysis earnings forecasts
    Behn, B. K. The Accounting Review 83 (2) : 327 ~ 349 [2008]
  • Audit fees, non-audit services and auditor-client economic bonding
    Coulton, J. [2007]
  • Audit fees, industry specialization, and compliance with GAAS reporting standards
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  • Audit and nonaudit fess and the market’s reaction to earnings announcements
    Higgs, J. L. Auditing：A Journal of Practice and Theory 25 (1) : 1 ~ 26 [2006]
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    Mayhew, B. W. Auditing, A Journal of Practice & Theory 22 : 33 ~ 52 [2003]
  • Audit Firm Industry Expertise : A Review and Synthesis of the Archival Literature
    Gramling, A. A. Journal of Accounting Literature 20 : 1 ~ 29 [2001]
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  • Analysis of audit quality using discretionary accruals
    Park, J. I. Accounting and Auditing Research 35 : 289 ~ 319 [1999]
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