감사인규모와 피감사기업의 투자효율성

논문상세정보
' 감사인규모와 피감사기업의 투자효율성' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • audit quality
  • big4auditors
  • big4감사인
  • competition
  • investment efficiency
  • 감사품질
  • 경쟁
  • 투자효율성
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
1,082 7

0.1%

' 감사인규모와 피감사기업의 투자효율성' 의 참고문헌

  • 회계발생액과 차별적 감사수요
    나종길 최관 회계학연구 28 (1) : 1 ~ 32 [2003]
  • 상장예정기업에 대한 감사인 지정과 상장가 할인
    하민 회계ㆍ세무와 감사 연구 54 (1) : 31 ~ 63 [2012]
  • 대리인 비용이 큰 기업이 고품질의 감사를 선호하는가? 외국인 직접투자기업과 내국기업의 감사품질 비교
    노준화 회계학연구 28 (4) : 203 ~ 230 [2003]
  • 과잉투자가 이익조정에 미치는 영향
    김창범 경영학연구 37 (4) : 901 ~ 925 [2008]
  • 경영자의 과잉투자성향과 이익조정의 관련성
    최종서 회계학연구 35 (4) : 75 ~ 132 [2010]
  • 감사품질의 대용치와 발생액의 질의 상관관계
    고재민 회계학연구 34 (2) : 1 ~ 43 [2009]
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    Balvers, R. J. The Accounting Review 63 (4) : 605 ~ 622 [1988]
  • Tobin’s marginal q and average q : A neoclassical interpretation
    Hayashi, F Econometrica 50 (1) : 213 ~ 224 [1982]
  • Theory of the Firm:Managerial Behavior, Agency Costs, and Ownership Structure
    Jensen, M. Journal of Financial Economics 3 (4) : 305 ~ 360 [1976]
  • The value of auditor assurance, Evidence from loan pricing
    Blackwell, D. Journal of Accounting Research 36 (1) : 57 ~ 70 [1998]
  • The quality of accruals and earnings:The role of accrual estimation errors
    Dechow, P. The Accounting Review 77 (s1) : 35 ~ 59 [2002]
  • The market mechanism as an incentive scheme
    Hart, O. D. Bell Journal of Economics 14 (2) : 366 ~ 382 [1983]
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    Ferguson, A. The Accounting Review 78 (2) : 429 ~ 448 [2003]
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    Kedia, S. The Review of Financial Studies 22 (6) : 2169 ~ 2199 [2009]
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    Cummins, J. G. Rand Journal of Economics 36 (2) : 361 ~ 377 [2005]
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    Modigliani, F. American Economic Review 48 (3) : 267 ~ 297 [1958]
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    Heninger, W. G. The Accounting Review 76 (1) : 111 ~ 126 [2001]
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    Francis, J. Auditing, A Journal of Practice & Theory 18 (2) : 17 ~ 34 [1999]
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    Godfrey, J. M. Contemporary Accounting Research 22 (1) : 55 ~ 93 [2005]
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    Becker, C. L. Contemporary Accounting Research 15 (1) : 1 ~ 24 [1998]
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    전영순 회계저널 19 (1) : 311 ~ 344 [2010]
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    Harris, M The Journal of Finance 51 (4) : 1139 ~ 1174 [1996]
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    Chaney, P. The Accounting Review 79 (1) : 51 ~ 72 [2004]
  • Product Differentiation inAuditing: Auditor Choice in the Market for Unseasoned NewIssues
  • Prizes and incentives-towards a general theory of compensation and competition
    Nalebuff, B. J. Bell Journal of Economics 14 (1) : 21 ~ 43 [1983]
  • Managerial incentives and product market competition
    Schmidt, K. M. Review of Economic Studies 64 (2) : 191 ~ 213 [1997]
  • Investment overhang and tax policy
    Desai, M. Brookings Papers on Economic Activity 2 : 285 ~ 338 [2004]
  • Information quality and the valuation of new issues
    Titman, S. Journal of Accounting and Economics 8 (2) : 159 ~ 172 [1983]
  • Information Asymmetry, Corporate Disclosure, and the Capital Markets:A Review of The Empirical Disclosure Literature
    Healy, P. Journal of Accounting and Economics 31 (1) : 405 ~ 440 [2001]
  • Industry product market competition and earnings management
    Karuna, C. [2012]
  • Industry Concentration and the Implied Cost of Equity Capital
    임승연 회계학연구 37 (1) : 191 ~ 229 [2012]
  • Incidence and Circumstances of Accounting Errors
    DeFond, M. L. The Accounting Review 66 (3) : 643 ~ 655 [1991]
  • How does financial reporting quality relate to investment efficiency?
    Biddle, G. C. Journal of Accounting and Economics 48 (2) : 112 ~ 131 [2009]
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    Li, K. Elsevier Science B.V : 37 ~ 86 [2007]
  • Fiscal Policy, Lessons from Economic Research
    Hassett, K. A. MIT Press [1997]
  • Financing Constraints and Corporate Investment : 141 ~ 195
  • Financial Accounting Information and Corporate Governance
    Bushman, R. Journal of Accounting and Economics 31 (1) : 237 ~ 333 [2001]
  • Empirical assessment of the impact of auditor quality on the valuation of new issues
    Feltham, G. Journal of Accounting and Economics 14 (4) : 375 ~ 399 [1991]
  • Earnings managementduring importreliefinvestigations
    Jones Jones, J. Jones, J. J. Journal of Accounting Research 29 (2) : 193 ~ 228 [1991]
  • Does competition destroy ethical behavior?
    Shleifer, A. American Economic Review 94 (2) : 414 ~ 418 [2004]
  • Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies
    Kinney Jr., W. R. Auditing, A Journal of Practice & Theory 13 (1) : 151 ~ 156 [1994]
  • Does Earnings Management Affect Firms’ Investment Decisions?
    McNichols, M. F. The Accounting Review 83 (6) : 1571 ~ 1603 [2008]
  • Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market
    Mansi, S. Journal of Accounting Research 42 (4) : 755 ~ 793 [2004]
  • Differentiated audit demand and voluntary auditor change
    Park, J. S. Korean Accounting Review 26 (3) : 1 ~ 25 [2001]
  • Determinants of corporate borrowing
    Myers, S. Journal of Financial Economics 5 (2) : 147 ~ 176 [1977]
  • Deregulation, the evolution of corporate governance structure, and Survival
    Kole, S. American Economic Review 87 (2) : 421 ~ 425 [1997]
  • Debt Covenant Effects and the Manipulation of Accruals
    DeFond, M. L. Defond J.Jiambalvo Journal of Accounting and Economics 17 (1) : 145 ~ 176 [1994]
  • Corporate governance, product market competition, and equity prices
    Giroud, X. The Journal of Finance 66 (2) : 563 ~ 600 [2011]
  • Corporate Capital Expenditure Decisions and the Market Value of the Firm
    McConnell, J. Journal of Financial Economics 14 (3) : 399 ~ 422 [1985]
  • Captial budgeting practices-a survey of corporate use
    Klammer, T. Journal of Management Accounting Research 3 (1) : 113 ~ 130 [1991]
  • Can Big 4 versus Non-Big 4 differences in audit-quality proxies be attributed to client characteristics?
    Lawrence Lawrence, A. M.Minutti-Meza Z.Ping The Accounting Review 86 (1) : 259 ~ 286 [2011]
  • Auditor type and audit quality, evidence from audit fee and audit hour
    Choi K. Korean Accounting Review 23 (2) : 49 ~ 75 [1998]
  • Auditor reputation and the pricing of initial public offerings
    Beatty, R. P. The Accounting Review 64 (4) : 693 ~ 709 [1989]
  • Auditor choice and the cost of debt capital for newly public firms
    Pittman, J Journal of Accounting and Economics 37 (1) : 113 ~ 136 [2004]
  • Auditor changes: A joint test of theories relating to agency costs and auditor differentiation
    E.Wilson Francis Francis, J. The Accounting Review 63 (4) : 663 ~ 682 [1988]
  • Auditor Size and Auditor Quality
    DeAngelo, L. Journal of Accounting and Economics 3 (3) : 183 ~ 199 [1981]
  • Audit quality analysis using discretionary accruals
    Park, J. I. Accounting and Auditing Research 35 : 289 ~ 319 [1999]
  • Audit Firm Industry Specialization and Client Disclosure Quality
    Dunn, K. Review of Accounting Studies 9 (1) : 35 ~ 58 [2004]
  • Audit Evidence Planning : An Examination of Industry Error Characteristics
    Maletta, M. Auditing, A Journal of Practice and Theory 15 (1) : 71 ~ 86 [1996]
  • Agency problems. auditing. and the theory of the firm : Some evidence
    Watts. R. L. Journal of Law and Economics 26 (October) : 613 ~ 633 [1983]
  • Accounting quality and firm-level capital investment
    Biddle, G. The Accounting Review 81 (5) : 963 ~ 982 [2006]
  • Accounting Information,Disclosure, and the Cost of Capital
    Lambert Lambert, R. Lambert, R. A. R.Verrecchia Journal of Accounting Research 45 (2) : 385 ~ 420 [2007]
  • A general equilibrium approach to monetary theory
    Tobin, James. Journal of Money, Credit and Banking 1 (1) : 15 ~ 29 [1969]