Korean Management Review

PDF is not available for this article.

REFERENCES (36)

[1]
[1] [학술지(정기간행물)] 권수영/발생액의 질이 감사시간 및 감사보수에 미치는 영향에 관한 연구/회계학연구/2011/36(4)/95~137/한국회계학회/ Google Scholar ›
[2]
[2] [학술지(정기간행물)] 권수영/비감사서비스가 감사인의 독립성에 미치는 영향/회계학연구/2004/29(2)/249~280/한국회계학회/ Google Scholar ›
[3]
[3] [학술지(정기간행물)] 권수영/감사품질의 결정요인과 경제적 효과에 대한 비판적 검토/회계학연구/2013/38(2)/447~523/한국회계학회/ Google Scholar ›
[4]
[4] [학술지(정기간행물)] 박범진/비감사서비스 유형과 이익유연화가 감사보수에 미치는 영향/회계저널/2012/21(6)/257~286/한국회계학회/ Google Scholar ›
[5]
[5] [학술지(정기간행물)] 박종일/기업지배구조와 이익조정: 최대주주 지분율을 중심으로/회계학연구/2003/28(2)/135~172/한국회계학회/ Google Scholar ›
[6]
[6] [학술지(정기간행물)] 박종일/비감사서비스와 감사인의 독립성에 관한 연구/회계학연구/2003/28(4)/141~176/한국회계학회/ Google Scholar ›
[7]
[7] [학술지(정기간행물)] 신용준/감사보수와 비감사보수의 결합관계에 대한 연구/회계저널/2010/19(5)/151~184/한국회계학회/ Google Scholar ›
[8]
[8] [학술지(정기간행물)] 이명곤/비감사서비스로 인하여 할증괸 감사보수와 감사품질/회계ㆍ세무와 감사 연구/2006/(44)/57~87/한국공인회계사회/ Google Scholar ›
[9]
[9] [학술지(정기간행물)] 李世鏞/非監査서비스와 監査人의 獨立性에 대한 硏究 : 監査報酬를 中心으로/회계ㆍ세무와 감사 연구/2003/(39)/~/한국공인회계사회/ Google Scholar ›
[10]
[10] [학술지(정기간행물)] 이세용/감사보수 자율화 이후 감사보수의결정요인에 대한 연구: 비감사서비스와 기업지배구조의/회계학연구/2005/30(특별)/239~271// Google Scholar ›
[11]
[11] [학술지(정기간행물)] 이재은/IFRS 도입 및 감사인의 IFRS자문에 따른 감사시간․감사보수의 차이/회계저널/2013/22(4)/133~176/한국회계학회/ Google Scholar ›
[12]
[12] [학술지(정기간행물)] 전영순/외국인투자자 및 국내 기관투자가의 투자의사결정과 회계이익의 질(Quality)/경영학연구/2003/32(4)/1001~1032/한국경영학회/ Google Scholar ›
[13]
[13] [학술지(정기간행물)] 정대길/감사서비스의 유형과 감사인의 독립성 - 현행 규정에 의한 금지․조건부․허용된 비감사서비스를 기준으로 -/회계학연구/2009/34(1)/143~170/한국회계학회/ Google Scholar ›
[14]
[14] [학술지(정기간행물)] 정주렴/재무분석가의 관점에서 살펴본 자산재평가 전후의 회계정보의 유용성 차이/회계학연구/2013/38(1)/245~279/한국회계학회/ Google Scholar ›
[15]
[15] [학술지(정기간행물)] 최관/비감사서비스의 제공과 감사투입시간/회계ㆍ세무와 감사 연구/2009/(49)/313~355/한국공인회계사회/ Google Scholar ›
[16]
[16] [학술지(정기간행물)] 최종학/비감사서비스의 제공이 감사인의 독립성에 미치는 영향에 대한 연구들의 비판적 검토 및 제안/경영연구/2008/23(1)/1~44/한국산업경영학회/ Google Scholar ›
[17]
[17] [학술지(정기간행물)] 하미혜/국제회계기준 도입 자문서비스와 국제회계기준 재무제표 감사품질/회계ㆍ세무와 감사 연구/2012/54(2)/381~403/한국공인회계사회/ Google Scholar ›
[18]
[18] [학술지(정기간행물)] Altman, E./Financial Ratios, Discriminate Analysis and the Prediction of Corporate Bankruptc/Journal of Finance/1968/23(4)/589~609// Google Scholar ›
[19]
[19] [학술지(정기간행물)] Ashbaugh H./Do Non-audit Services Compromise Auditor Independence? Further Evidence/The Accounting Review/2003/78(3)/611~639// Google Scholar ›
[20]
[20] [학술지(정기간행물)] Becker C. L./The Effect of Audit Quality on Earnings Management/Con-temporary Accounting Research/1998/15(1)/1~24// Google Scholar ›
[21]
[21] [학술지(정기간행물)] Chung H./Client Impor-tance Nonaudit Services and Abnormal Accruals/The Accounting Review/2003/78(4)/931~955// Google Scholar ›
[22]
[22] [학술지(정기간행물)] Cohen, D./Accrual-based and Real Earnings Management Activities around Seasoned Equity Offerings/Journal of Accounting and Economics/2010/50(1)/2~19// Google Scholar ›
[23]
[23] [학술지(정기간행물)] DeAngelo, L./Auditor Size and Auditor Qua-lity/Journal of Accounting and Economics/1981/1/113~127// Google Scholar ›
[24]
[24] [학술지(정기간행물)] DeFond, M./Do Non-Audit Services Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions/Journal of Ac-counting Research/2002/40/1247~1274// Google Scholar ›
[25]
[25] [학술지(정기간행물)] Dechow, P./De-tecting Earnings Management/The Ac-counting Review/1995/70/193~225// Google Scholar ›
[26]
[26] [학술지(정기간행물)] Francis J./Disclosure of Fees Paid to Auditors and the Market Valuation of Earnings Surprises/Review of Accoun-ting Studies/2006/11(4)/495~523// Google Scholar ›
[27]
[27] [학술지(정기간행물)] Frankel R. M./The Relation between Auditors' Fees for Non-audit Services and Earnings Quality/The Accounting Review/2002/77(Supplement)/71~105// Google Scholar ›
[28]
[28] [학술지(정기간행물)] Huang H. -W. S./Types of Nonaudit Fees and Financial Reporting Quality/Auditing : A Journal of Practice & Theory/2007/26(1)/133~145// Google Scholar ›
[29]
[29] [학술지(정기간행물)] Lawrence A. M./Can Big4 versus Non-Big4 Differences in Audit Quality Proxies be Attributed to Client Characteristics?/The Accounting Review/2011/86(1)/259~286// Google Scholar ›
[30]
[30] [학술지(정기간행물)] Larcker D./Fees Paid to Audit Firms Accrual Choices and Corporate Governance/Journal of Accounting Research/2004/42(3)/625~658// Google Scholar ›
[31]
[31] [학술지(정기간행물)] Lim C. Y./Non-audit Service Fees and Audit Quality : The Impact of Auditor Specialization/Journal of Ac-counting Research/2008/46(1)/199~246// Google Scholar ›
[32]
[32] [학술지(정기간행물)] Palmrose, Z./Audit Fee and Auditor Size : Further Evidence/Journal of Accounting Research/1986/24(Spring)/97~110// Google Scholar ›
[33]
[33] [학술지(정기간행물)] Roychowdhury, S/Earnings Management through Real Activities Manipulation/Journal of Accounting and Economics/2006/42(3)/335~370// Google Scholar ›
[34]
[34] [학술지(정기간행물)] Simunic, D./Auditing, Consulting and Au-ditor Independence/Journal of Accounting Research/1984/22/679~702// Google Scholar ›
[35]
[35] [단행본] Positive Ac-counting Theory/Watts, R./Prentice-Hall/1986/~/// Google Scholar ›
[36]
[36] [학술지(정기간행물)] Zang, A./Evidence on the Trade-off between Real Activities Manipulation and Accrual-based Earnings Management/The Accounting Review/2012/87(2)/675~703// Google Scholar ›

Publication History

Published 2016-01-01

Metrics

Cited by 6

The Effects of Non-audit Services on Audit Quality, Audit Fee, and Audit Hour with Controlling for Endogeneity