Korean Management Review

PDF is not available for this article.

REFERENCES (48)

[1]
[1] [학술지(정기간행물)] Abbott, L. J./The association between audit committee characteristics and audit fees/Auditing : A Journal of Practice & Theory/2003/22(2)/17~32// Google Scholar ›
[2]
[2] [학술지(정기간행물)] Bae, C. H./A study on the determinants of auditor change/Korean Journal of Business Administration/1997/16/583~610// Google Scholar ›
[3]
[3] [학술지(정기간행물)] Balsam, S./Auditor industry specialization and earnings quality/Auditing : A Journal of Practice &Theory/2003/22(2)/71~97// Google Scholar ›
[4]
[4] [기타자료] Basu, S./Differences in conservatism between big eight and non-big eight auditors/Available at SSRN 2428836/2001/~// Google Scholar ›
[5]
[5] [학술지(정기간행물)] Beattie, V./The importance of audit firm characteristics and the drivers of auditor change in UK listed companies/Accounting and Business Research/1995/25(100)/227~239// Google Scholar ›
[6]
[6] [학술지(정기간행물)] Bills, K. L./Do CEO succession and succession planning affect stakeholders' perceptions of financial reporting risk? Evidence from audit fees/The Accounting Review/2016/92(4)/27~52// Google Scholar ›
[7]
[7] [학술지(정기간행물)] Blankley, A. I./Abnormal audit fees and restatements/Auditing : A Journal of Practice &Theory/2012/31(1)/79~96// Google Scholar ›
[8]
[8] [학술지(정기간행물)] Burton, J. C./A study of auditor changes/Journal of Accountancy(pre-1986)/1967/123(000004)/31~// Google Scholar ›
[9]
[9] [학술지(정기간행물)] Caramanis, C./Audit effort and earnings management/Journal of Accounting and Economics/2008/45(1)/116~138// Google Scholar ›
[10]
[10] [학술지(정기간행물)] Carcello, J. V./Board characteristics and audit fees/Contemporary Accounting Research/2002/19(3)/365~384// Google Scholar ›
[11]
[11] [학술지(정기간행물)] Christensen, B. E./Understanding audit quality : Insights from audit professionals and investors/Contemporary Accounting Research/2016/33(4)/1648~1684// Google Scholar ›
[12]
[12] [학술지(정기간행물)] Dechow, P. M./Detecting earnings management/The Accounting Review/1995//193~225// Google Scholar ›
[13]
[13] [학술지(정기간행물)] Dunn, K. A./Audit firm industry specialization and client disclosure quality/Review of Accounting Studies/2004/9(1)/35~58// Google Scholar ›
[14]
[14] [학술지(정기간행물)] Dye, R. A./Incorporation and the audit market/Journal of Accounting and Economics/1995/19(1)/75~114// Google Scholar ›
[15]
[15] [학술지(정기간행물)] Elliott, J. A./Write-offs as accounting procedures to manage perceptions/Journal of Accounting Research/1988//91~119// Google Scholar ›
[16]
[16] [학술지(정기간행물)] Eriksson, T./Determinants of CEO and board turnover/Empirica/2001/28(3)/243~257// Google Scholar ›
[17]
[17] [학술지(정기간행물)] Eshleman, J. D./Do Big 4auditors provide higher audit quality after controlling for the endogenous choice of auditor?/Auditing : A Journal of Practice & Theory/2014/33(4)/197~219// Google Scholar ›
[18]
[18] [학술지(정기간행물)] Francis, J./Causes and effects of discretionary asset write-offs/Journal of Accounting Research/1996/34/117~134// Google Scholar ›
[19]
[19] [학술지(정기간행물)] Francis, J. R./Accounting accruals and auditor reporting conservatism/Contemporary Accounting Research/1999/16(1)/135~165// Google Scholar ›
[20]
[20] [학술지(정기간행물)] Gramling, A. A./Audit firm industry expertise : A review and syn-thesis of the archival literature/Journal of Accounting Literature/2001/20/1~// Google Scholar ›
[21]
[21] [학술지(정기간행물)] He, X./Do social ties between external auditors and audit committee members affect audit quality?/The Accounting Review/2017/92(5)/61~87// Google Scholar ›
[22]
[22] [학술지(정기간행물)] Hillegeist, S. A./Financial reporting and auditing under alternative damage apportionment rules/The Accounting Review/1999/74(3)/347~369// Google Scholar ›
[23]
[23] [학술지(정기간행물)] 전규안/회계이익의 불투명성이 감사보수 및 감사시간에 미치는 영향/경영학연구/2017/46(5)/1303~1341/한국경영학회/http://dx.doi.org/10.17287/kmr.2017.46.5.1303 Google Scholar ›
[24]
[24] [학술지(정기간행물)] Jordan, C. E./Big bath earnings management: the case of goodwill impairment under SFAS No. 142/Journal of Applied Business Research/2004/20(2)/~// Google Scholar ›
[25]
[25] [학술지(정기간행물)] Karim, A. K. M./Impact of board ownership, CEO-Chair duality and foreign equity participation on auditor quality choice of IPO companies : evidence from an emerging market/International Journal of Accounting & Information Management/2013/21(2)/148~169// Google Scholar ›
[26]
[26] [학술지(정기간행물)] 김중길/연속감사제도하에서 감사인 교체요인에 관한 연구/회계정보연구/2011/29(1)/159~182/한국회계정보학회/ Google Scholar ›
[27]
[27] [학술지(정기간행물)] 김영길/이익의 하향조정과 감사인의 역할: 최고경영자 교체 표본을 중심으로/대한경영학회지/2011/24(1)/401~422/대한경영학회/ Google Scholar ›
[28]
[28] [학술지(정기간행물)] 김영숙/기업소유구조가 경영자 재임 초기의 이익조정행위에 미치는 영향/글로벌경영학회지/2016/13(1)/169~199/글로벌경영학회/ Google Scholar ›
[29]
[29] [학술지(정기간행물)] Knechel, W. R./Does auditor industry specialization matter? Evidence from market reaction to auditor switches/Auditing : A Journal of Practice & Theory/2007/26(1)/19~45// Google Scholar ›
[30]
[30] [학술지(정기간행물)] Knechel, W. R./Determinants of auditor choice : Evidence from a small client market/International journal of auditing/2008/12(1)/65~88// Google Scholar ›
[31]
[31] [학술지(정기간행물)] Krishnan, G. V./Does Big 6 auditor industry expertise constrain earnings management?/Accounting horizons/2003/17/1~16// Google Scholar ›
[32]
[32] [학술지(정기간행물)] 이지혜/경영자 교체가 감사인의 감사노력에 미치는 영향/글로벌경영학회지/2019/16(3)/87~107/글로벌경영학회/https://doi.org/10.38115/asgba.2019.16.3.87 Google Scholar ›
[33]
[33] [학술지(정기간행물)] Lennox, C./Do companies successfully engage in opinion-shopping? Evidence from the UK/Journal of accounting and economics/2000/29(3)/321~337// Google Scholar ›
[34]
[34] [학술지(정기간행물)] 마희영/비정상 감사시간 및 감사보수가 오류발생에 미치는 영향/회계ㆍ세무와 감사 연구/2010/(51)/119~155/한국공인회계사회/10.22781/kicpa.2010..51.119 Google Scholar ›
[35]
[35] [학술지(정기간행물)] Menon, K./Management turnover following auditor resignations/Contemporary Accounting Research/2008//~// Google Scholar ›
[36]
[36] [학술지(정기간행물)] Murphy, K. J./Financial performance surrounding CEO turnover/Journal of Accounting and Economics/1993/16(1-3)/273~315// Google Scholar ›
[37]
[37] [학술지(정기간행물)] 박종일/기업지배구조가 비정상 감사보수와 감사시간에 미치는 영향/세무와회계저널/2011/12(1)/191~227/한국세무학회/ Google Scholar ›
[38]
[38] [학술지(정기간행물)] 전성빈/최고경영자 교체 빈도와 이익의 질/회계ㆍ세무와 감사 연구/2007/(45)/91~118/한국공인회계사회/10.22781/kicpa.2007..45.91 Google Scholar ›
[39]
[39] [학술지(정기간행물)] Qi, B./Do social ties between individual auditors and client CEOs/CFOs matter to audit quality?/AsiaPacific Journal of Accounting & Economics/2017/24(3-4)/440~463// Google Scholar ›
[40]
[40] [학술지(정기간행물)] Reichelt, K. J./National and office-specific measures of auditor industry expertise and effects on audit quality/Journal of Accounting Research/2010/48(3)/647~686// Google Scholar ›
[41]
[41] [학술지(정기간행물)] 노준화/경영자 변경이 감사인 교체에 미치는 영향/회계ㆍ세무와 감사 연구/2005/(42)/417~442/한국공인회계사회/ Google Scholar ›
[42]
[42] [학술지(정기간행물)] Sevin, S./Earnings management : evidence from SFAS No. 142reporting/Managerial Auditing Journal/2005/20(1)/47~54// Google Scholar ›
[43]
[43] [학술지(정기간행물)] 심동석/최고경영자 교체연도의 이익조정/국제회계연구/2015/(64)/127~146/한국국제회계학회/10.21073/kiar.2015..64.006 Google Scholar ›
[44]
[44] [학술대회논문] Sohn, S. K./The effect of the auditor switch on the independence of the auditor: Using audit opinion prediction model/Collection of papers in Korean Accounting Association 1998 Winter Academic Conference/1998//271~310/ Google Scholar ›
[45]
[45] [학술지(정기간행물)] Sohn, S./The Effect Of CEO Change On Information Asymmetry/Journal of Applied Business Research/2014/30(2)/527~540// Google Scholar ›
[46]
[46] [학술지(정기간행물)] Tu, G./Controller changes and auditor changes/China Journal of Accounting Research/2012/5(1)/45~58// Google Scholar ›
[47]
[47] [학술지(정기간행물)] Woo, E. S./Factors associated with auditor changes : a Singapore study/Accounting and Business Research/2001/31(2)/133~144// Google Scholar ›
[48]
[48] [기타자료] Zhang, M./The decision maker of auditor employing: shareholder or management/Auditing Research/2010/6~// Google Scholar ›

Publication History

Published 2021-01-01

Metrics

Cited by 1

The Relation between CEO Turnover and Auditor Switch: Which Quality of Audits Do the Incoming CEOs Prefer?