경영학연구

이 논문의 PDF가 제공되지 않습니다.

REFERENCES (31)

[1]
[1] [학술지(정기간행물)] 권수영/감사시간과 감사품질이 감사보수에 미치는 영향/회계학연구/2005/30(4)/47~76/한국회계학회/ Google Scholar ›
[2]
[2] [학술지(정기간행물)] 권수영/감사시간가 감사보수가 이익조정에 미치는 영향/회계학연구/2006/31(4)/175~202/한국회계학회/ Google Scholar ›
[3]
[3] [학술지(정기간행물)] 김지홍/실제 이익조정이 장기 경영성과에 미치는 영향/회계학연구/2009/34(4)/31~70/한국회계학회/ Google Scholar ›
[4]
[4] [학술지(정기간행물)] 나종길/유동발생의 예측오차와 감사인 유형에 따른 재량적 발생의 정보성 차이/회계학연구/2004/29(1)/117~142/한국회계학회/ Google Scholar ›
[5]
[5] [학술지(정기간행물)] 노준화/지정감사인이 더 높은 감사보수를 받는가?/회계학연구/2003/28(4)/177~202/한국회계학회/ Google Scholar ›
[6]
[6] [학술대회논문] 류승우/감사시간과 내부심리시간이 감사품질에 미치는 영향/한국회계학회 학술연구발표회 논문집/2010/(4)/1~34/ Google Scholar ›
[7]
[7] [학술대회논문] 박상수/최고경영자 교체와 실물활동을 통한 이익조정에 관한 연구/한국회계학회 2008년 도 동계학술발표대회 발표논문집/2008//1~41/ Google Scholar ›
[8]
[8] [학술지(정기간행물)] 이경태/소송위험이 감사보수에 미치는 영향/회계저널/2007/16(1)/53~79/한국회계학회/ Google Scholar ›
[9]
[9] [학술지(정기간행물)] 양대천/내부회계관리제도 취약점보고와 실제이익조정/회계정보연구/2011/29(2)/319~344/한국회계정보학회/ Google Scholar ›
[10]
[10] [학술지(정기간행물)] 지현미/소송위험이 감사시간과 감사인의 보수주의 성향에 미치는 영향/회계ㆍ세무와 감사 연구/2006/(43)/311~336/한국공인회계사회/ Google Scholar ›
[11]
[11] [단행본] 신회계감사/조익순/박영사/1999/~/// Google Scholar ›
[12]
[12] [학술지(정기간행물)] 전홍민/기관투자자가 실물활동을 통한 이익조정에 미치는 영향/경영학연구/2011/40(2)/383~406/한국경영학회/ Google Scholar ›
[13]
[13] [학술지(정기간행물)] 최관/감사인의유형과감사품질 : 감사보수와 감사시간을 중심으로/회계학연구/1998/23(2)/49~75// Google Scholar ›
[14]
[14] [학술지(정기간행물)] Bell, T B./Auditors’ Perceived Business Risk and Audit Fees : Analysis and Evidence/Journal of Accounting Research/2001/39/35~43// Google Scholar ›
[15]
[15] [보고서] The Association Between Audit Quality and Fees Paid to Audit Firms: Revisited/Choi, J. H./Seoul National University/2006/~/ Google Scholar ›
[16]
[16] [학술지(정기간행물)] Chung, H./Client Importance, Non-audit Services, and Abnormal Accruals/The Accounting Review/2003/78/931~955// Google Scholar ›
[17]
[17] [학술지(정기간행물)] Clarkson, P. M./The Association Between Audit Quality, Retained Ownership, and Firm-specific Risk in U. S. vs. Canadian IPO Markets/Journal of Accounting & Economics/1994/17/207~228// Google Scholar ›
[18]
[18] [학술지(정기간행물)] Cohen. D. A./Real and Accrual-based Earnings Management in the Pre-and Post-Sarbanes-Oxley Periods/The Accounting Review/2008/83/757~787// Google Scholar ›
[19]
[19] [학술지(정기간행물)] Cohen. D. A./Accrual-based and Real Earnings Management Activities Around Seasoned Equity Offerings/Journal of Accounting and Economics/2010/50/2~19// Google Scholar ›
[20]
[20] [학술지(정기간행물)] DeAngelo, L./Auditor Size and Auditor Quality/Journal of Accounting and Economics/1981/4/183~199// Google Scholar ›
[21]
[21] [학술지(정기간행물)] Dechow, P./Detecting Earnings Management/The Accounting Review/1995/70/193~225// Google Scholar ›
[22]
[22] [학술지(정기간행물)] Gaver, J. J./Additional Evidence on Bonus Plans and Income Management/Journal of Accounting & Economics/1995/19/3~28// Google Scholar ›
[23]
[23] [학술지(정기간행물)] Graham, J. R./The Economic Implications of Corporate Financial Reporting/Journal of Accounting and Economics/2005/40/3~73// Google Scholar ›
[24]
[24] [학술지(정기간행물)] Healy, P. M./The Effect of Bonus Schemes on Accounting Decisions/Journal of Accounting and Economics/1985/7/85~107// Google Scholar ›
[25]
[25] [학술지(정기간행물)] Krishnan, G. V./Audit Quality and the Pricing of Discretionary Accruals/Auditing : A Journal of Practice and Theory/2003//109~126// Google Scholar ›
[26]
[26] [학술지(정기간행물)] Means, K./Improving Internal Control can Cut Audit Cost/Management Accounting/1987//48~51// Google Scholar ›
[27]
[27] [학술지(정기간행물)] Niemi, L./Audit Effort and Fees Under Concentrated Client Ownership : Evidence From Four International Audit Firms/The International Journal of Accounting/2005/40/303~323// Google Scholar ›
[28]
[28] [학술지(정기간행물)] Palmrose, Z./Audit Fees and Auditor Size : Further Evidence/Journal of Accounting Research/1986/24/97~110// Google Scholar ›
[29]
[29] [학술지(정기간행물)] Reynold, J. L./Professional Service Fees and Auditor Objectivity/Auditing : A Journal of Practice & Theory/2004/23/29~52// Google Scholar ›
[30]
[30] [학술지(정기간행물)] Roychowdhury, S./Earnings Management Through Real Activities Manipulation/Journal of Accounting and Economics/2006/42/335~370// Google Scholar ›
[31]
[31] [보고서] Evidence On The Tradeoff Between Real Manipulation and Accrual Manipulation/Zang, A. Y./Duke University/2007/~/ Google Scholar ›

Publication History

발행일 2012-01-01

Metrics

인용수 53

실제이익조정활동과 감사시간 및 감사보수