경영학연구

이 논문의 PDF가 제공되지 않습니다.

REFERENCES (38)

[1]
[1] [학술지(정기간행물)] 권수영/감사업무와 컨설팅업무의 병행이 감사인의 독립성에 미치는 영향의 분석 및 독립성 제고 방안/회계저널/2002/11(4)/209~252/한국회계학회/ Google Scholar ›
[2]
[2] [학술지(정기간행물)] 마희영/회계 환경 변화에 따른 비감사서비스 제공에 대한 자본시장의 인식 변화/회계연구/2014/19(1)/21~45/대한회계학회/ Google Scholar ›
[3]
[3] [학술지(정기간행물)] 이영한/조세유인과 비조세유인이 기업의 외부감사인 제공 세무서비스 구매의사결정에 미치는 영향/회계학연구/2011/36(2)/185~219/한국회계학회/ Google Scholar ›
[4]
[4] [학술지(정기간행물)] 이창우/비감사서비스와 감사인의 독립성/회계저널/2002/11(4)/253~276/한국회계학회/ Google Scholar ›
[5]
[5] [학술지(정기간행물)] 최종학/감사인의 피감사회사에 대한 경제적 의존도가 감사인의 독립성에 미치는 영향/회계학연구/2005/30(1)/121~154/한국회계학회/ Google Scholar ›
[6]
[6] [학술지(정기간행물)] 홍준영/비감사서비스와 감사품질, 감사 투입시간 분석/회계저널/2006/15/69~89// Google Scholar ›
[7]
[7] [학술지(정기간행물)] Balsam, S./Auditor Industry Specialization and Earnings Quality/Auditing : A Journal of Practice and Theory/2003/22/71~97// Google Scholar ›
[8]
[8] [학술지(정기간행물)] Beck, P. J./A Model of the Market for MAS and Audit Services : Knowledge Spillovers and Auditor-auditee Bonding/Journal of Accounting Literature/1988/7/50~64// Google Scholar ›
[9]
[9] [학술지(정기간행물)] Butler, M./An Empirical Analysis of Auditor Reporting and its Association with Abnormal Accruals/Journal of Accounting and Economics/2004/37/139~165// Google Scholar ›
[10]
[10] [학술지(정기간행물)] Chung, H./Client Importance, Nonaudit Services, and Abnormal Accruals/The Accounting Review/2003/78/931~955// Google Scholar ›
[11]
[11] [학술지(정기간행물)] DeAngelo, L/Auditor Size and Audit Quality/Journal of Accounting and Economics/1981/3/183~200// Google Scholar ›
[12]
[12] [학술지(정기간행물)] DeFond, M. L./Auditor industry specialization and market segmentation : Evidence from Hong Kong/Auditing : A Journal of Practice and Theory/2000/19/49~66// Google Scholar ›
[13]
[13] [학술지(정기간행물)] DeFond, M./A Review of Archival Auditing Research/Journal of Accounting and Economics/2014/58/275~326// Google Scholar ›
[14]
[14] [학술대회논문] Dopuch, N./Competition in Auditing: An assessment/Fourth Sym-posium on Auditing Research/1982//~/University of Illinois Google Scholar ›
[15]
[15] [학술지(정기간행물)] Dopuch, N./The Impact of Mas on Auditors' Independence : An Experimental Markets Study/Journal of Accounting Research/1991/29/60~98// Google Scholar ›
[16]
[16] [학술지(정기간행물)] Emby, C./The Effects of Engagement Factors on Auditor Inde-pendence : Canadian Evidence/Journal of International Accounting, Auditing and Taxation/1998/7/163~179// Google Scholar ›
[17]
[17] [학술지(정기간행물)] Fan, J. P./Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia/Journal of Accounting Research/2005/43/35~72// Google Scholar ›
[18]
[18] [학술지(정기간행물)] Ferguson, M. J./Nonaudit Services and Earnings Management : UK Evidence/Contemporary Accounting Research/2004/21/813~841// Google Scholar ›
[19]
[19] [학술지(정기간행물)] Firth, M/The Provision of Nonaudit Services by Accounting Firms to their Audit Clients/Contemporary Accounting Research/1997/14/1~21// Google Scholar ›
[20]
[20] [학술지(정기간행물)] Fortin, S./The Impact of Auditor-related Tax Services on Corporate Debt Pricing/Journal of the American Taxation Association/2008/30/79~106// Google Scholar ›
[21]
[21] [학술지(정기간행물)] Frankel, R./The Relation between Auditor’s Fees for Non-Audit Services and Earnings Quality/The Accounting Review/2002/77/71~105// Google Scholar ›
[22]
[22] [학술지(정기간행물)] Gleason, C. A./Do Auditor-Provided Tax Services Improve the Estimate of Tax Reserves?/Contemporary Accounting Research/2011/28/1484~1509// Google Scholar ›
[23]
[23] [학술지(정기간행물)] Kinney Jr, W. R./Discussion of the Relation between Auditors' Fees for Nonaudit Services and Earnings Management/The Accounting Review/2002/77/107~114// Google Scholar ›
[24]
[24] [학술지(정기간행물)] Kinney, W. R./Auditor Independence, Non-Audit Services, and Restatements : Was the US Government Right?/Journal of Accounting Research/2004/42/561~588// Google Scholar ›
[25]
[25] [학술지(정기간행물)] Kothari, S. P./Performance Matched Discretionary Accrual Measures/Journal of Accounting and Economics/2005/39/163~197// Google Scholar ›
[26]
[26] [학술지(정기간행물)] Krishnan, G. V/Does Big 6 Auditor Industry Expertise Constrain Earnings Management?/Accounting Horizons/2003/17/1~17// Google Scholar ›
[27]
[27] [학술지(정기간행물)] Larcker, D. F./Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance/Journal of Accounting Research/2004/42/625~658// Google Scholar ›
[28]
[28] [학술지(정기간행물)] Lassila, D. R./Do Complexity, Governance, and Auditor Independence Influence Whether Firms Retain their Auditors for Tax Services?/Journal of the American Taxation Association/2010/32/1~23// Google Scholar ›
[29]
[29] [학술지(정기간행물)] Lawrence, A./Can Big 4 Versus Non-Big 4 Differences in Audit-quality Proxies be Attributed to Client Characteristics?/The Accounting Review/2011/86/259~286// Google Scholar ›
[30]
[30] [학술지(정기간행물)] Li, C/Does Client Importance Affect Auditor Independence at the Office Level? Empirical Evidence from Going-Concern Opinions/Contemporary Accounting Research/2009/26/201~230// Google Scholar ›
[31]
[31] [학술지(정기간행물)] Lim, C. Y./Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence/Contemporary Accounting Re-search/2010/27/923~957// Google Scholar ›
[32]
[32] [학술지(정기간행물)] McGuire, S. T./Tax Avoidance : Does Tax-specific Industry Expertise Make a Difference?/The Accounting Review/2012/87/975~1003// Google Scholar ›
[33]
[33] [학술지(정기간행물)] Neal, T. L./Auditor Industry Specialist Research Design/Auditing : A Journal of Practice and Theory/2004/23/169~177// Google Scholar ›
[34]
[34] [학술지(정기간행물)] Parkash, M./Auditee Incentives for Auditor Independence : The Case of Nonaudit Services/The Accounting Review/1993//113~133// Google Scholar ›
[35]
[35] [학술지(정기간행물)] Reichelt, K. J./National and Office-specific Measures of Auditor Industry Expertise and Effects on Audit Quality/Journal of Accounting Research/2010/48/647~686// Google Scholar ›
[36]
[36] [학술지(정기간행물)] Ruddock, C./Nonaudit Services and Earnings Conser-vatism : Is Auditor Independence Impaired?/Contemporary Accounting Research/2006/23/701~746// Google Scholar ›
[37]
[37] [학술지(정기간행물)] Salterio, S./Accounting Consultation Units : An Organizational Me-mory Analysis/Contemporary Accounting Research/1997/14/669~691// Google Scholar ›
[38]
[38] [학술지(정기간행물)] Simunic, D. A/Auditing, Consulting, and Au-ditor Independence/Journal of Accounting Research/1984//679~702// Google Scholar ›

Publication History

발행일 2016-01-01

Metrics

인용수 0

감사인의 비감사 시장점유율에 따른 감사인 제공 비감사서비스 구매의사결정과 감사품질