경영학연구

이 논문의 PDF가 제공되지 않습니다.

REFERENCES (39)

[1]
[1] [학술지(정기간행물)] Bae, Gil S./Labor Mix Hours of Industry Specialist Auditors : Analysis on Audit Firm and Audit Partner/Korean Accounting Review/2019/44(5)/43~74// Google Scholar ›
[2]
[2] [학술지(정기간행물)] Bae, Hong-gi/How Industry Specialist Auditors Respond to the Unit Fee Discount?/Journal of Taxation and Accounting/2017/18(6)/241~283// Google Scholar ›
[3]
[3] [학술지(정기간행물)] Cho, Yeonjoo/The Effect of Standard Audit Hours Policy on Audit Quality/Korean Accounting Review/2022/47(2)/239~277// Google Scholar ›
[4]
[4] [학술지(정기간행물)] Chung, Heesun/The Effect of Auditor Characteristics on Audit Fee Discount and Audit Quality during the Global Financial Crisis/Korean Accounting Review/2020/45(6)/237~278// Google Scholar ›
[5]
[5] [학술지(정기간행물)] Choi, Seung Uk/The Relationship between Partner Hours and Audit Quality/Korean Accounting Journal/2016/25(3)/307~337// Google Scholar ›
[6]
[6] [학술지(정기간행물)] Contessotto, C./The Association between Audit Manager and Auditor-In-Charge Experience, Effort, and Risk Responsiveness/Auditing : A Journal of Practice & Theory/2019/38(3)/121~147// Google Scholar ›
[7]
[7] [학술지(정기간행물)] DeAngelo, L. E./Auditor size and audit quality/Journal of Accounting and Economics/1981/3(3)/183~199// Google Scholar ›
[8]
[8] [학술지(정기간행물)] Francis, J. R./The effect of audit firm size on audit prices : A study of the Australian Market/Journal of Accounting and Economics/1984/6(2)/133~151// Google Scholar ›
[9]
[9] [학술지(정기간행물)] Fukukawa, H./Client Risk Factors and Audit Resource Allocation Decisions/A Journal of Accouning, Finance and Business Studies/2011/47(1)/85~108// Google Scholar ›
[10]
[10] [학술지(정기간행물)] Hong, Jun Yeung/Exploring the Determinants of the Resident Auditor Ratio/Study on Accounting, Taxation & Auditing/2022/64(1)/247~275// Google Scholar ›
[11]
[11] [학술지(정기간행물)] Hwang, In Tae/Do Auditor-Assigned Firms Pay Appropriate Audit Fees?/Korean Accounting Journal/2006/15(1)/91~122// Google Scholar ›
[12]
[12] [학술지(정기간행물)] Hwang, Jihoe/The Effects of Engagement Partner Identification on Audit Hours, Audit Fees, and Labor Mix Hours/Korean Accounting Review/2021/46(4)/169~212// Google Scholar ›
[13]
[13] [학술지(정기간행물)] Im, Uni/The Bargaining Power of Auditors Prior to be Changed through Periodic Auditor Designation System/Korean Accounting Journal/2022/31(1)/85~128// Google Scholar ›
[14]
[14] [학술지(정기간행물)] Kang, Sun Min/Auditor Designation and Changes in Discretionary Accruals : Roles of the Corporation and Auditor/Korean Accounting Review/2007/32(4)/115~150// Google Scholar ›
[15]
[15] [학술지(정기간행물)] Koh, Yun Sung/Reconsideration of the Audit Quality in accordance with Auditor Size/Journal of Taxation and Accounting/2014/15(2)/143~177// Google Scholar ›
[16]
[16] [학술지(정기간행물)] Kwon, Soo Young/The Effect of Auditor Designation on Discretionary Accruals : Auditor Rotation and Retention Requirements in the Korean Audit Service Market/Korean Accounting Review/2004/29(4)/191~218// Google Scholar ›
[17]
[17] [학술지(정기간행물)] Kwon Soo Young/The Effects of Audit Hours and Audit Quality on Audit Fees/Korean Accounting Review/2005/30(4)/47~76// Google Scholar ›
[18]
[18] [학술지(정기간행물)] Kwon, Soo Young/The Effect of Accruals Quality on the Audit Hour and Audit Fee/Korean Accounting Review/2011/36(4)/95~137// Google Scholar ›
[19]
[19] [학술지(정기간행물)] Kwon, Soo Young/The Effect of Audit Partner's Abnormal Audit Hour and Composition of Audit Hour on the Association between Auditor Tenure and Audit Quality/Study on Accounting, Taxation & Auditing/2018/77(0)/341~378// Google Scholar ›
[20]
[20] [학술지(정기간행물)] Kim, Yong Soo/The Effects of the Position-specific Audit Hours on Audit Quality and Audit Fees/Korean Management Review/2016/45(4)/1339~1375// Google Scholar ›
[21]
[21] [학술지(정기간행물)] Kim, Hyeonjung/The Effect of Auditor Periodic Designation on the Audit Fee and Audit Hour/Korean Accounting Journal/2022/31(1)/49~83// Google Scholar ›
[22]
[22] [학술지(정기간행물)] Kim, Hyeonjung/Does the Possibility of Auditor Designation Affect the Conservativeness of Financial Statements?/Study on Accounting, Taxation & Auditing/2022/64(3)/65~94// Google Scholar ›
[23]
[23] [학술지(정기간행물)] Kim, Woojin/The Capital Market Consequence of the External Audit Act Amendment : The Effect of Auditor Designation/Study on Accounting, Taxation & Auditing/2022/64(3)/387~425// Google Scholar ›
[24]
[24] [학술지(정기간행물)] Lee, Sung ho/The Effect of Auditor Change Type on Financial Statement Restatement/Korean Accounting Journal/2022/31(3)/61~95// Google Scholar ›
[25]
[25] [학술지(정기간행물)] Lee, Yu－Sun/The Effect of Standard Audit Hours Policy on Audit Hour/Korean Journal of Business Administration/2021/34(2)/307~324// Google Scholar ›
[26]
[26] [학술지(정기간행물)] Noh, Kipal/The Effect of Periodic Auditor Designation on Audit Quality/Korean Journal of Business Administration/2022/35(2)/87~104// Google Scholar ›
[27]
[27] [학술지(정기간행물)] Mun, Tae Hyoung/A Study on the Audit Times for Each Position and the Audit Risk/Accounting Information Review/2017/35(2)/143~165// Google Scholar ›
[28]
[28] [학술지(정기간행물)] Park, Y H/The Effects of the Mandatory Audit Partner Rotation on Audit Quality : Focused on the Impact of Regulatory Change/Korean Accounting Review/2015/40(1)/39~72// Google Scholar ›
[29]
[29] [학술지(정기간행물)] Park, Jong-il/A Study on the Audit Fee and Earning Management, "Study on Accounting/Taxation & Auditing/2005/(42)/167~207// Google Scholar ›
[30]
[30] [학술지(정기간행물)] Park, Jong-il/The Effects of Abnormal Audit Fees and Audit Quality on Abnormal Audit Hours/Study on Accounting, Taxation & Auditing/2007/(45)/119~159// Google Scholar ›
[31]
[31] [학술지(정기간행물)] Palmrose, Z. -V./Audit Fees and Auditor Size : Further Evidence/Journal of Accounting Research/1986/24(1)/97~110// Google Scholar ›
[32]
[32] [학술지(정기간행물)] Pizzini, M./The Impact of Internal Audit Function Quality and Contribution on Audit Delay/AUDITING : A Journal of Practice & Theory/2014/34(1)/25~58// Google Scholar ›
[33]
[33] [학술지(정기간행물)] Rho, Joonhwa/The Effect of Auditor Designation on Audit Fees/Korean Accounting Review/2003/28(4)/177~202// Google Scholar ›
[34]
[34] [학술지(정기간행물)] Ryu, Seung Woo/Effect of Total Audit Hour and Internal Quality Assurance Hour on Audit Quality(Discretionary Accruals)/Korean Accounting Review/2015/40(4)/213~246// Google Scholar ›
[35]
[35] [학술지(정기간행물)] Seoktae Ha, Park/The Effects of the Act on External Audit of Stock Companies on the Disagreement between Manager and Auditor/Tax Accounting Research/2019/0(62)/43~64// Google Scholar ›
[36]
[36] [학술지(정기간행물)] Simunic, D. A./The Pricing of Audit Services : Theory and Evidence/Journal of Accounting Research/1980/18(1)/161~190// Google Scholar ›
[37]
[37] [학술지(정기간행물)] Suh, Yoon Suk/The Effect of Human Resource Investment in Internal Control on Rankspecific Audit Hours and Audit Quality/Korean Accounting Review/2018/43(1)/81~// Google Scholar ›
[38]
[38] [학술지(정기간행물)] Sunwoo, Hee-yeon/Compliance Costs of Auditor Designation Rules : Evidence from Client Surplus Losses/Korean Accounting Review/2020/45(6)/111~147// Google Scholar ›
[39]
[39] [학술지(정기간행물)] Sohn, Sungkyu/Research on Audit Hour by Rank, Audit Risk, and Audit Quality/Study on Accounting, Taxation & Auditing/2006/44(0)/0~1// Google Scholar ›

Publication History

발행일 2024-01-01

Metrics

인용수 0

주기적 감사인 지정이 직급별 감사시간에 미치는 영향