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기업집단 소속 피감사 기업의 파트너 감사시간과 감사품질 = Partners' abnormal audit hours on the subsidiaries of conglomerate group and audit qualities 김상일, 김경태 p. 175-208
발생액의 시차조정 역할과 보수주의 = Timing role of accruals and conservatism 백원선 p. 1-39

세무위험이 실제 이익조정, 현금보유 및 미래 법인세부담에 미치는 효과 = The effect of tax risk on real earnings management, cash holdings, and future cash taxes paid 박종일, 신상이 p. 41-92
지속적인 세무전략과 미래의 기업성과 및 기업가치 = Sustainable tax strategies, firm's future performance, and future firms value 박종일, 신상이 p. 209-252
경영자의 능력이 재무제표의 비교가능성에 미치는 영향 = The effect of managerial ability on financial statement comparability in Korea 안혜진, 최세라, 박선영 p. 253-290
비정상감사보수가 감사품질에 미치는 조건부 효과 = The conditional effects of abnormal audit fees on audit quality 김경순, 박선영, 이진훤 p. 291-332

Why is executive compensation not responsive to firm performance? : the effect of tax avoidance on pay-performance sensitivity Soojin Kim, Jongkook Park, Youngeun Hong p. 93-129
주가급락 기업 감사인의 타 기업 감사품질에 대한 self-contagion 효과 = The self-contagion effect of audit quality causing stock price crash risk 윤선주, 고재민 p. 131-174

참고문헌 (47건) : 자료제공( 네이버학술정보 )

참고문헌 목록에 대한 테이블로 번호, 참고문헌, 국회도서관 소장유무로 구성되어 있습니다.
번호 참고문헌 국회도서관 소장유무
1 Agarwal, V., R. Taffler, and M. Brown. 2011. Is management quality value relevant? Journal of Business, Finance and Accounting 38 (9-10): 1184-1208. 미소장
2 The Financial Expertise of CFOs and Accounting Restatements 네이버 미소장
3 CEO Ability and Management Earnings Forecasts 네이버 미소장
4 What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure 네이버 미소장
5 Managing with Style: The Effect of Managers on Firm Policies 네이버 미소장
6 Managerial Ability and Credit Risk Assessment 네이버 미소장
7 Earnings management to avoid earnings decreases and losses 네이버 미소장
8 Earnings Comparability, Accounting Similarities, and Stock Returns: Evidence From Peer Firms’ Earnings Restatements 네이버 미소장
9 Management quality, certification, and initial public offerings 네이버 미소장
10 Financial statement comparability and the efficiency of acquisition decisions 네이버 미소장
11 Choi, J. –H., S. Choi, L. Myers, and D. Ziebart. 2019. Financial statement comparability and the ability of current stock returns to reflect the information in future earnings. Contemporary Accounting Research 36 (1): 389-417. 미소장
12 Choi, G. D., K. S. Kim, and H. S. Ryu. 2015. Business strategy and tax avoidance. Korean Accounting Review 40 (5): 271-326. [printed in Korean] 미소장
13 Choi, G. D., K. S. Kim, and H. S. Ryu. 2016. Business strategy and accruals quality. Korean Accounting Journal 25 (3): 261-305. [printed in Korean] 미소장
14 Chung, J. R., B. J. Kim, and S. Kwon. 2017. The impact of managerial ability on firm’s investment efficiency. Korean Accounting Information Research 35 (1): 359-382. [printed in Korean] 미소장
15 Darrough, M. N. 1993. Disclosure policy and competition: Cournot vs. Bertrand. The Accounting Review 63: 534-561. 미소장
16 Debt covenant violation and manipulation of accruals 네이버 미소장
17 DeFond, M., X. Hu, M. Hung and S. Li. 2011. The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability. Journal of Accounting and Economics 51 (3): 240-258. 미소장
18 The Benefits of Financial Statement Comparability 네이버 미소장
19 Managerial Ability and Earnings Quality 네이버 미소장
20 Quantifying Managerial Ability: A New Measure and Validity Tests 네이버 미소장
21 The Effects of Executives on Corporate Tax Avoidance 네이버 미소장
22 Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices 네이버 미소장
23 ACCOUNTING HORIZONS 네이버 미소장
24 Financial Accounting Standards Board (FASB). 1980. Statement of Financial Accounting Concepts No. 2: Qualitative Characteristics of Accounting Information. 미소장
25 CEO Reputation and Earnings Quality * 네이버 미소장
26 Auditor Style and Financial Statement Comparability 네이버 미소장
27 Huang, X. and L. Sun. 2017. Managerial ability and real earnings management. Advances in Accounting 39: 91-104. 미소장
28 Hwang, I., S. Choi, and J. -H. Park. 2019. Managerial ability and dividend policy. Korean Accounting Review 45 (2): 171-207. 미소장
29 Imhof, M. J., S. E. Seavey and O. V. Watanabe. 2018. Competition, proprietary costs of financial reporting and financial statement comparability. Journal of Accounting, Auditing & Finance, Forthcoming. 미소장
30 Jensen, M. C. and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3: 305-360. 미소장
31 Kang, M. J., M. K. Lee, and H. Y. Lee. 2013. The impact of financial reporting comparability on analyst forecasts and value relevance. Korean Accounting Review 38 (1): 281-320. [printed in Korean] 미소장
32 Ki, E. S., S. Kwak, and H. Ahn. 2015. The effect of the interaction between financial statement comparability and complexity of client firms on the audit efforts. Korean Accounting Review 40 (3): 43-81. [printed in Korean] 미소장
33 Financial statement comparability and expected crash risk 네이버 미소장
34 Financial Statement Comparability and Credit Risk 네이버 미소장
35 Ko, C. Y., J. Park, H. Jung. and K. H. Yoo. 2013. A study on the effects of managerial ability by DEA on firm performance. Korean Management Accounting Review 13 (1): 165-200. [printed in Korean] 미소장
36 Experience-Based Top Management Team Competence and Sustained Growth 네이버 미소장
37 The Role of Managerial Ability in Corporate Tax Avoidance 네이버 미소장
38 The Relation between Managerial Ability and Audit Fees and Going Concern Opinions 네이버 미소장
39 Lee, G., S. -S. Han, and E. -G. Kim. 2015. The effect of managerial ability on accounting conservatism. Korean Accounting Review 40 (3): 257-297. [printed in Korean] 미소장
40 Nam, H. -J., H. Ahn, and S. Park. 2019. Firm location and financial statement comparability. Studies on Accounting·Taxation and Auditing 61 (2): 121-151. [printed in Korean] 미소장
41 Ryu, H. Y., H. Y. Lee, and S. J. Chae. 2013. The effect of industry competition and earnings management. Accounting Information Review 31 (3): 317-342. [printed in Korean] 미소장
42 Auditor Switches by Failing Firms 네이버 미소장
43 The effect of accounting comparability on the accrual-based and real earnings management 네이버 미소장
44 Song, B., G. D. Choi, and H. S. Ryu. 2020. The effect of the characteristics of an audit committee on the association between the use of prospector strategy and aggressive earnings management. Korean Accounting Review 45 (1): 173-206. [printed in Korean] 미소장
45 Verrecchia, R. E. 1983. Discretionary disclosure. Journal of Accounting and Economics 5: 179-194. 미소장
46 Watts, R. L. and J. L. Zimmerman. 1983. Agency problems, auditing, and the theory of the firm: Some evidence. Journal of Law and Economics 26: 613-633. 미소장
47 Accounting comparability, audit effort, and audit outcomes 네이버 미소장

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