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번호 | 참고문헌 | 국회도서관 소장유무 |
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1 | Bannister, J. and D. Wiest(2001), “Earnings Management and Auditor Conservatism: Effects of SEC Enforcement Actions,” Managerial Finance, 27(12), pp.57-71. | 미소장 |
2 | Beattie, V., S. Fearnley, and R. Brandt(2004), “A Grounded Theory Model of Auditor-Client Negotiations,” International Journal of Auditing, 8(1), pp.1-19. | 미소장 |
3 | Beneish, M. D.(1999), “The Detection of Earning Manipulation,” Financial Analysts Journal, 55(5), pp.24-36. | 미소장 |
4 | Caramanis, C. and C. Lennox(2008), “Audit Effort and Earnings Management,” Journal of Accounting and Economics, 45(1), pp.116- 138. | 미소장 |
5 | Chang, C. and Chou, L.(2009), “Can Individual CPA Sanction Improve Audit Quality of the Firm?,” American Accounting Association, Annual Conference. | 미소장 |
6 | Choi, K. and Choe, K.(2003), “An Analysis of the Corporate Characteristics of Companies Reporting Aggressive Accounting,” Korean Accounting Review, 28(2), pp.211-245. | 미소장 |
7 | Choi, S. Y., Roh, H. C. and Park, J. H.(2021), “Audit Review and the Change of Audit Quality,” Journal of Taxation and Accounting, 22(2), pp.133-160 | 미소장 |
8 | Choi, J. U., Lee, J. E., and BAE, G. S.(2014). “Audit Fees and Audit Hours of Audit Reviewed Firms,” Korean Accounting Review, 39(1), pp.217-253. | 미소장 |
9 | Chung, M. J.(2004), “on improving accounting transparency with emphasis auditing and audit review,” Korean Accounting Journal, 13(2), pp.53-88. | 미소장 |
10 | Craswell, A. T., and J. Francis(1999), “Pricing of Initial Audit Engagements,” The Accounting Review, 74(April), pp.201-216. | 미소장 |
11 | DeAngelo, L.(1981), “Auditor size and audit quality,” Journal of Accounting and Economics (December), pp.133-199. | 미소장 |
12 | Dechow. P., R. Sloan, and A. Sweeney(1996), “Causes and Consequences of Earnings Manipulation: Analysis of Firms Subject to Enforcement Actions by the SEC,” Contemporary Accounting Research, 13(1), pp.1-36. | 미소장 |
13 | DeFond, M. and J. Zhang(2014), “A review of archival auditing research” Journal of Accounting and Economics, 58(2-3), pp.275- 326. | 미소장 |
14 | Deis, D. R. and G. Giroux(1996), “The Effect of Auditor Changes on Audit Fees, Audit Hours, and Audit Quality,” Journal of Accounting and Public Policy, 15(1), pp.55-76. | 미소장 |
15 | Feroz, E., K. Pake, and V. Pastena(1991), “The Financial and Market Effect of the SEC's Accounting and Auditing Enforcement Releases,” Journal of Accounting Research, 29, pp.107- 142. | 미소장 |
16 | Hilary, G. and C. Lennox(2005), “The Credibility of Self-Regulation: Evidence from the Accounting Profession's Peer Review Program,” Journal of Accounting Economics, 40(1), pp.211- 229. | 미소장 |
17 | Jeong, T, B.(2008), “A Study on the Effectiveness of Measures Taken Against the Company After Supervision of Audit Report in Korea,” Korean Accounting Journal, 17(3), pp.323- 352. | 미소장 |
18 | Kang, S. M. and Hwang, I. T.(2016), “External Auditing and Audit Review in Private Universities,” Korea Accounting Information Association, 34(1), pp.1-34 | 미소장 |
19 | Kim, M. T.(2011), “A Study on Earnings Management and Abnormal Earning Numbers for the Enforced Firms,” Korea International Accounting Review(38), pp.1-22. | 미소장 |
20 | Kim, S. H., Lee, N. J., and Lee, J. W.(2007), “Earnings Management and Market Responses of the FSS Sanctioned Firms Before and After the Audit Review,” Study on Accounting, Taxation & Auditing(46), pp.309-339. | 미소장 |
21 | Kim, K. M. and Choi, J. U.(2021), “A Study on the Asymmetric Cost Behavior of Private Universities,” Korean Accounting Journal, 30 (4), pp.123-156. | 미소장 |
22 | Kim, K. M. and Choi, J. U.(2022), “Analysis of Industry Specialization, Audit Fee and Audit Hour of Private University External Auditors,” Study on Accounting, Taxation & Auditing, 64(2), pp.103-125. | 미소장 |
23 | Kwon, S. Y., Kim, M. C., and Jung, T. J.(2005), “The Effects of Audit Hours and Audit Quality on Audit Fees,” Korean Accounting Review, 30(4), pp.51-76. | 미소장 |
24 | Lee, S. H.(2009), “The Audit Quality on Companies Reporting Aggressive Accounting with Emphasis on Audit Fee and Audit Hour,” Journal of Finance and Accounting Information, 9 (3), pp.123-156. | 미소장 |
25 | Walker, P. L. and J. R. Casterella(2000), “The Role of Auditee Profitability in Pricing New Audit Engagements,” A Journal of Practice and Theory, 19(Spring), pp.157-167. | 미소장 |
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