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감사인 지정과 재량적발생액의 변화: 기업과 감사인의 역할Auditor Designation and Changes in Discretionary Accruals: Roles of the Corporation and Auditor
- Issue Date
- Dec-2007
- Publisher
- 한국회계학회
- Keywords
- accounting transparency; auditor designation; the role of corporations; discretionary accruals; earnings management
- Citation
- 회계학연구, v.32, no.4, pp 115 - 150
- Pages
- 36
- Journal Title
- 회계학연구
- Volume
- 32
- Number
- 4
- Start Page
- 115
- End Page
- 150
- ISSN
- 1229-3288
- Files in This Item
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