CAU Scholar's Space: Kang, Sun Min

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Kang, Sun Min (강선민)

경영경제대학 (경영학부(서울))

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Tel 02-820-5541
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IFRS:13||국제회계기준:4||audit quality:4||KIFRS:4||연결재무제표:3||Chaebol:3||discretionary accruals:3||KGAAP:3||감사품질:3||financial statement:2||auditor designation:2||기업규모:2||gross method:2||U.K.:2||supervision:2||Big4:2||accounting fraud:2||accounting method:2||concentration of economic power:2||conglomerates:2||부속병원회계:2||consolidated financial statement:2||net method:2||Monopoly Regulation and Fair Trade Act:2||accounting transparency:2||총액법:2||actuarial valuation method:2||overstatement of property plant and equipment:2||value relevance:2||COVID－19:2||pension plan:2||감사보수:2||수익인식기준:2||순액법:2||disciplinary actions:2||postemployment benefits:2||Discretionary accruals:2||retirement benefit obligation:2||regulation:2||감사인규모:2||감사인지정제도:2||임상교원 인건비:2||Australia:2||earnings management:2||재량적 발생액:2||revenue recognition:2||교비회계:2||Paidin capital in excess of par value:1||Payroll of the clinical faculty:1||Performance:1||Precautionary demand for liquidity:1||Private school:1||Private universities:1||Production function:1||ROA:1||Real earnings management:1||Reason for Auditor Designation:1||Regulatory reviews of audit reports:1||Reserve Ratio:1||Revaluation Reserve:1||SME IFRS:1||School expenses accounts:1||Shipbuilding:1||StateOwned Enterprise:1||Subcontract Business Performance:1||The largest shareholder ratio:1||The size of audited coporations:1||Timeliness:1||Transaction cost:1||Transactional Relations:1||Voluntary delisting:1||accounting quality:1||affiliated hospital accounts:1||associated company:1||audit contract:1||audit fees:1||audit firm size:1||audit hours:1||auditor designation system:1||auditor registration regulation:1||auditor registration requirement:1||chaebol:1||combined financial statement:1||consolidated financial statements:1||cost allocation:1||covenantbased hypothesis:1||debt ratio:1||delisting:1||discretionaryaccruals:1||dividend:1||dual audit system:1||earnings quality:1||financial information:1||firm size:1||governance structure:1||initial statutory audit:1||integrated business management system:1||law system:1||loss aversion:1||main financial statement:1||mandatory auditor reassignment:1||matching expenses with revenue:1||nonlisted firms:1||nonfinancial information:1||outside investor protection:1||ownership:1||payroll of the clinical faculty:1||percentage ownership:1||private university:1||real earnings management:1||return variance:1||revaluation model:1||revaluation of tangible assets:1||school expenses accounts:1||separate financial statement:1||separate financial statements:1||small and mediumsized accounting firm:1||specified purchase and sales:1||standard audit hours system:1||subsidiaries:1||the BIS Capital Ratio:1||the Commercial Law.:1||the Debt Ratio:1||the Failure Prediction Model of Savings Banks:1||the role of corporations:1||the size of audited corporations:1||timeliness:1||trading volume:1||transaction of purchase at a cost:1||transaction of purchase of raw materials:1||unrealized loss:1||감리:1||감리제도:1||감사반:1||감사시간:1||감사인 등록요건:1||감사인 등록제:1||감사인 재지정:1||감사인 지정:1||감사인 지정제도:1||개별재무제표:1||경영통합관리체계:1||경제력집중:1||공인회계사반:1||공정거래법:1||관계기업:1||규제:1||기업가치:1||기업집단:1||기업회계기준서 제5호:1||내부통제품질:1||대규모기업집단 지정제도:1||독점적 위치:1||미실현손실:1||배당:1||별도재무제표:1||보험수리적 평가방법:1||부채비율:1||분식회계:1||비상장기업:1||비상장기업 회계처리기준:1||사내유보:1||사립대학:1||사립대학교:1||사학기관:1||상법.:1||수·위탁기업 경영성과:1||수익과 비용의 대응:1||시의성:1||영국:1||우회상장:1||원가배분:1||원가배분.:1||원재료구매대행거래:1||유보율:1||유상사급거래:1||유형자산 재평가:1||유형자산과대계상:1||자동차:1||자산재평가법:1||재무분석가 이익예측 편의:1||재무분석가의 이익예측 정확성:1||재무제표:1||재평가모형:1||재평가적립금:1||저축은행 부실예측:1||전기전자:1||정확성:1||조선:1||종속회사:1||주력감사시장:1||주식발행초과금:1||주재무제표:1||중국 감사품질:1||중소기업 회계처리특례:1||중소회계법인:1||지배구조:1||지분율:1||지분율기준:1||지정방법:1||지정사유:1||징계조치:1||총자산이익률:1||퇴직급여부채:1||퇴직연금제도:1||퇴직후급여:1||특정매입매출:1||표준감사시간제도:1||하도급거래관계:1||합동회계사무소:1||현금성자산:1||호주:1||회계감사:1||회계감사기준:1||회계방법:1||회계법인:1||Accounting environment:1||회계투명성:1||Accounting firms:1||Accuracy:1||Affiliated hospital accounts:1||Analyst’ earnings forecasts accuracy:1||Analyst’ earnings forecasts bias:1||Asset Revaluation Act:1||Audit Fees:1||Audit Quality:1||Audit firm size:1||Auditor Designation System:1||Auditor designation system:1||Automobile:1||BIS비율:1||Back Door Listing:1||Big 4:1||Big Six:1||Cashhoarding:1||Cashable Asset:1||China:1||Chinese audit quality:1||Cost allocation.:1||Difference in difference method:1||Diminishing capital asset return:1||Electrical and Electronics:1||External auditing:1||Financial reporting quality:1||Generally accepted auditing standards:1||Growth prospect:1||IFRS adoption approach:1||IFRS convergence:1||Information content:1||Internal Reserve:1||Internal control quality:1||International Financial Reporting Standards(IFRS):1||K IFRS:1||KIFRS(SME):1||Korea Generally Accepted Accounting Principles:1||Korean International Financial Reporting Standards:1||Korea’s Accounting Standards for Unlisted Companies:1||Liquidity dryup:1||Major markets:1||Mandatory Audit Fees:1||Marginal revenue:1||Method of Designating Auditors:1||New ISA 600:1||Nonlisted firms:1||

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