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KCI
유상증자와 수익비용대응
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오현민;
김종현
Article
Issue Date
2019
Citation
회계ㆍ세무와 감사 연구, v.61, no.1, pp.31 - 64
Publisher
한국공인회계사회
KCI
동일 감사인 6년 강제교체제도는 실패한 제도인가? : 강제교체 직전연도의 감사품질을 중심으로
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장석진; 정도진;
김종현
Article
Issue Date
2018
Citation
회계ㆍ세무와 감사 연구, v.60, no.1, pp.97 - 125
Publisher
한국공인회계사회
1
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Author
KIM, JONG HYUN
2
오현민
1
장석진
1
정도진
1
Subject
mandatory auditor rotation
1
method of seasoned equity offering
1
prior audit quality
1
revenue-expense matching
1
seasoned equity offerings
1
voluntary auditor rotation
1
감사인 강제교체
1
감사인 자율교체
1
사전적 감사품질
1
수익비용대응
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