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감리양정기준 시행 및 중요성기준 변경과 이익조정의 관련성
이재은
Article
Issue Date
2008
Citation
회계학연구, v.33, no.3, pp.189 - 227
Publisher
한국회계학회
1
Discover
Subject
auditor-client negotiation
1
authoritative guidance
1
earning management
1
materiality criteria
1
감리양정기준
1
감사인-피감사회사 협상
1
권위있는 지침
1
재량발생액
1
중요성기준
1
Date Issued
2008
1
Journal
회계학연구
1
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