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감사시장의 경쟁 수준, 감사인의 피감사회사에 대한 경제적 의존도, 그리고 감사품질
조미옥;
안혜진
; 하원석
Article
Issue Date
2020
Citation
회계학연구, v.45, no.6, pp.37 - 73
Publisher
한국회계학회
파트너 업무량과 감사품질 및 직급시간 사이의 관계
최승욱; 배길수;
이재은
Article
Issue Date
2020
Citation
회계학연구, v.45, no.3, pp.35 - 61
Publisher
한국회계학회
외부감사인의 감사조정 결정과 회계품질: 감사 전⋅후 재무제표 비교를 통한 실증분석
백복현; 한승엽; 김우진; 이찬석
Article
Issue Date
2023
Citation
회계학연구, v.48, no.6, pp 121 - 162
Publisher
한국회계학회
1
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Author
Ahn, Hye jin
1
Lee, Jae Eun
1
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audit adjustment
1
audit market competition
1
auditors’ economic dependence
1
discretionary accruals
1
external audit
1
financial reporting quality
1
number of auditors.
1
partner workload
1
pre-audit financial statements
1
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