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K-IFRS 도입 전․후 내부회계관리제도 취약점 보고기업과 감사시간·감사보수 및 감사품질의 관련성
양일수;
이재은
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2016
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회계저널, v.25, no.1, pp.71 - 115
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한국회계학회
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