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비정상 감사보수 및 감사시간과 감사품질 간의 관계 재분석
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Article
Issue Date
2018
Citation
세무와회계저널, v.19, no.5, pp.9 - 53
Publisher
한국세무학회
재무제표의 사전 제출 의무화가 재량적 발생액으로 측정된 감사품질에 미치는 영향: 비상장기업과 상장기업의 실증적 증거
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Article
Issue Date
2017
Citation
회계ㆍ세무와 감사 연구, v.59, no.3, pp.1 - 40
Publisher
한국공인회계사회
비상장기업에 대한 외부감사가 재량적 발생액에 미치는 효과
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Article
Issue Date
2014
Citation
경영학연구, v.43, no.4, pp.1257 - 1285
Publisher
한국경영학회
공격적인 세무보고와 불투명한 재무보고의 관계
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Issue Date
2019
Citation
회계ㆍ세무와 감사 연구, v.61, no.2, pp.285 - 329
Publisher
한국공인회계사회
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Audit quality
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Real earnings management
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감사품질
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실제 이익조정
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Abnormal audit fees
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Aggressive tax reporting
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Book-tax differences
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