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비정상 감사보수 및 감사시간과 감사품질 간의 관계 재분석
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박종일;
전규안
Article
Issue Date
2018
Citation
세무와회계저널, v.19, no.5, pp.9 - 53
Publisher
한국세무학회
발생액 및 실제 이익조정이 기업신용등급에 미치는 효과-상장과 비상장기업을 중심으로-
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박종일;
박경호
; 박찬웅
Article
Issue Date
2012
Citation
세무와회계저널, v.13, no.1, pp.65 - 98
Publisher
한국세무학회
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박종일
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Jeon, Kyu An
1
Park, Kyungho
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실제 이익조정
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Abnormal audit fees
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Abnormal audit hours
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Accrual-based earnings management
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Audit quality
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Corporate credit ratings
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Discretionary accruals
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Listed firms
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