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재무제표의 사전 제출 의무화가 재량적 발생액으로 측정된 감사품질에 미치는 영향: 비상장기업과 상장기업의 실증적 증거
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Issue Date
2017
Citation
회계ㆍ세무와 감사 연구, v.59, no.3, pp.1 - 40
Publisher
한국공인회계사회
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Jeon, Kyu An
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Discretionary accruals
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Submission of unaudited financial...
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Unlisted firms
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감사 전 재무제표의 제출의무화
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