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기간별 분석을 통한 주기적 지정제 도입의 감사품질 개선 효과 추정
오웅락
; 김정훈; 이유선;
노희천
Article
Issue Date
2020
Citation
세무와회계저널, v.21, no.5, pp.165 - 191
Publisher
한국세무학회
1
Discover
Author
Roh, Hee chun
1
이유선
1
Subject
Audit Quality
1
Discretionary Accruals
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Independence
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Non-Big 4
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Periodic Auditor Designation System
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독립성
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재량적 발생액
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2020
1
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세무와회계저널
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