ScholarWorks@Soongsil University: Jeon, Kyu An

Detailed Information

Jeon, Kyu An (전규안)

College of Business Administration (Department of Accounting)

Research Area: 회계학, 세무회계, 회계감사, accounting, tax accounting, auditing

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감사품질:17||재량적 발생액:10||감사보수:10||비상장기업:8||audit quality:7||Audit quality:7||회계이익과 과세소득의 차이:6||이익조정:6||비정상 감사시간:5||Audit Quality:5||조세회피:5||Abnormal audit hour:4||tax costs:4||income during each fiscal year:4||실제 이익조정:4||감사인 규모:4||earnings management:4||Act on External Audit of Stock Companies:4||Auditor size:4||Discretionary accruals:4||Earnings Management:4||감사시간:4||Cost of debt:3||적자회피:3||book income:3||비정상 감사보수:3||Booktax differences:3||Real earnings management:3||외부감사법:3||value relevance:3||taxable income:3||외부감사:3||Audit Fee:3||discretionary accruals:3||각사업연도소득금액:3||실제감사시간:3||감사위험:3||Nonlisted firms:3||Other Comprehensive Income:3||표준감사시간:3||IFRS:3||designated audit:2||Private firms:2||Quality of Earnings:2||KOSDAQ:2||이익감소회피:2||earnings:2||earnings distribution:2||ESG:2||effective tax planning:2||이익의 질:2||effective tax rate:2||Real Earnings Management:2||Changes in Net Deferred Tax Assets and Liabilities:2||Signed Errors in Analysts’ Earnings Forecasts:2||과세표준:2||Small Loss:2||financial reporting costs:2||Earnings Persistence:2||Earnings Surprise:2||Star Tower:2||Earnings Targets:2||income smoothing:2||K－GAAP:2||independence:2||Substance over form:2||inheritance and gift tax law:2||Supervision of Audit Reports:2||K－IFRS:2||Earnings components:2||audit committee:2||liability capping:2||목표이익:2||Tax NOL carryforwards:2||meeting analyst&apos:2||Level of corporate debt:2||Listed Firms:2||Comprehensive Income:2||Audit Hour:2||Lone Star Funds:2||Temporary Differences:2||Accuracy:2||nontax costs:2||주식회사의 외부감사에 관한 법률:2||offshoring:2||Analyst&apos:2||Total accruals:2||Big 4 audit firms:2||지속가능성보고서:2||지정감사:2||Maturity structure of debt:2||a territorial source principle of taxation:2||proportionate liability:2||초과이익:2||초도감사:2||Big4:2||최종감사:2||Audit effort:2||abnormal earning:2||타인자본비용:2||Financial Analysts:2||New ISA 600:2||accounting transparency:2||activity:2||New International Standard on Auditing(New ISA):2||Financial Analyst’s Forecasts:2||s Earnings Forecasts Error and Bias:2||s assessment:2||s earnings forecasts:2||small and mediumsized enterprises:2||small profit:2||회계기준:2||상장기업:2||Book－Tax Differences:2||DEA model:2||analysts’ forecast:2||annual earnings:2||회계투명성:2||last audit:2||audit committees:2||Abnormal audit fee:2||target earnings:2||Audit fees:2||Debt market&apos:2||세무조사:2||tax avoidance:2||Ohlson model:2||tax benefit:2||tax expense:2||audit risk:2||to Avoid Earnings Decreases:2||tradeoff:2||Cash flows from operations:2||Growth option:2||순자산가치:2||Deferred Tax Assets:2||valuetobook premium model:2||venture firms:2||가치관련성:2||신외부감사법:2||Deferred Taxes from NOL carryforwards:2||avoiding losses and earnings declines:2||Panel regression:2||감사노력:2||book value:2||IFRS17:2||IMF financial crisis.:2||감사위원회:2||book－tax income differences:2||감사인 유형:2||Discretionary Accruals:2||Inspection of Auditor:2||competency:2||Principle of No Taxation without Law:2||conversion of the proof responsibility:2||Absolute Errors in Analysts’ Earnings Forecasts.:2||cost efficiency:2||cumulative earnings through the first three quarters:2||KIFRS:2||auditor independence:1||auditor size:1||auditor tenure:1||avoid earnings decreases:1||avoid losses:1||blueprint:1||booktax differences:1||booktax income differences:1||childcare budget:1||communication:1||contractual  service  margin:1||control tower:1||corporate governance:1||debt securability effect:1||debt tax shield:1||disclosure form:1||disclosure of return of public interest corporations and related information:1||disclosure policy:1||discounting  rate:1||economic fee dependence:1||emphasis of matter in the audit report:1||ethical  reasoning:1||ethics  case:1||external auditor:1||external monitoring role:1||financial relationship and sharing between central and local governments:1||financial reporting quality:1||first audit:1||future stock price crash risk:1||global  assurance  systems:1||goodwill:1||increase in audit fees per hour:1||information asymmetry:1||initial external 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