저자의 연구 키워드

저자의 연구 키워드

#150 credit hours requirement

#감사인에 대한 소송

#국제회계기준

#국제회계기준(IFRS)

#규정미비

#기능통화

#보고실체

#부채비율

#부채상환능력

#사실상 지배력

#실무수행결함

#연결

#연결범위

#운용리스

#자산유동화

#자산재평가

#재평가

#조기도입

#합리성차이

#회계감사 기대-성과차이

#회계기준 차이분석

#획일적 정책

#Accounting education

#Accounting Graduate School

#Accounting practical issues

#Accounting researches

#Accruals.

#asset backed securities

#asset revaluation

#Audit expectation-performance gap

#auditor appointment/rotation

#auditor independence

#Auditor litigation

#available-for-sale security

#cherry-picking

#Conceptual frameworks

#Conservatism

#consolidation

#consolidation scope

#de facto control

#debt repayment ability

#debt-equity ratio

#Deficient performance gap

#Deficient standards gap

#Differential market reaction

#Early Adoption

#Earnings decreases

#Earnings management

#earnings management strategies

#earnings reversal

#expected auditor

#functional currency

#GAAP-Difference

#IFRS

#Information contents

#Intangible assets

#International Financial Reporting Standards(IFRS)

#loss avoidance earnings management(LAEM)

#Losses

#market premium

#net operating loss carryforward(NOLCF)

#non-audit services(NAS)

#operational lease

#Professional Accountants in Business

#prohibited non-audit services

#Rating change

#Reasonableness gap

#reporting entity

#Research and development expenditures

#revaluation

#self-audit threat

#Statistical techniques

#tax return

#uniform policy

#Usefulness

#Utilizing research results.

#value relevance