저자의 연구 키워드

저자의 연구 키워드

#감독기관

#감사보고서 발행시차

#감사보고시차

#감사보수

#감사보수 할인

#감사위험

#감사의견

#감사인 강제교체

#감사인 교체

#감사투입시간

#감사품질

#개인지분율

#경영자 이익예측치

#공정가치 평가

#국내개인투자자

#국내기관투자자

#기업승계

#담합

#배당소득세의 자본화

#베이지안 내쉬균형

#부실평가

#분기검토

#분기보고서

#분식회계

#상속세 및 증여세

#성장성

#소득이전

#소송위험

#수치분석

#신뢰성

#외국인투자자

#외부평가기관 실명제

#원가기준

#유동재량발생액

#이익반응계수

#이익의 질

#이익조정

#이전가격

#잔여이익평가모형

#재량적 발생액

#재무제표 왜곡가능성

#적격평가기관

#중소기업

#초도감사

#특기사항

#파트너교체

#평균감사투입시간

#표준감사시간

#한국공인회계사회

#회계정보와 주가와의 관련성

#Accounting Fraud

#Audit Failure

#audit fee discount

#audit fees

#audit hours

#audit opinion

#Audit partner rotation

#Audit quality

#Audit Report Lag

#Audit risk

#auditor change

#average audit hours

#Baysian Nash Equilibrium

#Collusion

#compensation cost

#Compensation for Damage

#Corporate succession

#cost-based methods

#Current Discretionary Accrual

#Discretionary Accruals

#Dividend Tax Capitalization

#domestic individual investors

#domestic institutional investors

#Earnings Management

#Earnings Response Coefficient(ERC)

#Explanatory Paragraph

#fair value based method

#Fair Value Measurement

#foreign investors

#Fraudulent Accounting

#Growth

#income shifting

#Individual Stock Ownership Ratio

#Inheritance Tax and Gift Tax Act

#initial audit

#Insolvency Assessment

#Korean Institute of Certified Public Accountants

#Lag in Issuance of Audit Report

#litigation risk

#Management Earnings Forecasts

#Mandatory change of audit firm

#minimum value based method

#Numerical Analysis

#Qualified Evaluation Agencies

#quality of earnings

#Quarterly Report

#Quarterly Review

#Real Name System of External Evaluating Agencies

#Reliability

#Residual Income Model

#Securities Class Action

#SME

#standard audit hours

#stock option

#Supervisory Institution

#the association between accounting information and stock price

#the motives for accounting fraud

#transfer-pricing