저자의 연구 키워드

저자의 연구 키워드

#감사법인

#감사보수

#감사수요

#감사인의 중요성 판단

#감사파트너

#감사품질

#권위 있는 지침

#대리인 비용

#발생액

#보수주의

#비재량적발생액

#산업전문감사인

#양적중요성지침

#재량발생액

#재량적발생액

#재무제표재작성.

#중요성기준

#직급별 감사시간

#질적중요성지침

#투표권

#파트너 시간.

#파트너 업무량

#현금구매지분

#Accounting conservatism

#Accounting environment

#Accounting failures

#Accruals

#Adequate audit fees

#Adequate audit hours

#Agency costs

#Audit environment

#audit fee per hour

#audit fees

#Audit hour

#audit hours

#Audit proficiency

#Audit quality

#Audit services

#auditor business risk

#Auditors' materiality judgments

#Authoritative guidance

#Business environment

#Business groups

#Cash flow rights

#Conservatism

#Controlling owners

#Cost of equity capital

#Credit rating

#Debt from financial institutions: Foreign ownership

#Debt issues

#Discount

#Discretionary Accruals

#Discretionary accruals.

#Earnings management

#Financial statements comparability

#hourly audit fees

#Hourly billing rate

#Institutional ownership

#Internal capital market.

#Legal responsibilities.

#Listed firms

#Materiality

#Nondiscretionary Accruals

#Partner audit hours

#Partner hours

#Partner review hours

#Profitability

#Public debt

#Qualitative materiality guidance

#quality control review hours

#Quantitative materiality guidance

#Regulatory environment

#regulatory reviews

#risk premium.

#Seasoned equity offerings

#Small profits and losses

#Standard audit hour.

#Unlisted firms

#Voting rights