저자의 연구 키워드

저자의 연구 키워드

# 감사보수

# 감사품질

# 감사품질의 새로운 측정치

# 고정형 보수

# 시간당보수

# 실제-계약 보수차이

# 원가보상형 보수

# 자유수임 교체

# 재량적 발생액

# cost-reimbursement

# fixed fees

#감사보수

#감사보수 프리미엄

#감사인 유형

#감사인 지정

#기업지배구조

#기업회계기준서(K-GAAP)

#법인세부담 변동

#법인세비용을 이용한 이익조정

#비상장기업

#실제-계약 시간차이

#영업이익

#유가증권

#적자회피

#주기적 지정

#초도감사

#코스닥

#한국채택국제회계기준 조기도입 기업

#한국채택국제회계기준(K-IFRS)

#현금유효세율과 GAAP 유효세율의 차이

#a new measure of audit quality

#Abnormal audit fee

#Abnormal audit hour

#accounting accruals

#actual-contractual differences in audit fees

#actual-contractual differences in audit hours

#analysts’ forecast

#audit committee

#audit designation

#audit fee

#audit fees

#Audit hours

#Audit quality

#Auditor changes

#auditor independence

#auditor replacement

#Auditors’ expected audit hours

#Bond ratings

#Book-tax differences

#Change in Corporate Tax Burden

#corporate governance

#Cumulative effective tax rate

#Deferred Tax Assets

#Deferred Taxes from NOL carryforwards

#difference-in-difference test

#Discretionary accrual

#discretionary accruals

#earnings management

#earnings management through tax expenses

#Earnings Persistence

#economic fee dependence

#effective tax rate

#ESG

#ESG 등급

#free auditor contract

#IFRS

#initial audit

#K-GAAP

#K-IFRS

#Korean Early Adopters

#KOSDAQ listed firms

#KSE listed firms

#loss avoidance

#non-audit fee

#Operating Income

#periodic auditor designation

#Pre- and Post-IFRS adoption

#Pre- and Post-IFRS adoption.

#Real activity earnings management

#reliability of accounting information

#target earnings

#Tax aggressive firms

#Tax aggressiveness

#Tax avoidance

#tax expense

#Tax NOL carryforwards

#the difference between cash ETR and GAAP ETR

#the Direction of auditor change

#transparency of the firm

#unlisted firms