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Volumn 17, Issue SUPPL. 1, 1998, Pages 8-36

Planning assurance services

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0348022020     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (12)

References (22)
  • 2
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    • Conservatism and auditor-client negotiations
    • Antle, R., and B. Nalebuff. 1991. Conservatism and auditor-client negotiations. Journal of Accounting Research 29 (Supplement): 31-54.
    • (1991) Journal of Accounting Research , vol.29 , Issue.SUPPL. , pp. 31-54
    • Antle, R.1    Nalebuff, B.2
  • 4
    • 20444403320 scopus 로고
    • Optimal employment contracts and the returns to monitoring in a principal-agent context
    • Baiman, S., J. May, and A. Mukherji. 1989. Optimal employment contracts and the returns to monitoring in a principal-agent context. Contemporary Accounting Research 6 (2): 761-799.
    • (1989) Contemporary Accounting Research , vol.6 , Issue.2 , pp. 761-799
    • Baiman, S.1    May, J.2    Mukherji, A.3
  • 5
    • 0039302955 scopus 로고
    • Sampling risks and audit consequences under alternative testing approaches
    • Beck, P. J., and I. Solomon. 1985. Sampling risks and audit consequences under alternative testing approaches. The Accounting Review 60 (4): 714-723.
    • (1985) The Accounting Review , vol.60 , Issue.4 , pp. 714-723
    • Beck, P.J.1    Solomon, I.2
  • 7
    • 0012972048 scopus 로고    scopus 로고
    • Accountants expand scope of audit work
    • Berton, L. 1996. Accountants expand scope of audit work. The Wall Street Journal (June 17): B1.
    • (1996) The Wall Street Journal , Issue.JUNE 17
    • Berton, L.1
  • 8
    • 9644282665 scopus 로고
    • An empirical investigation of modified reporting and auditor litigation on bankrupt clients
    • Carcello, J., and Z-V. Palmrose. 1994. An empirical investigation of modified reporting and auditor litigation on bankrupt clients. Journal of Accounting Research (Supplement).
    • (1994) Journal of Accounting Research , Issue.SUPPL.
    • Carcello, J.1    Palmrose, Z.-V.2
  • 11
    • 0000852254 scopus 로고
    • The rule of conservatism reexamined
    • Devine, C. T. 1963. The rule of conservatism reexamined. Journal of Accounting Research 1 (Autumn): 127-138.
    • (1963) Journal of Accounting Research , vol.1 , Issue.AUTUMN , pp. 127-138
    • Devine, C.T.1
  • 12
    • 0000775279 scopus 로고
    • Auditing standards, legal liability, and auditor wealth
    • Dye, R. A. 1993. Auditing standards, legal liability, and auditor wealth. Journal of Political Economy 101: 887-914.
    • (1993) Journal of Political Economy , vol.101 , pp. 887-914
    • Dye, R.A.1
  • 13
    • 0012705348 scopus 로고
    • Confronting the future: Choices for the attest function
    • Elliott, R. 1994. Confronting the future: Choices for the attest function. Accounting Horizons (September): 106-124.
    • (1994) Accounting Horizons , Issue.SEPTEMBER , pp. 106-124
    • Elliott, R.1
  • 14
    • 0001216282 scopus 로고
    • The future of assurance services: Implications for academia
    • _. 1995. The future of assurance services: Implications for academia. Accounting Horizons (December): 118-127.
    • (1995) Accounting Horizons , Issue.DECEMBER , pp. 118-127
  • 15
    • 0002468396 scopus 로고    scopus 로고
    • Are you ready for new assurance services?
    • _, and D. Pallais. 1997. Are you ready for new assurance services? Journal of Accountancy (June): 47-51.
    • (1997) Journal of Accountancy , Issue.JUNE , pp. 47-51
    • Pallais, D.1
  • 16
    • 0000696210 scopus 로고
    • Research in the auditor's opinion formulation process: State of the art
    • Felix, W. L., Jr., and W. R. Kinney, Jr. 1982. Research in the auditor's opinion formulation process: State of the art. The Accounting Review 57 (2): 245-271.
    • (1982) The Accounting Review , vol.57 , Issue.2 , pp. 245-271
    • Felix Jr., W.L.1    Kinney Jr., W.R.2
  • 17
    • 0008585043 scopus 로고
    • A decision theory approach to the sampling problem in auditing
    • Kinney, W. R., Jr. 1975a. A decision theory approach to the sampling problem in auditing. Journal of Accounting Research (Spring): 117-132.
    • (1975) Journal of Accounting Research , Issue.SPRING , pp. 117-132
    • Kinney Jr., W.R.1
  • 18
    • 20144371749 scopus 로고
    • Decision theory aspects of internal control system design/compliance and substantive tests
    • _. 1975b. Decision theory aspects of internal control system design/compliance and substantive tests. Journal of Accounting Research (Supplement): 13-29.
    • (1975) Journal of Accounting Research , Issue.SUPPL. , pp. 13-29
  • 19
    • 0001961626 scopus 로고
    • Achieved audit risk and the audit outcome space
    • _. 1989. Achieved audit risk and the audit outcome space. Auditing: A Journal of Practice & Theory (Supplement): 67-84.
    • (1989) Auditing: A Journal of Practice & Theory , Issue.SUPPL. , pp. 67-84
  • 22
    • 0002614518 scopus 로고
    • The joint & several vs. proportionate liability debate: An empirical investigation of audit-related litigation
    • Palmrose, Z-V. 1994. The joint & several vs. proportionate liability debate: An empirical investigation of audit-related litigation. Stanford Journal of Law, Business & Finance (Fall): 53-72.
    • (1994) Stanford Journal of Law, Business & Finance , Issue.FALL , pp. 53-72
    • Palmrose, Z.-V.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.