메뉴 건너뛰기




Volumn 17, Issue 2, 2008, Pages 243-270

Audit-firm portfolio characteristics and client financial reporting quality

Author keywords

[No Author keywords available]

Indexed keywords


EID: 47349104645     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/09638180701705932     Document Type: Article
Times cited : (26)

References (80)
  • 2
    • 84980104458 scopus 로고
    • Financial ratios, discriminant analysis, and the prediction of corporate bankruptcy
    • Altman, E. (1968) Financial ratios, discriminant analysis, and the prediction of corporate bankruptcy. Journal of Finance, 23:4, pp. 589-609.
    • (1968) Journal of Finance , vol.23 , Issue.4 , pp. 589-609
    • Altman, E.1
  • 3
    • 0001385346 scopus 로고
    • Underpricing of new issues and the choice of auditor as a signal of investment banker reputation
    • Balvers, R. J., McDonald, B. and Miller, R. E. (1988) Underpricing of new issues and the choice of auditor as a signal of investment banker reputation. The Accounting Review, 63:4, pp. 605-622.
    • (1988) The Accounting Review , vol.63 , Issue.4 , pp. 605-622
    • Balvers, R.J.1    McDonald, B.2    Miller, R.E.3
  • 4
    • 0000772699 scopus 로고
    • Auditor reputation and the pricing of initial public offerings
    • Beatty, R. P. (1989) Auditor reputation and the pricing of initial public offerings. The Accounting Review, 64:4, pp. 693-709.
    • (1989) The Accounting Review , vol.64 , Issue.4 , pp. 693-709
    • Beatty, R.P.1
  • 6
    • 0036807761 scopus 로고    scopus 로고
    • Insider trading, earnings quality and accrual mispricing
    • Beneish, M. and Vargus, E. (2002) Insider trading, earnings quality and accrual mispricing. The Accounting Review, 77:4, pp. 755-791.
    • (2002) The Accounting Review , vol.77 , Issue.4 , pp. 755-791
    • Beneish, M.1    Vargus, E.2
  • 9
    • 0031287878 scopus 로고    scopus 로고
    • Earnings, adaptation and equity value
    • Burgstahler, D. and Dichev, I. (1997) Earnings, adaptation and equity value. The Accounting Review, 72:2, pp. 187-215.
    • (1997) The Accounting Review , vol.72 , Issue.2 , pp. 187-215
    • Burgstahler, D.1    Dichev, I.2
  • 10
    • 0040522587 scopus 로고    scopus 로고
    • Voluntary demand for internal and external auditing by family businesses
    • Carey, P., Simnett, R. and Tanewski, G. (2000) Voluntary demand for internal and external auditing by family businesses. Auditing: A Journal of Theory and Practice, 19:1, pp. 37-52.
    • (2000) Auditing: A Journal of Theory and Practice , vol.19 , Issue.1 , pp. 37-52
    • Carey, P.1    Simnett, R.2    Tanewski, G.3
  • 11
    • 1342266706 scopus 로고    scopus 로고
    • Self-selection of auditors and audit pricing in private firms
    • Chaney, P., Jeter, D. and Shivakumar, L. (2004) Self-selection of auditors and audit pricing in private firms. The Accounting Review, 72:1, pp. 51-72.
    • (2004) The Accounting Review , vol.72 , Issue.1 , pp. 51-72
    • Chaney, P.1    Jeter, D.2    Shivakumar, L.3
  • 12
    • 0036083832 scopus 로고    scopus 로고
    • Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore
    • Chau, G. and Gray, S. (2002) Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. International Journal of Accounting, 37:2, pp. 247-265.
    • (2002) International Journal of Accounting , vol.37 , Issue.2 , pp. 247-265
    • Chau, G.1    Gray, S.2
  • 13
    • 11244306952 scopus 로고    scopus 로고
    • The riskiness of large audit firm client portfolios and changes in audit liability regimes: Evidence from the U.S. audit market
    • Choi, J. -H., Doogar, K. R., Ganguly, M. L. and DeFond, M. L. (2004) The riskiness of large audit firm client portfolios and changes in audit liability regimes: Evidence from the U.S. audit market. Contemporary Accounting Research, 21:4, pp. 747-794.
    • (2004) Contemporary Accounting Research , vol.21 , Issue.4 , pp. 747-794
    • Choi, J.-H.1    Doogar, K.R.2    Ganguly, M.L.3    DeFond, M.L.4
  • 14
    • 84859824409 scopus 로고
    • Audit report under going concern uncertainties: An empirical analysis
    • Citron, D. and Taffler, R. (1992) Audit report under going concern uncertainties: An empirical analysis. Accounting and Business Research, 22:88, pp. 337-345.
    • (1992) Accounting and Business Research , vol.22 , Issue.88 , pp. 337-345
    • Citron, D.1    Taffler, R.2
  • 15
    • 84997901925 scopus 로고    scopus 로고
    • The association between auditor quality and auditor size: An analysis of small CPA firms
    • Colbert, G. and Murray, D. (1998) The association between auditor quality and auditor size: An analysis of small CPA firms. Journal of Accounting, Auditing and Finance, 13:2, pp. 135-150.
    • (1998) Journal of Accounting, Auditing and Finance , vol.13 , Issue.2 , pp. 135-150
    • Colbert, G.1    Murray, D.2
  • 16
    • 0001352180 scopus 로고
    • An assessment of voluntary disclosure in annual reports of Japanese corporations
    • Cooke, T. (1991) An assessment of voluntary disclosure in annual reports of Japanese corporations. International Journal of Accounting, 26:3, pp. 174-189.
    • (1991) International Journal of Accounting , vol.26 , Issue.3 , pp. 174-189
    • Cooke, T.1
  • 17
    • 0001089760 scopus 로고
    • The impact of size, stock market listing and industry type on disclosure in the annual reports of Japanese listed corporations
    • Cooke, T. (1992) The impact of size, stock market listing and industry type on disclosure in the annual reports of Japanese listed corporations. Accounting and Business Research, 22:87, pp. 113-124.
    • (1992) Accounting and Business Research , vol.22 , Issue.87 , pp. 113-124
    • Cooke, T.1
  • 19
    • 84984246116 scopus 로고
    • A note on the association between audit firm size and audit quality
    • Davidson, R. A. and Neu, D. (1993) A note on the association between audit firm size and audit quality. Contemporary Accounting Research, 9:2, pp. 479-488.
    • (1993) Contemporary Accounting Research , vol.9 , Issue.2 , pp. 479-488
    • Davidson, R.A.1    Neu, D.2
  • 21
    • 0001499806 scopus 로고
    • Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders
    • DeAngelo, L. E. (1986) Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review, 61:3, pp. 400-420.
    • (1986) The Accounting Review , vol.61 , Issue.3 , pp. 400-420
    • DeAngelo, L.E.1
  • 23
    • 0000628687 scopus 로고
    • Debt covenant violation and the manipulation of accruals
    • DeFond, F. and Jiambalvo, J. (1994) Debt covenant violation and the manipulation of accruals. Journal of Accounting and Economics, 17, pp. 145-176.
    • (1994) Journal of Accounting and Economics , vol.17 , pp. 145-176
    • DeFond, F.1    Jiambalvo, J.2
  • 24
    • 5644280391 scopus 로고    scopus 로고
    • A cost benefit study of voluntary disclosure: Some empirical evidence from French listed companies
    • Depoers, F. (2000) A cost benefit study of voluntary disclosure: Some empirical evidence from French listed companies. European Accounting Review, 9:2, pp. 245-263.
    • (2000) European Accounting Review , vol.9 , Issue.2 , pp. 245-263
    • Depoers, F.1
  • 26
    • 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, 101:5, pp. 887-914.
    • (1993) Journal of Political Economy , vol.101 , Issue.5 , pp. 887-914
    • Dye, R.A.1
  • 27
    • 0042868548 scopus 로고    scopus 로고
    • An evaluation of 'essays on disclosure' and the disclosure literature in accounting
    • Dye, R. A. (2001) An evaluation of 'essays on disclosure' and the disclosure literature in accounting. Journal of Accounting and Economics, 32:1, pp. 181-235.
    • (2001) Journal of Accounting and Economics , vol.32 , Issue.1 , pp. 181-235
    • Dye, R.A.1
  • 28
    • 0037970141 scopus 로고    scopus 로고
    • Corporate governance and voluntary disclosure
    • Eng, L. L. and Mak, Y. T. (2003) Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy, 22:4, pp. 325-345.
    • (2003) Journal of Accounting and Public Policy , vol.22 , Issue.4 , pp. 325-345
    • Eng, L.L.1    Mak, Y.T.2
  • 29
    • 84984186218 scopus 로고
    • The effects of line-of-business reporting on competition in oligopoly settings
    • Feltham, G., Gigler, F. and Hughes, J. (1992) The effects of line-of-business reporting on competition in oligopoly settings. Contemporary Accounting Research, 9:1, pp. 1-23.
    • (1992) Contemporary Accounting Research , vol.9 , Issue.1 , pp. 1-23
    • Feltham, G.1    Gigler, F.2    Hughes, J.3
  • 30
    • 11244310090 scopus 로고    scopus 로고
    • Non-audit services and earnings management: UK evidence
    • Ferguson, M., Seow, G. S. and Young, D. (2004) Non-audit services and earnings management: UK evidence. Contemporary Accounting Research, 21:4, pp. 813-841.
    • (2004) Contemporary Accounting Research , vol.21 , Issue.4 , pp. 813-841
    • Ferguson, M.1    Seow, G.S.2    Young, D.3
  • 31
    • 0000121217 scopus 로고
    • A test of audit pricing in the small-client segment of the U.S. audit market
    • Francis, J. R. and Simon, D. T. (1987) A test of audit pricing in the small-client segment of the U.S. audit market. The Accounting Review, 62:1, pp. 145-157.
    • (1987) The Accounting Review , vol.62 , Issue.1 , pp. 145-157
    • Francis, J.R.1    Simon, D.T.2
  • 33
    • 27844468604 scopus 로고    scopus 로고
    • Disclosure incentives and effects on cost of capital around the world
    • Francis, J. R., Khurana, I. K. and Pereira, R. (2005) Disclosure incentives and effects on cost of capital around the world. The Accounting Review, 80, pp. 1125-1162.
    • (2005) The Accounting Review , vol.80 , pp. 1125-1162
    • Francis, J.R.1    Khurana, I.K.2    Pereira, R.3
  • 34
    • 0000663244 scopus 로고
    • Discretionary disclosure and external financing
    • Frankel, R., McNichols, M. and Wilson, P. (1995) Discretionary disclosure and external financing. The Accounting Review, 70, pp. 135-150.
    • (1995) The Accounting Review , vol.70 , pp. 135-150
    • Frankel, R.1    McNichols, M.2    Wilson, P.3
  • 35
    • 0012683592 scopus 로고    scopus 로고
    • Endogenous relationship between audit-report type and business termination: Evidence on private firms in a non-litigious environment
    • Gaeremynck, A. and Willekens, M. (2003) Endogenous relationship between audit-report type and business termination: Evidence on private firms in a non-litigious environment. Journal of Accounting and Business Research, 33:1, pp. 65-80.
    • (2003) Journal of Accounting and Business Research , vol.33 , Issue.1 , pp. 65-80
    • Gaeremynck, A.1    Willekens, M.2
  • 36
    • 84949162793 scopus 로고
    • Explaining variability in external audit fees
    • Gist, W. E. (1992) Explaining variability in external audit fees. Accounting and Business Research, 23:89, pp. 79-84.
    • (1992) Accounting and Business Research , vol.23 , Issue.89 , pp. 79-84
    • Gist, W.E.1
  • 38
    • 0032020102 scopus 로고    scopus 로고
    • The association between competition and managers' business segment reporting decisions
    • Harris, M. (1998) The association between competition and managers' business segment reporting decisions. Journal of Accounting Research, 36:1, pp. 111-128.
    • (1998) Journal of Accounting Research , vol.36 , Issue.1 , pp. 111-128
    • Harris, M.1
  • 39
    • 8744263839 scopus 로고    scopus 로고
    • The voluntary choice of an auditor of any level of quality
    • Hay, D. and Davis, D. (2004) The voluntary choice of an auditor of any level of quality. Auditing: A Journal of Practice and Theory, 23:2, pp. 37-53.
    • (2004) Auditing: A Journal of Practice and Theory , vol.23 , Issue.2 , pp. 37-53
    • Hay, D.1    Davis, D.2
  • 40
    • 0030241905 scopus 로고    scopus 로고
    • Segment reporting to the capital market in the presence of a competitor
    • Hayes, R. M. and Lundholm, R. (1996) Segment reporting to the capital market in the presence of a competitor. Journal of Accounting Research, 34:2, pp. 261-275.
    • (1996) Journal of Accounting Research , vol.34 , Issue.2 , pp. 261-275
    • Hayes, R.M.1    Lundholm, R.2
  • 41
    • 84984163838 scopus 로고
    • A reexamination of auditor versus model accuracy within the context of the going concern opinion decision
    • Hopwood, W., McKeown, J. and Mutchler, J. (1994) A reexamination of auditor versus model accuracy within the context of the going concern opinion decision. Contemporary Accounting Research, 10:2, pp. 409-431.
    • (1994) Contemporary Accounting Research , vol.10 , Issue.2 , pp. 409-431
    • Hopwood, W.1    McKeown, J.2    Mutchler, J.3
  • 42
    • 0002998415 scopus 로고
    • Risk containment: Exploring auditor decisions in the engagement process
    • Huss, H. and Jacobs, F. (1991) Risk containment: Exploring auditor decisions in the engagement process. Auditing: A Journal of Practice and Theory, 10:2, pp. 16-32.
    • (1991) Auditing: A Journal of Practice and Theory , vol.10 , Issue.2 , pp. 16-32
    • Huss, H.1    Jacobs, F.2
  • 43
    • 85045001115 scopus 로고    scopus 로고
    • The influence of company characteristics and accounting regulation on information disclosed by Spanish firms
    • Inchausti, B. (1997) The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. European Accounting Review, 6:1, pp. 45-68.
    • (1997) European Accounting Review , vol.6 , Issue.1 , pp. 45-68
    • Inchausti, B.1
  • 44
    • 84990334226 scopus 로고    scopus 로고
    • Earnings management response to debt covenant violations and debt restructuring
    • Jaggi, B. and Lee, P. (2002) Earnings management response to debt covenant violations and debt restructuring. Journal of Accounting, Auditing and Finance, 17:4, pp. 295-324.
    • (2002) Journal of Accounting, Auditing and Finance , vol.17 , Issue.4 , pp. 295-324
    • Jaggi, B.1    Lee, P.2
  • 46
    • 0000862461 scopus 로고
    • Earnings management during import relief investigations
    • Jones, J. (1991) Earnings management during import relief investigations. Journal of Accounting Research, 29:2, pp. 193-228.
    • (1991) Journal of Accounting Research , vol.29 , Issue.2 , pp. 193-228
    • Jones, J.1
  • 47
    • 0041592170 scopus 로고    scopus 로고
    • Rank transformation and the prediction of corporate failures
    • Kane, G., Richardson, F. and Meade, N. (1998) Rank transformation and the prediction of corporate failures. Contemporary Accounting Research, 15:2, pp. 145-166.
    • (1998) Contemporary Accounting Research , vol.15 , Issue.2 , pp. 145-166
    • Kane, G.1    Richardson, F.2    Meade, N.3
  • 48
    • 1542713725 scopus 로고    scopus 로고
    • Auditor conservatism, asymmetric monitoring, and earnings management
    • Kim, J. B., Chung, R. and Firth, M. (2003) Auditor conservatism, asymmetric monitoring, and earnings management. Contemporary Accounting Research, 20:2, pp. 323-359.
    • (2003) Contemporary Accounting Research , vol.20 , Issue.2 , pp. 323-359
    • Kim, J.B.1    Chung, R.2    Firth, M.3
  • 49
    • 33845405179 scopus 로고    scopus 로고
    • The role of risk management and governance in determining audit demand
    • Knechel, W. R. and Willekens, M. (2006) The role of risk management and governance in determining audit demand. Journal of Business, Finance and Accounting, 33:910, pp. 1344-1367.
    • (2006) Journal of Business, Finance and Accounting , vol.33 , Issue.910 , pp. 1344-1367
    • Knechel, W.R.1    Willekens, M.2
  • 50
    • 0039975587 scopus 로고    scopus 로고
    • The differentiation of quality among auditors: Evidence from the non-profit sector
    • Krishnan, J. and Schauer, P. C. (2000) The differentiation of quality among auditors: Evidence from the non-profit sector. Auditing: Journal of Theory and Practice, 19:2, pp. 9-25.
    • (2000) Auditing: Journal of Theory and Practice , vol.19 , Issue.2 , pp. 9-25
    • Krishnan, J.1    Schauer, P.C.2
  • 53
    • 21344483941 scopus 로고
    • Cross-sectional determinants of analyst ratings of corporate disclosures
    • Lang, M. and Lundholm, R. (1993) Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research, 31:2, pp. 246-271.
    • (1993) Journal of Accounting Research , vol.31 , Issue.2 , pp. 246-271
    • Lang, M.1    Lundholm, R.2
  • 54
    • 77951576555 scopus 로고    scopus 로고
    • Audit quality and auditor size: An evaluation of reputation and deep pockets hypotheses
    • Lennox, C. S. (1999) Audit quality and auditor size: An evaluation of reputation and deep pockets hypotheses. Journal of Business Finance and Accounting, 26:78, pp. 779-805.
    • (1999) Journal of Business Finance and Accounting , vol.26 , Issue.78 , pp. 779-805
    • Lennox, C.S.1
  • 56
    • 0042012826 scopus 로고    scopus 로고
    • Investor protection and earnings management: An international comparison
    • Leuz, C., Nanda, D. and Wysocki, P. (2003) Investor protection and earnings management: An international comparison. Journal of Financial Economics, 69:3, pp. 505-527.
    • (2003) Journal of Financial Economics , vol.69 , Issue.3 , pp. 505-527
    • Leuz, C.1    Nanda, D.2    Wysocki, P.3
  • 58
    • 84993099527 scopus 로고
    • Factors influencing voluntary annual report disclosures by US, UK and Continental European multinational corporations
    • Meek, G., Roberts, C. and Gray, S. (1995) Factors influencing voluntary annual report disclosures by US, UK and Continental European multinational corporations. Journal of International Business Studies, 26:3, pp. 555-572.
    • (1995) Journal of International Business Studies , vol.26 , Issue.3 , pp. 555-572
    • Meek, G.1    Roberts, C.2    Gray, S.3
  • 59
    • 0000666375 scopus 로고
    • Financial ratios and the probabilistic prediction of bankruptcy
    • Ohlson, J. A. (1980) Financial ratios and the probabilistic prediction of bankruptcy. Journal of Accounting Research, 18:1, pp. 109-131.
    • (1980) Journal of Accounting Research , vol.18 , Issue.1 , pp. 109-131
    • Ohlson, J.A.1
  • 60
    • 0002731393 scopus 로고
    • Audit fees and auditor size: Further evidence
    • Palmrose, Z. V. (1986) Audit fees and auditor size: Further evidence. Journal of Accounting Research, 24:2, pp. 97-110.
    • (1986) Journal of Accounting Research , vol.24 , Issue.2 , pp. 97-110
    • Palmrose, Z.V.1
  • 62
    • 47349101084 scopus 로고    scopus 로고
    • The effect of revised IAS 15 on segment reporting by IAS companies
    • Prather-Kinsey, J. and Meek, G. K. (2004) The effect of revised IAS 15 on segment reporting by IAS companies. European Accounting Review, 13:2, pp. 213-234.
    • (2004) European Accounting Review , vol.13 , Issue.2 , pp. 213-234
    • Prather-Kinsey, J.1    Meek, G.K.2
  • 63
    • 0001081642 scopus 로고
    • The determinants of voluntary disclosure by Swiss listed companies
    • Raffournier, B. (1995) The determinants of voluntary disclosure by Swiss listed companies. European Accounting Review, 4:2, pp. 261-280.
    • (1995) European Accounting Review , vol.4 , Issue.2 , pp. 261-280
    • Raffournier, B.1
  • 64
    • 20744446354 scopus 로고    scopus 로고
    • Earnings management of distressed firms during debt renegotiation
    • Saleh, N. M. and Ahmed, K. (2005) Earnings management of distressed firms during debt renegotiation. Accounting and Business Research, 33:1, pp. 69-86.
    • (2005) Accounting and Business Research , vol.33 , Issue.1 , pp. 69-86
    • Saleh, N.M.1    Ahmed, K.2
  • 65
    • 21344498814 scopus 로고
    • Incentives and disincentives for financial disclosure: Voluntary disclosure of defined benefit pension plan information by Canadian firms
    • Scott, T. (1994) Incentives and disincentives for financial disclosure: voluntary disclosure of defined benefit pension plan information by Canadian firms. The Accounting Review, 69:1, pp. 26-43.
    • (1994) The Accounting Review , vol.69 , Issue.1 , pp. 26-43
    • Scott, T.1
  • 66
    • 0039490161 scopus 로고    scopus 로고
    • The audit retention decision in the face of the deregulation: Evidence from large private Canadian corporations
    • Senkow, W. D., Rennie, M. D., Rennie, D. R. and Wong, J. (2001) The audit retention decision in the face of the deregulation: Evidence from large private Canadian corporations. Auditing: A Journal of Theory and Practice, 20:2, pp. 101-113.
    • (2001) Auditing: A Journal of Theory and Practice , vol.20 , Issue.2 , pp. 101-113
    • Senkow, W.D.1    Rennie, M.D.2    Rennie, D.R.3    Wong, J.4
  • 68
    • 0036272219 scopus 로고    scopus 로고
    • Voluntary disclosure of balance sheet information in quarterly earnings announcements
    • Shuping, J. C., DeFond, M. L. and Park, C. W. (2002) Voluntary disclosure of balance sheet information in quarterly earnings announcements. Journal of Accounting and Economics, 33:2, pp. 229-251.
    • (2002) Journal of Accounting and Economics , vol.33 , Issue.2 , pp. 229-251
    • Shuping, J.C.1    DeFond, M.L.2    Park, C.W.3
  • 69
    • 0002868431 scopus 로고
    • The pricing of audit services: Theory and evidence
    • Simunic, D. A. (1980) The pricing of audit services: Theory and evidence. Journal of Accounting Research, 18:1, pp. 161-190.
    • (1980) Journal of Accounting Research , vol.18 , Issue.1 , pp. 161-190
    • Simunic, D.A.1
  • 70
    • 0000108948 scopus 로고    scopus 로고
    • Perceived auditor quality and the earnings response coefficient
    • Teoh, S. H. and Wong, T. J. (1993) Perceived auditor quality and the earnings response coefficient. The Accounting Review, 68:2, pp. 346-366.
    • (1993) The Accounting Review , vol.68 , Issue.2 , pp. 346-366
    • Teoh, S.H.1    Wong, T.J.2
  • 71
    • 0000108948 scopus 로고    scopus 로고
    • Perceived auditor quality and the earnings response coefficient
    • Teoh, S. H. and Wong, T. J. (1998) Perceived auditor quality and the earnings response coefficient. Accounting Review, 68:2, pp. 346-366.
    • (1998) Accounting Review , vol.68 , Issue.2 , pp. 346-366
    • Teoh, S.H.1    Wong, T.J.2
  • 72
    • 84993015102 scopus 로고    scopus 로고
    • Earnings management under German GAAP versus IFRS
    • Van Tendeloo, B. and Vanstraelen, A. (2005) Earnings management under German GAAP versus IFRS. European Accounting Review, 14:1, pp. 155-180.
    • (2005) European Accounting Review , vol.14 , Issue.1 , pp. 155-180
    • Van Tendeloo, B.1    Vanstraelen, A.2
  • 73
    • 25144459624 scopus 로고    scopus 로고
    • Evidence on (the lack of) audit-quality differentiation in the private client segment of the Belgian audit market
    • Vander Bauwhede, H. and Willekens, M. (2004) Evidence on (the lack of) audit-quality differentiation in the private client segment of the Belgian audit market. European Accounting Review, 13:3, pp. 501-523.
    • (2004) European Accounting Review , vol.13 , Issue.3 , pp. 501-523
    • Vander Bauwhede, H.1    Willekens, M.2
  • 74
    • 47349125453 scopus 로고    scopus 로고
    • Audit regulation in Belgium: Over-regulation in a limited capital market oriented country?
    • EARNet and Routledge
    • Vanstraelen, A. and Willekens, M. (2006) Audit regulation in Belgium: over-regulation in a limited capital market oriented country?. Trust in European Auditors, EARNet and Routledge
    • (2006) Trust in European Auditors
    • Vanstraelen, A.1    Willekens, M.2
  • 76
    • 0000128704 scopus 로고
    • Voluntary disclosure with a strategic opponent
    • Wagenhofer, A. (1990) Voluntary disclosure with a strategic opponent. Journal of Accounting and Economics, 12:4, pp. 365-380.
    • (1990) Journal of Accounting and Economics , vol.12 , Issue.4 , pp. 365-380
    • Wagenhofer, A.1
  • 77
    • 2542456977 scopus 로고
    • Managerial ownership, accounting choices and informativeness of earnings
    • Warfield, D. T., Wild, J. J. and Wild, K. L. (1995) Managerial ownership, accounting choices and informativeness of earnings. Journal of Accounting and Economics, 20:1, pp. 61-91.
    • (1995) Journal of Accounting and Economics , vol.20 , Issue.1 , pp. 61-91
    • Warfield, D.T.1    Wild, J.J.2    Wild, K.L.3
  • 79
    • 72149102253 scopus 로고    scopus 로고
    • Prijszetting in de Belgische auditmarkt. Die Keure en Instituut der Bedrijfsrevisoren
    • Willekens, M. and Gaeremynck, A. (2005) Prijszetting in de Belgische auditmarkt. Die Keure en Instituut der Bedrijfsrevisoren
    • (2005)
    • Willekens, M.1    Gaeremynck, A.2
  • 80
    • 0001953906 scopus 로고
    • Methodological issues related to the estimation of financial distress prediction models
    • Zmijewski, M. E. and Dietrich, J. (1984) Methodological issues related to the estimation of financial distress prediction models. Journal of Accounting Research, 22:2, pp. 59-82.
    • (1984) Journal of Accounting Research , vol.22 , Issue.2 , pp. 59-82
    • Zmijewski, M.E.1    Dietrich, J.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.