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Volumn 12, Issue 1, 2003, Pages 3-27

International regulation of audit quality: full harmonization or mutual recognition? An economic approach

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Indexed keywords


EID: 77952583837     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/0963818022000001073     Document Type: Article
Times cited : (6)

References (21)
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    • Cremer, H.1    De Ricke, M.2    Grimaud, A.3
  • 3
    • 0033147408 scopus 로고    scopus 로고
    • Auditor's skill, auditing standards, litigation, and audit quality
    • Frantz, P., 1999. Auditor's skill, auditing standards, litigation, and audit quality. British Accounting Review, 31: 151–183.
    • (1999) British Accounting Review , vol.31 , pp. 151-183
    • Frantz, P.1
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    • 0013441063 scopus 로고    scopus 로고
    • Auditor concentration: a replication and extension for the UK audit market 1991–1995
    • Pong, C., 1999. Auditor concentration: a replication and extension for the UK audit market 1991–1995. Journal of Business Finance and Accounting, 26: 451–475.
    • (1999) Journal of Business Finance and Accounting , vol.26 , pp. 451-475
    • Pong, C.1
  • 5
    • 21844504803 scopus 로고
    • Asymmetric international minimum quality standards and vertical differentiation
    • Boom, A., 1995. Asymmetric international minimum quality standards and vertical differentiation. Journal of Industrial Economics, 43: 101–119.
    • (1995) Journal of Industrial Economics , vol.43 , pp. 101-119
    • Boom, A.1
  • 7
    • 0000775279 scopus 로고
    • Auditing standards, legal liability, and auditor wealth
    • Dye, R. A., 1993a. 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
    • 0033243371 scopus 로고    scopus 로고
    • Auditor liability and the precision of auditing standards
    • Ewert, R., 1999. Auditor liability and the precision of auditing standards. Journal of Institutional and Theoretical Economics, 155: 181–213.
    • (1999) Journal of Institutional and Theoretical Economics , vol.155 , pp. 181-213
    • Ewert, R.1
  • 15
    • 21844483876 scopus 로고
    • An analysis of auditor liability rules
    • Narayanan, V., 1994. An analysis of auditor liability rules. Journal of Accounting Research, 32: 39–59.
    • (1994) Journal of Accounting Research , vol.32 , pp. 39-59
    • Narayanan, V.1
  • 16
    • 0038717248 scopus 로고
    • Auditor professional judgement: implications for the regulation and the law
    • Grout, P., Jewitt, I., Pong, C., and Whittington, G., 1994. Auditor professional judgement: implications for the regulation and the law. Economic Policy, 9: 307–351.
    • (1994) Economic Policy , vol.9 , pp. 307-351
    • Grout, P.1    Jewitt, I.2    Pong, C.3    Whittington, G.4
  • 17
    • 0038610154 scopus 로고    scopus 로고
    • Changes in the legal environment
    • Sherer M., Turley S., (eds), London: Paul Chapman, In, Edited by
    • Gwilliam, D., 1997. “ Changes in the legal environment ”. In Current Issues in Auditing, Edited by: Sherer, M, and Turley, S., London: Paul Chapman.
    • (1997) Current Issues in Auditing
    • Gwilliam, D.1
  • 18
    • 0001294457 scopus 로고
    • Minimum quality standards, fixed costs, and competition
    • Ronnen, U., 1991. Minimum quality standards, fixed costs, and competition. Rand Journal of Economics, 22: 490–504.
    • (1991) Rand Journal of Economics , vol.22 , pp. 490-504
    • Ronnen, U.1
  • 19
    • 0040709495 scopus 로고    scopus 로고
    • Audit standards and auditor liability: a theoretical model
    • Willekens, M., Steele, A., and Miltz, D., 1996. Audit standards and auditor liability: a theoretical model. Accounting and Business Research, 26: 249–264.
    • (1996) Accounting and Business Research , vol.26 , pp. 249-264
    • Willekens, M.1    Steele, A.2    Miltz, D.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.