메뉴 건너뛰기




Volumn 32, Issue 3, 2013, Pages 1-25

The impact of voluntary audit and governance characteristics on accounting errors in private companies

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84877130686     PISSN: 02784254     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jaccpubpol.2013.02.005     Document Type: Article
Times cited : (83)

References (89)
  • 2
    • 70349151758 scopus 로고    scopus 로고
    • Women in the boardroom and their impact on governance and performance
    • Adams R.B., Ferreira D. Women in the boardroom and their impact on governance and performance. Journal of Financial Economics 2009, 94:291-309.
    • (2009) Journal of Financial Economics , vol.94 , pp. 291-309
    • Adams, R.B.1    Ferreira, D.2
  • 3
    • 33751119928 scopus 로고    scopus 로고
    • The financial expertise of CFOs and accounting restatements
    • Aier J.K., Comprix J., Gunlock M.T., Lee D. The financial expertise of CFOs and accounting restatements. Accounting Horizons 2005, 19(2):123-135.
    • (2005) Accounting Horizons , vol.19 , Issue.2 , pp. 123-135
    • Aier, J.K.1    Comprix, J.2    Gunlock, M.T.3    Lee, D.4
  • 5
    • 11144307937 scopus 로고    scopus 로고
    • Board characteristics, accounting report integrity, and the cost of debt
    • Anderson R., Mansi S., Reeb D. Board characteristics, accounting report integrity, and the cost of debt. Journal of Accounting and Economics 2004, 37(3):315-342.
    • (2004) Journal of Accounting and Economics , vol.37 , Issue.3 , pp. 315-342
    • Anderson, R.1    Mansi, S.2    Reeb, D.3
  • 6
    • 13844254179 scopus 로고    scopus 로고
    • Earnings quality in UK private firms: comparative loss recognition timeliness
    • Ball R., Shivakumar L. Earnings quality in UK private firms: comparative loss recognition timeliness. Journal of Accounting and Economics 2005, 39:83-128.
    • (2005) Journal of Accounting and Economics , vol.39 , pp. 83-128
    • Ball, R.1    Shivakumar, L.2
  • 8
    • 0001202725 scopus 로고    scopus 로고
    • The economics of small business finance: the roles of private equity and debt markets in the financial growth cycle
    • Berger A., Udell G. The economics of small business finance: the roles of private equity and debt markets in the financial growth cycle. Journal of Banking and Finance 1998, 22:613-673.
    • (1998) Journal of Banking and Finance , vol.22 , pp. 613-673
    • Berger, A.1    Udell, G.2
  • 9
    • 84877117344 scopus 로고    scopus 로고
    • BIS, a. Women on Boards. Department for Business, Innovation and Skills (BIS), London.
    • BIS, 2011a. Women on Boards. Department for Business, Innovation and Skills (BIS), London.
    • (2011)
  • 11
  • 12
    • 58849091783 scopus 로고    scopus 로고
    • Access to capital, capital structure, and the funding of the firm
    • Brav O. Access to capital, capital structure, and the funding of the firm. Journal of Finance 2009, LXIV:263-308.
    • (2009) Journal of Finance , vol.64 , pp. 263-308
    • Brav, O.1
  • 13
    • 84877153809 scopus 로고    scopus 로고
    • Gender Representation in Nordic Boards: Evaluation of Board Work
    • Working paper, Stockholm University and Hanken School of Economics.
    • Brunzell, T., Liljeblom, E., 2012. Gender Representation in Nordic Boards: Evaluation of Board Work. Working paper, Stockholm University and Hanken School of Economics.
    • (2012)
    • Brunzell, T.1    Liljeblom, E.2
  • 14
    • 33745588709 scopus 로고    scopus 로고
    • The importance of reporting incentives: earnings management in European private and public firms
    • Burgstahler D., Hail L., Leuz C. The importance of reporting incentives: earnings management in European private and public firms. The Accounting Review 2006, 81(5):983-1016.
    • (2006) The Accounting Review , vol.81 , Issue.5 , pp. 983-1016
    • Burgstahler, D.1    Hail, L.2    Leuz, C.3
  • 15
    • 0033411103 scopus 로고    scopus 로고
    • Gender differences in risk taking: a meta-analysis
    • Byrnes J.P., Miller D.C., Schafer W.D. Gender differences in risk taking: a meta-analysis. Psychological Bulletin 1999, 125(3):367-383.
    • (1999) Psychological Bulletin , vol.125 , Issue.3 , pp. 367-383
    • Byrnes, J.P.1    Miller, D.C.2    Schafer, W.D.3
  • 16
    • 80052234081 scopus 로고    scopus 로고
    • Corporate governance research in accounting and auditing: insights, practice implications, and future research directions
    • Carcello J., Hermanson D., Ye Z. Corporate governance research in accounting and auditing: insights, practice implications, and future research directions. Auditing: A Journal of Practice and Theory 2011, 30(3):1-31.
    • (2011) Auditing: A Journal of Practice and Theory , vol.30 , Issue.3 , pp. 1-31
    • Carcello, J.1    Hermanson, D.2    Ye, Z.3
  • 17
    • 0040522587 scopus 로고    scopus 로고
    • Voluntary demand for internal and external auditing by family businesses
    • Carey P., Simnett R., Tanewski G. Voluntary demand for internal and external auditing by family businesses. Auditing: A Journal of Practice and Theory 2000, 19(Supplement):37-51.
    • (2000) Auditing: A Journal of Practice and Theory , vol.19 , Issue.SUPPL. , pp. 37-51
    • Carey, P.1    Simnett, R.2    Tanewski, G.3
  • 18
    • 84877151412 scopus 로고    scopus 로고
    • Accounts and Accounting Reference Date: As Modified by the Companies Act 2006
    • CH, Guidance Booklet Version 7, Companies House, UK.
    • CH, 2008. Accounts and Accounting Reference Date: As Modified by the Companies Act 2006, Guidance Booklet Version 7, Companies House, UK.
    • (2008)
  • 21
    • 80052513412 scopus 로고    scopus 로고
    • Financial reporting quality and investment efficiency of private firms in emerging markets
    • Chen F., Hope O.-K., Li Q., Wang X. Financial reporting quality and investment efficiency of private firms in emerging markets. The Accounting Review 2011, 86(4):1255-1288.
    • (2011) The Accounting Review , vol.86 , Issue.4 , pp. 1255-1288
    • Chen, F.1    Hope, O.-K.2    Li, Q.3    Wang, X.4
  • 22
    • 0000859521 scopus 로고
    • The demand for external auditing: size, debt and ownership influences
    • Chow C. The demand for external auditing: size, debt and ownership influences. The Accounting Review 1982, 57(2):272-291.
    • (1982) The Accounting Review , vol.57 , Issue.2 , pp. 272-291
    • Chow, C.1
  • 23
    • 77951971708 scopus 로고    scopus 로고
    • Selection bias and the big four premium: new evidence using Heckman and matching models
    • Clatworthy M.A., Makepeace G.H., Peel M.J. Selection bias and the big four premium: new evidence using Heckman and matching models. Accounting and Business Research 2009, 39(2):207-233.
    • (2009) Accounting and Business Research , vol.39 , Issue.2 , pp. 207-233
    • Clatworthy, M.A.1    Makepeace, G.H.2    Peel, M.J.3
  • 24
    • 84877120688 scopus 로고    scopus 로고
    • Directors' Views on Accounting and Auditing Requirements for SMEs. Report for Department for Business, Enterprise and Regulatory Reform (BERR): London.
    • Collis, J., 2008. Directors' Views on Accounting and Auditing Requirements for SMEs. Report for Department for Business, Enterprise and Regulatory Reform (BERR): London.
    • (2008)
    • Collis, J.1
  • 25
    • 84865760194 scopus 로고    scopus 로고
    • Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK
    • Collis J. Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK. Accounting and Business Research 2012, 42(4):441-468.
    • (2012) Accounting and Business Research , vol.42 , Issue.4 , pp. 441-468
    • Collis, J.1
  • 29
    • 2142720242 scopus 로고    scopus 로고
    • Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the SEC
    • Dechow P.M., Sloan R.G., Sweeney A.P. Causes and consequences of earnings manipulation: an analysis of firms subject to enforcement actions by the SEC. Contemporary Accounting Research 1996, 13:1-36.
    • (1996) Contemporary Accounting Research , vol.13 , pp. 1-36
    • Dechow, P.M.1    Sloan, R.G.2    Sweeney, A.P.3
  • 30
    • 84865769014 scopus 로고    scopus 로고
    • The impact of voluntary audit on credit ratings: evidence from UK private firms
    • Dedman E., Kausar A. The impact of voluntary audit on credit ratings: evidence from UK private firms. Accounting and Business Research 2012, 42(4):397-418.
    • (2012) Accounting and Business Research , vol.42 , Issue.4 , pp. 397-418
    • Dedman, E.1    Kausar, A.2
  • 31
    • 0000316503 scopus 로고
    • Incidence and circumstances of accounting errors
    • DeFond M.L., Jiambalvo J. Incidence and circumstances of accounting errors. The Accounting Review 1991, 66(3):643-655.
    • (1991) The Accounting Review , vol.66 , Issue.3 , pp. 643-655
    • DeFond, M.L.1    Jiambalvo, J.2
  • 32
    • 34547098825 scopus 로고    scopus 로고
    • Determinants of weaknesses in internal control over financial reporting
    • Doyle J., Ge W., McVay S. Determinants of weaknesses in internal control over financial reporting. Journal of Accounting and Economics 2007, 4:193-223.
    • (2007) Journal of Accounting and Economics , vol.4 , pp. 193-223
    • Doyle, J.1    Ge, W.2    McVay, S.3
  • 33
    • 0002125048 scopus 로고
    • An empirical examination of debt covenant restrictions and accounting-related debt proxies
    • Duke J., Hunt H. An empirical examination of debt covenant restrictions and accounting-related debt proxies. Journal of Accounting and Economics 1990, 12:45-63.
    • (1990) Journal of Accounting and Economics , vol.12 , pp. 45-63
    • Duke, J.1    Hunt, H.2
  • 34
    • 33644692583 scopus 로고    scopus 로고
    • Was Arthur Andersen different? An empirical examination of major accounting firm audits of large clients
    • July
    • Eisenberg T., Macey J. Was Arthur Andersen different? An empirical examination of major accounting firm audits of large clients. Journal of Empirical Legal Studies 2004, 1(July):263-300.
    • (2004) Journal of Empirical Legal Studies , vol.1 , pp. 263-300
    • Eisenberg, T.1    Macey, J.2
  • 35
    • 77953891585 scopus 로고    scopus 로고
    • How do restatements begin? Evidence of earnings management preceding restated financial reports
    • Ettredge M.L., Scholz S., Smith K., Sun L. How do restatements begin? Evidence of earnings management preceding restated financial reports. Journal of Business, Finance and Accounting 2010, 37(3 & 4):332-355.
    • (2010) Journal of Business, Finance and Accounting , vol.37 , Issue.3-4 , pp. 332-355
    • Ettredge, M.L.1    Scholz, S.2    Smith, K.3    Sun, L.4
  • 36
    • 84877146325 scopus 로고    scopus 로고
    • Women in Economic Decision-Making in the EU: Progress Report
    • EU, European Union: Luxembourg.
    • EU, 2012. Women in Economic Decision-Making in the EU: Progress Report. European Union: Luxembourg.
    • (2012)
  • 37
    • 80051770243 scopus 로고    scopus 로고
    • A framework for understanding and researching audit quality
    • Francis J. A framework for understanding and researching audit quality. Auditing: A Journal of Practice and Theory 2011, 30(2):125-152.
    • (2011) Auditing: A Journal of Practice and Theory , vol.30 , Issue.2 , pp. 125-152
    • Francis, J.1
  • 38
    • 84864981598 scopus 로고    scopus 로고
    • The latent demand for bank debt: characterizing discouraged borrowers
    • Freel M., Carter S., Mason C., Tagg S. The latent demand for bank debt: characterizing discouraged borrowers. Small Business Economics 2010, 1(1):1-16.
    • (2010) Small Business Economics , vol.1 , Issue.1 , pp. 1-16
    • Freel, M.1    Carter, S.2    Mason, C.3    Tagg, S.4
  • 39
    • 61849113376 scopus 로고    scopus 로고
    • Financial Restatements: Update of Public Company Trends, Market Impacts, and Regulatory Enforcement Updates
    • GAO, U.S. General Accounting Office, GAO-06-678: Washington, DC.
    • GAO, 2006. Financial Restatements: Update of Public Company Trends, Market Impacts, and Regulatory Enforcement Updates, U.S. General Accounting Office, GAO-06-678: Washington, DC.
    • (2006)
  • 40
    • 34247357337 scopus 로고    scopus 로고
    • Explaining gender differences in tax evasion: the case of Tirana, Albania
    • Gërxhani K. Explaining gender differences in tax evasion: the case of Tirana, Albania. Feminist Economics 2007, 13(2):119-155.
    • (2007) Feminist Economics , vol.13 , Issue.2 , pp. 119-155
    • Gërxhani, K.1
  • 41
    • 39749180406 scopus 로고    scopus 로고
    • The contagion effects of accounting restatements
    • Gleason C., Jenkins N., Johnson W. The contagion effects of accounting restatements. The Accounting Review 2008, 83(1):83-110.
    • (2008) The Accounting Review , vol.83 , Issue.1 , pp. 83-110
    • Gleason, C.1    Jenkins, N.2    Johnson, W.3
  • 45
    • 59049085121 scopus 로고    scopus 로고
    • The importance of distinguishing errors from irregularities in restatement research: the case of restatements and CEO/CFO turnover
    • Hennes K., Leone A.J., Miller B.P. The importance of distinguishing errors from irregularities in restatement research: the case of restatements and CEO/CFO turnover. The Accounting Review 2008, 83(6):1487-1519.
    • (2008) The Accounting Review , vol.83 , Issue.6 , pp. 1487-1519
    • Hennes, K.1    Leone, A.J.2    Miller, B.P.3
  • 46
    • 77951812476 scopus 로고    scopus 로고
    • Auditor independence in a private firm and low litigation risk setting
    • Hope O.-K., Langli J.C. Auditor independence in a private firm and low litigation risk setting. The Accounting Review 2010, 85(2):573-605.
    • (2010) The Accounting Review , vol.85 , Issue.2 , pp. 573-605
    • Hope, O.-K.1    Langli, J.C.2
  • 47
    • 80052451964 scopus 로고    scopus 로고
    • Financial credibility, ownership, and financing constraints in private firms
    • Hope O.-K., Thomas W., Vyas D. Financial credibility, ownership, and financing constraints in private firms. Journal of International Business Studies 2011, 42:935-957.
    • (2011) Journal of International Business Studies , vol.42 , pp. 935-957
    • Hope, O.-K.1    Thomas, W.2    Vyas, D.3
  • 50
    • 84877100897 scopus 로고    scopus 로고
    • ICAEW, £5.6 million - Threat or Opportunity? Institute of Chartered Accountants in England and Wales, London.
    • ICAEW, 2004. £5.6 million - Threat or Opportunity? Institute of Chartered Accountants in England and Wales, London.
    • (2004)
  • 51
    • 77955052969 scopus 로고    scopus 로고
    • Sex differences in tax compliance: differentiating between demographic sex, gender-role orientation, and prenatal masculinization (2D4D)
    • Kastlunger B., Dressler S.G., Kirchler E., Mittone L., Voracek M. Sex differences in tax compliance: differentiating between demographic sex, gender-role orientation, and prenatal masculinization (2D4D). Journal of Economic Psychology 2010, 31:542-552.
    • (2010) Journal of Economic Psychology , vol.31 , pp. 542-552
    • Kastlunger, B.1    Dressler, S.G.2    Kirchler, E.3    Mittone, L.4    Voracek, M.5
  • 52
    • 0035618101 scopus 로고    scopus 로고
    • Explaining rare events in international relations
    • King G., Zeng L. Explaining rare events in international relations. International Organization 2001, 55(3):693-715.
    • (2001) International Organization , vol.55 , Issue.3 , pp. 693-715
    • King, G.1    Zeng, L.2
  • 53
    • 4544259831 scopus 로고    scopus 로고
    • Logistic regression in rare events data
    • King G., Zeng L. Logistic regression in rare events data. Political Analysis 2001, 9(2):137-163.
    • (2001) Political Analysis , vol.9 , Issue.2 , pp. 137-163
    • King, G.1    Zeng, L.2
  • 54
    • 84876327874 scopus 로고    scopus 로고
    • Write-offs and profitability in private firms: disentangling the impact of tax-minimisation incentives
    • European Accounting Review. forthcoming.
    • Kosi, U., Valentincic, A., 2013. Write-offs and profitability in private firms: disentangling the impact of tax-minimisation incentives. European Accounting Review. forthcoming.
    • (2013)
    • Kosi, U.1    Valentincic, A.2
  • 55
    • 38349180534 scopus 로고    scopus 로고
    • Getting to the bottom line: an exploration of gender and earnings quality
    • Krishnan G.V., Parsons L.M. Getting to the bottom line: an exploration of gender and earnings quality. Journal of Business Ethics 2008, 78:65-76.
    • (2008) Journal of Business Ethics , vol.78 , pp. 65-76
    • Krishnan, G.V.1    Parsons, L.M.2
  • 56
    • 84859265570 scopus 로고    scopus 로고
    • Compensation discussion and analysis (CD&A): readability and management obfuscation
    • Laksmana I., Tietz W., Yang Y. Compensation discussion and analysis (CD&A): readability and management obfuscation. Journal of Accounting and Public Policy 2011, 31(2):185-203.
    • (2011) Journal of Accounting and Public Policy , vol.31 , Issue.2 , pp. 185-203
    • Laksmana, I.1    Tietz, W.2    Yang, Y.3
  • 57
    • 76849107687 scopus 로고    scopus 로고
    • On the use of instrumental variables in accounting research
    • Larcker D., Rusticus T. On the use of instrumental variables in accounting research. Journal of Accounting and Economics 2010, 49(3):186-205.
    • (2010) Journal of Accounting and Economics , vol.49 , Issue.3 , pp. 186-205
    • Larcker, D.1    Rusticus, T.2
  • 58
    • 34548289334 scopus 로고    scopus 로고
    • Corporate governance, accounting outcomes and organizational performance
    • Larcker D., Richardson S.A., Tuna I. Corporate governance, accounting outcomes and organizational performance. Accounting Review 2007, 82(4):963-1008.
    • (2007) Accounting Review , vol.82 , Issue.4 , pp. 963-1008
    • Larcker, D.1    Richardson, S.A.2    Tuna, I.3
  • 59
    • 15544381672 scopus 로고    scopus 로고
    • Management ownership and audit firm size
    • Lennox C. Management ownership and audit firm size. Contemporary Accounting Research 2005, 22(1):205-227.
    • (2005) Contemporary Accounting Research , vol.22 , Issue.1 , pp. 205-227
    • Lennox, C.1
  • 60
    • 80155204470 scopus 로고    scopus 로고
    • Voluntary audits versus mandatory audits
    • Lennox C., Pittman J. Voluntary audits versus mandatory audits. The Accounting Review 2011, 86(5):1655-1678.
    • (2011) The Accounting Review , vol.86 , Issue.5 , pp. 1655-1678
    • Lennox, C.1    Pittman, J.2
  • 61
    • 84864293935 scopus 로고    scopus 로고
    • Selection models in accounting research
    • Lennox C., Francis J., Wang Z. Selection models in accounting research. The Accounting Review 2012, 87(2):589-616.
    • (2012) The Accounting Review , vol.87 , Issue.2 , pp. 589-616
    • Lennox, C.1    Francis, J.2    Wang, Z.3
  • 62
    • 33745325611 scopus 로고    scopus 로고
    • Recognition v. disclosure, auditor reliability of stock-compensation and lease information
    • Libby R., Nelson N.W., Hunton J.E. Recognition v. disclosure, auditor reliability of stock-compensation and lease information. Journal of Accounting Research 2006, 44(3):533-560.
    • (2006) Journal of Accounting Research , vol.44 , Issue.3 , pp. 533-560
    • Libby, R.1    Nelson, N.W.2    Hunton, J.E.3
  • 63
    • 31644449594 scopus 로고    scopus 로고
    • When he and she sell seashells: exploring the relationship between management team gender-balance and small firm performance
    • Litz R.A., Folker C.A. When he and she sell seashells: exploring the relationship between management team gender-balance and small firm performance. Journal of Developmental Entrepreneurship 2002, 7(4):341-359.
    • (2002) Journal of Developmental Entrepreneurship , vol.7 , Issue.4 , pp. 341-359
    • Litz, R.A.1    Folker, C.A.2
  • 64
    • 16844366713 scopus 로고    scopus 로고
    • To swear early or not to swear early? An empirical investigation of factors affecting CEO decisions
    • Lobo G., Zhou J. To swear early or not to swear early? An empirical investigation of factors affecting CEO decisions. Journal of Accounting and Public Policy 2005, 24:153-160.
    • (2005) Journal of Accounting and Public Policy , vol.24 , pp. 153-160
    • Lobo, G.1    Zhou, J.2
  • 66
    • 0040665697 scopus 로고    scopus 로고
    • Audit evidence planning: an examination of industry error characteristics
    • Maletta M., Wright A. Audit evidence planning: an examination of industry error characteristics. Auditing: A Journal of Practice and Theory 1996, 15(1):71-86.
    • (1996) Auditing: A Journal of Practice and Theory , vol.15 , Issue.1 , pp. 71-86
    • Maletta, M.1    Wright, A.2
  • 67
    • 0036993691 scopus 로고    scopus 로고
    • Evaluating financial reporting quality: the effects of financial expertise vs. financial literacy
    • McDaniel L., Martin R.D., Maines L.A. Evaluating financial reporting quality: the effects of financial expertise vs. financial literacy. The Accounting Review 2002, 77(Supplement):139-167.
    • (2002) The Accounting Review , vol.77 , Issue.SUPPL. , pp. 139-167
    • McDaniel, L.1    Martin, R.D.2    Maines, L.A.3
  • 68
    • 9744279717 scopus 로고    scopus 로고
    • Covenants and small business lending: the Finnish case
    • Niskanen J., Niskanen M. Covenants and small business lending: the Finnish case. Small Business Economics 2004, 23:137-149.
    • (2004) Small Business Economics , vol.23 , pp. 137-149
    • Niskanen, J.1    Niskanen, M.2
  • 69
    • 13644276064 scopus 로고    scopus 로고
    • The characteristics of firms subject to adverse rulings by the financial reporting review panel
    • Peasnell K.V., Pope P.F., Young S. The characteristics of firms subject to adverse rulings by the financial reporting review panel. Accounting and Business Research 2001, 31(4):291-311.
    • (2001) Accounting and Business Research , vol.31 , Issue.4 , pp. 291-311
    • Peasnell, K.V.1    Pope, P.F.2    Young, S.3
  • 70
    • 77952347761 scopus 로고    scopus 로고
    • Creditors' and shareholders' reporting demands in public versus private firms: evidence from Europe
    • Peek E., Cuijpers R.J.R., Buijink W.F.J. Creditors' and shareholders' reporting demands in public versus private firms: evidence from Europe. Contemporary Accounting Research 2010, 27(1):49-91.
    • (2010) Contemporary Accounting Research , vol.27 , Issue.1 , pp. 49-91
    • Peek, E.1    Cuijpers, R.J.R.2    Buijink, W.F.J.3
  • 71
    • 84863601210 scopus 로고    scopus 로고
    • Differential audit quality, propensity score matching and Rosenbaum Bounds for confounding variables
    • Peel M.J., Makepeace G.H. Differential audit quality, propensity score matching and Rosenbaum Bounds for confounding variables. Journal of Business Finance and Accounting 2012, 39(5&6):606-648.
    • (2012) Journal of Business Finance and Accounting , vol.39 , Issue.5-6 , pp. 606-648
    • Peel, M.J.1    Makepeace, G.H.2
  • 72
    • 1342286168 scopus 로고    scopus 로고
    • Auditor choice and the cost of debt capital for newly public firms
    • Pittman J.A., Fortin S. Auditor choice and the cost of debt capital for newly public firms. Journal of Accounting and Economics 2004, 37:113-136.
    • (2004) Journal of Accounting and Economics , vol.37 , pp. 113-136
    • Pittman, J.A.1    Fortin, S.2
  • 73
    • 84877143794 scopus 로고    scopus 로고
    • Audit industry faces major overhaul. Accountancy Age. March 4th. (accessed 14.05.12).
    • Reed, K., 2011. Audit industry faces major overhaul. Accountancy Age. March 4th. (accessed 14.05.12). http://www.accountancyage.com/aa/news/2031499/firms-auditors-cable.
    • (2011)
    • Reed, K.1
  • 74
    • 0038614862 scopus 로고    scopus 로고
    • Democracy, dictatorship, and dispute initiation
    • Reiter D., Stam A. Democracy, dictatorship, and dispute initiation. The American Political Science Review 2003, 97(2):333-337.
    • (2003) The American Political Science Review , vol.97 , Issue.2 , pp. 333-337
    • Reiter, D.1    Stam, A.2
  • 75
    • 45449123614 scopus 로고
    • Limited information estimators and exogeneity tests for simultaneous probit models
    • Rivers D., Vuong Q. Limited information estimators and exogeneity tests for simultaneous probit models. Journal of Econometrics 1988, 39:347-366.
    • (1988) Journal of Econometrics , vol.39 , pp. 347-366
    • Rivers, D.1    Vuong, Q.2
  • 76
    • 18144420841 scopus 로고    scopus 로고
    • Heterogeneity and causality: unit heterogeneity and design sensitivity in observational studies
    • Rosenbaum P. Heterogeneity and causality: unit heterogeneity and design sensitivity in observational studies. The American Statistician 2005, 59:147-152.
    • (2005) The American Statistician , vol.59 , pp. 147-152
    • Rosenbaum, P.1
  • 80
    • 0032045325 scopus 로고    scopus 로고
    • Accounting for endogeneity when assessing strategy performance: does entry model choice affect FDI survival?
    • Shaver J. Accounting for endogeneity when assessing strategy performance: does entry model choice affect FDI survival?. Management Science 1998, 44(4):571-585.
    • (1998) Management Science , vol.44 , Issue.4 , pp. 571-585
    • Shaver, J.1
  • 82
    • 51249097793 scopus 로고    scopus 로고
    • Earnings management and audit quality in Europe: evidence from the private client segment market
    • Van Tendeloo B., Vanstraelen A. Earnings management and audit quality in Europe: evidence from the private client segment market. European Accounting Review 2008, 17(3):447-469.
    • (2008) European Accounting Review , vol.17 , Issue.3 , pp. 447-469
    • Van Tendeloo, B.1    Vanstraelen, A.2
  • 84
    • 33747168251 scopus 로고
    • Information quality and discretionary disclosure
    • Verrecchia R. Information quality and discretionary disclosure. Journal of Accounting and Economics 1990, 12:365-380.
    • (1990) Journal of Accounting and Economics , vol.12 , pp. 365-380
    • Verrecchia, R.1
  • 86
    • 0037409183 scopus 로고    scopus 로고
    • Earnings management and corporate governance: the role of the board and the audit committee
    • Xie B., Davidson W., DaDalt P. Earnings management and corporate governance: the role of the board and the audit committee. Journal of Corporate Finance 2003, 9(3):295-316.
    • (2003) Journal of Corporate Finance , vol.9 , Issue.3 , pp. 295-316
    • Xie, B.1    Davidson, W.2    DaDalt, P.3
  • 87
    • 33747187779 scopus 로고    scopus 로고
    • Intra-industry effects of earnings restatements due to accounting irregularities
    • Xu T., Najand M., Ziegenfuss D. Intra-industry effects of earnings restatements due to accounting irregularities. Journal of Business Finance and Accounting 2006, 33(5&6):696-714.
    • (2006) Journal of Business Finance and Accounting , vol.33 , Issue.5-6 , pp. 696-714
    • Xu, T.1    Najand, M.2    Ziegenfuss, D.3
  • 88
    • 34248349139 scopus 로고    scopus 로고
    • Audit committee quality, auditor independence, and internal control weaknesses
    • Zhang Y., Zhou J., Zhou N. Audit committee quality, auditor independence, and internal control weaknesses. Journal of Accounting and Public Policy 2007, 26:300-327.
    • (2007) Journal of Accounting and Public Policy , vol.26 , pp. 300-327
    • Zhang, Y.1    Zhou, J.2    Zhou, N.3
  • 89
    • 79953787282 scopus 로고    scopus 로고
    • Synergy, coordination costs and diversification choices
    • Zhou Y. Synergy, coordination costs and diversification choices. Strategic Management Journal 2011, 32(6):624-639.
    • (2011) Strategic Management Journal , vol.32 , Issue.6 , pp. 624-639
    • Zhou, Y.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.