메뉴 건너뛰기




Volumn 20, Issue 1, 2007, Pages 37-46

Assigned Auditors and Market Valuation: Korean Evidence

Author keywords

Accounting disclosures; Auditors; Korea

Indexed keywords


EID: 84992975012     PISSN: 10309616     EISSN: None     Source Type: Journal    
DOI: 10.1108/10309610780000688     Document Type: Article
Times cited : (6)

References (20)
  • 1
    • 0043076255 scopus 로고    scopus 로고
    • Do nonaudit services compromise auditor independence? Further evidence
    • Ashbaugh, H., LaFond, R., and Mayhew, B. (2003), “Do nonaudit services compromise auditor independence? Further evidence”, The Accounting Review, vol.78 (3), pp. 611-639.
    • (2003) The Accounting Review , vol.78 , Issue.3 , pp. 611-639
    • Ashbaugh, H.1    LaFond, R.2    Mayhew, B.3
  • 2
    • 84993108288 scopus 로고    scopus 로고
    • The effect of auditor designation on discretionary accruals: Auditor rotation and retention requirements in the Korean audit service market
    • Korea University and Chungnam National University
    • Bae, G., Kwon, S., and Rho, J. (2004), “The effect of auditor designation on discretionary accruals: Auditor rotation and retention requirements in the Korean audit service market”, Working paper, Korea University and Chungnam National University.
    • (2004) Working paper
    • Bae, G.1    Kwon, S.2    Rho, J.3
  • 3
    • 84993108278 scopus 로고    scopus 로고
    • Earnings management and auditor conservatism: Effects of SEC enforcement actions
    • Bannister, J. and Wiest, D. (2001), “Earnings management and auditor conservatism: Effects of SEC enforcement actions”, Managerial Finance, vol.7 (12), pp.57-71.
    • (2001) Managerial Finance , vol.7 , Issue.12 , pp. 57-71
    • Bannister, J.1    Wiest, D.2
  • 4
    • 0002437989 scopus 로고    scopus 로고
    • Relative valuation roles of equity book value and net income as a function of financial health
    • Barth, M., Beaver, W., and Landsman, W. (1998), “Relative valuation roles of equity book value and net income as a function of financial health”, Journal of Accounting and Economics, vol.25, pp. 1-34.
    • (1998) Journal of Accounting and Economics , vol.25 , pp. 1-34
    • Barth, M.1    Beaver, W.2    Landsman, W.3
  • 5
    • 0031498138 scopus 로고    scopus 로고
    • The conservatism principle and the asymmetric timeliness of earnings
    • Basu, S. (1997), “The conservatism principle and the asymmetric timeliness of earnings”, Journal of Accounting and Economics, vol.24, pp.3-37.
    • (1997) Journal of Accounting and Economics , vol.24 , pp. 3-37
    • Basu, S.1
  • 6
    • 84997989052 scopus 로고    scopus 로고
    • 2005-It's Here, Ready or Not: A Review of the Australian Financial Reporting Framework
    • Brown, P. and Tarca, A. (2005), “2005-It's Here, Ready or Not: A Review of the Australian Financial Reporting Framework”, Australian Accounting Review, vol. 15(2), pp.68-78.
    • (2005) Australian Accounting Review , vol.15 , Issue.2 , pp. 68-78
    • Brown, P.1    Tarca, A.2
  • 7
    • 84976618148 scopus 로고    scopus 로고
    • A study on the appropriateness of audit fees in Korea
    • Choi, K. and Joo, I. (1998), “A study on the appropriateness of audit fees in Korea”, Korean Accounting Journal, vol.7 (1), pp.61-86.
    • (1998) Korean Accounting Journal , vol.7 , Issue.1 , pp. 61-86
    • Choi, K.1    Joo, I.2
  • 8
    • 1542535276 scopus 로고    scopus 로고
    • Auditor conservatism and reported earnings
    • Chung, R., Firth, M., and Kim, J. (2003), “Auditor conservatism and reported earnings”, Accounting and Business Research, vol.33 (1), pp.19-32.
    • (2003) Accounting and Business Research , vol.33 , Issue.1 , pp. 19-32
    • Chung, R.1    Firth, M.2    Kim, J.3
  • 9
    • 0242679752 scopus 로고    scopus 로고
    • Client importance, nonaudit services, and abnormal accruals
    • Chung, H. and Kallapur, S. (2003), “Client importance, nonaudit services, and abnormal accruals”, The Accounting Review, vol.78 (4), pp.931-955.
    • (2003) The Accounting Review , vol.78 , Issue.4 , pp. 931-955
    • Chung, H.1    Kallapur, S.2
  • 10
    • 0031498152 scopus 로고    scopus 로고
    • Changes in the value-relevance of earnings and book values over the past forty years
    • Collins, D., Maydew, E., and Weiss, I., (1997), “Changes in the value-relevance of earnings and book values over the past forty years”, Journal of Accounting and Economics, vol.24, pp.39-67.
    • (1997) Journal of Accounting and Economics , vol.24 , pp. 39-67
    • Collins, D.1    Maydew, E.2    Weiss, I.3
  • 11
    • 0033434674 scopus 로고    scopus 로고
    • Equity valuation and negative earnings: The role of book value and equity
    • January
    • Collins, D., Pincus, M., and Xie, H. (1999), “Equity valuation and negative earnings: The role of book value and equity”, The Accounting Review, vol.74 (January), pp.29-61.
    • (1999) The Accounting Review , vol.74 , pp. 29-61
    • Collins, D.1    Pincus, M.2    Xie, H.3
  • 12
    • 0037219731 scopus 로고    scopus 로고
    • Market valuations in the new economy: An investigation of what has changed
    • Core, J., Guay, W., and Buskirk, A. (2003), “Market valuations in the new economy: An investigation of what has changed”, Journal of Accounting and Economics, vol.34, pp.43-67.
    • (2003) Journal of Accounting and Economics , vol.34 , pp. 43-67
    • Core, J.1    Guay, W.2    Buskirk, A.3
  • 13
    • 0000915988 scopus 로고    scopus 로고
    • Accounting accruals and auditor reporting conservatism
    • Francis, J. and Krishnan, J. (1999), “Accounting accruals and auditor reporting conservatism”, Contemporary Accounting Research, vol.16 (1), pp.135-165.
    • (1999) Contemporary Accounting Research , vol.16 , Issue.1 , pp. 135-165
    • Francis, J.1    Krishnan, J.2
  • 14
    • 0036990914 scopus 로고    scopus 로고
    • The relation between auditors' fees for nonaudit services and earnings management
    • Supplement
    • Frankel, R., Johnson, M., and Nelson, K. (2002), “The relation between auditors' fees for nonaudit services and earnings management”, The Accounting Review, vol. 77 (Supplement), pp.71-105.
    • (2002) The Accounting Review , vol.77 , pp. 71-105
    • Frankel, R.1    Johnson, M.2    Nelson, K.3
  • 15
    • 84992934201 scopus 로고    scopus 로고
    • Audit and non-audit fees and capital market perceptions of auditor independence
    • US Securities and Exchange Commission, Purdue University, and SUNY-Oldwestbury
    • Ghosh, A., Kallapur, S., and Moon. D. (2004), “Audit and non-audit fees and capital market perceptions of auditor independence”, Working paper, US Securities and Exchange Commission, Purdue University, and SUNY-Oldwestbury.
    • (2004) Working paper
    • Ghosh, A.1    Kallapur, S.2    Moon, D.3
  • 16
    • 58149210589 scopus 로고
    • The information content of losses
    • Hayn, C. (1995), “The information content of losses”, Journal of Accounting and Economics, vol.20 (2), pp.125-153.
    • (1995) Journal of Accounting and Economics , vol.20 , Issue.2 , pp. 125-153
    • Hayn, C.1
  • 17
    • 1542713725 scopus 로고    scopus 로고
    • Auditor conservatism, asymmetric monitoring, and earnings management
    • Kim, J., Chung, R., and Firth, M. (2003), “Auditor conservatism, asymmetric monitoring, and earnings management”, Contemporary Accounting Research, vol.20 (2), pp.323-359.
    • (2003) Contemporary Accounting Research , vol.20 , Issue.2 , pp. 323-359
    • Kim, J.1    Chung, R.2    Firth, M.3
  • 18
    • 84992957503 scopus 로고    scopus 로고
    • Selective auditor rotation and earnings management: Evidence from Korea
    • Hong Kong Polytechnic University and Hankuk University of Foreign Studies
    • Kim, J., Min, C., and Yi, C. (2004), “Selective auditor rotation and earnings management: Evidence from Korea”, Working paper, Hong Kong Polytechnic University and Hankuk University of Foreign Studies.
    • (2004) Working paper
    • Kim, J.1    Min, C.2    Yi, C.3
  • 19
    • 84993035530 scopus 로고    scopus 로고
    • Sarbanes-Oxley and the Future of Accounting
    • McClelland, P., and Stanton, P. (2004), “Sarbanes-Oxley and the Future of Accounting”, Australian Accounting Review, vol.14 (2), pp.91-96.
    • (2004) Australian Accounting Review , vol.14 , Issue.2 , pp. 91-96
    • McClelland, P.1    Stanton, P.2
  • 20
    • 84984180909 scopus 로고
    • Earnings, book values, and dividends in equity valuation
    • Ohlson, J. (1995), “Earnings, book values, and dividends in equity valuation”, Contemporary Accounting Research, vol.11, pp.661-687.
    • (1995) Contemporary Accounting Research , vol.11 , pp. 661-687
    • Ohlson, J.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.