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Volumn 13, Issue 3, 1998, Pages 155-158

Creative accounting: The auditor effect

Author keywords

Accounting principles; Auditing; Creative accounting

Indexed keywords


EID: 84993108424     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686909810208047     Document Type: Article
Times cited : (9)

References (11)
  • 1
    • 0040054520 scopus 로고
    • A comparison of client characteristics by auditor attributes: implications for the auditor selection process
    • Cravens, K.S., Flagg, J.C. and Glover, H.D. (1994, “A comparison of client characteristics by auditor attributes: implications for the auditor selection process” Managerial Auditing Journal, Vol. 9 No. 3, pp. 27-36.
    • (1994) Managerial Auditing Journal , vol.9 , Issue.3 , pp. 27-36
    • Cravens, K.S.1    Flagg, J.C.2    Glover, H.D.3
  • 2
    • 0003342765 scopus 로고
    • Comparison of audit methodologies of large accounting firms
    • American Accounting Association, Savasota, Florida.
    • Cushing, B.E. and Loebbecke, J.K. (1986, “Comparison of audit methodologies of large accounting firms”, Studies in Accounting Research, No. 26, American Accounting Association, Savasota, Florida.
    • (1986) Studies in Accounting Research , Issue.26
    • Cushing, B.E.1    Loebbecke, J.K.2
  • 3
    • 0002297109 scopus 로고
    • Inherent risk assessment and audit firm technology: a contrast in world theories
    • Dirsmith, M.W. and Haskins, M.E. (1991, “Inherent risk assessment and audit firm technology: a contrast in world theories”, Accounting, Organizations and Society, Vol. 16 No. 1, pp. 61-90.
    • (1991) Accounting, Organizations and Society , vol.16 , Issue.1 , pp. 61-90
    • Dirsmith, M.W.1    Haskins, M.E.2
  • 4
    • 0001691607 scopus 로고
    • The analysis of industry specific auditor concentration: towards an explanatory model
    • July
    • Eichenseher, J. and Danos, P. (1981, “The analysis of industry specific auditor concentration: towards an explanatory model”, The Accounting Review, July, pp. 479-92.
    • (1981) The Accounting Review , pp. 479-492
    • Eichenseher, J.1    Danos, P.2
  • 5
    • 38249042365 scopus 로고
    • Audit technology and preferences for auditing standards
    • Kinney, W. (1986, “Audit technology and preferences for auditing standards”, Journal of Accounting and Economics, pp. 73-89.
    • (1986) Journal of Accounting and Economics , pp. 73-89
    • Kinney, W.1
  • 6
    • 0000124312 scopus 로고
    • Consistency expectations: materiality judgements and audit firm structure
    • April>
    • Morris, M. and Nichols, W. (1988, “Consistency expectations: materiality judgements and audit firm structure”, The Accounting Review, April>, pp. 237-54.
    • (1988) The Accounting Review , pp. 237-254
    • Morris, M.1    Nichols, W.2
  • 8
    • 84993053031 scopus 로고    scopus 로고
    • Structure versus judgement in the audit process: a test of Kinney's classification
    • University of South Australia Seminar Series, Adelaide, SA.
    • Smith, M., Fiedler, B. and Kestel, J. (1997, “Structure versus judgement in the audit process: a test of Kinney's classification”, University of South Australia Seminar Series, Adelaide, SA.
    • (1997)
    • Smith, M.1    Fiedler, B.2    Kestel, J.3
  • 10
    • 84908772467 scopus 로고
    • Future directions in auditing research
    • Summer
    • Stringer, K.W. (1981, “Future directions in auditing research”, The Auditor's Report, Summer, pp. 3-4.
    • (1981) The Auditor's Report , pp. 3-4
    • Stringer, K.W.1
  • 11
    • 38249030888 scopus 로고
    • The effects of audit technology on auditor efficiency: auditing and the timeliness of client earnings announcements
    • Williams, D.D. and Dirsmith, M.W. (1988, “The effects of audit technology on auditor efficiency: auditing and the timeliness of client earnings announcements”, Accounting, Organizations and Society, pp. 487-512.
    • (1988) Accounting, Organizations and Society , pp. 487-512
    • Williams, D.D.1    Dirsmith, M.W.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.