Determinants of Prior Period Error Reporting Types : Focusing on Characteristics of Auditors and Managers
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 오명전 | - |
dc.contributor.author | 이재홍 | - |
dc.date.accessioned | 2022-04-19T10:27:13Z | - |
dc.date.available | 2022-04-19T10:27:13Z | - |
dc.date.issued | 2011-12 | - |
dc.identifier.issn | 1229-3342 | - |
dc.identifier.uri | https://scholarworks.sookmyung.ac.kr/handle/2020.sw.sookmyung/147707 | - |
dc.format.extent | 33 | - |
dc.language | 영어 | - |
dc.language.iso | ENG | - |
dc.publisher | 대한회계학회 | - |
dc.title | Determinants of Prior Period Error Reporting Types : Focusing on Characteristics of Auditors and Managers | - |
dc.type | Article | - |
dc.publisher.location | 대한민국 | - |
dc.identifier.bibliographicCitation | 회계연구, v.16, no.4, pp 295 - 327 | - |
dc.citation.title | 회계연구 | - |
dc.citation.volume | 16 | - |
dc.citation.number | 4 | - |
dc.citation.startPage | 295 | - |
dc.citation.endPage | 327 | - |
dc.identifier.kciid | ART001622618 | - |
dc.description.isOpenAccess | N | - |
dc.description.journalRegisteredClass | kci | - |
dc.subject.keywordPlus | The Prior Period Error Corrections | - |
dc.subject.keywordPlus | Restatements | - |
dc.subject.keywordPlus | Income Statement Adjustment | - |
dc.subject.keywordPlus | Big 4 Auditors | - |
dc.subject.keywordPlus | Audit Tenure | - |
dc.subject.keywordPlus | Initial Audit | - |
dc.subject.keywordPlus | Engagements | - |
dc.subject.keywordPlus | Income Smoothing | - |
dc.subject.keywordPlus | Conservatism | - |
dc.identifier.url | https://kiss.kstudy.com/thesis/thesis-view.asp?key=3886674 | - |
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