ScholarWorks@Sookmyung Women's University: Park, Jong Sung

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Park, Jong Sung (박종성)

경상대학 (경영학부)

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audit quality:4||감사품질:4||이익조정:4||Earnings Management:3||auditor change:3||Securities Class Action:3||소송위험:3||감사투입시간:2||enforcement:2||Supervisory Institution:2||fair value based method:2||Audit Failure:2||Tax Education:2||New International Standard on Auditing(New ISA):2||Improvements of Tax Education:2||Numerical Analysis:2||audit fee discount:2||general accounting:2||재무제표 재작성:2||국제회계기준:2||Baysian Nash Equilibrium:2||government debt:2||government finance statistics manual:2||government fund:2||initial audit:2||litigation risk:2||Act on External Audit of Stock Companies:2||Inspection of Auditor:2||minimum value based method:2||Profitability:2||Collusion:2||Japanese Firms:2||분식회계:2||Compensation for Damage:2||Department Store:2||KIS Value.:2||special accounting:2||compensation cost:2||consolidated financial statement:2||stock option:2||ROIC(return on invested capital):2||표준감사투입시간:2||systems of national accounting:2||Financial Supervisory Service:2||Reality of Tax Education:2||한국공인회계사회:2||Foreign Direct Investment:2||Fraudulent Accounting:2||Korean Market:2||Accounting Fraud:2||IASB:2||Discount Store:2||감사보수:2||Discretionary Accruals:2||Management Earnings Forecasts:2||감사인 교체:2||외부감사:2||Supervision of Audit Reports:2||Standard audit hours:1||Structural Model:1||Systematic Review:1||Total accruals:1||administrative issues:1||annual report:1||audit engagement:1||audit fees:1||audit hours:1||audit opinion:1||auditing:1||average audit hours:1||biases:1||change of largest shareholder:1||class action concerning stock:1||classification shifting:1||corporate sustainability:1||corporate transparency:1||correction of prior period errors in financial statements:1||cost of debt:1||credit rating:1||debt mix:1||domestic individual investors:1||domestic institutional investors:1||downsizing:1||dynamic relationship:1||earnings management:1||emotions:1||employees:1||external audit:1||financial performance:1||financial restatement:1||financial restatements:1||financial soundness of client:1||financial statements error:1||foreign investors:1||frequent change of the largest shareholder:1||goingconcern opinion:1||long term unprotected debt:1||management earnings forecasts:1||operating income:1||overinvestment:1||productivity rate:1||project financing payment guarantee:1||prospect theory:1||public recapitalization:1||quality of earnings:1||short to medium term debt:1||stable cash flows:1||standard audit hours:1||survey:1||the association between accounting information and stock price:1||the motives for accounting fraud:1||unfaithful disclosure designation:1||감독기관:1||감리:1||감사계약:1||감사보고서 발행시차:1||감사보고서감리:1||감사보고시차:1||감사보수 할인:1||감사의견:1||감사인의 보수성:1||감사품질.:1||감정:1||개발비:1||경영자 이익예측치:1||계속기업 불확실성:1||공정가치 평가:1||관리종목:1||국가부채:1||국내개인투자자:1||국내기관투자자:1||국민계정체계:1||금융감독원:1||금융보증부채:1||기금:1||기업승계:1||단기은행부채:1||담합:1||메타분석:1||백화점:1||베이지안 내쉬균형:1||부실감사:1||부실평가:1||부채구조:1||분기검토:1||분기보고서:1||비정상감사보수:1||사업보고서:1||삶의 만족도:1||상속세 및 증여세:1||설문연구:1||세무학 교육(Tax Education):1||세무학 교육의 개선(Improvements of Tax Education):1||세무학 교육의 현황(Reality of Tax Education):1||손상차손:1||손해배상액:1||수익성:1||수정 Jones 모형:1||수치분석:1||신국제감사기준:1||신뢰성:1||신용등급:1||안정적 현금흐름:1||역학관계:1||연결재무제표:1||연구개발지출:1||영업이익:1||외국인투자자:1||외부평가기관 실명제:1||우발부채:1||원칙중심 회계:1||유동재량발생액:1||이익반응계수:1||이익의 질:1||일반회계:1||자본재조정거래:1||자본화비율:1||장기비보호채권:1||재량발생액:1||재량적 발생액:1||재무제표 왜곡가능성:1||재무제표 왜곡표시:1||적격평가기관:1||전기오류수정:1||전망이론:1||정부재정통계지침:1||주식회사의 외부감사에 관한 법률:1||중소기업:1||증권관련 집단소송제도:1||증권관련집단소송:1||증권관련집단소송제도:1||집단소송제:1||체계적 리뷰:1||초도감사:1||총 손해액:1||총발생액:1||최대주주변경:1||타인자본비용:1||테마감리:1||통합구조모형:1||투하자본회전율:1||특기사항:1||특별회계:1||편향:1||평균감사투입시간:1||표준감사시간:1||품질관리감리:1||프로젝트파이낸싱:1||피감사회사의 재무건전성:1||피해주식수량:1||할인점:1||항목분류 조정:1||행복:1||회계부정:1||회계정보와 주가와의 관련성:1||1주당 손해액:1||휴리스틱:1||Abnormal audit fees:1||Aggregate Damages:1||Audit Quality:1||Audit Report Lag:1||Audit fees:1||Audit hours:1||Audit quality.:1||Auditor Conservatism:1||Capitalization ratio:1||Contingent Liability:1||Corporate succession:1||Current Discretionary Accrual:1||Cyber IR:1||D expenditure:1||Damage per Share:1||Development cost:1||Discretionary accruals:1||Earnings Response Coefficient(ERC).:1||Earnings management:1||Explanatory Paragraph:1||Fair Value Measurement:1||Financial Guarantee Liability:1||Happiness:1||Heuristics:1||IPA(ImportancePerformance Analysis):1||IR(Invest Relation):1||Impairment loss:1||Inheritance Tax and Gift Tax Act:1||Insolvency Assessment:1||International Financial Reporting Standards:1||Jones model:1||Jones 모형:1||Korea:1||Korean Institute for Certified Public Accountants(KICPA):1||Korean Institute of Certified Public Accountants:1||Lag in Issuance of Audit Report:1||Leverage:1||Life Satisfaction:1||Litigation Risk:1||MetaAnalysis:1||Modified Jones model:1||Number of Shares Damaged:1||PF Loan Guarantee:1||PF 지급보증:1||Principlebased accounting:1||Project Financing:1||Qualified Evaluation Agencies:1||Quarterly Report:1||Quarterly Review:1||R&:1||Real Name System of External Evaluating Agencies:1||Regulatory supervision.:1||Reliability:1||SME:1||SWB:1||Securities Class Action Litigation:1||Standard Audit Hour:1||

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Sookmyung Women's University. Cheongpa-ro 47-gil 100 (Cheongpa-dong 2ga), Yongsan-gu, Seoul, 04310, Korea 02-710-9127

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