Does the Audit Committee Enhance Reliability and Value Relevance of Accounting Earnings?

목차 (Table of Contents)

• 요약
• Ⅰ. Introduction
• Ⅱ. Review of Previous Studies
• Ⅲ. Research Design
• Ⅳ. Empirical Results
• Ⅴ. Conclusion
• References
• Abstract

참고문헌 (Reference)

1 손성규, "감사위원회의 효과: 회계오류를 중심으로" 한국회계학회 29 (29): 61-90, 2004

2 조문기, "감사위원회 제도가 이익의 정보효과에 미치는 영향" 한국공인회계사회 41 (41): 95-121, 2005

3 이상철, "감사위원회 도입이 이익조정에 미치는 영향" 한국회계학회 28 (28): 143-172, 2003

4 Jensen, M. C., "Theory of the Firm: Managerial젨젨젨 Behavior, Agency Costs and Ownership Structure" 3 : 305-360, 1976

5 Choi, J. H., "The Role of Audit Committees in젨젨젨 Decreasing Earnings Management: Korean Evidence" 1 : 1-36, 2004

6 Jeon, K. A., "The Relationship between New Audit Committee Establishment and Earnings Management" 29 : 143-177, 2004a

7 Park, J. S., "The Reform of Accounting Systems and the Usefulness of Accounting Information" 28 : 105-134, 2003

8 Hayn, C, "The Information Content of Losses" 20 : 125-153, 1995

9 Bradbury, M., "The Incentive for Voluntary Audit Committee Formation" 13 : 121-139, 1990

10 Moon, S. H., "The Corporate Governance, Earnings Persistence and Value Relevance" 23 : 1-28, 2005

11 Wild, J., "The Audit Committee and Earnings Quality" 11 : 247-276, 1996

12 Blue Ribbon Committee, "Report and Recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committee. The New York Stock Exchange and the National Association of Securities Dealers"

13 Cho, M. H., "Ownership Structure, Investment and the Corporate Value: An Empirical Analysis" 47 : 103-121, 1998

14 An, H. B., "Ownership Structure and the Informativeness of Accounting Earnings" 27 : 1-30, 2002

15 Jung, K. Y., "Ownership Structure and Earnings Informativeness: Evidence from Korea" 31 : 1707-1727, 2002

16 Morck, R., "Management ownership and market valuation: An empirical analysis" 20 : 293-315, 1988

17 Han, B. H, "Has the Usefulness of Accounting Earnings Information Improved in the Korean Stock Market?" 23 : 1-24, 1998

18 Brown, L. P., "Evaluation of Alternative Proxies for the Market's Assessment of Unexpected Earnings" 9 : 159-194, 1987

19 Collins, D. W., "Equity Valuation and Negative Earnings: The Role of Book Value of Equity" 74 : 29-61, 1999

20 Paek, W. S., "Effect of Persistence of Abnormal Earnings on Relative Pricing Multiples in Book Value of Equity and Earnings" 24 : 61-81, 1999

21 Ohlson, J. A., "Earnings, Book Values, and Dividends in Security Valuation" 11 : 661-687, 1995

22 Xie, B., "Earnings management and corporate governance: the role of the board and the audit committee" 9 : 295-316, 2003

23 Easton, P. D., "Earnings as an Explanatory Variable for Returns" 29 : 19-36, 1991

24 Dechow, P., "Detecting Earnings Management" 70 : 193-225, 1995

25 Park, J. I., "Corporate Governance and Earnings Management: View from the Largest Shareholder's Holding" 28 : 135-172, 2003

26 Abbott, L. J., "Auditor Selection an Audit Committee Characteristics" 19 : 47-66, 2000

27 Klein, A, "Audit committee, board of director characteristics, and earnings?management" 33 : 375-400, 2002

28 McMullen, D., "Audit Committee Performance: An Investigation of the젨젨?Consequences Associated with Audit Committee" 15 : 87-103, 1996

29 Abbott, L. J., "Audit Committee Characteristics and Restatement" 23 : 69-87, 2004

30 Ball, R. J., "An Empirical Evaluation of Accounting Income Numbers" 6 : 159-178, 1968

31 Beasley, M., "An Empirical Analysis of the Relation Between the Board of?Director Composition and Financial Statement Fraud" 71 : 443-465, 1996

32 Jeon, K. A., "A Study on the Value Relevance of Cost Efficiency" 29 : 167-197, 2004b

33 Lee, S. Y., "A Study of the Relation between the Corporate Governance of South Korea and Firm Value" 42 : 319-357,

34 Kim, J. J, "A Study of the Impact of Signs of Earnings Level and Change and Earnings Management on the Earnings Response Coefficient" 25 : 1-25, 2000

35 Hollander, M, "A Distribution-Free Test of Parallelism" 65 : 387-394, 1970