감사인의 계속기업 불확실성에 대한 판단시 영향을 미치는 요인 = A study of the Factors Associated with Auditors’ Decision of Going-concern Uncertainty

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 선행연구
• Ⅲ. 연구설계
• Ⅳ. 실증 분석 결과
• Ⅴ. 결론
• 참고문헌
• Abstract

참고문헌 (Reference)

1 한국공인회계사회, "회계감사준칙" 2001

2 김영청, "재무제표분석" 삼영사. 1998

3 and K. Schwartz, "The auditor's report for companies facing bankruptcy. The Journal of Commercial Bank Lending" 42-52, 1986

4 NY, "Statement on Auditing Standards No. 59. 1988. The Auditor's Consideration of an Entity's Ability to Continue in Existence. New York" 1988

5 NY, "Statement on Auditing Standards No. 34. 1981. The Auditor's Consideration of an Entity's Ability to Continue in Existence. New York" 1981

6 July, "Predicting audit qualifications with financial and market variables. The Accounting Review" 431-54, 1987

7 Levitan, "Indicators of exceptions to the going-concern assumption. Auditing A Journal of Practice & Theoty" 26-39, 1985

8 Bell, "Empirical analysis of audit uncertainty qualifications. Journal of Accounting Research" 350-70, 1991

9 Chen, "Default on debt obligations and the issuance of going-concern opinions. Auditing A Journal of Practice & Theory" 30-49, 1992

10 E, "Auditors' adoptions of SAS No. 58 audit reports. Accounting Horizons" 76-82, 1990

11 Mutchler, "Auditor's perception of the going-concern opinion. Auditing A Journal of Practice & Theory" 17-30, 1984

12 Farmer, "An investigation of the impact of economic and organizational factors on auditor independence. Auditing A Journal of Practice & Theory" 1-14, 1987

13 Kida, "An investigation into auditor's continuity and related qualification judgement. Journal of Accounting Research" 506-23, 1980

14 Menon, "An empirical investigation of audit qualification decisions in the presence of going-concern uncertainties. Contemporary Accounting Research" 302-15, 1987

15 "American Institute of Certified Public Accountants. Statement on Auditing Standards" (34) : 1981

16 N, "Abnormal stock returns associated with media disclosures of qualified audit opinions. Journal of Accounting and Economics" 1-25, 1986

17 "A review and implications for future research. Journal of Accounting Literature" 9 : 39-64, 1990

18 "A multivariate analysis of the auditor's going-concern opinion decision. Journal of Accounting Research" 668-82, 1985

19 Empirical evidence regarding the auditor's going-concern opinion decision. Auditing, "A Journal of Practice & Theory" 148-63, 1986