내부회계관리제도 적용대상 기업 축소의 외감법 개정에 대한 평가 = Reduction of the Application Scope of Internal Accounting Control System: Related to the Revision of External Audit Law in Korea

참고문헌 (Reference)

1 이명곤, "중소기업 내부통제제도의 구축방향" 한국회계학회 14 (14): 37-67, 2005

2 이명곤, "내부회계관리제도의 중요한 취약점과 기업특성" 한국회계정보학회 25 (25): 161-194, 2007

3 조현우, "내부회계관리제도와 회계정보의 신뢰성" 한국공인회계사회 (44) : 119-145, 2006

4 남택진, "내부회계관리제도모범규준이 이익 조정에 미친 영향 분석" 한국공인회계사회 (48) : 173-204, 2008

5 정석우, "내부회계관리제도모범규준 개선방안" 내부회계관리제도운영위원회 2008

6 신현걸, "내부회계관리제도 검토보고 현황 분석" 한국회계학회 16 (16): 107-128, 2007

7 권수영, "내부통제와 내부회계관리제도" 한국회계학회 2006

8 권수영, "강화된 내부회계관리제도의 원활한 국내 정착방안에 대한 연구" 한국회계학회 15 (15): 115-146, 2006

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26 DeAngelo, H, "Accounting Choice in Troubled Companies" 17 : 113-143, 1994

27 Francis, J, "Accounting Accruals and Auditor Reporting Conservatism" 16 : 135-165, 1999