분식회계기업의 적발 = The Detection of GAAP Violation

참고문헌 (Reference)

1 노준화, "회계실패사례분석 및 회계실패방지를 위한 개선방안: 경영환경, 회계환경, 간사환경 및 감리환경을 중심으로" 한국회계학회 13 (13): 155-180, 2004

2 최관, "회계부정기업의 특성에 대한 연구: 감리지적기업을 중심으로" 28 (28): 211-243, 2003

3 박종성, "피감사회사 특성과 감사인 특성을 이용한 감리지적 예측" 24 (24): 1-32, 1999

4 김문철, "전기수정항목을 통한 이익조정행위에 대한 연구: 이익유연화를 중심으로" 21 (21): 123-142, 1996

5 최관, "이익조정과 이익조작 연구의 검토" 한국회계학회 2003

6 고종권, "이익조작지수를 이용한 회계부정 적발" 한국공인회계사회 (43) : 219-243, 2006

7 윤순석, "영업현금흐름에 따른 이익관리 현상에 대한 연구" 23 (23): 107-126, 1998

8 권선국, "분식회계예방교육사례" 한국회계학회 14 (14): 153-180, 2005

9 김광윤, "분식회계에 대응한 기업의 윤리와 감사인의 책임" 20 (20): 193-219, 2003

10 최관, "감리지적기업의 이익조작에 V관한 실증적 연구" 23 (23): 133-161, 1998

11 Lerman, "The Estimation of Choice Probabilities from Choice Based Samples" eco (eco): 19771977-1988

12 Healy, "The Effect of Bonus Schemes on Accounting Decisions" 85-107, 1985

13 "The Detection of Earnings Manipulation" Duke University 1994

14 Beneish, M. D., "The Detection of Earnings Manipulation" 55 : 24-36, 1999

15 Leftwich, "Predicting Audit Qualifications with Financial and Market Variables" 642-650, 1987

16 Zmijewski, "Methodological Issue Related to the Estimation of Financial Distress Prediction Models Journal of Accounting Research 22" 59-82, 1984

17 Watts, "Lawsuit against Auditors Journal of Accounting Research 32" 65-93, 1994

18 January, "Journal of Accounting and Economics 17" 145-176, 1994

19 Beasley, M. S, "Fraudulent Financial Reporting: 1987-1997 An Analysis of U.S. Public Companies" 1999

20 Burgstahler, D. C, "Earnings Management to Avoid Earnings Decreases and Losses" 24 : 99-126, 1997

21 Jones, "Earnings Management during Import Relief Investigation" 1991193-228

22 Beneish. M. D., "Detecting GAAP Violation: Implication for Assessing Earnings Management among Firms with Extreme Financial Performance" 16 : 271-309, 1997

23 Dechow, P, "Causes and Consequences of Earnings Manipulations: An Analysis of Firms Subject to Enforcement Actions by the SEC" 13 : 1-36, 1996

24 DeAngelo, "Accounting Number as Market Valuation Substitutes A Study of Management Buyouts of Public Shareholders" 400-420, 1986