1 |
K. Schipper. (1989). Commentary on earnings management. Accounting Horizons, 3, 91-102.
|
2 |
H. J. Moon. (2005). The Discretionary Behaviors of Loan Loss Provisions for Banks and Their Value Relevance. Korean Accounting Journal, 14(1), 1-26
|
3 |
A. Beatty, S. L. Chamberlain, & J. Magliolo. (1995). Managing financial reports of commercial bank: the influence of taxes, regulatory capital, and earning. Jaurnal of Accounting Research, 33, 231-261.
DOI
|
4 |
S. E. Moyer. (1990). Capital adequacy ratio regulations and accounting choices in commercial banks. Journal of Accounting and Economics, 13, 123-154
DOI
|
5 |
J. Collins, D. Shackelford, & J. Wahlen. (1995). Bank Differences in the coordination of regulatory capital, earnings, and taxes. Journal of Accounting Research, 33, 263-291
DOI
|
6 |
K. M. Kim. (2004). Earnings management by mutual saving banks using bad debt expenses and/or loan loss provision. Doctoral Dissertation. Sungkyunkwan University, Seoul.
|
7 |
Y. H. Park. (2005). Earnings Management by Mutual Saving Banks Using Bad Debt Expenses and/or Loan Loss Provisions. Tax and Accounting Journal, 6(2), 67-85
|
8 |
H. M. Ji & H. J. Park. (2006). The Regulatory Capital Ratio Management of Saving Banks Using the Loan Loss Provisions. Korean Accounting Journal, 15, 23-44
|
9 |
C. Becker, M. DeFond, J. Jiambalvo, & K. R. Subramanyam. (1988). The effect of audit quality on earnings management, Contemporary Accounting Research, 15, 1-24,
DOI
|
10 |
S. J. Park, K. B. Hue, & H. Y. Ma. (2011). The Impacts of the K-IFRS Introduction on Allowance for Bad Debts: A case study on mutual savings banks. Korean Accounting Journal, 20(2), 123-152.
|
11 |
J. R. Francis & J. Krishnan. (1999). Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research, 16, 135-165.
DOI
|
12 |
J. H. Choi, C. Kim, J. B. Kim & Y. Zhang. (2010). Audit office size, audit quality, and audit pricing. Auditing: A Journal of Practice and Theory, 29, 73-98.
DOI
|
13 |
E. Feroz, K. Park, & V. Pastena. (1991). The financial and market effects of the SEC's accounting and auditing enforcement releases. Journal of Accounting Research, 29, 107-142.
DOI
|
14 |
J. Francis, E. Maydew, & H. Sparks. (1999). The role of Big 6 auditors in the credible reporting of accruals. Auditing: A Journal of Practice and Theory, 18, 17-34.
DOI
|
15 |
Z. Palmrose. (1988). An analysis of auditor litigation and audit service quality. Accounting Review, 63, 55-73.
|
16 |
K. St. Pierre & J. Andersson. (1984). An analysis of the factors associated with lawsuits against public accountants. Accounting Review, 59, 242-263.
|
17 |
K. R. Petroni & M. Beasley. (1996). Errors in accounting estimates and their relation to audit firm type. Journal of Accounting Research, 34, 151-171.
DOI
|
18 |
Y. R. Ryu, S. H. Ji & G. R. Lee. (2017). A Study on the Relevance between Auditing Quality and Book-Tax Difference Variability. Journal of the Korea Convergence Society, 8, 187-193.
DOI
|
19 |
J. H. Jeon. (2018). The Effect of Corporate Social Responsibility and Audit Size on Credit Rating. Journal of the Korea Convergence Society, 9, 1-8.
|