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18.97.9.168
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ENG
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한국회계학회
회계저널
내부회계관리제도의 취약점과 발생액의 질
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내부회계관리제도의 취약점과 발생액의 질
Internal Control Weaknesses over Financial Reporting and Accruals Quality
김정교 ( Jung Kyo Kim ) , 유순미 ( Soon Mi Yu ) , 김현진 ( Hyeon Jin Kim )
한국회계학회
2009.12
회계저널
vol. 18 iss. 4
33-64(32pages)
UCI
I410-ECN-0102-2012-320-002933819
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내부회계관리제도 취약점
발생액의 질
기업수준 취약점
특정계정수준 취약점
취약점의 개선
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