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Do Auditors Postpone Reporting in Response to Insider Trading? A Korean Perspective

Do Auditors Postpone Reporting in Response to Insider Trading? A Korean Perspective
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出处 《Journal of Modern Accounting and Auditing》 2011年第7期653-667,共15页 现代会计与审计(英文版)
关键词 审计师 交易 反应 会计信息质量 审计报告 韩国 管理人员 审计人员 audit report lag discretionary accruals insider trading audit quality
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