Kim, Kyong-Yong; Jeong, Kyunbeom - In: Cogent business & management 9 (2022) 1, pp. 1-20
This paper investigates the effect of the application of standard audit hour on audit quality under the external audit law in Korea. As a result of empirical analysis, first, it is confirmed that the absolute value of the discretionary accrual decreased due to the application of the standard...
