기업지배구조가 감사보수와 감사시간에 미치는 영향 (A Study on Effects of Corporate Governance on Audit Fees and Audit Hours)

서지정보

· 발행기관 : 한국기업경영학회
· 수록지 정보 : 기업경영연구 / 19권 / 5호 / 247 ~ 265페이지
· 저자명 : 김동영, 김영일

초록

본 연구는 기업지배구조가 감사보수와 감사시간에 어떠한 영향을 미치는지 실증연구 하였다. 본 연구의 배경은 최근 유럽의 그리스, 이탈리아, 스페인 등을 비롯하여 세계 각국의 경제위기와 기업경영환경의 불확실성 증가로 인해 자본시장에서는 기업 경영과 회계정보투명성에 대한 회계감사에 대한 관심이 증가하고 있다. 따라서 본 연구의 목적은 이러한 점에 착안하여 국내 감사시장에서도 감사보수 자율화 이후 감사보수 책정에 기업지배구조가 유의적인 영향을 미치는 지를 분석하고, 기업지배구조가 우수한 기업에서는 감사 위험이 낮게 평가되어 감사시간과 감사보수가 낮게 책정되고 있는지를 검증하고자 한다. 연구결과 <가설 1> 기업지배구조와 감사보수의 관련성, <가설 2> 기업지배구조와 감사시간의 관련성은 모두 유의한 정(+)의 상관관계가 있다. 이 결과는 기대부호 음(-)과는 반대로 양(+)의 부호로 나타났다. 그 이유는 정확히 알 수 없지만 1) 우리나라 감사시장에서는 아직 기업지배구조가 감사보수에 반영되지 않고 있거나, 2) 감사업무 분량과 재무보고체계 등 감사위험을 고려하지 않고 있거나, 3) 개인적 인간관계나 인맥으로만 단순하게 감사보수를 체결하는 것으로 추정되어진다. 본 연구의 차이점은 대부분 선행연구들이 재무자료와 감사보수를 연구 분석한 데 비해 본 연구는 재무자료 뿐만 아니라 기업지배구조라는 비재무자료도 포함하여 감사보수를 연구한다는 점이 의의가 있다

영어초록

The paper is a study on effects of corporate governance on audit fees and audit hours. If the function of corporate governance and bankruptcy risk affects the risk of bankruptcy, will play an important role in the delivery of corporate information. Europe, Greece, Italy, Spain, etc., as well as the background of this study, due to the world economic crisis and the increase in the uncertainty of the business environment in the capital markets interested in business management and accounting information transparency on audit has been. Distrust of management and capital markets in recovery and relieve the adhesion of the Auditor U.S. firms in the United States after the Enron experience, and continuing efforts to enhance the competitiveness race, and the United States government issues the auditor’s independenceand solving for improving corporate governance through sound financial structure and corporate accounting information transparency to ensure Sarbanes-Oxley Act was enacted.
Therefore, corporate management and transparency of accounting information will be reflected in the corporate governance characteristics. Outside investors due to asymmetric information and agency costs for firms with poor corporate internal control systems vulnerable corporate financial structure and the cost of collecting information on corporate governance should reflect. Of excellent corporate governance applicable increase corporate value by increasing the company's accounting information transparency and the monitoring role of corporate executives.
Outside Auditing by December 2001 when corporate governance audit fee pricing in our country since the 1999 audit fee liberalization increases reflect on how interest is, society and the Financial Supervisory Service (FSS), Korea report on the business of the corporation of Certified Public Accountants, accounting disclosures to report by the business and was able to identify the factors affecting audit fees. As a result, research on audit fees has been the subject of interest.
The purpose of this study is the idea at this point, in the national audit market priced in the audit fees, audit fees liberalized since corporate governance have a significant impact on whether the analysis is excellent companies in corporate governance, audit risk is underestimated audit hoursto verify and audit fees are low priced.Hypothesis 1: Corporate governance score will have a significant impact on audit fees.
Hypothesis 2: Corporate governance structure will significantly affect the score at the time of the audit.


First, the results of the analysis of the relevance of the audit fee hypothesis 1 Well, expect sign (-) instead of regression coefficients of the main variables of interest (independent variables), corporate governance (CGI) sign Hypothesis 2 positive (+)showed the value of These results, the amount of audit fees as CGI superior enemy would predict the opposite result was The results of this study is that the greater the amount of audit fees as CGI superior Second, Hypothesis 2 audit hours relevance of the analysis results, the regression coefficients of the independent variables of corporate governance (CGI) marks the sign of negative expectations (-sign) Unlike Hypothesis 2> significant amount of (+)value was Thank these with excellent results CGI short time predictions with excellent CGI, and the audit is that the longer the time.
Of this study, the difference is that most studies present study, compared to the research analysis of financial data and audit fees, audit fees, financial data, as well as corporate governance materials, including non-financial research has significance.

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