NDSL 138,596 Link page에서 [원문보기] 버튼을 클릭하세요.
[국내 학위논문]
원문보기무료
연구배경 : 문제 음주를 선별하는 Alcohol Use Disorders Identification Test in Korea (AUDIT-K)는 10개 문항으로 되어 있어 일차진료에서 무증상 환자를 대상으로 하는 선별검사로는 시간적 한계가 있다. 이에 AUDIT Alcohol Consumption Questions(AUDIT-C)라는 단축형이 일차진료 영역에서 일반적으로 사용되고 있다. AUDIT-C와 AUDIT-K Number 3 (#3) 단독문항에 대한 민감도와 특이도를 구하고 절단점(cut off point)을 구하여 일차 진료에서 문제음주자 선별에 사용하고자 한다. 방법 : 2007년 11월부터 2008년 4월까지 일개대학병원에 내원한 음주력이 있는 남성 302명을 연구대상으로 하였다. 자기 기입식 설문방법으로 AUDIT-K 10문항에 답하게 하였다. AUDIT-C 총점과 AUDIT-K #3에 대한 민감도와 특이도를 Receiver Operating Characteristic (ROC) curve로 계산하여 절단점을 구하였다. 결과 : AUDIT-C의 경우 8점 이상을 문제음주, 9점 이상을 알코올남용, 11점 이상을 알코올 의존으로 진단했을 때 민감도 및 특이도는 각각 8점에서(82.1%/75.9%), 9점에서 (76.2%/79.3%), 11점에서 (80.4%/86.3%)이었다. 또한 AUDIT-K #3의 경우는 3점 이상을 문제음주, 3점 이상을 알코올남용, 4점 이상을 알코올 의존으로 진단했을 때 민감도 및 특이도는 각각 3점에서 (79.0%/80.4%), 3점에서 (83.9%/67.3%), 4점에서 (84.8%/77.0%)이었다 결론 : AUDIT-C는 8점 이상, AUDIT-K #3 문항은 3점 이상을 문제 음주자 선별 기준으로 하여 일차진료에서 선별검사를 시행하도록 권하고자 한다.
[국내논문]
원문보기무료
Background: In the busy primary care setting, there are several limitations in applying Alcohol Use Disorders Identifi cationTest in Korea (AUDIT-K) to screen problem drinking. Thus, for primary healthcare practice, we evaluated AUDIT-C, whichcovers questions from 1 to 3 in AUDIT-K, and AUDIT-K Question 3 Alone to present cut points for these two screeningquestionnaire according to AUDIT-K test scores.Methods: In a university hospital, we surveyed 302 males with a drinking history via self-administered questionnaireincluding AUDIT-K, from November 2007 to April 2008. On the basis of total score in AUDIT-K, we divided them into fourgroups: normal, problem drinking, alcohol use disorder, and alcohol dependence. For each alcohol drinking behaviorpattern, we drew the receiver operating characteristics (ROC) curves to present cut points for appropriate sensitivity andspecifi city. In addition, we compared the performance of AUDIT-C and AUDIT-K Question 3 Alone through area underthe curve (AUC).Results: For AUDIT-C, we designated the score 8 or more as problem drinking, 9 or more as alcohol use disorder, and 11or more as dependence. The results of sensitivity/specifi city for each group were 82%/76%, 76%/79%, 80%/86%, respectively,which were suitable for screening. For AUDIT-K Question 3 Alone, we defined the score 3 or more as problemdrinking or alcohol use disorder and the score 4 as dependence. The results of sensitivity/specifi city for each group were79%/80%, 84%/67%, 85%/77%, which were appropriate for screening. For every drinking behavior group, AUDIT-C wassuperior to AUDIT-K Question 3 Alone in screening performance (problem drinking: 0.88 vs. respectively 0.85, alcohol usedisorder: 0.86 vs. 0.82, alcohol dependence: 0.88 vs. 0.81)Conclusion: We confi rmed that both AUDIT-C and AUDIT-K Question 3 Alone, which are more convenient and have fewertime con-straints than AUDIT-K, are reasonable screening methods for problem drinking. Thus, we recommend furtherdrinking assessment and proper intervention for male drinkers who have scores 8 or more in AUDIT-C or 3 or more inAUDIT-K Question 3 Alone.
[국내논문]
Purpose: This paper aims to investigate (1) whether the interviewed auditors conduct higher quality audit than the non-interviewed auditors and (2) whether the frequency of audit engagement interviews has an impact on audit quality. Research design, data, and methodology: Using a sample of Chinese A-share listed firms between 2011 and 2019, this paper empirically tests the effect of audit engagement interviews on auditor's behavior. We collect the data of audit engagement interviews on the CICPA's website. We use OLS regression, fixed-effect model and random-effect model to examine the association between audit engagement interviews and audit quality. Results: Findings indicate that the audit quality of the interviewed auditors is significantly greater than that of the non-interviewed auditors. The frequency of the audit engagement interviews is positively associated with audit quality. The interviewed auditors spend significantly more time on the audit. Furthermore, the positive association between audit engagement interviews and audit quality only exists in non-Big 4 auditors. Conclusions: Our findings provide evidence for the effectiveness of audit regulation enforcement. The results suggest that in an emerging market with weak legal systems, preventive regulations such as audit interviews have a deterrent effect and are necessary in alleviating information asymmetry and improving information environment.
[해외논문]
SummaryThe audit has become an essential aspect of the blood transfusion sector, and is a management tool that should be used judiciously. The main types of audit that can be envisaged in blood transfusion are the following: operational audit concerning a predetermined activity; systems quality audit; competence audit, combining the operational audit on a specific activity with quality management, e.g., laboratory accreditation; audit of the environmental management system; and social audit involving the organization of an activity and the management of human resources. However, the main type of audit considered in this article is the conformity audit, which in this context does not refer to internal control but to conformity with an internal guideline issued by the French National Blood Service. All audits are carried out on the basis of a predescribed method (contained in ISO 10 011). The audit is a system of investigation, evaluation and measurement, and also a means of continuous assessment and therefore improvement. The audit is based on set guidelines, but in fact consists of determining the difference between the directions given and what has actually been done. Auditing requires operational rigor and integrity, and has now become a profession in its own right.
[해외논문]
원문보기무료
Taxes represent the largest source of income for the country, yet a considerable number of corporate taxpayers view them as a burdensome obligation to be minimized, leading to pervasive tax avoidance practices. This research aims to assess the impact of audit fees, audit tenure, audit quality, and the audit committee on tax avoidance metrics, specifically Cash Effective Tax Rate (CETR), Effective Tax Rate (ETR), and Books Tax Differences (BTD), employing the Theory of Planned Behavior. The research employs a quantitative approach with panel data collected from 34 manufacturing companies listed on the IDX, utilizing multiple linear regression analysis through Eviews 12 software. The results indicate that audit fees and audit quality have a significant negative effect on CETR, while audit tenure has a significant positive impact. For ETR, audit fees and audit quality negatively influence it, while audit tenure shows a significant positive effect, and the audit committee does not significantly affect it. Finally, audit fees and audit quality have a significant negative impact on BTD, audit tenure positively affects it, and the audit committee does not significantly influence it.
[해외논문]
Abstract Using a unique dataset of audit days in China from 2006 to 2011, this paper examines the relationship between audit effort and audit quality from the perspective of audit process and audit output. The results show that audit effort significantly increases the probability of audit adjustments, which inhibits positive earnings management and improves the quality of audited financial statements. We also find that audit effort does not have a significant effect on the issuance of modified audit opinions overall, but that a modified audit opinion is more likely to be issued in the absence of an audit adjustment. Furthermore, we find that the impact of audit effort on audit quality is attenuated when clients are more complex and when audit firms are larger. Collectively, our evidence suggests that audit effort plays an important role in improving audit quality by influencing audit process and audit output. Our study extends the literature on the impact of audit effort on audit quality in emerging markets, and the conclusions have important implications for the improvement of China’s audit market efficiency.
[해외논문]
원문보기무료
AbstractWe investigate whether the characteristics of audit committee (AC) chairs are associated with decisions about auditor choice, audit fees and audit quality. Using hand‐collected Australian data, firms with AC chairs who have longer tenure and multiple AC memberships across several boards are found to be more likely to choose Big 4 and/or industry specialist auditors, pay higher audit fees and have lower discretionary accruals. Those AC chairs with higher business qualifications are more likely to hire a Big 4 auditor, pay higher audit fees and have lower discretionary accruals, while AC chairs with professional qualifications are more likely to hire a Big 4 and/or industry specialist auditor. In contrast, firms with AC chairs who are executive directors are less likely to hire a Big 4 auditor and have higher discretionary accruals. Our findings contribute to the literature by documenting that various characteristics of AC chairs are important for enhancement of auditor selection and audit quality.
[국내논문]
Purpose: The purpose of this study was to clarify the causal relationship and correlation between audit quality and audit performance and to analyze theoretical discussions and actual facts in order to improve audit performance on public enterprise audit and to identify what factors contribute to management and to seek ways to secure business performance. Methods: In this study, theoretical consideration was conducted that concerned the definition of audit, the concept of internal audit, the audit quality and the audit performance after having considered advanced researches, related regulations, and literatures. Through the foundation of such theoretical consideration, the components of the audit quality were deducted and each component's impact on the audit performance was empirically proven. The collected data through the survey were analyzed using multi-regression analysis. The measurement tools used for this study were divided into three dimensions such as internal quality, interaction quality and environmental quality. Result: First remark, out of the various components of the audit quality, independence, professionalism, and empathy appear to positively impact the audit degree of satisfaction. However, the measure of sufficiency is shown to bear no correlation to the audit degree of satisfaction. Second, out of the various components of the audit quality, professionalism, sufficiency, and empathy appear to positively impact the audit degree of applicability. However, the measure of independence is shown to bear no correlation to the audit degree of applicability. Third, audit quality appears to positively impact the audit degree of satisfaction and applicability, and also the performance of management. Concusion: It appears that the audit quality positively impacts the audit degree of satisfaction, applicability and management performance indicated by the audit performance.
[해외논문]
Prior research on audit experience focuses on behavioral studies that are conducted by running experiments. Although these studies provide evidence on the role of experience in completing specific audit tasks, they do not shed light on how experience affects a complete audit engagement. We conduct an archival study to examine the effect of audit experience on audit fees and audit quality. Using unique data from China, where the signees of the audit report can be identified and linked with a government database containing personal information about certified public accountants, we find that experience is positively associated with audit fees and negatively associated with absolute discretionary accruals. Furthermore, we extend the research on personal characteristics of audit partners by considering the incremental effects of gender, education, engagement tenure, industry specialization, and client importance after controlling for overall audit experience. Overall, our results suggest that the auditors’ personal characteristics may serve as a signal of the level of care that will be exercised during the audit process. Our results also have implications for China’s recently announced regulation that would require localization of Big 4 offices in China.
[해외논문]
AbstractThis study examines whether the existence of an audit committee, audit committee characteristics and the use of internal audit are associated with higher external audit fees. Higher audit fees imply increased audit testing and higher audit quality. We find that the existence of an audit committee, more frequent committee meetings and increased use of internal audit are related to higher audit fees. The expertise of audit committee members is associated with higher audit fees when meeting frequency and independence are low. These findings are consistent with an increased demand for higher quality auditing by audit committees, and by firms that make greater use of internal audit.
[해외논문]
Clinical audit forms a core part of clinical governance, the formal process whereby clinicians and other healthcare professionals are required to ensure continuing improvement of clinical standards. It is a process that enables healthcare professionals to look at the quality of care being delivered to their patients and helps to identify substandard care and to institute change for the better. It is a cyclical process that requires standards to be set and practice to be compared against these standards. The intention is to meet or exceed the stipulated standards and where necessary to bring about changes in practice to achieve these expectations. This article describes clinical audit and goes through a step-by-step guide describing how to set up and undertake an audit project.
[해외논문]
원문보기무료
Abstract Regulators around the world are concerned about the potentially harmful effects of high audit market concentration on audit pricing and quality. However, results in the overall literature have failed to reach consensus on this issue. We contribute to this debate by arguing that the audit market is segmented and that concentration in the Big 4 segment of the market leads to higher audit pricing. Accordingly, our analyses use international data and focus on concentration within the Big 4 group of firms across countries. We find that audit fees are increasing in our concentration measure for clients where the barriers to entry by competing auditors are higher, as proxied by client size, international operations, and IFRS use. Finally, we find evidence that audit quality is decreasing in Big 4 market concentration for these types of engagements. This indicates a wealth transfer from shareholders to audit firms when auditor concentration is high because these complex clients are charged more, but receive audits that are of lower quality. Highlights Regulators around the world are concerned about the potentially harmful effects of high audit market concentration on audit pricing and quality. However, results in the overall literature have failed to reach consensus on this issue. We contribute to this debate by arguing that the audit market is segmented and that concentration in the Big 4 segment of the market leads to higher audit pricing. Accordingly, our analyses use international data and focus on concentration within the Big 4 group of firms across countries. We find that audit fees are increasing in our concentration measure for clients where the barriers to entry by competing auditors are higher, as proxied by client size, international operations, and IFRS use. Finally, we find evidence that audit quality is decreasing in Big 4 market concentration for these types of engagements. This indicates a wealth transfer from shareholders to audit firms when auditor concentration is high because these complex clients are charged more, but receive audits that are of lower quality.
[해외논문]
원문보기무료
Abstract This paper examines whether the clients of a merged audit firm have shortened report lag, increased audit fees, or reduced audit quality following the merger. These questions are important for a balanced investigation of a firm merger because regulators focus more on the downside of a merger than on its upside. Using a merger of audit firms in Hong Kong as a setting, this paper reports that clients of the merged firm have shorter audit report lag post-merger in the property industry in which the merged firm subsequently obtained more than one-half of the market share. Simultaneously, the evidence does not suggest that clients of the merged firm are charged higher audit fees or provided with lower quality audits after the merger. Thus, the results suggest that the merger of audit firms can benefit clients without corresponding disadvantages. Because this is a case study where the market share, industry specialization, expertise, and professional development of the audit firms may be unique, more research is needed on audit firm mergers to determine if these results are generalizable.
[해외논문]
원문보기무료
This study aims to examine two aspects of internal audit quality, namely internal audit competency and internal audit contribution to financial statement audits. Consistent with the substitution view, this study predicts a negative relationship between the competency aspects of internal audit (the tenure of the existence of internal audit in the organization, internal audit staff expertise in IT and computer skills, training hours, internal audit staff professional certifications in accounting and auditing, and internal audit staff experience in auditing) and audit fees. Second, this study tests whether the contribution of internal auditors to financial statement audit reduces audit fees. The data analysis is based on a cross‐sectional regression model with observations of 73 public‐listed firms in Malaysia, which include publicly available data matched with survey responses from their internal and external auditors. The results of the study suggest that the competency of internal audit, namely the tenure of the existence of internal audit in the organization, training, internal audit staff prior experience in auditing and accounting, and certifications are associated with lower audit fees. Our findings for both aspects of internal audit quality (competency and internal audit contribution) lend support to the substitution view for explaining the links between internal audit quality and audit fees.
[국내 학위논문]
This study aimed to define a public audit and discuss the roles of an internal audit to improve the audit quality of public institutions and carry out reliable audit activities. It also empirically analyzed the relationship between audit components(characteristics) which might influence a public audit, and audit quality. The specific process of this study is as follows: first, a discussion was had about the differences between a public and a private audit, and the roles, functions, and importance of an internal audit; second, the framework of audit components influencing the whole process of an audit based on audit components(characteristics) was presented to discuss the relationship between audit components and audit quality. Moreover, previous studies were organized in relation to the concept and substitutes of audit quality; third, an empirical study was carried out on how audit components influenced audit quality according to the framework of audit characteristics, suitable for the situation in the public sector; lastly, discussions were had about determinants necessary to improve audit components(characteristics) and audit quality of Korean public institutions through in-depth interviews with experts based on the results of this empirical study. In addition, a careful review was made related to the way to overcome the limits of generalization in an empirical study, and audit quality and components of public institutions through various opinions.
 Audit quality in the public sector, which had not academically been conceptualized in a single sense, was defined as follows: Audit quality can be achieved when the procedures and results of an audit carried out based on accuracy, timeliness, and performability come up to enforcement criteria, and actually work as a mechanism of change to achieve the goals, missions, and values of the organization. 
 On the basis of the conceptualization audit quality, this study examined the casual relationship between audit components such as independence, specialty, the audit system, and audit values, and audit quality. It was considered that there were differences in the audit system between public institutions(public enterprises and quasi-government institutions) which was subject to analysis, and other public sectors (central and local government, and others) because 「ACT ON THE MANAGEMENT OF PUBLIC INSTITUTIONS」 and 「COMMERCIAL ACT」 applied to public institutions. As a result of a quantitative analysis, the significance of audit components depended on the indicator which became audit quality. When audit quality indicators(discretionary accruals, composite audit performance indicators, and were internally influenced, and internal integrity) independence and incentives were significantly shown. On the other hand, when they(comprehensive and external integrity) were externally influenced, auditors' accounting expertise and incentives appeared as significant results. 
 Like in the quantitative analysis mentioned above, audit independence and expertise were considered important in an qualitative analysis. It was required to have the internal system or standards necessary to maintain the independence of the standing audit system and audit activities to improve audit independence. It was also shown that the will of the head of a public institution, who supported audit independence, was very important. As for an area of expertise, it was necessary to prepare and provide a variety of training programs for audit staffs. There was a discussion about the importance of the environment in which people with audit expertise could carried out audit activities through the appointment of experts except for rotating employees. In particular, it was pointed out that a controversy over a high-handed top-down appointment practice was mainly caused by the unclear roles of an audit(auditors). It was suggested that a problem about a high-handed top-down appointment practice would be viewed a little objectively and audit(auditor) expertise would also clearly be defined if the roles of an audit(auditor) should properly defined in Korean public institutions. 
 As a result of this study, it was identified that the components (characteristics) of the internal audit agency exercise a positive effect on audit quality. Therefore, it would be required to clearly state and practically realize the audit system of public institutions and quasi-government institutions. It was assumed that the systematic establishment of the internal audit operations in public institutions would have a positive effect on the efficient work performance and results of public institutions.
[해외논문]
SummaryAllergological practice suffers from insufficient recognition and identity. A consensual analysis has been conducted for several months by a group of physicians working in the field of allergology. A preliminary study (ANAICE), conducted by allergologists belonging to harmonisation commissions, demonstrated very different attitudes between allergologists from different faculties and working in different towns. A meeting with ANAES experts showed that Medical Audit could be used in the private allergology community in order to improve the quality of care. Practice audit is a method of evaluation based on defined criteria, which compares a given physician's practice with accepted references in order to improve quality of medical practice and care given to patients. A preliminary trial audit was conducted among members of the ANAFORCAL. Almost 500 physicians replied, therefore constituting a large group of motivated physicians wishing to evaluate their practice. In order to be successful, the audit of allergological practices requires physicians trained in this rigorous methodology and concerned with the recognition and identity of allergology.
[해외논문]
Purpose – This study aims to provide empirical evidence of the association between audit committee characteristics and internal audit conformance with the International Standards for the Professional Practice of Internal Auditing (ISPPIA). Design/methodology/approach – Seventy-four usable responses were received from a survey of chief internal auditors (CIAs) from Saudi companies listed on the Saudi Stock Exchange. Findings – The results indicate that audit committee characteristics (the presence of independent members on the committee, members’ expertise in auditing and accounting and meeting with the CIA) influence internal audit conformance with the ISPPIA. Additionally, they demonstrate that such conformance is also influenced by CIA tenure. Practical implications – The findings of this study also have significant implications for audit committees wishing to improve their overall effectiveness, by identifying the impact of the committee’s characteristics on internal audit conformance with the ISPPIA. Originality/value – The results add to the literature on internal audit standards by introducing a Middle Eastern perspective and simultaneously providing insights for companies in their attempts to adhere to the international standards, hence, supporting efforts towards good corporate governance.
[국내논문]
원문보기무료
[Purpose]This study reexamines the audit quality effect of audit fee discounting of initial－year audit fees (“low－balling”) and delves into the reasons behind it using rank－specific audit hours. While prior studies examine the relation between initial－year audit fee discounts and audit quality, the results are inconclusive. The쟞vailability of쟧nformation쟯n rank－specific audit hours provides an opportunity to conduct more in－depth analyses on the reasons for the documented results on the audit quality effect of low－balling in Korea.[Methodology]For the period 2005－2015, we use a final sample of 11,676 firm－year observations to analyze the effect of low－balling of audit fees on audit quality. Audit quality is measured by (performance－matched) discretionary accruals, and the level of audit team experience is measured by audit hours of various ranks of audit engagement team personnel, such as quality reviewers, audit partners, licensed accountants, unlicensed staff, and specialists.[Findings]We find weak evidence that audit quality is significantly lower in the first year of an audit engagement compared to continuing engagements. However, among initial－year audit engagements, we find no evidence of any incremental impairment in audit quality for engagements with fee discounts. To examine how auditors secure the level of audit quality, we further examine the characteristics of the engagement team of low－balling auditors. We find that low－balling auditors do not exhibit any systematic tendency to spend lower audit hours or assign less experienced personnel to the engagement.[Implications]The finding suggests that auditors internalize temporary losses from initial－year fee discounting to attract new audit contracts, rather than transferring the cost to clients by exerting less effort, and thus are able to maintain their audit quality. This study demonstrates how auditors tackle the regulatory concerns over audit fee low－balling causing low audit quality.
[국내논문]
This study examines how lowballing auditors adjust audit hours and hourly audit fees. Using Korean data, we first find that both lowballing auditors and other auditors increase audit hours in the first year of an audit engagement. However, only lowballing auditors charge lower hourly audit fees in the initial year. The results suggest that lowballing auditors charge low hourly fees to win a new audit contract while exerting more effort to maintain an appropriate level of audit quality. Our findings mitigate regulators’ concern that lowballing auditors would reduce effort and sacrifice audit quality to attract new contracts.
[해외논문]
AbstractThe GRAH (Groupe de Recherche sur l’Audit Hospitalier) is a non-profit organization whose aim is to improve ICU. This multidisciplinary group has developed in an eight year-period a methodology of ICU audit. The method, tested in 30 different ICUs, has proved to be feasible, well accepted by the audited ICU members and auditors. The long-term impact of the audit needs to be assessed. Whether this experimental and pilot method should be generalised is still a matter of debate.
[해외논문]
원문보기무료
This research examines the audit quality consequences of China's mandatory audit partner rotation (MPR) regulation, which became effective in 2004. The rule requires firms to rotate signing audit partners of audit reports every five years. We find that audit quality improves in the three years immediately following a client firm's MPR during the 2004-2011 period for a sample of 273 Chinese publicly listed firms. Specifically, we find that the improvement is most pronounced in those Chinese provinces with both low levels of audit market concentration and low levels of legal development. However, MPR does not improve audit quality in jurisdictions where legal conventions are more developed and/or where audit markets are highly concentrated with a handful of large audit firms dominating the market.
[해외논문]
The purpose of this study is to analyze the influence of Auditor Switching and Audit Opinions oni Audit Report Lag. The data in this study uses secondary data in the form of an audited annual Financial Statement from banking companies listed on the Indonesia Stock Exchange in 2019-2021 by taking data accessed through the official IDX website, namely www.idx.co.id. Based on predetermined criteria, the data obtained was 126 total samples consisting of 42 companies in financial statements for 3 years. Analyze the data in this study using Descriptive Statistical Analysis, Correlation Coefficient Test, T Significance Test, Multicholinearity Test, Determination Coefficient Test, and Multiple Linear Regression Analysis. The test results showed that Auditor Switching had no effect on Audit Report Lag, and Audit Opinion had no effect on Audit Report Lag.
[국내논문]
This study investigates the association between corporate international diversification and audit fees and audit hours. Korean firms' overseas investment has rapidly increased in recent years and the trend of international diversification is expected to accelerate in the future. Thus, it is important to investigate how auditors respond to globally diversified firms. Our empirical findings show that internationally diversified firms incur higher audit fees and audit hours. This suggests that auditors perceive global diversification as being a higher business risk and require higher external audit fees so that they can decrease audit risk arising from inherent organizational complexity. Further, auditors expand audit procedures to collect more audit evidences, exerting increased audit effort. This study provides empirical evidences that corporate global diversification results in higher audit fees and audit hours. Auditors may refer to these results when planning their audit and determining audit fees and audit hours.
[국내논문]
감사위원회(audit committee)제도는 경영진의 직무를 독립된 제3자의 관점에서 견제하거나 감시하는 감사기능을 활성화하고 강화하여 경영의 투명성을 확보하고 나아가 기업의 국제 경쟁력을 제고하기위하여 도입된 제도이나, 현실적으로 외부감사인의 선임시 감사위원회의 승인을 얻도록 하고 있으나 여전히 외부감사인의 독립성은 경영진과 회계담당자의 영향을 받고 있는 실정이며 독립적 의사결정이 어려운 상태이다. 그러므로 본 논문은 외부감사인의 특성에 따라 감사보수와 비감사 서비스의 관계를 규명하여 외부감사인의 독립성 강화를 방안을 제시하고자 한다. 본 연구가 갖는 의의를 크게 세 가지로 정리하면 다음과 같다. 우선, 본 논문은 감사위원회의 특성을 독립성(사외이사의 비율) 재무회계전문가 비율(전문성), 모임횟수, 규모로 구분하여 국내기업의 현황을 종합적으로 분석하는 의미를 가진다. 둘째, 국내기업의 감사위원회의 특성에 따라 외부감사인의 감사 범위 및 방법, 질(quality) 등이 영향을 받아 감사보수에 영향을 미치는 현상이 있는지에 대하여 검증하는 의미를 갖는다. 셋째, 국내기업이 독립적인 감사위원회의 특성을 가지고 있다면 감사활동의 독립성 향상을 위하여 비감사서비스의 제한 제도, 예를 들면 감사위원회의 독자기금제도 또는 비감사서비스의 사전 승인제도 등을 도입하는데 기초 자료를 제공할 수 있을 것이다.
[해외논문]
ABSTRACTWe use data from internal assessments of audit quality in a Big 4 firm to investigate the impact of audit firm tenure and auditor‐provided non‐audit services (NAS) on audit quality. We find that first‐year audits receive lower assessments of audit quality and that quality improves shortly thereafter and then declines as tenure becomes very long. Partitioning our sample between SEC registrants and private clients, we find that the decline in audit quality in the long tenure range is attributable to audits of private clients. For audits of SEC registrants, the probability of a high quality audit reaches its maximum with very long tenure. We also find that audit fees are discounted for first‐year audits but auditor effort is higher than in subsequent years. We find no association, on average, between total NAS fees and audit quality in the full sample but observe that total NAS fees are positively associated with quality for SEC registrants and negatively associated with quality for privately held clients. Our findings are important for regulatory policies related to audit firm tenure and auditor‐provided NAS.
[해외논문]
원문보기무료
Abstract In this study, we examine whether highly ranked audit firms in Iran, as determined by the Securities and Exchange Organization (SEO), earn a fee premium, firstly, by providing superior quality audit services or, secondly, due to reputation created by the ranking system implemented by the SEO. We employ price discrimination theory, and we test quality discrimination versus brand reputation explanations in the context of a unique institutional setting (where international audit firms are not allowed to operate). The data are derived from firms listed on the Tehran Stock Exchange (TSE) for the period 2006 to 2015. Our results show that the quality of audit services (using all of our measures) provided by the highest ranked audit firms is not superior to that of the non-highest ranked firms. In addition, the audit fee models suggest that the highest ranked firms charge significantly more audit fees compared to lower ranked firms. We employ several sensitivity tests and the results do not change materially. Such findings go against the “quality-based price discrimination” view but support the reputation-based view, and make a significant contribution towards understanding the economic consequences of state-determined ranking of audit firms rather than allowing the market to determine quality differentiation.
[국내논문]
원문보기무료
[Purpose] After some large accounting scandals happened, it is required for regulatory authorities to strengthen the role of firm’s internal monitoring system to prevent accounting fraud. In this regard, the External Auditing Act was amended in May 2014 to encourage audit committee or board of directors of audited firm and external auditors to discuss the timing and method of external audit and to exchange related information. Thus, this paper analyzes the effects of mandated communication between external auditors and audit committee or board of directors on audit hour, audit fee and firm’s earnings management.[Methodology] The data of non－financial Korean firms between 2014 and 2016 is used to analyze how the communication between external auditors and audit committee or board of directors of the audited firm affects audit hour, audit fee, and firm’s earnings management after the enactment of the External Auditing Act.[Findings] We find that as the communication between the external auditor and audit committee or board of directors become more active, audit hour and audit fees increase, and the firm’s earnings management decrease. This result implies that the communication between external auditor and audit committee or board of directors of audited firm contributes to enhancing the audit quality by increasing the audit hour and audit fees. However, this results is applicable for firms that are audited by non－big4 auditors.[Implications] Therefore, this study suggests the mandated audit communication as an indicator for the independence of audit committee or board of directors and provides useful guidelines for the regulatory authorities.
[국내논문]
This paper aims to investigate whether audit committees with certain characteristics effectively avoid initial engagement year audit fee discounts or so called ‘low-balling’. Regulators have great concern on the potential detrimental effect of low-balling on audit quality. Effective audit committees may not be attracted with auditor’s fee cutting in the initial engagement year because the committees have a great concern in maintaining high quality of audit. We classify audit committees based on four aspects that signify the quality of the committees: independence, financial expertise, meeting frequency, and tenure. Consistent with prior research, we find that low-balling of audit fees exists in Korean audit market and audit committee independence and meeting frequency are positively associated with the level of audit fees. In particular, audit committees with frequent meetings prevent audit fee discounts in the first engagement year, suggesting that a diligent audit committee plays an important role to maintain high audit quality.
[국내논문]
The construction of the Geographical Information System(GIS) is continuously in progress, and with the diversification and complication of the system, the importance of its audit is further deepened. At this point in time, the information system audit has been obligatory as it has been stipulated in law, and the GIS audit has come to follow the criterion of the information system audit since it belongs to the information system audit category. However, it was found that there was a difference between the current information system audit standard and the former GIS audit standard, and the audit checking items for the efficient GIS audit is necessary. For this reason, this paper surveyed the characteristics of GIS in accordance with this necessity, analyzed the GIS audit checking items found in the audit performance guideline of the GIS audit standard, and studied the GIS development methodology through the related literature. In addition, this paper also elicited and proposed the audit checking items for the efficient GIS audit based on the findings of this paper. Finally, this paper confirmed the efficiency of the GIS audit checking items proposed here through the comparison of the actual cases of GIS audits.
Filters
보기형식
정렬순서
포맷
리스트 수