물가상승률을 고려한 K-IFRS 도입 전후의 감사보수 분석

• 영문명: The Analysis of Audit Fees Before and After K-IFRS Adoption Considering Inflation
• 발행기관: 한국무역연구원
• 저자명: 문태형(Tae Hyoung Mun)
• 간행물 정보: 『무역연구』제10권 제5호, 763~780쪽, 전체 17쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2014.10.31

영문 초록

Issues such as the complexity of accounting analysis, lack of guidance, and the deficiency of unified interpretation are expected to affect the audit fees of auditors with the introduction of the 2011 International Financial Reporting Standards (IFRS) as influenced by the Principle-based Standards. In this sense, this empirical study attempts to analyze the effect of audit fees before and after the introduction of the 2011 K-IFRS at the point of time when K-IFRS was mandatorily introduced in 2011. Previous studies were reviewed, hypotheses were tested using the regression method, and analysis was done after adjusting the audit fee in comparison with the audit fee of the next year as current value by considering the audit fee and the time value of money. Results show that there was a significant difference before and after the adoption of K-IFRS in the regression analysis of the audit fee model 1. However, in the regression analysis of the audit fee model, which adjusts the fee to the consumer price inflation rate of 4%, there was no difference in audit fees before and after the adoption of K-IFRS. Finally, there was no difference found in the audit fees before and after the adoption of K-IFRS in the regression analysis of audit fee model 3 that adjusts the fee to the market price increase rate of 7.3%. Consequently the analysis results about the effect of audit fees in Korea with the adoption of 2011 IFRS show that the difference in audit fees in 2010 and 2011 is not the difference caused by the adoption of K-IFRS, but the difference was attributed to the increase of general inflation in consumer prices.

목차

Abstract

Ⅰ. 서론

Ⅱ. 이론적 배경 및 선행연구

Ⅲ. 연구의 설계

Ⅳ. 연구의 분석

Ⅴ. 결론

참고문헌

키워드

International Financial Reporting Standards(IFRS) Audit fees Initial audit Consolidated financial statements