감사인 규모가 재벌기업과 발생액 이익조정의 관계에 미치는 영향

• 영문명: The Effects of Auditor Size on the Relationship between Chaebols and Accrual Earnings Management
• 발행기관: 한국무역연구원
• 저자명: 최만식(Man-Seek Choi) 홍순욱(Soon-Wook Hong)
• 간행물 정보: 『무역연구』제17권 제3호, 439~453쪽, 전체 15쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2021.06.30

영문 초록

Purpose The purpose of this study is to examine the effects of the BIG4 auditors on the accrual-based earnings management of Chaebol companies. Specifically, this study explores whether firms are not likely to be involved in upward earnings management when financial statements are audited by BIG4 auditors. Design/Methodology/Approach The final sample consists of 13,467 firm-years listed on the Korea Stock Exchange (KSE) from 2001-2009. Multiple regression analysis was used to test the hypothesis. Findings This study found that firms audited by BIG4 auditors have a propensity to decrease upward earnings management. Research Implications This study supports the notions of audit quality literature and extends prior studies by examining the effects of interaction between Chaebols and BIG4 auditor on earnings management. Supporting non-BIG4 can lead to an increase in the size and quality of the entire audit market.

목차

Ⅰ. 서론

Ⅱ. 선행연구의 검토 및 가설설정

Ⅲ. 연구설계

Ⅳ. 실증분석 결과

Ⅴ. 결론

키워드

Auditor BIG4 Chaebol Discretionary Accrual Earnings Management