국제회계기준 하에서 종속기업 중요성과 타감사인 책임구분이 연결이익조정에 미치는 영향

• 영문명: The Effect of Subsidiaries Importance and Division of Responsibility with Another Auditor on Earnings Management Under IFRS
• 발행기관: 한국무역연구원
• 저자명: 오명전(Myeong-Jeon Oh)
• 간행물 정보: 『무역연구』제9권 제7호, 519~537쪽, 전체 18쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2013.12.30

영문 초록

This study analyzes the effect of subsidiaries importance and division of responsibility with another auditor on earnings management under IFRS. Specifically, this paper analyzes the impact on discretionary accruals of 2011 consolidated financial statements when the subsidiary importance and division of responsibility with another auditor are considered at the same time. This result shows that earnings management occurs greater when the subsidiary takes a large proportion in the consolidated financial statements and the auditor responsibility is distinguished between parent company and subsidiary. Furthermore, the robustness of this result is confirmed even when discretionary accruals and subsidiaries importance are measured in a variety of ways. Therefore, the reliability of consolidated financial statements can be damaged if subsidiaries are important in consolidated financial statements and parent company's auditor divides responsibility with another auditor of subsidiaries. This study contributes to provide policy implications for auditor conformity issue between parent company and subsidiaries under IFRS and new international audit standard.

목차

Abstract

Ⅰ. 서론

Ⅱ. 이론적 배경 및 가설설정

Ⅲ. 연구방법 및 표본선정

Ⅳ. 실증분석결과

Ⅴ. 결론

참고문헌

키워드

Consolidated financial statements division of responsibility with another auditor earnings management