감사보수와 회계이익의 질

• 영문명: Association between Audit Fees and Earnings Quality: The Case of KOSPI-Listed Firms
• 발행기관: 한국무역연구원
• 저자명: 김경태(Kyung Tae Kim) 노희천(Hee Chun Roh)
• 간행물 정보: 『무역연구』제10권 제5호, 695~718쪽, 전체 23쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2014.10.31

영문 초록

This study investigates the effect of audit fees on the earnings quality of listed in the Korean Stock Exchange (KOSPI) covering the period from 2007-2012 with 4,643 firm-year sample. Particularly, this paper focuses on lower audit fees because it results in lower audit quality. OLS test was done as to whether the lower audit fee is associated with low earnings quality. Results show that the lower audit fee increases the absolute value of discretionary accruals. But, the higher audit fee does not affect the absolute value of discretionary accruals. These findings suggest that lower audit fees reduce earnings quality and such results turned up to be robust after checking the results for robustness. This paper also tests the association between audit fees and earnings quality after controlling for the effects of non-audit fees then it is same result as that of without non-audit fees..

목차

Abstract

Ⅰ. 서론

Ⅱ. 선행연구 및 가설설정

Ⅲ. 연구모형 설계

Ⅳ. 실증결과

Ⅴ. 결론

참고문헌

키워드

abnormal audit fees lower audit fees higher audit fees earnings quality