중·소형 회계법인의 합병이 감사품질에 미치는 영향

강민지(Kang, Min-JI),배성호(Bae, Seongho) 한국국제회계학회 2021 국제회계연구 Vol.- No.98

[연구목적] 본 연구의 목적은 중·소형 회계법인의 합병이 감사품질에 어떠한 영향을 미치는지 검증하고자 한다. 우리나라는 회계투명성을 높이기 위해 2019년도부터 감사인 등록제를 전격 시행하였으며, 회계법인 시장에서는 이에 대비하여 중·소형 회계법인 간 합병이 빈번하였다. 선행 연구에서는 회계법인의 규모가 클수록 감사품질이 높다는 결과를 제시하고 있으므로 중·소형 회계법인 간 합병도 감사품질을 높이는 역할을 할 것이라 기대된다. 그러나 현재 우리나라의 중·소형 회계법인간 지배구조를 고려했을 때 회계법인 합병은 형식적 요건을 맞추기 위한 수단이며 궁극적으로 감사품질에는 변함이 없을 것이라는 예측도 가능하다. 이에 본 연구에서 이를 실증하고자 한다. [연구방법] 합병 사례는 2019년에 발생한 중·소형 회계법인 간 합병을 대상으로 한다. 2017년부터 2020년의 4개 연도를 표본 기간으로 한 후 2019년 합병을 기준으로 합병 전·후 2년과 합병 전·후 1년을 분석 대상 기간으로 하였다. 합병 회계법인으로부터 회계감사를 받은 경우 피감사회사의 재량적 발생액에 어떠한 영향을 미치는지 분석한다. [연구결과] 실증분석 결과 2019년 기준으로 합병 전·후 2년을 분석 대상으로 하였을 때, 2019년 합병 중·소형 회계법인으로부터 감사를 받은 피감사기업의 재량적 발생액은 5% 수준에서 유의한 음(-)의 값이, 합병 전·후 1년을 분석 대상으로 하였을 때 5% 수준에서 유의한 음(-)의 값이 발견되었다. 이러한 분석 결과를 통해 2019년에 합병한 중·소형 회계법인은 합병 이후 1년, 2년의 감사품질은 증가하는 것으로 나타났다. [연구의 시사점] 본 연구의 결과를 통해 감사품질의 개선 및 향상을 유도하기 위한 감사인 등록제가 긍정적인 효과가 있음을 시사하고 있다. 아울러 회계법인의 규모가 클수록 감사품질이 높다는 선행연구를 재확인시켜주고 있다. [Purpose] This paper aims to examine the relation between merger of small and medium-sized accounting firms and audit quality. In order to increase accounting transparency, Korea implemented the audit registration system in 2019. Accordingly, mergers between small and medium-sized accounting firms occurred frequently in the audit market. In the prior study, there suggest that the larger the accounting firm, the higher the audit quality. Therefore, the merger between small and medium-sized accounting firms is expected to play a role in improving audit quality. However, considering the current governance between small and medium-sized accounting firms in Korea, it can be predicted that the merger of accounting firms can be means to meet the formal requirements of audit registration system, and ultimately the audit quality will not change. [Methodology] The merger sample is for mergers between small and medium-sized accounting firms that occurred in 2019. Four years from 2017 to 2020 were the sample period, Based on the merger in 2019, the two years before and after the merger and one year before and after the merger are compared. This study analyzes the effect on the discretionary accruals of the audited company when it is audited by a merged accounting firm. [Findings] For the two years before and after the merger analysis, the discretionary accruals of companies audited by the merged auditor decreased. Similarly, for the one years before and after the merger analysis, the discretionary accruals also decreased. These results showed that audit quality increased due to the merger of small and medium-sized accounting firms. [Implications] The results of this study suggest that the auditor registration system to induce improvement of audit quality has a positive effect on audit market. In addition, this study reconfirms prior studies that the larger the size of the auditor, the higher the audit quality.

시각적 피드백을 병행한 어깨복합운동프로그램이 어깨비대칭 청년들의 어깨 근력과 정렬에 미치는 영향

강순희, 강은지, 목미경, 박지연, 손혜림, 연우정 한국교통대학교 2016 한국교통대학교 논문집 Vol.51 No.-

The purpose of this study was to identify whether shoulder complex exercise program with visual feedback could improve the shoulder muscular strength and postural alignment in adolescents with shoulder asymmetry. Twenty eight subjects were recruited from the K university and divided into three groups: experimental 1, 2group(Each n=10) and control group(n=8). For 4 weeks, the experimental group 1 performed shoulder muscle complex exercise program and the experimental group 2 performed shoulder complex exercise program with visual feedback. The control group did not perform exercises. The shoulder muscle strength and difference between the height of left and right shoulders were assessed before, after training using the hand-held dynamometer and Global Posture System. Subordination variables, general characteristics analysis, χ² test and Kruskal Wallis H test were conducted to evaluate differences between groups and training before, after changes were checked Wilcoxon signed rank test with using the PASW 18.0 statistical program. The results of the study were as follows. 1) Both the experimental 1, 2group showed improvements in muscle strength of several muscles following training (p<.01). The control group showed significant reduction in the left posterior deltoid (p<.05), and did not show significant changes in examining other muscles (p>.05). And there were differences among three groups in shoulder muscle strength (p<.001). Muscle strength changes in several muscles were greater in the experimental 1, 2group compared with the control group (p<.001). Muscle strength changes in the several muscles were greater in the experimental group 2 compared with the experimental group 1 (p<.001) 2) Both the experimental 1, 2group showed significant decreases in the difference between the left and right shoulder heights following training (p<.01). The control group did not show change (p>.05). Changes in the difference between the left and right shoulder heights were greater in the experimental 1, 2group compared with the control group (p<.001).

A Cytotoxin Component from Angelicae Koreanae Radix against L1210 and HL-60 Cells

Bae, KiHwan,Ji, JongMyung,Kang, JongSeong,Ahn, ByungZun 충남대학교 약학대학 의약품개발연구소 1994 藥學論文集 Vol.10 No.-

A cytotoxic sesquiterpene against L1210 and HL-60 cells was isolated from Angelicae Koreanae Radix (buk-kang-hwal). The component was identified as bisabolangelone by means of chemical and physical methods. The ED_50 values of it were 1.20 ㎍/㎖ against L1210 cells and 2.30 ㎍/㎖ against HL-60 cells. Bisabolangelone was found in buk-kang-hwal but not in kang-hwal.

남자 대학생에서 걷기와 달리기 운동 시 체지방과 골격근량에 대한 비교

김아름,강지선,노홍서,오지훈,강현주 순천향대학교 기초과학연구소 2021 순천향자연과학연구 논문집 Vol.27 No.1.2

The purpose of this study was to investigate the difference in body fat mass and skeletal muscle mass during walking and running after resistance training based on healthy college student. One male college student (age = 25 years, Height = 175.0 cm, Weight = 86.9 kg, Body fat = 27%) volunteered to participate in the study. Body composition was assessed by bioelectrical impedance (Inbody 270, Korea). Walking exercise (4.8 km/hr, 60 min) was performed for 3 weeks, followed by running exercise (7.0 km/hr, 26 min) for 3 weeks. The experimental results are as follows. Running was more effective at dropping body weight and BMI than walking, however walking was more effective at reducing body fat (%) and increasing skeletal muscle mass (kg) than running in male college student. In conclusion, both walking and running provide benefits for body composition, and the best exercise for weight and body fat loss is the one that it actually do on a regular basis.

A Cytotoxic Component from Angelicae Koreanae Radix against L1210 and HL-60 Cells

Bae, KI-Hawan,Ji, Jong-Myung,Kang, Jong-Seong,Ahn, Byung-Zun The Pharmaceutical Society of Korea 1994 Archives of Pharmacal Research Vol.17 No.1

A cytotoxic sesquiterpene against L1210 and Hl-60 cells was isolated from Angelicae Koreanae Radix (bulk-kang-hwal). The component was identified as bisabolangelone by means of chemical and physical methods. The $ED_{50}$ values of it were $1.20{\;}\mu\textrm{g}/ml$ against L1210 cells and $2.30{\;}\mu\textrm{g}/ml$ against HL-60 cells. Bisabolangelone was found in bulk-kang-hwal but not in kang-hwal.

태양인(太陰人) 청혈강기탕(淸血降氣湯) 투여 후 호전된 시멘트 접촉 만성 피부염 환자 치험 1례

강기완,김민지,강세영,Kang, Ki-wan,Kim, Min-ji,Kang, Sei-young 대한한방내과학회 2015 大韓韓方內科學會誌 Vol.36 No.1

Objectives : The purpose of this report is to investigate the effect of Taeeumin Cheonghyeolgangki-tang on chronic contact dermatitis caused by cement. Methods : A 52-year-old male patient was diagnosed with contact dermatitis with the Questionnaire for Sasang Constitutional Classification-II (QSCC-II) as well as the four methods of diagnosis (四診), and treated with Taeeumin Cheonghyeolgangki-tang (qīngxuèjiàngqí-tāng). We observed redness and scaling on both palms, and recorded photographs of any changes during the inpatient and outpatient treatment period. Results : The symptoms of contact dermatitis on both palms were significantly improved. Scaling and cracked skin disappeared and the redness almost resolved. Conclusions : Therefore, Taeeumin Cheonghyeolgangki-tang ( qīngxuèjiàngqí-tāng ) is effective on chronic contact dermatitis caused by cement.

대량의 각혈로 사망한 장티푸스 1예

한상우,유진홍,권순석,김성훈,박지찬,홍은정,최경성,박용완,장준희,안지원,박유경,강지영,박상미,신완식 대한감염학회 2004 감염과 화학요법 Vol.36 No.5

We experienced a 25 year-old male patient with typhoid fever complicated with massive hemoptysis. Pulmonary complication in typhoid fever is very rare and to our knowledge, there has been no report of hemoptysis as a main cause of death with this disease. We herein report a rare case of typhoid fever.

부산·울산·경남지역 직업병 감시체계

김정일,김병권,김정원,채창호,이철호,강동묵,김지홍,김진하,김영욱,이영하,이지호,김정호,윤형렬,유철인,정백근,장태원,김운규,윤동영,강진욱,김종은,안진홍,이동준,장준호,이광영,송혜란,최영희,이용환,조병만,최홍렬,고상백,김은아,이유진,홍영습,정갑열,김정만,김준연 大韓産業醫學會 2004 대한직업환경의학회지 Vol.16 No.1

Objective: Occupational medicine specialists in the Busan, Ulsan and Kyung-Nam areas established an area-based occupational disease surveillance system and used this system to collected case information for the purpose of preventing occupational diseases Methods: l l hospital participated in this system. The authors selected five main diseases, which were hand-arm vibration syndrome (HAVS), work-related musculoskeletal disorder (WRMSD), occupational asthma, occupational skin disease and occupational and occupational lung cancer and established their case definitions. All cases were reported on the web, and real time analysis was conducted. Results: Between April 2001 and April 2003, 192 cases of HAVS, 118 cases of WRMSD, 33 cases of occupational asthma, 17 cases of occupational skin disease and 17 cases of occupational lung cancer (for a total of 377 cases of these five main diseases) were reported. most of the HAVS cases came from shipbuilding, and 172 of them (92.7%) were associated with grinding. Of the four main types of WRMSD, carpal tunnel syndrome (CTS) was the most prevalent with 46 cases and shipbuilding was also the main industry involved (83.9%). The ergonomic risk factors involved mainly associated with the hand. In 19 (57.6%) and 4 (12.1%) cases of occupational asthma, the agents involved. The causative agents of occupational lung cancer included Cr, welding fume, PAH, Ni, etc. 10(58.8%) of the cases were diagnosed as squamous cell carcinoma and 5(29.4%) as adenoma. Conclusion: This result showed that an area-based occupational disease surveillance system might provide an effective method of evaluating the prevalence of such diseases, however the Busan, Ulsan and Kyung-Nam provinces are too large to be treated as individual areas. Therefore, the authors suggest that each province should establish its own surveillance system.

중·소의 개방과 한국의 북방정책

康智漢 慶北大學校 1989 論文集 Vol.47 No.-

In order to accomplish four modernizations, China is introducing western technique and capital. While Soviet also has adopted economic priority policy since Gorbachev's leadership. Soviet is now placing emphasis on its role as an Asian-Pacific nation and she is going to strengthen intimate collaboration with other countries in this area. The nomalization of Sino-Soviet relations is in close connection with the Korean Peninsula. First the two countries which are supporting North Korea has a great deal of flexibility of the opportunity to choose the policy, and so it is likely that the two countries will have close contacts with Korea. Second the nomalization of Sino-Soviet relations will decrease the influence of U.S.A in Asian Pacific region. Accordingly new discussions will be made on the problem of the U.S. troops stationed in Korea. Thirdly triangle cooperative system among three countries (china, Japan and U.S.A) will become weaker and a new system of Sino-Soviet will come into existence in Asian pacific region. This new change in this area, I think, will make Korea advance the problems of South and North Korea.

화상인(火傷人)캠프에서 심리극 활용에 관한 고찰

강지윤 西江大學校 學生生活相談硏究所 2005 人間理解 Vol.26 No.-

본 연구는 서울시 장애인인식개선 지원사업인 '화상인(火傷人)을 위한 캠프' 프로그램의 일환으로 실시되었다. 다양한 집단에서 효과가 있는 것으로 나타난 심리극을 화상인이라는 집단에 실시하여 평가해 보자는데 목적이 있으며, 캠프에 참가한 화상인들을 대상으로 일회성으로 실시하였다. 그 결과 심리극이 집단의 지지와 응집력, 실존적 요인, 보편성 향상에 도움이 된다는 결과를 얻었고, 집단원들은 화상이라는 아픔에 대해 공감하고 함께 나눌 수 있는 것에 의미를 두고 있음을 알 수 있었다. 심리극이 화상인들의 자기성장을 위하여 활용되고 이에 대한 경험적 평가와 연구가 계속 축적될 수 있는 가능성을 열어 놓았다는 점에서 본 연구의 의의를 찾을 수 있다. This study carried out as a part of the camp program for 'burned people', designed to better understand physically or mentally challenged people under the support of Seoul City. Psychodrama itself has proven that it is considerably effective throughout diverse groups. The purpose of the study is to apply psychodrama particularly to burned pepole and to assess the effect. For the study, psychodrama was directed once for the camp participants and the conclusions were drawn as follows; psychodrama is a helpful tool in improving group support and cohesiveness, existential factor, universalilty. In addition, members in the group become to find the significance sharing their hurt feelings living with burned marks. The results show that psychodrama can be used for the self-growth of burned people and suggest further empirical researches and studies.