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지배주주와 소액주주 사이의 대리인문제가 외부감사에 미치는 영향 : 감사보고시차를 중심으로
배창현,손성규 한국공인회계사회 2013 회계·세무와 감사 연구 Vol.55 No.2
우리나라의 경우 소수의 지배주주에 의해 소유권이 집중되어 있으며 간접소유에 의한 기업 통제형식을 특징으로 나타내고 있다. 이러한 지배구조 하에서는 소유와 경영의 분리에 따른 경영자와 주주 사이의 전통적인 대리인문제보다 지배주주와 소액주주 사이의 대리인문제에 주목할 필요가 있다. 이에 본 연구에서는 의결권승수로 측정한 지배주주와 소액주주 사이의 대리인문제가 외부감사에 미치는 영향을 감사보고시차로 살펴보았다. 결산일에서 감사보고서일의 누적기간으로 정의되는 감사보고시차는 기존의 선행연구에서 감사인의 노력(audit effort) 및 재무보고 적시성의 대용치로 측정되고 있다. 괴리도 관련 선행연구에서는 지배주주의 소유-지배 괴리가 커질수록 상호출자를 통해 소액주주의 부를 지배주주에게 이전하는 터널링(Tunneling) 현상 및 보고이익에 대한 왜곡 가능성이 높다고 보고하였다. 또한, 자본시장과 외부투자자들은 이들 기업의 보고이익에 대한 신뢰성을 부여하지 않는 것으로 나타났다. 아울러, 지분율 괴리도가 높을수록 지배주주는 자신의 사적이익을 추구할 가능성이 높기 때문에 이러한 성향을 감추기 위해 기업의 정보를 되도록이면 외부에 공개하지 않으려는 것으로 나타났다. 이처럼 기말감사를 실시하는 외부감사인의 경우, 감사대상회사의 지분율 괴리가 높을수록 지배주주의 기회주의적인 이익조정 및 사적유인 등을 고려하여 보다 주의 깊은 감사절차를 진행할 것으로 예상되며 이는 감사보고시차의 증대로 나타날 것이다. 분석결과, 의결권승수와 감사보고시차는 통계적으로 유의한 양(+)의 관련성을 나타냈다. 이는 지배주주와 소액주주 사이의 대리인문제가 높을수록(지분율 괴리가 클수록) 외부감사인은 소유-지배 괴리에 따른 지배주주의 기회주의적인 행동유인을 고려하여 보다 신중하게 감사절차를 수행한 결과로 해석되며, 결과적으로 재무제표의 적시성에도 부정적인 영향을 주는 것으로 나타났다. In the Korean corporate ownership structure, a small number of controlling shareholders have cash flow rights, which is characterized by their control taken by indirect possession. In such a governance structure, it is required to pay attention to the agency problem between controlling shareholders and minority shareholders rather than to traditional agency problems between managers and shareholders based on the division of possession and management. This research investigates the effects of agency problems measured by wedge between controlling shareholders and minority shareholders on audit report lag. The audit report lag, which is defined as a cumulative period between balance sheet date and audit report date, was measured as a proxy for the audit effort and the timeliness of financial reporting in the previous researches. The previous researches found that as the separation between possession and control of controlling shareholders gets larger, the possibility for the tunneling (transferring the wealth of minority shareholders to controlling shareholders) phenomenon and reported profits to be distorted gets higher. Also, the capital market and external investors do not trust the reported profits because of the possibility for controlling shareholders to take personal gains. In the meantime, it is expected that external auditors will conduct more carefully auditing for firms with larger separation between possession and control in consideration for the possibility for controlling shareholders to take opportunistic actions, and will make efforts to enhance the reliability of the financial statements of the firms. The findings of this research are summarized as follows. Firms with the high level of agency problems between controlling shareholders and minority shareholders, have a positive and significant relation with the audit report lag. This result shows evidence indicating that external auditors appropriately monitor the reported profits of a company in consideration of the possibility for controlling shareholders to take opportunistic actions based on the separation between possession and control.
DME 고압연료펌프의 플런저 TDC 도달 타이밍과 DME 인젝터의 분사 타이밍 차이에 따른 커먼레일 압력 특성 연구
배창현(Changhyeon Bae),유동규(Donggyu Yu),우영민(Youngmin Woo),표영덕(Youngdug Pyo),신영진(Youngjin Shin),고아현(Ahyun Ko),정용진(Yongjin Jung),조종표(Chongpyo Cho),김강출(Gangchul Kim),장진영(Jinyoung Jang),임옥택(Octeck Lim) 한국자동차공학회 2023 한국자동차공학회 부문종합 학술대회 Vol.2023 No.5
조선시대 영당(影堂)의 건립 경향과 예학(禮學) 확산 이후의 변화
배창현,Bae, Chang-Hyu 한국건축역사학회 2021 건축역사연구 Vol.30 No.4
Young-dang(影堂) is a ritual pavilion where figures of a dedicated person is enshrined. According to literature, establishment of Young-dang architecture is thought to have the affinity with Buddhist tradition in the beginning of its history. A tradition of enshrining figure could be found especially in Buddhism. Until the mid Joseon dynasty, enshrining figure made of wood, clay and bronze was quite often at Young-dang. In Confucian ritual tradition, a pavilion where enshrining ancestor's sprit tablet called Sadang(祠堂) or Myo(廟). In regarding portrait is a sort of figure, it has to be concerned with Buddhist ritual tradition. For this reaseon, Young-dang started to be distinguished from older aspect of existence in mid Joseon dynasty when the study of Confucian courtesy widely spread. It show the transformation process of Young-dang architecture from Buddhist tradition to Confucian tradition in J oseon dynasty.
조선시대 의금부(義禁府) 청사(廳舍)의 변화 과정과 건축 공간 구성
배창현,Bae, Chang-Hyun 한국건축역사학회 2020 건축역사연구 Vol.29 No.5
Ui-Gum-Bu(義禁府) is regarded as a key organization that reflects the power of the royal authority, mainly because it directly obeys the king's command and retains the power to punish or pardon government officials for severe crimes such as treason or significant breach of Confucian ethics. For this reason, Ui-Gum-Bu held a higher place in the organizational hierarchy of the government than other similar offices such as Hyung-Jo(刑曹), Sa-Heon-Bu(司憲府) and P o-Do-Cheong(捕盜廳). This characteristic of Ui-Gum-Bu is also evident in the architectural style and composition of the office building. The figures of the Ui-Gum-Bu office is depicted in detail in the paintings listed in 『Gum-Oh-Gye-Cheop(金吾契帖』, a record of Ui-Gum-Bu office meetings, and descriptions in the code book 『Gum-Oh-Hun-Rog(金吾契帖)』, both written in 18th century. The purpose of this study is to reveal the overall transition process of the Ui-Gum-Bu office building from the beginning until its demolition in the early 20th century. Based on research materials of 18th century, its architectural composition and characteristics will be dealt in detail.
서울 종로 주변 발굴유적에서 보이는 조선 중·후기 건물지의 평면형식
배창현(Bae, Chang-Hyun),전봉희(Jeon, BongHee),허유진(Huh, Yoojin) 대한건축학회 2018 대한건축학회논문집 Vol.34 No.5
The purpose of this study is to analyze the plan type of excavation remains during the Mid to Late Joseon period around Jong-ro area in Seoul. 523 building remains were selected in accordance with plan type could identified through the excavation investigation report. Among these, 276 building remains were verified to the 15-16<SUP>th</SUP>, 145 and 102 building were verified to the 17-18<SUP>th</SUP> and the 19th century. By classifying excavation remains, four dominant plan type of the each century came out. First, ㅡshape was the most common plan type took nearly 50 percent. In a considerable proportion of cases, this plan type seems an annex of main building. However, ㅡshape plan type also seemed to be used for main building in some cases. ㄱ and ㄷshape plan type took the second and the third. In most cases, these types seemed typical plan used for a main housing building. For the last, ㅁshape plan type identified the most unusual. This plan type merely took under five percent but, these cases are meaningful because it shows the plan alteration from ㄷshape to ㅁshape plan type. Existence proportion between each plan types of the 15-16<SUP>th</SUP> century were continued to the 18-19<SUP>th</SUP> century without small changes between ㅡand ㄱ types in 17-18<SUP>th </SUP>century. By examining selected excavation remains, installing front Toi space on ㄱ, ㄷ and ㅁshape plan type stand out clearly compared with ㅡshape plan type. From this tendency, it could be considered that plan type became a significant factor influenced installing Toi space. Similar to periodical tendency of plan type was not changed dramatically, the rate of installing Toi space in the 15-16th century was not changed much until the 18-19<SUP>th</SUP> century. It also shows the close relation between plan type and installing Toi space. In some excavation remains, floor type in the 15-16<SUP>th</SUP> century also verified. There are some points of similarities on installing typical location of On-dol, Ma-ru and Bu-eok in these excavation remains with later period housing type such as Ut-Bang-Gguk-Oem-Jib and Ddeul-Jib.
배창현,최동호,안근선,유창식 대한전자공학회 2013 Journal of semiconductor technology and science Vol.13 No.5
A 6-Gb/s differential voltage mode driver ispresented whose output impedance and pre-emphasislevel can be controlled independently. The voltagemode driver consists of five binary-weighted sliceseach of which has four sub-drivers. The outputimpedance is controlled by the number of enabledslices while the pre-emphasis level is determined byhow many sub-drivers in the enabled slices are drivenby post-cursor input. A prototype transmitter with avoltage-mode driver implemented in a 65-nm CMOSlogic process consumes 34.8-mW from a 1.2-V powersupply and its pre-emphasized output signal shows165-mVpp,diff and 0.56-UI eye opening at the end ofa cable with 10-dB loss at 3-GHz.