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비감사서비스의 유형과 감사인의 독립성 -현행 규정에 의한 금지,조건부,허용된 비감사서비스를 기준으로-
정대길 ( Dae Gil Jung ),송인만 ( In Man Song ),박연희 ( Yeon Hee Park ) 한국회계학회 2009 회계학연구 Vol.34 No.1
재무제표의 신뢰성을 확보하는데 감사인의 독립성은 필수적이다. 그러나 최근에 고객에 대한 비감사서비스가 감사서비스와 동시에 제공될 때 감사인의 독립성이 크게 침해될 수 있다는 우려가 제기되고 있다. 본 연구의 목적은 비감사서비스를 제공하는 경우, 특히 법에서 규정하고 있는 비감사서비스의 유형에 따라 감사인의 독립성에 상이한 영향을 미치는지를 검증하는 것이다. 1999년부터 2004년까지 6년 동안 상장회사를 대상으로 한 본 연구의 실증분석결과에 따르면, 비감사서비스의 제공이 감사인의 독립성을 저해하고 있는 것으로 나타났다. 특히 자기감사 위험에 노출될 가능성이 높은 금지된 비감사서비스는 허용 또는 조건부로 허용되는 비감사서비스보다 상대적으로 감사인의 독립성에 큰 영향을 미치는 것으로 나타났다. 한편, 비감사서비스 보수액의 상대적 크기가 감사인의 독립성에 영향을 미친다는 결과를 발견하지 못하였다. 이는 우리나라의 경우 비감사서비스의 제공이 감사인의 경제적 의존도를 심화시켜 독립성을 저해시키기 보다는 비감사서비스를 제공하고 있다는 사실 자체가 감사인의 독립성에 영향을 줄 수 있음을 시사하는 것이다. 이러한 분석결과는 특정 비감사서비스를 금지하는 공인회계사법을 지지하는 것이라 볼 수 있다. 본 연구는 동일 감사인에 의해 제공되는 비감사서비스 유형에 따라 감사인의 독립성이 다른지의 여부를 검증하였다는데 의의를 찾을 수 있다. Recently Korea has enacted a legislation that bans specific auditorprovided non-audit services. This is the adoption of Sarbanes-Oxley Act in Korea to increase auditor independence. Korea already has various systems to increase accounting transparency. Thus, this study starts from a question, whether enacting additionally a certain legislation that bans specific auditor-provided non-audit services will really help to create accounting transparency. This study was performed to examine whether non-audit services(NAS) rendered concurrently with audit services(AS) impair auditor independence. To achieve our purpose, we examine first whether NAS rendered concurrently with AS will impair the auditor independence due to the auditor`s economic dependence on the audited company. Second, we test the association between NAS types and discretionary accruals. We use discretionary accruals(estimated from Jones model) as proxy of auditor independence because auditor independence is difficult to detect directly. We obtain data from business reports of listed companies which are disclosed publicly in Korean stock market. We use 2,274 observations and 618 listed firms which disclose NAS rendered concurrently with AS on their annual report during the period of year 1999-2004.(See Table 4: Sample Description) Our results show that NAS rendered concurrently with AS would impair the auditor independence. However, we find no evidence that ratio of NAS fees to AS fees would impair auditor independence. That is, original model in the <Table 9> shows that the coefficient(t-value) of DNAS is 0.008(1.91). The result suggests that NAS (dummy variable, 1for NAS firms) itself regardless of NAS fee amounts affects auditor independence significantly at the 5% level. However, we find that the ratio of NAS fees to AS fees may not impair audit independence.(See Table 9: The effect of non-audit services on auditor independence) This result suggests that economic dependence on NAS don`t seriously affect auditor independence. It may be possible that the types of non-audit services will affect auditor independence differently. Thus, we analyze whether the types of non-audit services(prohibited (DPR), approved conditional(DCN), and approved(DAPD) under related Korean laws) affect differently auditor independence. In the original model of <Table 10>, coefficient(t-value) of DPR is 0.018(1.89), which is statistically significant at the 10% level. However, the evidence is not evident for DCN and DAPD. Reduced models are set up to compare firms providing NAS with other firms that do not. In the models, the coefficient of DPR is only significant statistically.(See Table 10: Regression Analysis Results for Types of Non-audit Services) These results support the research hypothesis Ⅱ. That is, only prohibited NAS rendered concurrently with AS will impair auditor independence by exposing self-audit threat directly. Also, we find that the coefficients of NAS and APD are not significant. This is consistent with prior literature. The coefficients(t-value) of control variables, LEV, GRW, CFO are -0.086(-5.23), 0.107(9.85), and -0.607(-14.59) respectively, significant at the 1% level(See Table 12: Regression Analysis Results for Types of Non-audit Services). The coefficient (t-value) of SIZE is significant at the 5% level. These results are also consistent with prior literatures(Kwon et al.(2004) and Park et al.(2003)). In summary, our results support SEC or Korean regulatory bodies which rigorously limit certain NAS to be rendered concurrently with AS. Such NAS may expose auditors to self-audit threats. The limitations of this study are very similar to those of other researches. That is, we estimate discretionary accruals as proxy of auditor independence. We may subjectively classify types of non-audit services under current regulations. However, we expect that the empirical results will help regulatory bodies to examine whether newly enacted regulations regarding NAS will really achieving it`s original purposes.
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