이상 ‘육필 원고’의 진위 여부 고증(考證) - 편지를 중심으로

김주현 ( Kim Ju-hyeon ) 한국문학언어학회(구 경북어문학회) 2019 어문론총 Vol.81 No.-

2014년 이상의 편지가 발굴되었다는 소식이 여러 언론을 가득 메웠다. 이 보도 이후 그 편지는 이상의 편지로 자리매김하게 되었다. 그런데 이 편지는 2001년 이미 이현욱의 편지로 소개되었던 것이다. 동일한 편지가 먼저는 이현욱의 편지로, 나중에는 이상의 편지로 소개된 것이다. 육필 편지가 적힌 편지지는 1940년에 문을 연 ‘梧文出版社’의 원고지이다. 그리고 편지봉투에 1940년 12월 26일자 소인이 찍혀있다. 그러므로 1937년에 죽은 이상이 이 편지를 쓸 수는 없다. 그리고 서명, 필체 및 문체의 측면에서 이상과 거리가 있다. 하지만 그 편지는 이현욱이 최정희에게 보낸 또 다른 육필 편지와 서명, 필체 및 문체의 측면에서 같으며, 1940년 당시 발표된 이현욱의 「편지」, 「일기」, 「결별」등과 문체의 측면에서 차이가 없다. 또한 육필 편지의 내용은 이현욱의 당시 상황과 그대로 일치한다. 궁극적으로 이 육필 편지는 이현욱의 편지로 보는 것이 적절하다. 이 편지에서 이현욱은 최정희에 대한 애증관계를 가감 없이 표현하였으며, 자신의 글쓰기가 최정희의 권유로 시작되었다는 점, 그리고 최정희와 결별할 수밖에 없는 상황을 그대로 전해주고 있다. 이 편지는 이현욱, 곧 지하련 연구에 좋은 자료가 될 것이다. The news about discovering Lee Sang’s letter filled many newspapers in 2014. After this report, the letter has been established as Lee Sang’s letter. However, this letter has already been introduced as Lee Hyeon-uk’s letter in 2001. The same letter has been first introduced as Lee Hyeon-uk’s and later as Lee Sang’s. The letter paper of handwritten manuscript is the manuscript paper of 'Oh-Mun Publisher' which opened in 1940. And It’s envelope has a postmark dated December 26, 1940. Therefore, no longer can this letter be written by Lee Sang who died in 1937. And it is far from Lee Sang in terms of signatures, handwriting and style. However, this letter is the same as Lee Hyeon-uk's another letter to Choi Jeong-hee in terms of signature, handwriting and style. And it is the same style of Lee Hyeon-uk's works such as “Letter”, “Diary” and “Separation”. Also, the content of the letter is identical to Lee Hyeon-uk’s situation. Ultimately, it is reasonable to see the letter as Lee Hyeon-uk’s. In this letter, Lee Hyeon-uk expressed love and hate relationship with Choi Jeong-hee. This letter shows the fact that Lee Hyeon-uk began writing due to Choi Jeong-hee’s recommendation and she has no choice but break up just like the novel “Separation”. This letter will be a good material to research Lee Hyeon-uk, that is to say Ji Ha-ryeon

영조 초기 안동 지역 남인의 정치적 동향

이재현 ( Lee Jae-hyeon ) 대구사학회 2021 대구사학 Vol.144 No.-

이 논문은 英祖 초기에 안동 지역 남인의 정치활동을 규명한 것이다. 시기적 범위는 영조 즉위 이후부터 대략 辛酉大訓을 전후한 시기까지이며, 지역적 범위는 安東을 중심으로 하되 禮安·英陽·寧海 등 안동 주변 지역 또한 그 대상으로 삼았다. 여기서 지역적 범위는 곧 李玄逸 門人 집단 내 핵심인물들의 거주 범위와 일치한다. 영조는 즉위 이후 탕평책을 추진하였는데, 신유대훈으로 국왕 주도의 탕평 정국이 설립되기까지 乙巳換局, 丁未換局, 戊申亂, 己酉處分, 十九下敎, 混沌開闢, 庚申處分 등 많은 정치적 사건이 발생하였다. 그러나 영남 남인의 경우 숙종 대 甲戌換局 이후로 실각하여 재기하지 못하였고, 이로 인해 영조 초기 정국에서는 중앙 정계에서의 역할이 미미하였다. 더구나 무신란에 연루되면서 지역 전체가 ‘逆鄕’으로 규정될 위험에 처하였다. 이에 통상적으로 영남 남인의 정치적 명분은 무신란으로 인해 완전히 붕괴된 것으로 이해되었다. 그러나 무신란 이후 영조의 배려로 안동을 중심으로 한 일부 영남 남인 인사의 등용이 있었다. 김성탁은 이를 대표하는 인물이다. 하지만 당시 안동 지역 남인들은 이현일의 문인집단으로 서로 얽혀있었고, 이현일의 伸冤이 이루어지지 않는 이상, 언제나 ‘己巳年의 餘黨’으로 낙인될 가능성이 존재하였다. 1737년(영조 13)에 김성탁이 이현일을 伸救하다가 영조의 분노를 사 유배 간 사건은 안동 지역 남인의 취약한 정치적 기반을 단적으로 보여 준다. 김성탁 사건의 파급으로 인해 안동 지역 내에서는 김상헌 서원 건립을 둘러싸고 南·老 간의 향전이 벌어졌다. 안동 지역 내에서 열세에 처했던 노론 측은 官의 지원 아래에 서원 건립을 추진했으나, 남인들이 물리력을 동원하면서 저지하여 서원 건립이 좌절되었다. 영조는 이 사건에서 남인들에게 상대적으로 관대한 처분을 내렸다. 이러한 영조의 태도는 黨論 위에서 君師로 군림하려는 영조의 의도를 보여주는 것이었다. 그러나 이러한 영조의 의도와 배려에도 불구하고 1740년대가 되면 안동 지역 남인의 정치활동은 침체되었고, 이것은 곧 영남 남인의 정치활동의 침체를 의미한다. This study identifies the political activities of Namin in Andong in the early days of King Yeongjo. The period ranges from the time of King Yeongjo's accession to the throne to around the time of Sinyu Daehun. The regional range was centered on Andong and around Andong such as Yean, Yeungyang and Yeunghae. The regional range is in line with the extent to which key figures reside within the Lee Hyeon-il’s followers. King Yeongjo promoted Tangpyeong policy(蕩平策) after his ascension, and many political events took place, including the Eulsa Regime Change in 1725(乙巳換局), Jeongmi Regime Change in 1727(丁未換局), Musin Revolt(戊申亂), Kiyucheobun(己酉處分), Sibguhagyo(十九下敎), Hondongaebyeok(混沌開闢), Gyeongsincheobun(庚申處分), until the establishment of the King-led Tangpyeong regime. However, in the case of Namin group of Yeongnam, he failed to recover after Gabsul Regime Change in 1694(甲戌換局), and thus had little role in the central political circle in the early days of King Yeongjo. Furthermore, relevant to Musin Revolt put the entire region at risk of being defined as "Rebellion." In general, it was understood that the political cause of Namin group of Yeongnamwas completely destroyed due to Musin Revolt. However, Namin group of Yeongnam centered on Andong was appointed because of King Yeongjo's consideration after Musin Revolt. Kim Seong-tak was a representative figure. However, Namin in Andong were intertwined with Lee Hyun-il's followers at that time. If Lee Hyun-il is not innocent, They were always likely to be branded as ‘the remnants of the year of Gisa’. In 1737, Kim Sung-tak's banishment due to Yeongjo's anger while explaining Lee Hyun-il shows the weak political foundation of Namin in Andong. Due to the ripple of the Kim Seong-tak's banishment, there was confrontation between Namin and Noron over the construction of Hagdong Seowon in Andong. Noron, who had a weak power in Andong, pushed for the construction of the Seowon under the support of the government office, but the construction of the Seowon was thwarted by Namin's physical force. King Yeongjo gave relatively lenient treatment to Namin in this case. King Yeongjo's attitude showed King Yeongjo's intention to reign as ‘Master King(君師)’ on the party platform. However, despite King Yeongjo's intentions and consideration, the political activities of Namin in Andong began to stagnate in the 1740s, which meant that the political activities of Namin group of Yeongnam had stagnated. (Department of History, Kyungpook National University / corpseljh@hanmail.net)

Inhibition of oxidative stress induced‑cytotoxicity by coptisine in V79‑4 Chinese hamster lung fibroblasts through the induction of Nrf‑2 mediated HO‑1 expression

Hyeon‑Gyun Jo,Cheol Park,이혜숙,Gi‑Young Kim,Young‑Sam Keum,Jin Won Hyun,Taeg Kyu Kwon,Yung Hyun Choi,Su Hyun Hong 한국유전학회 2021 Genes & Genomics Vol.43 No.1

Background Coptisine is a natural alkaloid compound and is known to have multiple benefcial efects including antioxidant activity. However, whether it can protect lung fbroblasts from oxidative damage has not been studied yet. Objectives To investigate the potential inhibitory efect of coptisine against oxidative stress in V79-4 lung fbroblast cells. Methods V79-4 cells were treated with H2O2 (1 mM) in the presence or absence of coptisine (50 µg/ml), N-acetyl cysteine (NAC, 10 mM) or zinc protoporphyrin IX (ZnPP, 10 µM) for the indicated times. The alleviating efects of coptisine on cytotoxicity, cell cycle arrest, apoptosis, reactive oxygen species (ROS) production, DNA damage, mitochondrial dynamics, and inhibition of ATP production against H2O2 were investigated. Western blot analysis was used to analyze the expression levels of specifc proteins. Results Coptisine inhibited H2O2-induced cytotoxicity and DNA damage by blocking abnormal ROS generation. H2O2 treatment caused cell cycle arrest at the G2/M phase accompanied by increased expression of cyclin-dependent kinase (Cdk) inhibitor p21WAF1/CIP1 and decreased expression of cyclin B1 and cyclin A. However, these efects were attenuated in the presence of coptisine or NAC. Coptisine also prevented apoptosis by decreasing the rate of Bax/Bcl-2 expression in H2O2-stimulated cells and suppressing the loss of mitochondrial membrane potential and the cytosolic release of cytochrome c. In addition, the activation of nuclear factor-erythroid-2-related factor 2 (Nrf2) and heme oxygenase-1 (HO-1) was markedly promoted by coptisine in the presence of H2O2. However, zinc protoporphyrin IX, a potent inhibitor of HO-1, attenuated the ROS scavenging and anti-apoptotic efects of coptisine. Conclusions Based on current data, we suggest that coptisine can be used as a potential treatment for oxidative stress-related lung disease.

Effect of Impact Load on Splice Length of Reinforcing Bars

Hyeon?Jong Hwang,Fan Yang,Li Zang,Jang?Woon Baek,Gao Ma 한국콘크리트학회 2020 International Journal of Concrete Structures and M Vol.14 No.5

Impact loading damage of reinforced concrete (RC) members deteriorates bond strength of reinforcing bars. To understand the effect of strain rate on the bond strength of reinforcing bars in RC beams under impact load, drop hammer test was performed on twenty-four simply supported RC beams with lap spliced bars at the mid-span. The test parameters were reinforcing bar diameter, splice length, drop height, and hammer mass. The dynamic responses including the impact load history, mid-span deflection history, crack distribution, and strain history of reinforcing bar were evaluated. Although the designed bar development length was 31–69% of the requirement of current design codes under static load, the tensile strength of bar splices was greater than the dynamic yield strength when subjected to large impact energy under impact load. On the basis of the test results, existing design equations for the bar development length under static load were modified to consider the impact loading effect on the bond strength. Factors related to the strain rate effect of materials, impact damage, and impact energy loss were proposed. The prediction of the proposed method agreed well with the tensile strength of bar splices under impact load.

Strain Distributions of Plane-Strained and Simple-Sheared Al–Mg Alloy

Hyeon‑Woo Son,Jae‑Cheol Lee,Hyun Soon Park,Soong‑Keun Hyun 대한금속·재료학회 2021 METALS AND MATERIALS International Vol.27 No.11

Strain distribution in plane-strained (rolling) and simple-sheared (torsion) Al–Mg alloy has been estimated using both X-rayline profile analysis and electron backscatter technique. The strain analyses under unified texture distribution by orientationrotation showed that torsion has relatively homogeneous strain distribution regardless of texture component in contrast toinhomogeneous strain in rolling. In addition, annealing texture of torsion has more random texture than inhomogeneousrolling texture. Lower texture difference index in annealed torsion specimens suggest homogeneous strain distribution insimple shear has a higher resistance to strain-induced boundary migration, which has been known to be main reason forstrong development of ND||⟨100⟩ component during annealing of rolled Al sheet.

A Survey of the History of Hunmin jeongeum Research

Hyeon‐,hie Lee 훈민정음학회 2010 Scripta Vol.0 No.2

This paper presents a brief sketch of the content and background of Hunmin jeongeum research. Pre-1940 and post-1940 research are divided and considered separately.

The Ongoing Monophthongization of 'ii' in Seoul Korean: A Sociophonological Account

Hyeon-Seok Kang 한국음운론학회 1999 음성·음운·형태론 연구 Vol.5 No.1

Kang, Hyeon-Seok. 1999. The Ongoing Monophthongization of 'ii' in Seoul Korean: A Sociophonological Account. Studies in Phonetics, Phonology and Morphology 5, 25-58. This paper examines the current status of 'ii', the only remaining one among the six Middle Korean falling diphthongs. Supporting the suggestions by Kim-Renaud (986) and Y.C. Chung (1991), this article shows that this diphthong is also monophthongizing following the paths of the other falling diphthongs. It is also shown through quantitative evidence that the monophthongization of this diphthong involves not one diachronic change but three different changes. It is suggested that the monophthongization of 'ii' was mainly triggered by the structural pressure to eliminate the only remaining falling diphthong in contemporary Korean. This structural explanation is phonologically formalized within the Optimality Theory expanded by the notion of 'variable ranking' (Reynolds ]994). The phonological account also shows why the changes are under way as they are. (Kaya University)

한국 근대문학 연구의 새 지평 ; 근대시 연구의 새 지평 ―전통주의적 연구를 중심으로-

박현수 ( Hyeon Su Park ) 현대문학이론학회 2008 現代文學理論硏究 Vol.0 No.33

The purpose of this paper is to investigate the notion and present state of traditionalist research in the study of Korean poetry. In this paper, traditionalist research means a study which to search out new notions and paradigms of discourse in Korean traditional thought and to apply to the study of modern Korean poetry by creative interpretation of those. Closely looking into traditionalist studies, there are five categories; general conceptual, Buddhist, Taoist, neo-Confucianist, Korean fundamental philosophic study. General conceptual study, based on traditional philosophic concepts in the history of Korean thought, was conducted by Yun Jae-geun, Kim Young-seok and Choi Seung-ho. Buddhist study, by Song Uk, Taoist study, by Lee Seonghee and Kim Kyoung-bog, neo-Confucianist study, by Jo Dong-il and Park Hyeon-su, and Korean fundamental philosophic study, by Seo Jeong-ju, Shin Beom-sun and Kim Ji-ha. Though these studies, in the making process, had some blurs in logical refinement, they have very important significance in Korean literary study in that, they tried to find a new and creative theory. It is also worthy to note that traditionalist studies brought a change in the study of Korean literature subordinated every discourse of Korean literature to the western theory.

예술 창작과 선(禪)

김현숙 ( Hyeon Suk Kim ) 한국영상미디어협회 2015 예술과 미디어 Vol.14 No.1

우리는 선(禪)이란 단어를 흔히 사용하고 그 개념을 어렴풋이 느낌으로 알고 있다. 하지만 선을 정확하게 이해하고 한마디로 표현하는 것은 쉽지 않다. 선에 관해 공부한 사람이라 할지라도 선 사상의 역사와 정신에 대한 질문에 대답은 할 수 있지만, 선을 한마디 말로 정의 하기는 쉽지 않을 것이다. 왜냐하면 선은 스스로의 체험에 의한 깨우침이기 때문이다. 더욱이 불교에서는 ``문자를 앞세우지 않는다`` 라는 뜻의 불입문자(不立文字)를 논하고 있으며, 선이 ``말로 표현이 될 때,그것은 이미 선이 아니다`` 라고 한다. 우리가 명상을 통해 알수 있는 선(禪)은 무엇이며, 명상이란 무엇인가? 명상이란 생각이 멈추거나, 생각하지 않고 있을 때시작된다고 하는데, 언제나 끊임없이 모든 것에 생각을 하며 살고 있는 우리에게, 생각을 멈추라는 말에 의문을 갖게 된다. 서양에서는 선(禪)의 뜻을 명상(meditation)으로 번역하고, 일본식 발음을 따라 젠(zen)으로 사용하고 있다. 또한 선은 종교적인 의미보다는 철학적인 의미로 해석되며, 프랑스의 일상 생활 속에서, ``soyez zen(쑤와이에 젠)``은 ``침착해라``라는 뜻으로 사용된다. 철학적인 의미에서, 명상과 선이 예술 작품과 어떠한 관계가 있는지 알아보기 위해, 선의 의미와 그 선의 근원인 디아나(dhyana)를 구성하고 있는 삼매, 사마타(samatha)와 비파샤나(vipasyana)의 의미를 살펴본다. 우리를 편안하고 고요하게 해주며, 생각을 잠시 멈추게도 해주는 제임스 튀렐(James Turrell)의 작품, <몰입(Mol-Ip)>과 김현숙의 작품, <고요(Calm)>에서 우리는 사마타의 의미를 살펴보고, 수행하는 사람들이나 내면의 세계를 연상시키는 Giusseppe Penone의 작품, <베르사이유의 삼나무(Versailles di Cedre)>에서 비파샤나의 의미를 해석해 본다. 또한 명상하는 사람들을 연상케하는 필립 라메트(Philippe Ramette)의 작품, <비이성적인 관조(Comtemplation irrationnelle)>에서는 선(禪)과 예술 작품, 그리고 명상과 예술 행위와의 연관성에 대해 생각해 본다. 선(禪) 사상처럼 말로 표현되지 않는 여러 쟝르의 예술 작품들은 우리에게 다양한 의미를 전한다. 때로는 작품의 의미들은 선 사상이 전수되었던 방식처럼 마음과 마음을 통해 (이심전심 以心傳心) 그 의미가 전달 되기도 하고, 이해할 수 없는 선사들의 선문답이나, 혹은 달을 가리키는 부처님의 검지를 바라보는 것 처럼,우리의 생각보다 훨씬 앞서 가는 작가의 의도를 우리가 알아채지 못할 때도 있다. 선은 명상을 통한 스스로에 대한 공부이며, 매 순간마다 새로움을 인식하는 것이다. 그래서 예술가들이 개인적으로 불교의 영향을 받지 않았다 하더라도, 그들의 작품이 현실 자체, 있는 그대로의 실체를 바라 볼 줄 아는 현명함을 담고 있다면, 그 예술 작품들은 선 사상과 비교될 수 있다. 더욱이 디아나(dhyana)의 의미처럼, 묵상과 몰입 속에서 이뤄지는 작품 제작과 순간적인 직감에 의한 예술창작 행위는 어딘가 선 사상과 닮아있다. We usually use the word Zen (禪) and we know vaguely about the sens, but it is not easy to accurately describe in short words to express the sense of Zen. Even we study of the Zen, be able to answerthe history and spirit of Zen, but it will not be easy to define the thought of Zen in simple words. Because the Zen is enlighten by our own experience. Moreover Buddhist saying 불입문자 burip munja (不 立文字) which means ``the word can``t precede the Zen`` and also they say ``when Zen represents by words, it``s not already Zen``. What is Zen through we know by meditation, and what is meditation? Thismeditation is thinking stops, starts when you are stops or not thinking. We will have a question about stops thinking, because we live in a constant thinking status about all of the things. In the West, the meaning of Zen is translated meditation, and used as Zen according to the Japanese pronunciation. Also Zen interprets a philosophical sense rather than a religious significance. In daily life in French, ``soyez Zen (be Zen)`` is used to mean ``calm down``. In a philosophical sense, to learn whether there is any relationship with a work of art and Zen, meditation, we search the meaning of Zen and the origin (source) of Dhyana, and we are explored a signification of configure the Dhyana that Samatha and Vipasyana. We look at the meaning of the Samatha in the works, Calm of Hyeon-Suk Kim and Light leading of James Turrell that makes us comfortable, quiet and also stopping to think. And we interpret the meaning of Vipasyana in the works Versailles di Cedre of Giusseppe Penone that evoke inner word, and Also we think about the relationship between the Zen and artworks, the meditation practices and the acts of the artists, in the works Comtemplation irrationnelle of Philippe Ramette that reminds those who meditate and perform. Like Zen, diverse genres of artworks which does not express in words, propose a variety of signification to us. Sometimes, the meaning of artworks allows to deliver us the way of transmission of Zen, through 이심전심 isim junsim (以心傳心heart to heart, mind and mind). And sometimes, such as the baffling dialogue of Zen Master, or such as looking at the index finger of Buddha pointing to the moon, we are also unable to perceive the intentions of the artists, because their thoughts go too far ahead than our thought. The Zen is studied for themselves through meditation, to recognize the now, at the moment and newness of each moment. So even if artists were not affected personally by the Buddhism, if their works contains a wise mind that know to look at the reality and reality as they are, artworks can be compared to Zen. Moreover, as significance of Dhyana, artistic creations that are produced through contemplation, and concentration, and, act of creation artistic by momentary intuition are similar somewhere to a Zen.

기업지배구조가 회계감사에 미치는 영향 : 지배구조가 감사위험 평가에 미치는 영향을 중심으로

조정현(Cho Jeong-hyeon) 한국국제회계학회 2020 국제회계연구 Vol.0 No.92

본 연구는 기업지배구조가 회계감사에 미치는 영향을 검증하였다. 기업지배구조는 주주와 경영자간의 대리인 문제를 보완하기 위한 메커니즘 중 하나이다(Bushman and Smith, 2001). 기업지배구조와 함께 회계정보는 주주와 경영자의 이해상충 문제를 보완하기 위한 경영자 감시를 위한 핵심적인 수단이다(Bushman and Smith, 2001; Armstrong et al., 2010). 기업지배구조가 양호한 기업의 회계정보는 신뢰성이 높은 것으로 평가(Anderson et al., 2005)받고, 내부 통제시스템이 취약한 기업일수록 감사인은 회계감사시 감사자원을 추가로 투입한다(Wallace, 1984; Kaplan, 1985). 이는 감사보수의 상승으로 나타난다(Asare et al., 2002; Bedard and Johnstone, 2003). 그리고 기업지배구조가 감사보수와 감사시간 등과 관련이 있으므로 감사보고시차에도 영향을 미칠 것이다. 본 연구는 기업지배구조가 양호할수록 외부감사인이 기업의 회계정보 투명성을 높이 평가하여 감사보수와 감사시간, 감사보고시차가 감소할 것으로 가설을 설정하고 실증분석하였다. 분석결과 기업지배구조 변수 중 대형회계법인의 경우 감사보고시차와 감사보수, 감사시간에 대해 모두 유의한 정(+)의 관계를 보였다. 또한 외국인지분율은 감사보고시차와 감사시간에서 유의한 음(-)의 관계를 보였다. 사외이사비율과 대주주지분율이 높을수록 감사보수와 감사시간은 감소하였다. 지배구조등급와 감사보고시차는 음(-)의 관계인 것으로 나타났다. 분석결과는 외부감사인이 대형회계법인인 경우 감사투입시간은 길고 결과적으로 감사보고시차도 길어지며, 감사보수는 높아진다. 또한 이외의 지배구조 변수에 대해서는 대체로 지배구조가 양호할수록 이를 반영하여 감사시간이 짧고 감사보고시차도 감소하며, 감사보수도 적게 지급하는 것으로 나타났다. 본 연구는 감사보고시차와 기업지배구조의 관계를 확인한 첫 번째 연구이다. 또한 기업지배구조를 개별지배구조 변수 뿐 아니라 전체적인 지배구조점수까지 종합적으로 분석하고, 기업지배구조의 회계감사에 대한 영향을 감사보고시차, 감사보수와 감사시간 등을 통해 종합적으로 연구하였다는 점에서 의의가 있다. This study examined the effect of corporate governance on the audit of external auditors. Corporate governance is a mechanism by which shareholders monitor managers to resolve conflicts of interest with managers (Bushman and Smith, 2001), and accounting information is a key tool for monitoring shareholders" managers (Bushman and Smith, 2001; Armstrong) et al., 2010). The reliability of the accounting information produced by a company affects the accounting audit of external auditors. For companies with weaker internal control systems, auditors additionally invest in audit resources (Wallace, 1984; Kaplan, 1985), which is indicated by an increase in audit fees (Asare et al., 2002; Bedard and Johnstone, 2003). Since corporate governance is related to audit fees and audit hours, it will also affect the audit report lag measured from the settlement date to the audit report date. In this study, we analysis the better the corporate governance structure, the higher the external auditor"s evaluation of the company"s accounting information or not. As a result of the analysis, in the case of large accounting firms among the variables of corporate governance, (+) relationships were observed for the time difference in audit reporting, audit fees, and audit hours. In addition, foreign ownership showed a (-) relationship between the time difference in audit reporting and audit time. Audit fees and audit hours decreased as the ratio of outside directors and shareholders" equity increased. It was found that there was a (-) relationship between the corporate governance level and the audit reporting time difference. As a result of the analysis, when the external auditor is a large accounting firm, the audit input time is long, and consequently, the time lag in audit reporting becomes longer, and the audit fee increases. In addition, for other governance variables, the better the governance structure is, the shorter the audit time, the less time lag, and less audit fees. This is the first study to confirm the relationship between audit reporting lag and corporate governance. In addition, it is significant in that it comprehensively analyzes corporate governance structure not only individual governance structure variables, but also overall governance score, and comprehensively studies the impact of corporate governance structure on accounting audit, as well as audit reporting time lag, audit fees and audit time.