2017년 신외감법 등 회계개혁법안과 감사품질

강창수 ( Changsoo Kang ) KNU기업경영연구소 2021 기업경영리뷰 Vol.12 No.1

The purpose of this study is to evaluate whether the 2017 Accounting Reform Act in Korea will have a substantial effect on improving audit quality. To this end, the audit quality system of Defond and Zhang (2014) was adopted as a structure for evaluating the accounting reform. This is because their system structured the audit quality into the demand factor of the audit client, the supply factor of the auditor, and the influence factor of the regulatory authority, and presented the basis for understanding the audit quality, the purpose of the accounting reform. As the first result of the evaluation, the change in the purpose of external audit and the expansion of the company subject to external audit will induce the auditor to be free from self-review threats such as preparing the financial statements of the audit client, and indirectly do the audit client to strengthen their capacity for independent accountability, which results in the improvement of audit quality. And the expansion of external audit to limited companies is expected to create minimal incentives for audit quality demand by regulations. Second, the strengthened auditor attestation for the internal control over financial reporting will help resolve the information asymmetry between the management and investors & creditors over the internal control and strengthen the company’s capacity to manage the internal control. Third, the measure that gave the audit committee the right to appoint an external auditor is expected to check in advance the behaviors to undermine the quality of the audit, such as opinion shopping and low balling, between the management accountable to financial statement preparation and the external auditor. Fourth, the mandatory auditor change on a rotational basis is expected to significantly improve the issue of auditor independence due to the employment relationship between the auditor and the audit client even though the problem of audit failure due to the replacement of an auditor with insufficient experience and expertise is pointed out. In addition, considering the risk of audit failure, there is a concern that a problem of strengthening the market power of Big N accounting firms may arise in the process of favoring a verified auditor with a certain level of audit capability. Fifth, the auditor registration system will allow listed corporations to be audited only by accounting firms that have personnel, physical equipment, psychological systems, compensation systems, and the methods for managing audit quality, which supports auditors’ motives for supplying audit quality. Lastly, the expansion of non-audit services prohibited from concurrently providing with the audit service, is evaluated as a measure to strengthen the incentive to supply audit quality, which is to enhance the independence of auditors. This study is meaningful in that it extracts criteria for improving audit quality from audit-related review studies for the evaluation of the 2017 Accounting Reform Act, and attempts a preliminary evaluation using the results of the empirical studies.

최고 경영자 경영기조변화가 기업의 회계투명성에 미치는 영향 -최고경영자교체를 중심으로-

( Wu Rui ),강창수 ( Changsoo Kang ) KNU기업경영연구소 2019 기업경영리뷰 Vol.10 No.3

The purpose of this paper is to examine the effect of change of tone at top of CEO on the firm’s accounting transparency. Specifically, this paper applies DICTION, a Windows-based language analysis program, to CEO letters to shareholders to measure changes in the tone at the top. The research results are as follows. First, the business group that discloses the CEO letters to shareholders is larger in size, better growth, more profitable, less loss, and audited by large accounting firm. And these firms are more likely to manage earnings and show less accounting transparency. Second, the difference in the tone at the top among the companies that posted the CEO’s shareholder letter did not affect accounting transparency. Third, as the CEO showed activity, optimism, and certainty after the change, the firm’s accounting transparency was lower. In conclusion, the change of the tone at the top affects accounting transparency before and after major events such as management turnover. This study has the following contribution to the literature and practice. First, it provides policy implications to the auditing field by measuring the tone at the top using the CEO letter to shareholder, one of non-audit information and linking it with transparency of accounting. Second, we conducted a basic study that explored the potential of the CEO letter as accounting information. However, this study has limitations in the following points. First, the DICTION program was able to analyze only CEO letters to shareholders written in English, so the sample was limited accordingly. Second, there is a limit to generalizing Hypothesis 4, as the number of sample that simultaneously meet the conditions of management turnover and CEO letters to shareholders’ disclosures is significantly reduced.

초등학생의 당류 간식 선호도와 섭취빈도가 스트레스, 분노, 공격성에 미치는 영향

서호찬 ( Hochan Seo ),김호진 ( Hojin Kim ),강창수 ( Changsoo Kang ) 사단법인 아시아문화학술원 2021 인문사회 21 Vol.12 No.4

본 연구는 초등학생들을 대상으로 당류 간식 선호도와 당류 간식 섭취빈도가 스트레스, 분노, 공격성에 미치는 영향을 조사하였다. 연구대상자는 경북 김천시에 소재한 초등학교 5, 6학년 학생 330명으로 당류 선호도, 당류 간식 섭취 빈도, 스트레스, 분노, 공격성에 대한 설문지를 사용하였다. 당류 간식 선호도가 스트레스, 분노, 공격성에 미치는 영향을 알아보기 위해 다중회귀분석을 실시한 결과, 스트레스의 하위영역에서는 부모관련 스트레스, 친구관련 스트레스, 학업관련 스트레스, 분노의 하위영역에서는 분노 억제, 분노 표출, 분노 통제, 공격성의 하위영역에서는 반응적 공격성, 관계적 공격성, 주도적 공격성에서 통계적 유의수준으로 나타나 당류 선호도에 대한 부(-)의 영향을 미치는 것으로 나타났다. 당류 간식 섭취빈도에서는 분노 표출과 관계적 공격성이 유의미한 결과를 나타내었다. 본 연구의 결과로 당류 간식 섭취가 초등학생들의 스트레스, 분노, 공격성과 밀접한 관계 있음을 확인하였고 당류 섭취가 심리적, 정서적으로 영향을 미치는 것을 알 수 있었다. 이를 바탕으로 초등학생의 올바른 당류 간식 섭취의 선택과 당 저감화를 위한 영양교육 프로그램의 기초자료로 제시하고자 한다. This study investigated the effects of sugar snack preferences and frequency of sugar snack intake on stress, anger and aggression among elementary school students. 330 elementary school fifth and sixth graders based in Gimcheon, Gyeongsangbuk-do, used questionnaires on sugar preference, frequency of sugar snack intake, stress, anger and aggression. Multi-regression analysis to determine the impact of sugar snack preferences on stress, anger, aggression has shown statistical significance in parent-related stress, friend-related stress, academic stress, anger suppression, anger control, aggression. The frequency of sugar snack intake showed significant results in anger expression and relative aggression. The results of this study confirmed that sugar snack consumption was closely related to stress, anger, and aggression among elementary school students, and that sugar consumption affected them psychologically and emotionally. Based on this, it is intended to present basic data of nutrition education programs for elementary school students to select the right sugar snack intake and reduce sugar.

압력선회형 인젝터를 이용한 소형 하이브리드 로켓 설계

신동욱(DongWook Shin),김승현(SeungHyun Kim),최지현(JiHyun Choi),강창수(ChangSoo Kang),황예린(YeRin Hwang),김수빈(Subinn Kim),박민규(MinGyu Park),장세원(SeWon Jang),최나은(NaEun Choi),심성민(SungMin Shim),이유진(YuJin Lee),고수한(Suhan K 한국추진공학회 2023 한국추진공학회 학술대회논문집 Vol.2023 No.11

본 연구에서는 압력선회형 인젝터를 적용한 하이브리드 로켓의 후퇴율을 도출하고, 샤워헤드 인젝터의 후퇴율과 비교해 인젝터의 성능을 분석하였다. 낮은 공급 압력에서도 미립화가 가능하며, 단순한 구조로 소형화가 용이한 압력선회형 인젝터를 선정하였다. Origin 소프트웨어의 curve fitting을 활용해 연소시험 데이터에서 후퇴율을 도출하였으며, 압력선회형 인젝터의 후퇴율은 샤워헤드와 비교해 약 15% 증가하였다. 이는 스월 인젝터에 의해 형성된 선회류가 경계층 두께를 감소시키고, 연소가스의 연소실 내 체류 시간을 연장시켜 후퇴율이 증가한 것으로 판단된다. 추후 압력선회형 인젝터의 스월 상수를 독립 변수로 설정하여 스월 상수가 후퇴율에 미치는 영향을 정량적으로 분석할 예정이다. In this study, the regression rate of a hybrid rocket with a pressure-swirl injector was derived, and the injector performance was analyzed by comparing it with the regression rate of a showerhead injector. The pressure-swirl injector, chosen for its capability to atomize even at low supply pressures and its easily miniaturizable and simple design, was employed. The regression rate was derived from combustion test data using the curve-fitting in OriginLab software. The regression rate with the pressure-swirl injector was increased by approximately 15% compared to that of the showerhead injector. This is attributed to the swirl flow generated by the Swirl injector, reducing the boundary layer thickness and extending residence time of combustion gases in the combustion chamber, resulting in an enhancement of the regression rate. Future research is planned to analyze quantitatively the influence of the Swirl number, treated as an independent variable, on the regression rate.