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김석모,남기석 한일경상학회 2010 韓日經商論集 Vol.46 No.-
Based on the theory of differentiated audit demands, which argues that the audit market is differentiated according to the qualities of auditors and that audited companies vary in their preferred audit qualities according to their characteristics, this study categorized auditors according to the audit quality index and analyzed the changes caused by the financial conditions and discretionary accruals among the groups. The subjects include the companies that received a qualified opinion for the previous year and replaced their old auditors. It was investigated if the new auditors hired to improve the unstable financial conditions of the companies would provide the differentiated audit service demanded by the companies according to the replacement directions. The analysis results were as follows: first, those companies that replaced the old auditors downward had worse financial conditions in the previous year than those which replaced the old auditors upward. Second, the directions of replacing the auditors in the current year were affected by the audit opinions of the previous year. And third, the companies varied in the amount of earnings management according to the replacement directions after replacing the old auditors. The analysis results indicate that the companies that received a qualified opinion went through accounting earnings management to receive an unqualified opinion, that the auditor's opinion for the previous year had huge impacts compared to other variables, and that the groups of downward replacement showed a greater tendency for income adjustment and opinion purchase than other groups.