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      • KCI등재

        대규모 기업집단 내 감사인 동일화가 감사보수 및 감사투입시간에 미치는 영향

        김유석,오광욱,정석우 韓國公認會計士會 2009 회계·세무와 감사 연구 Vol.50 No.-

        본 연구에서는 2001년부터 2007년까지 공정거래위원회에서 공표한 대규모 기업집단 및 계열회사에 소속된 상장기업을 대상으로 기업집단 내 감사인의 동일화가 감사보수 및 감사투입시간에 미치는 영향을 분석한다. 연구결과는 다음과 같다. 첫째, 모기업 감사인이 계열회사 감사를 수임할 요인을 통제한 후 수행한 다중회귀분석 결과 동일 감사인은 타 감사인에 비해서 낮은 감사보수를 받는 것으로 나타났다. 둘째, 동일 감사인은 타 감사인에 비해서 낮은 감사노력을 투입하는 것으로 나타났다. 감사시간당 감사보수를 측정하여 분석을 수행한 결과에서는 동일 감사인이 더 낮은 감사시간당 감사보수를 받는 것으로 나타났다. 이상의 결과는 다음과 같이 두 가지로 해석이 가능하다. 첫째, 모기업 감사로부터 얻는 지식을 계열회사 감사 시 적절히 사용함에 따라 얻는 일종의 효율성으로 해석할 수 있다. 또한 기업도 동일 감사인을 선임함으로써 감사보수를 절감하는 효익이 있는 것으로 해석할 수 있다. 그러나 감사시간과 감사보수가 모두 낮아지는 현상은 감사인이 낮은 감사보수를 받게 됨에 따라 낮은 감사시간을 사용한 것으로도 해석이 가능하다. 만일 이와 같다면 감사인이 낮은 감사품질을 제공할 가능성을 암시한다. 따라서 이와 같은 부실감사 가능성을 방지하기 위한 감사보수의 현실화 등 제도적 보완책도 제시될 필요가 있을 것이다. 국제회계기준도입에 따라 연결 재무제표가 주 재무제표가 되고, 국제감사기준의 도입에 따라 연결 실체단위로 주 감사인의 감사책임범위가 확대될 것이다. 따라서 본 연구의 결과는 감사의 효율적 관점에서 바라볼 때, 기업과 감사인에게 모두 순기능 효과가 있음을 의미하며, 부실감사 방지 관점에서는 보수 현실화와 같은 제도적 보완이 필요함을 동시에 시사해준다. In this study, we examine the effect of identical auditor in Korean Business Group on audit fees and audit hours using 1,069 firm-year samples from 2001 to 2007. According to the exposure draft of Korean New-ISA(International Standards on Auditing and Related Services) issued by Korea Certified Public Accountant(KICPA), the group engagement partner or the group engagement partner's firm is responsible for the group audit opinion although component auditors may perform work on the financial information of the components for the group audit and as such are responsible for their overall findings, conclusions or opinions. Considering K-IFRS mainly using consolidated financial statements as reporting unit and New-ISA clearly stating responsibility of group auditor for economic entity, it may be contributable to perform preliminary empirical test whether the identification of audit engagement may have benefits such as efficiency, cost savings in external audit and maintenance of private information in the level of group. In the same vein, Simunic (1984) argue that knowledge spillover gained from non-audit services decrease the set-up costs of external audit. this implies that auditors may save their efforts performing services for their clients. Moreover, assuming external audit market is competitive, costs attributable to the audit clients can be decreased mainly due to price elasticity. Although efficiency in external audit may reduce the audit fees and audit hours, competition among auditors may also induce fee discount and reduction of audit efforts. According to Roh and Bae(2008)'s survey, auditors are thinking that they serve approximately 69% of effort and get 57% of fees compared with appropriate level. these results imply that compared with increased legal liabilities and auditors' efforts, audit fees are not sufficient to the auditors' expectation. Under the changes in institutional circumstances, the results from this study may present the empirical implications and contributions about new issues in K-IFRS and New-ISA. Also, Considering that Korea business group have economically significance effects and financial information users demands high quality in financial information, more efforts need to be provided by realizing the audit fees in order to enhance the credibility. For validation of our empirical test, we need to consider and reflect the economic factors to accelerate the probability of auditors' identification in our empirical model appropriately. Because a Korean Business Group is economically one large financial circle consisting of many firms in various industries and managed by a controlling firm, there may exist various non audit services which generate economic rents belonging to auditors and thereby influence audit engagement. So, this implies that auditor choice of affiliated firms is not random and create the selection bias problems which mislead the interpretation of incremental fixed effect in a dummy variable surrogating identical auditor. In order to control this empirical issue, we calculat the probabilities of choice of group auditors considering the economic significance of an affiliated firm at first stage probit regression, then examined the effect of auditor's identification on audit fee and hours(Heckman 1979). In order to examine the effect of group auditor on audit fees and hours, we test two hypotheses in alternative forms. First, we hypothesize that after controlling the selection bias derived from the choice, identical auditors charge lower audit fee than component auditors. As expected, we find that identical auditor are paid lower audit fee than component auditors. This result implies that efficiency related with the understanding and knowledge from the group firm decreases cost of external audit of the affiliated firm. Second, we also hypothesize and test that identical auditors make less efforts than component auditors mainly due to the efficiency generated from the knowledge of the group firm. We also find that identical auditors make less effort than component auditors. These empirical results are consistent when grouping our sample by similar size and using audit fee per hours as dependent variable. Specifically, from the negative sign on same auditor to audit fees per hours, we may infer that although identical auditors save their efforts, audit fees need to be raised up in order to enhance the quality. From these findings, we may infer that efficiency and audit fee discount co-exist. Moreover, fee discount which may also induce auditors to reduce their efforts can impair the audit quality(Kwon et al. 2006). Uplifting the reliability of financial information based on substantial economic entities may be one of the key issues in New-ISA. Empirical findings in this study may provide the empirical implication for regulators to prepare the plans about auditors' efforts and audit fees for raising the audit quality of large economic entities.

      • KCI등재

        PLZT(8/65/35) 세라믹스의 소결온도에 따른 유전 및 전기열량 특성

        김유석,한종대,류주현,정영호,Kim, You-Seok,Han, Jong-Dae,Yoo, Ju-Hyun,Jeong, Yeong-Ho 한국전기전자재료학회 2016 전기전자재료학회논문지 Vol.29 No.10

        In this study, in order to develop relaxor ferroelectric ceramics for refrigeration device application with large electrocaloric effect and low sintering temperature, PLZT(8/65/35) ceramics was fabricated using conventional solid-state method with the variation of sintering temperature ($1,050^{\circ}C$, $1,100^{\circ}C$, $1,200^{\circ}C$). The XRD pattern of all specimens indicated general perovskite structure with secondary phase. From the results of temperature dependence of dielectric constant, the $T_C$ (ferroelectric-paraelectric phase transition temperature) was shifted toward high temperature with increasing sintering temperature. When the specimen was sintered at $1,100^{\circ}C$, the optimal value of ${\Delta}T{\sim}0.349^{\circ}C$ in ambient temperature of $215^{\circ}C$ was appeared. It is considered that PLZT(8/65/35) ceramics possess the possibility of refrigeration device application.

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