「고고학 발굴과 지역사회」에 대한 토론 요지 / 심재연

심재연 한국고고학회 2015 한국고고학전국대회 발표문 Vol.- No.39

내외부 고객만족을 위한 옴니버스 활동

심재연 한국의료QA학회 2007 가을학술대회 Vol.2007 No.3

표준감사시간제도 도입 이후 감사시간 증가가 감사품질 및 자기자본비용에 미치는 영향 :직급별 감사노력을 중심으로

심재연,전성민,허진숙 한국세무학회 2022 세무와 회계저널 Vol.23 No.3

This paper investigates the impacts of Standard Audit Hours Policy on audit quality and cost of equity capital, especially focusing on audit firms’ class-specific audit hours. Standard Audit Hours Policy mandates a certain amount of audit hours for external auditors to comply with in order to maintain audit quality. After the introduction of the Standard Audit Hours Policy, it is expected to enhance firm value through improved audit quality and accounting transparency. Restatements are used as a proxy for audit quality and both total audit hours and audit hours by each class are used for capturing audit effort. Using public firms between 2016 and 2019, we find that audit hour is increased and audit quality is improved after the introduction of the Standard Audit Hours Policy. Also, it is shown that audit hours of partners, registered and quality management auditors have significant effects on audit quality. In other words, the effect of the introduction of the Standard Audit Hours Policy on audit quality is concentrated in certain classes of auditors. Finally, after the introduction of the Standard Audit Hours Policy, it is found that the firm’s cost of equity capital is decreased. Overall, it seems necessary to properly allocate audit hours by classes rather than simply increasing total audit hours. This study investigates the overall effect of the introduction of the Standard Audit Hours Policy, providing insights regarding the related policies and literatures. 본 연구는 표준감사시간제도 도입의 효과성을 검증하기 위하여 표준감사시간제도 도입 후 감사시간의 증가가 감사품질과 시장반응에 미치는 영향을 분석한다. 또한 표준감사시간제도의 효과성에 감사투입시간이 영향을 미치는지 직급별로 나누어 분석하였다. 2017년부터 2019년까지 상장사를 대상으로 분석하였으며 감사품질은 재무제표 재작성으로, 시장반응은 자기자본비용으로 측정하였다. 실증분석 결과는 다음과 같다. 첫째, 표준감사시간제도 도입 이후에 감사품질이 개선되었으며, 감사시간이 증가할수록 감사품질 개선 효과가 강화되었다. 둘째, 감사노력을 직급별로 구분하여 살펴본 결과 파트너, 품질관리검토자, 등록공인회계사의 감사시간이 감사품질을 높이는 것으로 나타났다. 이는 표준감사시간제도 도입 이후 전반적으로 감사품질이 개선되었으며, 감사시간이 늘수록 감사품질의 개선효과가 강화되고 특히 파트너, 품질관리검토자, 등록공인회계사와 같은 상위 직급의 감사시간 증가가 감사품질 개선에 중요한 역할을 한다는 것을 의미한다. 셋째, 표준감사시간제도 도입 이후, 감사시간이 증가함에 따라 자기자본비용이 감소하는 것으로 나타났다. 즉, 표준감사시간제도 도입으로 기업이 자기자본비용 감소 등의 혜택을 얻고 있다는 것을 의미한다. 본 연구는 표준감사시간제도 도입의 실효성을 검증하였으며, 향후 표준감사시간제도 정책과 관련된 연구가 나아갈 방향을 설정하는데 도움이 될 것으로 기대한다.

[토론문] ‘단결-크로우노브카 문화의 확산양상과 경로’에 대한 토론

심재연 한국상고사학회 2020 한국상고사학회 학술발표회 Vol.52 No.-

가상화폐 회계처리 현황 및 시사점

심재연,이승재 한국회계학회 2022 회계저널 Vol.31 No.6

This study aims to provide policy guidelines for accounting and disclosure of virtual currencies through investigating the status of domestic firms’ virtual currency holdings. The number of firms which hold cryptocurrencies have been increased since 2017. However, although there is disclosure guideline that requires firms to disclose the information about virtual currencies in the note of financial statement, there is no unified accounting standard. To be specific, many firms include the amount of virtual currency holdings under “other intangible assets”. Therefore, this study intends to provide disclosure guidelines for the acquisition and disposal of cryptocurrencies through the analysis of the status of cryptocurrency holding and case studies for the users of financial statement. Since 2017, the number of firm-year observations of virtual currency disclosure is increasing. Most of firms are listed on the KOSDAQ market and belong to the software development and supply industries. Moreover, most of firms disclose virtual currency held by their consolidated entity. Initially, most of companies disclose their virtual currency holdings included in the ‘other intangible assets’ without mentioning the exact amount. However, many companies recently have announced the exact amount of cryptocurrency holdings. In addition, the average amount of cryptocurrency held by companies is increasing. On the other hand, there are not many companies that classify virtual currencies by the type and disclose them. Wemade and FSN(Future Stream Networks) are selected because we expect to provide implications regarding disclosure guideline based on the cases of Wemade and FSN. Firstly, Wemade is a company that not only holds virtual currency for investment purposes but also sells virtual currency issued by itself. In other words, it is a good example not only for investors but also for company that has cryptocurrencies as issuers. Moreover, FSN is a company that discloses about the virtual currencies held by its consolidated entity for investment purposes in detail. According to Wemade’s 2020 consolidated financial statements, cryptocurrencies are included in other intangible assets and with the statement at the bottom “other intangible assets include cryptocurrencies such as Bitcoin.” On the other hand, there was a limitation that it may be difficult to know the exact amount of virtual currency held by Wemade for investment purposes because it is included and displayed in “other intangible assets”. However, in 2021, Wemade has additionally provided specific information including book value or the number of cryptocurrency holdings according to the type. As a result, unlike in the past, it is possible to know the exact amount and type of virtual currency Wemade holds for investment purposes. Similarly, FSN displays Bitcoin(BTC), Tether Coin(USDT) separately and other coins are grouped into others. In this way, detailed information about the quantity and amount of virtual currency held by a company will help financial statements users to understand company’s financial status. In 2022, Wemade corrected the sales volume from 560.7 billion won to 337.3 billion won, which is caused by the adjustment of sales revenue of cryptocurrency to liabilities. Such changes in sales of over 200 billion won can confuse the financial statements users, it seems that clear accounting guidelines related to virtual currency is needed. This study has policy implications regarding cryptocurrency accounting and disclosure as follows. Firstly, there is a need for clear guidelines on how to disclose cryptocurrencies in the notes of financial statements for financial statement users. To be specific, it is necessary to separately disclose the exact amount of cryptocurrency rather than include it under other intangible assets. Moreover, if the... 가상화폐를 보유하고 있는 기업은 2017년 이래로 점점 증가하고 있는 추세이며 관련 내용을 공시해야 한다는 회계처리 가이드라인이 존재함에도 불구하고 기업들의 공시체계가 일원화되어 있지 않은 것을 확인할 수 있다. 기업이 보유한 가상화폐에 대하여 기타의무형자산 금액에 포함하여 표시하는 등 다소 모호한 주석공시를 하는 것을 확인할 수 있다. 따라서 본 연구는 재무제표 정보 이용자들을위해 가상화폐 보유 기업 현황 및 관련 사례기업 분석을 통해서 가상화폐 보유 관련 공시 가이드라인을 제공하고자 하였다. 본 연구는다음과 같이 정책적 개선점을 제공한다. 먼저 투자 목적으로 가상화폐를 보유하고 있는 국내 상장기업들의 주석공시 현황을 살펴본결과, 공시체계가 일원화되어 있지 않은 것을 확인할 수 있다. 따라서 재무제표 정보 이용자들을 위해 가상화폐 공시 방식에 대해서뚜렷한 가이드라인이 필요하다는 시사점을 제시한다. 투자 금액 수준이 유의미한 정도라면 주석공시 시 기타의 무형자산으로 포함시키기 보다는 별도로 구분하여 표시하고 코인 성격에 따라 분류하여 공시하는 방식이 필요해 보인다. 뿐만 아니라, 가상화폐 발행 기업의경우 가상화폐 백서 내 고객에 대한 수행 의무 등 재무제표 이용자들에게 필요한 정보는 주석 등에 명확하게 공시하고 가상화폐의투자위험요소에 대한 구체적인 언급을 요구하는 등의 지침이 필요해 보인다.

환동해지역 비중원계 철(철기) 생산 가능성 검토

심재연 한국상고사학회 2018 한국상고사학회 학술발표회 Vol.49 No.-

江原 嶺東地域 鐵器時代 上限과 下限

심재연 동북아시아문화학회 2008 동북아 문화연구 Vol.1 No.16

Due to recent increase in excavation investigations in Yeongdong region, Gangwon, materials needed for chronical recording of each era have been secured. Particularly, there is an ongoing work to record chronologically the basics of the Bronze Age and advancement and expansion of Shilla Ancient Tomb during the Age of the Three States. However, in case of the Iron Age, the residences of 10-ho, Byeongsan-dong, Gangneung and of 2-ho Gapyung-ri enable only so much as to retroactively locate the historical age to the third century B.C.; there is still a gap vis-a-vis the clay pottery stage across all era. As an alternative to this gap, there has been a suggested version that assumed a migration of "Tuanjie-krounovka culture" people to the northern east part of the Korean peninsula. However, after studying excavated materials, it was found that there were many problems in assuming the migration of these people. Therefore, in noting the upper bound of the Iron Age, there must be accurate investigations on sand-dune regions and some inland area. For a lower bound as well, it is noted that the time of expansion of Shilla Ancient Tomb during the Age of the Three States is considered to be at least at the end of the fourth century or the beginning of the fifth century; thereby making the gap in fourth century more apparent. The remains that correspond to this gap period have been confirmed recently in Songjeong-dong, Donghae and Geumjin-ri, Gangneung. Looking at recently disclosed data in various brochures, hard and no motif earthenware was present up until the fourth century, and lattice designed Do-Jil earthenware was also said to be present. Therefore, there must be a new explanation for Gangmun-dong remains, Gangneung, Byeongsan-dong remains, Anin-ri remains, Geumjin-ri remains, Songjeong- dong remains, Gangneung, and Jigyeong-ri remains, Yangyang, which have been recorded to be chronologically earlier than they actually are.

여·철자형 주거문화권 철기 생산의 특징 - 북방 초원 지역 철·철기 생산유적과 비교

심재연 경희대학교 인문학연구원 2022 인문학연구 Vol.- No.51

In the ‘呂·凸’-shaped residential culture, smelting furnaces for producing iron have not been identified, but remains of ironware production or repairing iron tools have been identified in villages. In addition, through metallurgical analysis of iron materials recovered from the remains or derivatives of this iron production (eg, iron pieces, forged pieces, granular materials, etc.), iron pieces, and blast pipe pieces, the forged iron is finally forged through the refining and forging steps. It was confirmed that iron was produced. Although it was conventionally discussed that the raw materials required for iron making were brought in from the Byeonjin(弁辰) area, there are few cases of flat-type iron or rod-type iron ingort appearing in the Yeongnam region in the ‘呂·凸’-shaped residential culture. Therefore, it is highly probable that it was distributed as iron ingots produced in the smelting furnace, rather than being distributed in the form of plate-shaped iron tablets or rod-shaped iron tablets in the female-spirit type residential culture. It is highly likely that this production system for Bloomery iron was introduced to the Korean Peninsula via the grassland area, but there is a limit to presenting archaeological evidence in the division system between North and South Korea. However, looking at the coexistence of both Bloomery iron and Cast iron in Chinese ruins, I think it is valid that there existed a production system of iron and steel based in the grassland area in the ‘呂·凸’-shaped residential culture. The reason why iron-producing relics are not confirmed in the ‘呂·凸’-shaped residential culture is that, in the example of the Katylyg 5 site, the investigation was conducted centered on the village ruins in the ‘呂·凸’-shaped residential culture. Therefore, there is a high possibility that iron production remains will be confirmed when the investigation is conducted on the extremity of the hilly area and the area at a certain distance from the residential area. Iron production in the ‘呂·凸’-shaped residential culture area is judged to be a supply-demand system necessary for daily iron production, considering the aspects of iron tools confirmed centered on village ruins. It is believed that the process was carried out through the refining and blacksmith(鍛冶) process through the importation of ferrous iron. 여·철자형 주거문화권에서는 철기를 제작·수리하는 단야 유구가확인된다. 철기의 금속공학적 분석 결과, 괴련철을 원료로 정련 단야, 단련 단야 공정을 통하여 단조철기를 제작한 것을 확인하였다. 철기 제작에 필요한원료는 변진 지역에서 반입된 것으로 보았지만 판상·봉상철정의 동반 사례는 적다. 따라서 여·철자형 주거문화권에서는 판상·봉상철정이 유통되지 않고 제련로에서 생산된괴련철이 유통된 것으로 보인다. 이 괴련철 생산 체계는 초원 지역을 거쳐 한반도에 유입되었을 가능성이 있지만 남·북 분단체제로 인한 공백 지대가 있어 고고학적 증거는 한계가 있다. 하지만, 동요하(東 遼河) 최상류 장산(長山)유적에서 동반된 철 소재(铁条), 중원 선철계 철기와 괴련철계철기가 동시에 확인되는 집안 산성하고분군을 보면, 여·철자형 주거문화권에서도 초원지역을 경유한 괴련철계 철 생산 체계가 존재하였을 가능성이 있다. 여·철자형 주거문화권에서는 철 생산유적이 확인되지 않는 이유는 카티릭 5(Katylyg 5)유적 예를 보면, 여·철자형 주거문화권은 조사가 마을 유적을 중심으로 조사가 진행되었기 때문이다. 따라서 구릉지대 말단부, 주거지역에서 일정 거리를 둔 지역에 대한 조사가 진행되면 철 생산유적이 확인될 가능성이 크다. 여·철자형 주거문화권의 철 생산은 일상용 철기 제작에 필요한 원료의 수급 체제일것으로 판단되며, 기원후 3세기경부터 자체 철 생산 보다는 외부에서 생산된 괴련철의반입을 통한 정련과 단야 공정을 거쳐 철기 제작이 진행된 것으로 판단된다.

고객중심형 외래시스템 구축을 위한 옴니버스 활동 Ⅱ

심재연 한국의료QA학회 2008 가을학술대회 Vol.2008 No.3

춘천에서 새로이 발견된 유적 (유적조사보고 및 사료소개)

심재연,황보창서 강원향토문화연구회 2000 강원문화사연구 Vol.5 No.-