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우리나라 상장기업에서 비감사용역과 감사품질 간의 관련성에 대한 실증적 연구
오선영(Seon-Yeong Oh),김병호(Byoung-Ho Kim) 한국경영학회 2018 한국경영학회 통합학술발표논문집 Vol.2018 No.8
본 연구는 비감사용역 제공이 제한된 이후인 2004년부터 2013년까지 기간 동안 유가증권시장과 코스닥시장에 상장된 기업을 대상으로 연간 5백만원 이상의 비감사용역 보수를 지출한 경우 비감사용역 보수비율(Fee ratio, 비감사보수/총보수)로 측정한 비감사용역 제공정도와 비감사용역에 대한 안전장치로 간주되는 감사위원회가 설치되어 있는지 여부에 따라 성과대응 재량적 발생액으로 측정한 감사품질의 차이가 있는지 살펴보았다. 실증분석 결과, 비감사용역 제공정도에 따라 재량적 발생액은 유의적으로 감소하는 것을 발견하였다. 이는 비감사용역이 증가하면 감사인의 독립성이 훼손되어 감사품질이 하락할 것이라는 일반적인 인식과는 달리 비감사용역 제공정도가 증가하면 경제적인 유착관계 형성에 따른 독립성 훼손으로 인한 감사품질의 하락보다는 지식전이로 인한 감사품질의 개선효과가 더 크게 나타나는 것으로 해석될 수 있다. 그러나 비감사용역 제공정도가 증가할 때 감사위원회 설치 여부가 재량적 발생액에 미치는 추가적인 영향은 유의하지 않았다. 5% 단위 fee ratio 구간에서 재량적 발생액의 변곡점을 기준으로 Morck et al.(1988)이 제안한 three-piecewise 회귀분석을 수행한 결과 비감사용역 보수비율 25%에서 60%에 해당하는 구간에서 비감사용역 제공정도가 증가하면 지식전이 효과로 인하여 재량적 발생액으로 측정한 감사품질이 개선되는 것을 발견하였다. 끝으로 비감사용역 계속 제공기간이 재량적 발생액에 미치는 영향은 없었다. 본 연구 결과는 감사품질에 미치는 영향이 제한적일 것으로 기대되는 5백만원 미만의 비감사용역을 제외하고 분석하였다는 점에서 기존 연구와는 차별성을 보이며, 비감사용역 보수비율에 따라 비감사용역 제공정도가 증가함에 따라 감사품질이 개선되는 구간이 존재함을 보여주어 비감사용역이 감사품질에 미치는 긍정적인 효과를 실증하였다는 점에서 의미가 있다 This study examines the association between non-audit service and audit quality. The degree of non-audit services is measured by fee ratio (non-audit service fee divided by total fee). Following the prior literature such as Kothari et al.(2005), performance matched discretionary accruals is used as the proxy of audit quality. Korean non-financial companies, whose fiscal year ended as of December 31, listed on the Korean Exchange from 2004 to 2013, are selected. Using 2,423 non-audit service firm-year observations, the results suggest that degree of non-audit services is negatively related to discretionary accruals. That is, as the degree of non-audit services increase, audit quality as measured by discretionary accruals also increase. This implies that the provision of non-audit services may lead to knowledge spillovers and eventually improve audit quality. However, for the non-audit service firms, the relationship between the audit committee and discretionary accruals are not significant. This implies that the audit committee does not have any additional effect on discretionary accruals as the degree of non-audit services increase. The three-piecewise regression analysis proposed by Morck et al.(1988) based on the inflection point of the discretionary accruals in the 5% unit fee ratio section showed that in the non-audit service fee ratio 25% to 60% range, the audit quality measured by discretionary accruals improves by the knowledge spillovers when the degree of non-audit service provision increases. This study finds that the discretionary accruals are significantly reduced when the degree of non-audit service provision increases, and thus the provision of non-audit services positively affects audit quality improvement. The provision of non-audit services that are extremely serious in terms of independence threat should be restricted. But the provision of permitted non-audit services provided following prior consultation or consent procedures with the Audit Committee (or Standing Auditor), contribute to the enhancement of audit quality.
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생활무용참여가 여성들의 외모평가 및 자기존중감에 미치는 영향
오선영(Oh, Seon-Yeong),박승순(Park, Seung-Soon) 한국체육과학회 2015 한국체육과학회지 Vol.24 No.6
The purpose of this study was to examine woman"s appearance evaluation, self-esteem and the impact of participation in Social Life Dance on their appearance evaluation and self-esteem. At the beginning of this study the researcher sought to answer appearance evaluation scales and self-esteem scales. This study was conducted using a random sample of 230 women from regularly participate in Social Life Dance. Though the number of collected samples were 230, 199 samples were used for final analysis of this study excluding 31 samples which some questions are not answered, or are not answered sincerely. The data was analyzed and treated by frequency analysis, reliability test, one-way ANOVA, duncan, correlation analysis and simple regression analysis. The results of this study, the following conclusions were obtained. First, In accordance to the level of participation in social life dance by women, it showed that there is significant difference between appearance evaluation and generally, parents and soical admitted to their appearance, self-accomplishment and social service in self-esteem. but it showed that there is no significant difference with the popularity from others in self-esteem. Second, In accordance to the period of participation in social life dance by women, it showed that there is significant difference between appearance evaluation and social admitted to their appearance, self-accomplishment and social service in self-esteem. But it showed that there is no significant difference with the popularity from others and the social service in self-esteem. Third, present the results to determine the correlation between appearance evaluation and the sub-facts of self-esteem, it has been found that appearance evaluation positively correlated with self-esteem(generally and parents admitted to their appearance, the popularity from others and self accomplishment). But it negatively correlated with social admitted to their appearance in self-esteem. Fourth, It has been found that self-esteem of women who participate in social life dance depended on their appearance evaluation. It can explain that appearance evaluation of women who participate in social life dance positively effect on their self-esteem.
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