自發的인 監査委員會의 設置와 企業特性 사이의 關係 = The Relationship between Voluntary Audit Committee Establishment and Company's Characteristics

다국어 초록 (Multilingual Abstract)

Accounting Fraud has currently caused a distrust for quality and trust of Accounting information system. The debate on a role of Corporate governance has been proceeded upon the Accounting Fraud and Korean Gov has fixed the law for listed companies and registered incorporation ,more than 2 trillion won assets, to establish a Audit committee on a goal of the trust and transparency in business through innovating the corporate governance after Foreign exchange crisis since 2000. However, many incorporations ,less than 2 trillion won assets, voluntarily established it despite no obligation.
This study analyzed the characteristic of the incorporations volunteering for establishing a Audit committee.
First of all, companies which set up an Audit Committee voluntarily are classified as “Test Group” and those which do not are classified as “Control Group”. Accordingly, the study has focused on evaluating or comparing differences of these two groups of companies.
I chose 68 incorporations as a sample of the experimental and the controlled ,researched by KLCA(2003.12.31), except for construction, financial field and some incorporations of having financial discontinuation. Also this study includes non-financial characteristic to grasp these differences in characteristic variables.
To verify financial and non-financial characteristics, I set up four hypothesis in a research model. As a result of substantial analysis using Mono and Multinomial logit model, Dire variables of the board of administration are consistently related to introducing the voluntary audit committee and Debt variables are related to the voluntary audit committee as well despite non-consistent result.
However, Own concentration variables and Grow variables are not statistically related to introducing the voluntary audit committee.
these results mean, compared to foreign studies, that we need our own unique operation suitable for administrative environments rather than introduce the audit committee.
This study has a limitation and insignificance in some parts since it has been few years to introduce the system which has perfectly settled yet. However, I am convinced that this study will provide useful information for the Gov and companies to set up policies through gripping which Administrative environment variable will lead to establishing the audit committee voluntarily.

목차 (Table of Contents)

• 목차
• Abstract = ⅳ
• 제 1 장 서론 = 1
• 1.1. 연구의 배경 = 1
• 1.2. 연구의 목적 = 2
• 1.3. 연구의 방법 및 범위 = 3
• 제 2 장 이론적 배경 및 선행연구 = 4
• 2.1. 이론적 배경 = 4
• 2.2. 선행연구 = 26
• 제 3 장 연구의 설계 = 31
• 3.1. 가설의 설정 = 31
• 3.2. 표본선정과 자료수집 = 34
• 3.3. 연구의 모형과 변수의 정의 및 측정 = 34
• 제 4 장 실증분석결과 = 37
• 4.1. 실험기업과 통제기업의 기술통계량 = 37
• 4.2. 변수들 사이의 상관관계 분석결과 = 37
• 4.3. 독립변수의 유의성 분석결과 = 40
• 4.4. 실험기업의 특성변수에 대한 분석결과 = 43
• 제 5 장 결론 = 46
• 참고문헌 = 48