디지털융복합연구 (Journal of Digital Convergence)

  • 제18권9호
  • /
  • Pages.93-101
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  • 2020
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  • 2713-6434(pISSN)
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  • 2713-6442(eISSN)
한국디지털정책학회 (The Society of Digital Policy and Management)
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감사의견구매의 존재에 관한 실증적 연구

The Empirical Study on the Existence of the Opinion Shopping

  • 신찬휴 (안동대학교 경영회계학부)
  • Shin, Chan-Hyu (Dept. of Business and Accounting, Andong National University)
  • 투고 : 2020.06.15
  • 심사 : 2020.09.20
  • 발행 : 2020.09.28
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초록

외부감사시장에서 감사의견구매에 대한 우려가 지속적으로 제기되었으나, 감사의견구매의 존재에 대한 실증적 증거에 대한 연구는 거의 이루어지지 않았다. 이러한 이유로 본 연구는 감사의견구매가 존재하는지를 실증적으로 검증하였다. 연구방법은 먼저 순위형 회귀분석을 사용하여 감사인 교체기업과 미교체기업의 감사의견 표명기준점을 각각 측정하였다. 이후, 차이분석을 수행하여 측정된 감사의견 표명기준점이 감사인 교체기업과 미교체기업 간에 유의한 차이가 존재하는지를 검증하였다. 연구 결과, 감사인 교체기업과 미교체기업 간의 계속기업불확실성 표명의 기준점이 유의한 차이가 존재하지 않는 것으로 나타났으며, 이러한 결과에 따라 외부감사시장에서 감사의견구매가 일반적으로 이루어지는 현상은 아닌 것으로 해석할 수 있다. 본 연구의 공헌점은 외부감사시장에서 감사의견구매가 일반적으로 존재하지 않는다는 것을 실증적으로 검증한 것이다.

Although concerns about the opinion shopping have been continuously raised in the audit market, there has been little research on empirical evidence on the existence of audit opinions. For this reason, this study empirically confirmed whether the opinion shopping exists. At first, we measured thresholds of audit opinion issuing of two groups(changed or not-changed auditors). After that, the difference analysis was conducted to verify whether the thresholds of the audit opinion issuing was significant difference between two groups. As a result of the study, there was no significant difference in the thresholds of audit opinion issuing between two groups. This result can be interpreted that the audit opinion shopping is not a general phenomenon in the external audit market. The contribution of this study is to empirically confirmed that audit opinion shopping does not exist in the external audit market.

키워드

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