• Journal of the Korea Convergence Society
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• v.9 no.4
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• pp.169-177
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• 2018

The purpose of this study is to make an empirical analysis of how voluntary disclosure level has an impact on auditor's audit fees and audit hours and additionally identify if the relationship between the twos depends on the accounting quality. As final sample for analysis, this study targeted the KOSPI listed firms from 2007 to 2013, and as for audit fees(audit hours), 4,572 (4,460) corporate/annual data were used. The results from the empirical analysis in this study are as follows. First, auditor's audit fees appeared higher in KOSPI listed firms compared to the non-KOSPI listed firms, and when targeting the KOSPI listed firms only, the results were the same. Second, auditor's audit hours increased significantly in the KOSPI listed firms compared to the non-KOSPI listed firms, and this result appeared consistently even when analyzing the KOSPI listed firms only. Third, when the accounting quality was not good in the KOSPI listed firms, auditor's audit fees got significantly lower, whereas when targeting the KOSPI listed firms only, no relevance was found. Fourth, when the accounting quality was bad in the KOSPI listed firms, auditor's audit hours were found to have been spent less, but when analyzing the KOSPI listed firms only, such a fact was not identified. This study is significant in that it examined the fact that auditor's audit risk depends on voluntary disclosure level in terms of audit fees and audit hours.

• Journal of Sericultural and Entomological Science
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• v.43 no.2
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• pp.93-98
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• 2001

Major characteristics have been studied on Daejappong which is autotetraploid brooded for mulberry fruit and Garmbacppong selected from the wild mulberry of Turkey. The number of chromosomes of Daejappong was 2n=56 recornized tetraploid, and that of Gambacppong was 2n=42 as a triploid. The percentage of seed formation, sank seed and germination of Daejappong were 48.2%,32.7%,90.0% respectively, on the other hand these of Carmbacppong were very low level as 41.0%, 1.9%,7.0% respectively. On the single fruit (sorosis) weight, Daejappong was large fruit as 4.39 g with light purple color, and Garmbacppong was medium fruit as 3.26 g with milk white color. Sugar contents (Brix %) and total acidities of Daejappong and Garmbacppong were 14.2%,0.45%, and 19.3%,0.15% respectively. Maturities of 2 cultivars were late and mulberry fruit yield of Daejappong was high and that of Garmbacppong was medium yielding.