• 경영과정보연구
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• 제38권3호
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• pp.35-53
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• 2019

감사기구는 조직 내에서 감시와 통제 활동을 통해 전문경영인의 기회주의적인 의사결정과 행위를 줄여 주는 기능을 수행하는 내부통제 메커니즘으로서의 높은 독립성이 요구된다. 본 연구는 기업의 소유구조 상의 특성들이 상근감사의 독립성에 미치는 영향을 분석하는데 주된 목적을 두고 실행되었다. 그리고 이 같은 목적을 달성하기 위하여 상근감사의 독립성을 전문경영인과의 학연과 출신기업을 기준으로 산출한 후 전문경영인의 지분율이 독립적인 상근감사의 선임에 미치는 영향을 분석하였으며, 내부대주주인 특수관계인과 외부대주주인 기관투자자 및 외국인투자자의 지분율이 이 같은 관계에 미치는 조절효과를 분석하였다. 분석결과에 따르면 전문경영인의 지분율과 상근감사의 독립성은 부(-)의 관계가 있으며, 특수관계인의 지분율은 이 같은 관계를 정(＋)의 방향으로 조절하는 것으로 나타났으나, 외국인투자자와 기관투자자 지분율의 조절효과는 통계적으로 유의하지 않았다. 이러한 연구 결과는 전문경영인은 자신의 지분율이 높아 질수록 강화된 권한을 활용하여 독립성이 낮은 상근감사를 선임하려고 시도하는 반면, 특수관계인들은 자신들의 부를 보호하는데 도움이 되는 독립성이 높은 상근감사를 선임하고자 한다는 사실을 보여주고 있다. 본 연구는 기업의 소유구조 상의 특성들이 독립적인 상근감사의 선임에 미치는 영향을 분석한 첫 번째 연구로서, 분석결과는 전문경영인과 소유구조 상의 특성에 따른 상근감사 선임기준에 대한 실무적 가이드라인을 제공하고 있다.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.445-453
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• 2020

Independence is a factor which has a significant impact on auditing quality, especially in the recent times where the marketplace is increasingly demanding transparency. The independence of auditors is assessed based on the main criteria such as the reliability of the audit opinions, the accuracy, truthfulness of financial reports, and the objectivity in the opinions of the auditor. The study investigates the effects of non-audit services (NAS) on auditor independence in emerging economies such as Vietnam. Non-audit services include taxation services, management advisory services and outsourcing internal audit services. Based on previously relevant researches, the authors develop hypotheses and a regression model about non-audit services (independent variables) and audit independence (dependent variable). The research collects data by 5-scale Likert questionnaire. The findings indicate the relationship between NAS and auditor independence. Specifically, the results reveal two main factors that have influence on auditor independence, namely, taxation services and management advisory services. The results of our research can be considered as new findings and can be compared to previous researches in Vietnam, which establishes a new viewpoint about the relationship between the NAS and the independence of the auditor. This result can be implemented for countries or jurisdictions which are similar to Vietnam.

• 융합경영연구
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• 제4권2호
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• pp.20-32
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• 2016

The purpose of the present study is to investigate the audit quality and Investment efficiency of the listed companies on the Tehran Stock Exchange (TSE). The population includes 94 firms selected through systematic sampling. The data is collected from the audited financial statements of the firms provided by TSE's website from 2008 to 2015. In this study the variables, auditor industry specialization, auditor reputation, auditor tenure and auditor independence has been used to investigate audit quality. The results of multiple linear regression analysis show that there is a significant relationship audit quality and Investment efficiency.

• 융합경영연구
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• 제3권2호
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• pp.1-8
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• 2015

In this paper, the effects of auditor change on audit quality in companies accepted in Tehran stock exchange placed review and we assessed the presence or absence of a significant correlation between them. to assess the quality of data auditing and tax distortions, falsification of accounting estimates, distortion of rules, distortion caused by mistakes in applying accounting policies and other distortions are used as the dependent variable Is. the sample group consisted of 56 companies as experimental group and a control group of 56 other companies a 4-year period, during the years 2011 to 2014 were studied. data needed for research discovery success ratio distortion before and after the change of auditor. To test the research hypotheses paired comparison method is used.

• 한국컴퓨터정보학회논문지
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• 제19권12호
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• pp.339-348
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• 2014

본 연구는 2011년부터 우리나라에서 시행하고 있는 K-IFRS하에서 기업회계의 투명성과 신뢰성 및 회계감사의 신뢰성을 확보하기 위한 외부회계감사제도의 문제점을 살펴보고 IFRS도입 이후의 국제회계환경에 맞는 회계감사의 개선방안을 모색하고자 한다. K-GAAP에서 지적되는 회계감사제도의 문제점에 대한 개선방안으로는 첫째, 기업의 분식회계와 감사인의 책임성 결여, 범법행위 미인식과 독립성 결여에 대해서는 외부회계감사인의 직무수행의 자질보장이 필요하다. 둘째, 관행화된 감사인 수임제도를 자유수임제와 지정제를 차별적으로 채택하여야 한다. 셋째, 감사인선임위원회 사외이사의 독립적 권한을 부여하여야 한다. 넷째, 외부감사인은 시험제도의 개선 측면에서 감사의 품질을 위해 공인회계사 수를 늘리고 감사보수료도 감사투입시간 만큼 늘려야 한다. 다섯째, 감사인의 피감사기업에 대한 주식의 보유를 제한하여야 한다. 여섯째, 외부감사인의 감리를 위한 인원을 확충하고, 감리비율을 높여야 한다. 마지막으로 한미 FTA협상 결과에 따른 회계서비스 시장이 개방되어 해외 회계법인의 한국 진출에 대해서 당분간 제한하여 경쟁력을 쌓아야 한다.

• The Journal of Asian Finance, Economics and Business
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• 제7권5호
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• pp.51-60
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• 2020

The paper examines the characteristics and causes of the expectation gap of audit and assurance services. The paper has conducted three surveys with three target groups. In the first survey, participants are auditors, users of audit reports are subject in the second survey and in the third survey, and students major in auditing are selected. The content of the survey aims to find out the differences in perception of the survey participants on two issues: (i) responsibilities of auditors for detection frauds, errors, protection of the enterprise's assets and financial scandals, and (ii) the role of audit and auditors in making investment decisions and investor's belief. The research carried out survey from March to September 2019 with 165 responds. The collected data was processed by statistical software SPSS, version 23, and Mann-Whitney U test was used to analyze the results of the audit expectation gap between the auditor group and the users of audit report group and between the student group and users of audit report group. The results showed that there exists an expectation gap in the responsibility of auditors for detection of all frauds, errors and protection enterprise's assets. Recommendations include strengthening audit standards, penalizing bad practices and ensuring auditor's independence.

• 아태비즈니스연구
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• 제11권1호
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• pp.167-183
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• 2020

Purpose - The purpose of this study is to achieve effective system improvement and operation methods for the improvements on the ability of firms'preparation of the financial statements Design/methodology/approach - This study conducts a survey of not only the accounting staff but also accounting specialist such as CPA or CTA. Findings - For the improvements on the ability of firms'preparation of the financial statements, comprehensive improvement in accounting education is needed as follows. First, the focus of accounting education should be converted to the consolidated financial statements, case study and analysis of accounting standards. Second, Financial Supervisory Service and Korea Accounting Institute in cooperation with accountancy firm need to create an accounting education program. Third, the focus of accounting education should be converted to consumer oriented education by providing accounting knowledge with various methods of teaching. Fourth, this study suggests the creation of the committee on Accounting Education. Research implications or Originality - As a result of the incorrect practice of firms'relying on auditors to prepare the financial statements, social concerns about the reliability of accounting information are raised because the incorrect practice decreases the auditor's independence and weaken the auditor's ability to verify accounting information. Therefore, this study analyzes the current status of auditors'preparation of the financial statements.

• 유통과학연구
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• 제22권4호
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• pp.59-68
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• 2024

Purpose: The function of internal audit is to help achieve company goals and targets by minimizing the impact of business risks. The distribution of internal audit activities in carrying out control and supervision covers all aspects or activities at all levels of management. The aim of the research is to determine the distribution of risk-based internal audit effectiveness assessments in companies. Data and Research Design Methodology: Researchers examined research trends regarding things that could influence the distribution of the effectiveness of the internal audit function from 2007 to 2023.This research used a systematic literature review (SLR) research method. This research used 23 papers sourced from the Scopus database. Results: The distribution of the effectiveness of audit services provided by internal auditors is more influenced by the personal characteristics of internal auditors and has little to do with the leadership of the chief internal auditor, technology, and risk management. Conclusion: The distribution of monitoring services provided by internal auditors covers all levels of departments or divisions of the organization. The assessment of internal audit effectiveness is more influenced by the auditor's personal attributes such as independence, competence, and management support.

• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.243-253
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• 2021

This study aims to examine (1) the association between the chief executive officer tenure and audit quality, (2) the relationship between chief executive officer duality and audit quality, (3) the association between board independence and audit quality, (4) the relationship between board size and audit quality, and (5) the role of controlling variables (client size, leverage debt, and business complexity) in controlling these relationships. The research sample includes 325 financial reports from manufacturing firms listed in Amman Stock exchange over the 2014-2018 period. The study relationships are tested by using logistic regression. The results revealed a negative relationship, but not significant between CEO tenure and independent directors with audit quality. In addition, the results showed there is a negative effect of CEO duality on audit quality; also the results revealed that there is a statistically significant effect on the board of directors (board size) on the AQ. In general, the coefficient estimates of controlling variables show that client size and leverage debt positively affect audit quality, and on the contrary, business complexity has an insignificant positive relationship with audit quality. The summary of the study findings play an active role to external auditor opinion on business practice in towered the corporate governance system.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.271-283
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• 2021

This article provides empirical evidence on factors of internal audit (IA) characteristics affecting the internal audit effectiveness in steel enterprises in Vietnam. The study uses data from survey obtained from 114 responses representing owners, managers, and internal auditors from 38 steel enterprises in Vietnam for period from 2018 to 2019. Data collected is firstly checked with Cronbach's Alpha, then the EFA test, and the model linear regression is used to test the relationship between internal audit characteristics and internal audit effectiveness. Results reveal that internal audit effectiveness in steel enterprises in Vietnam is influenced by various internal factors, including the size of internal audit, the scope of internal audit, the capacity of internal auditors, the independence of internal auditor, and the operational bases and methods of internal audit. Based on the research results, the paper makes six recommendations: strengthening operational basis of IA; increasing the independence of IA; increasing the size and capacity of IA staff; expanding and not underestimate the scope of IA; and reforming the internal governance structure. These proposed recommendations could be applied, not only for steel companies in Vietnam, but also for other companies in Vietnam or other companies in jurisdictions that have similar conditions.