기업지배구조가 감사보수와 감사시간에 미치는 영향

Abstract

The paper is a study on effects of corporate governance on audit fees and audit hours. If the function of corporate governance and bankruptcy risk affects the risk of bankruptcy, will play an important role in the delivery of corporate information. Europe, Greece, Italy, Spain, etc., as well as the background of this study, due to the world economic crisis and the increase in the uncertainty of the business environment in the capital markets interested in business management and accounting information transparency on audit has been. Distrust of management and capital markets in recovery and relieve the adhesion of the Auditor U.S. firms in the United States after the Enron experience, and continuing efforts to enhance the competitiveness race, and the United States government issues the auditor’s independenceand solving for improving corporate governance through sound financial structure and corporate accounting information transparency to ensure Sarbanes-Oxley Act was enacted. Therefore, corporate management and transparency of accounting information will be reflected in the corporate governance characteristics. Outside investors due to asymmetric information and agency costs for firms with poor corporate internal control systems vulnerable corporate financial structure and the cost of collecting information on corporate governance should reflect. Of excellent corporate governance applicable increase corporate value by increasing the company's accounting information transparency and the monitoring role of corporate executives. Outside Auditing by December 2001 when corporate governance audit fee pricing in our country since the 1999 audit fee liberalization increases reflect on how interest is, society and the Financial Supervisory Service (FSS), Korea report on the business of the corporation of Certified Public Accountants, accounting disclosures to report by the business and was able to identify the factors affecting audit fees. As a result, research on audit fees has been the subject of interest. The purpose of this study is the idea at this point, in the national audit market priced in the audit fees, audit fees liberalized since corporate governance have a significant impact on whether the analysis is excellent companies in corporate governance, audit risk is underestimated audit hoursto verify and audit fees are low priced.Hypothesis 1: Corporate governance score will have a significant impact on audit fees. Hypothesis 2: Corporate governance structure will significantly affect the score at the time of the audit. First, the results of the analysis of the relevance of the audit fee hypothesis 1 Well, expect sign (-) instead of regression coefficients of the main variables of interest (independent variables), corporate governance (CGI) sign Hypothesis 2 positive (+)showed the value of These results, the amount of audit fees as CGI superior enemy would predict the opposite result was The results of this study is that the greater the amount of audit fees as CGI superior Second, Hypothesis 2 audit hours relevance of the analysis results, the regression coefficients of the independent variables of corporate governance (CGI) marks the sign of negative expectations (-sign) Unlike Hypothesis 2> significant amount of (+)value was Thank these with excellent results CGI short time predictions with excellent CGI, and the audit is that the longer the time. Of this study, the difference is that most studies present study, compared to the research analysis of financial data and audit fees, audit fees, financial data, as well as corporate governance materials, including non-financial research has significance.