감사법인특성과 회계정보가치관련성의 관계

이재은,윤재원 한국세무학회 2014 세무와 회계저널 Vol.15 No.2

Recent regulatory changes in accounting and audit practice are attending to audit qualityimprovements and investors’ perceptions thereon, which is now moving to identification of auditquality indicators and their disclosures to assist the investors’ evaluation of audit quality. Traditionalaudit researches and practice literature provide discussions on audit firm characteristics to be usedas possible audit quality indicators. Specifically, Big 4 firm, auditor’s industry expertise, (abnormal)audit hours and audit fees could be included as representative audit quality indicators covered bythe previous literature. Audit firm characteristics are comparable to client characteristics alsocovered by other audit researches (Hermanson et al. 2007;Lawrence et al. 2011, etc.). Morerecently, Hermanson et al. (2007), Kim and Cheon (2010), and Lee (2012), among others, focusedon audit firm characteristics identified by the regulator’s inspection reports or quality control reviewresults. Furthermore, the European Union (EU)(Article 40 of the EU 8th Company DirectiveDirector) has already established a registration to require audit firms auditing public companieslisted in the EU jurisdictions to file and disclose transparency reports to provide the investors withinformation about the audit firm’s quality controls, operation results and various audit qualityinformation. Similar regulations for Korean audit firms are established in 2003 from when Koreanaccounting firms should file annual reports with the Financial Supervisory Service (“FSS”). Subjects underlying all these discussions and development is related to a traditional controversyabout definition of audit quality;recent literature and academic researches are beginning to covervarious aspects of audit quality. e.g. the Advisory Committee on the Auditing Profession(ACAP)(2008), the International Organization of Securities Commission;IOSCO)(2009), Bedardet al. (2010), and Francis(2011) discuss feasibility of such audit quality indicators. They alsopresented various examples of audit quality indicators classified in terms of input vs. outputmeasures or audit firm-level vs. engagement-level indicators. Specifically, the IOSCO illustratedvarious audit quality indicators and the related groupings of categories. With regard to the auditquality indicators, Francis (2011) explained that there is insufficient research to know if this kind of aggregated information can tell us something about audit quality, and said that the IOSCOreport is just a list which are not rigorously investigated. We are to fill this gap. We identify ten audit firm characteristics for the experimental variablesbased on the previous studies (Hermanson et al. 2007;Kim and Cheon 2010;Lee 2012), andinvestigate their relationship with value relevance of earnings focusing on two aspects. First, wesee whether value relevance of audited accounting information are different according to auditfirm characteristics which the previous studies reported they are associated with good (or bad)audit quality. Second, the investors are likely to consider the auditor characteristics more seriouslyin their investment decisions after regulatory changes that the FSS began to attend to thecharacteristics during its review of audit firm’s quality control systems in 2007;we examinewhether such regulatory change has impacts on value relevance of earnings according to the auditfirm characteristics. We used Ohlson (1995) model to investigate the effects of the audit firmcharacteristics on value relevance of audited accounting information. In the model, controlvariables of size, leverage, return on assets, and year, industry and audit firm dummies areincluded in the models to mitigate potential effects of selection bias. Our results generally indicate that investors perceive positively (negatively) incremental valuerelevance of audited earnings information according to audit firm characteristics generally relatedto g... 선행연구(Hermanson et al. 2007;김문철․전영순 2010;이재은 2012)에서는 감사인의 품질관리에 관련된 인적자원관리 특성을 나타내는 감사법인특성이 감사품질과 관련이 있음을 보고하였다. 본 연구는 선행연구에서 조사한 감사법인특성과 감사품질의 관련성에 대한 투자자들의 인식차이를, 순이익 가치관련성의 체계적 차이 유무를 통해서 실증조사한다. 실증조사 결과, 투자자는선행연구에서 양호(불량)한 감사품질과 관련이 있다고 보고한 감사법인특성에 대해서 대체로 긍정적(부정적)으로 인식하는 것으로 나타났다. 또한 감사법인특성을 주목하게 한 금감원 품질관리감리제도의 시행 전․후를 비교한 결과, 감사법인특성들에 따른 순이익 가치관련성은 동 제도의 시행이후 유사한 방향으로 증가 또는 감소하였다. 다만 제도시행 전․후 변동의 유의수준과 항목별로다소 낮게 나타났다. 이는 투자자들도 선행연구에서 보고한 방향(긍정 또는 부정적)과 유사하게 감사법인특성이 감사품질과 양 또는 음의 관계가 있다고 인식함을 나타내며, 제한적이기는 하지만이러한 인식은 회계감독제도의 변화에 따라 더 강화된 측면이 있다.

지식사회에서의 민족공동체 형성조건으로서 남북한 IT협력의 제도화 모색 : 거래비용접근을 중심으로

이재은,김은정 韓國政策硏究院 2003 한국정책논집 Vol.3 No.-

본 논문은 지식사회에서의 민족공동체라는 상이한 체제의 결합을 효과적으로 이루기 위한 현실적 방안으로 거래비용 관점에서 남북한의 IT협력의 제도화를 모색하고자 하였다. 이에 따라 북한의 통신서비스, 인터넷, IT정책 등의 변화를 파악하고 남북한간의 IT협력 유인에 대한 규명을 기초로 바람직한 협력형식, 협력분야, 협력전략, 협력기초, 협력핵심내용 등을 파악해 보았다. 남북한 IT협력의 제도화는 북한의 IT관련 고급인력과 남한 IT산업인프라의 결합을 가능하게 할뿐만 아니라 정치, 경제, 사회, 문화 각 분야의 교류 협력의 촉매역할을 수행할 것으로 파악되었다. 나아가 IT분야에서의 협력 제도화는 남북한간에 놓인 다양한 장애요인을 제거하고 미래에 보다 효과적이고 적합한 형태의 통일과 민족공동체의 형성에 드는 거래비용을 낮추는 데 유용할 것이며 국가의 통일정책이나 IT정책 등에 많은 시사점을 줄 것임을 제시하였다. 이와 동시에 남북한 IT협력이 보다 좋은 결실을 맺기 위해서는 무엇보다도 남북한간의 정치적 문제와 남북한을 둘러싸고 있는 국제적 정치현안의 선결 혹은 동시적 해결이 요구된다는 점을 제시하였다.

우리나라 租稅構造의 特徵과 性格

이재은 경기대학 경제학회 1985 경제논총 Vol.- No.2

韓國資本主義構造變化와 國家財政(1962~1985)

이재은 경기대학교사회과학연구소 1987 한국사회연구 Vol.5 No.-

재발한 하인두암 환자에서 스텐트(Stent) 유치 및 코일링(Coiling)으로 치료한 경동맥 파열 1예

이재은,이진춘,이태홍,왕수건 대한이비인후과학회 2009 대한이비인후과학회지 두경부외과학 Vol.52 No.7

Carotid artery rupture in patients with squamous cell carcinoma of the head and neck is one of the most devastating complications associated with head and neck surgery. The reported incidence of carotid rupture in patients who have had a neck dissection or radiation therapy is 3-4%. Because of the 40% mortality associated with this complication, many researchers have written about the methods of management regarding this problem. Carotid rupture tends to occur in patients with associated conditions such as pharyngocutaneous fistula, recurrent tumor, or radiation necrosis. Management of carotid artery rupture includes surgical ligation and endovascular treatment of ruptured artery. Many authors reported that results of endovascular therapy is better than one of exploration of the neck and ligation. We reported a case of endovascular therapy using coils, stents, and graft-stent for ruptured carotid artery in patients with recurrent hypopharyngeal cancer.

Natto의 성분분석 및 관능평가

이재은,조정순 명지대학교 대학원 1998 대학원논문집 Vol.2 No.-

To make Natto, traditional Japanese food fermented by Bacillus natto, acceptable to Koreans, garlic(2%) and ginseng(2%) were added. General soybean Natto(S_1), 2% garlic Natto(S_2), 2% ginseng Natto(S_3) and black soybean Natto(S_4) were prepared. The peroximate composition revealed the most moisture content in S_2 among the all samples. The minerals composition revealed the most calcium content in S_3 among the all samples. Fatty acid compositions were mainly consisted of linoleic acid(46.91-48.47%). In the texture characteristics, hardness and gumminess were the highest in S_4. The highest springness and cohesiveness were found in S_1. Adhesiveness and chewing were the best in S_2 and S_3. In the sensory evaluation, S_3 has the best overall acceptability among the all experimental Nattos.

環境稅의 國境稅 調整에 관한 小考

이재은,이신일,박창열 京畿大學校 韓國産業經濟硏究所 2001 産業硏究 Vol.14 No.-

How to Overcome Some New Disastrous Events in Korea - Natural, Manmade, and Social Disaster -

이재은 위기관리 이론과 실천 2013 Crisisonomy Vol.9 No.12

The purpose of this paper is to suggest some implications and measures to overcome the new disastrous events, including natural, man-made, and social disasters, in the future. This article reviewed some theoretical discussions such as definitions and characteristics of disaster, functions and strategies of disaster management, including mitigation, preparedness, response, and recovery, analyzing the following four cases, such as typhoon Rusa in 2002, Hebei Spirit Oil Spill in 2007, Foot-and-Mouth Disease during 2010-2011, and Heat Wave and Power Crisis in 2013. This paper suggested five implications and measures to cope with the new disastrous events; securing transparency and integrity in safety management, international cooperative efforts, tight policy networks, enhanced professional leadership, increased social capital in disaster management.

집행구조의 다조직적 관계 분석 : 한국의 자연재난관리정책을 중심으로

이재은 숙명여자대학교 통일문제연구소 2000 현대사회연구 Vol.8 No.-

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국민생활위기에서의 학교급식 안전관리체계의 문제점 분석

이재은 충북대학교 국가위기관리연구소 2008 충북대학교 국가위기관리연구소 학술세미나 Vol.2008 No.1