감사인 품질관리에 대한 공적규제와 회계정보의 가치관련성

최정호 ( Jung Ho Choi ),이재은 ( Jae Eun Lee ) 한국회계학회 2012 회계학연구 Vol.37 No.3

금융감독원(금감원) 및 미국 PCAOB 등 각국의 회계감독기구들은 최근 감사인의 품질관리에 대하여 종전의 자율감리체제에서 공적 규제로 정책을 변경하였다. 감사품질에 대한 공적 규제제도에서는 감독기관이 감사인의 품질감리를 직접 실시하며, 감사인의 등록을 의무화한다. 이러한 정책변경은 감사품질을 향상시킬 것이라는 기대 속에 이루어졌다. 실제로 선행연구(이재은 2011)는 금감원의 품질관리감리 대상 또는 외국 감독기구에 등록된 감사인의 감사품질(재량적 발생의 크기로 측정)이 그렇지 않은 경우 보다 더 양호함을 보고하였다. 그러나 감사품질에 관한 공적규제가 독립성 제고 등의 장점이 있지만 감리수행자의 전문성 부족과 규제비용의 증가와 같은 문제점이 있다는 주장이 제기된다(Pritchard and Puri 2006). 이런 측면에서 감사인 품질관리에 대한 공적규제로 정책전환은 그 효과를 다각적으로 검증할 필요가 있다. 본 연구는 감사인의 품질관리에 대한 공적 규제 여부에 따라 회계정보이용자들이 인식하는 회계정보의 가치관련성에 차이가 있는지를 조사한다. 구체적으로, 금감원의 직접 품질관리감리 대상 또는 외국 감독기구에 등록한 회계법인이 감사한 기업의 회계정보 가치관련성이 그렇지 않은 기업과 차이가 있는지를 실증적으로 분석하였다. 연구결과, 금감원의 품질관리감리 대상 또는 외국회계감독기구에 등록한 감사인이 감사한 기업의 회계정보 중 순이익 정보는 그렇지 않은 기업보다 가치관련성이 더 높은 것으로 나타났다. 다만 금감원 품질관리 대상 또는 외국회계감독기구에 등록한 감사인이 감사한 기업만을 대상으로 제도변경 전과 후의 회계정보가치관련성을 비교한 결과에서는 금감원 품질관리감리 제도가 실시된 후에만 순이익의 가치관련성이 증가하였다. 이와 같은 연구결과는 투자자들이 공적규제 대상 감사인이 감사한 기업의 회계정보(순이익) 가치관련성을 그렇지 않은 기업보다 더 높게 인식함을 의미한다. 이는 회계이익정보의 가치관련성이 감소하고 있다는 증거를 제시한 최근의 연구(Dichev and Tang 2008)와 관련하여, 회계정보의 신뢰성 향상을 위하여 감사품질에 관한 공적규제로의 정책 전환이 타당성이 있음을 시사한다. 본 연구결과는 공적규제여부가 감사품질지표가 될 수 있음을 나타낸다는 점에서 감사인의 품질관리제도에 대한 향후 회계감독제도의 운영방향과 관련하여 정책적 시사점을 제공한다. Accounting information is to contribute to the efficient distribution of economic resources by resolving information asymmetry between management and external interested parties. To fully fulfill this function of accounting information, first of all, management has to maintain transparent accounting information, and auditors have to prudently audit the accounting information with professional due cares. Auditors` professional due cares in the audit processes depend on their quality control (QC) systems, which comprises entity-level QC systems and individual engagement level QC procedures. In the past, such auditors` quality control systems are subject to self-regulation; i.e. the auditors` professional organizations such as the Korea Institute of Certified Public Accountants (KICPA) or the American Institute of Certified Public Accountants (AICPA) had performed peer-review processes to monitor whether each audit firms` quality control systems operate properly. Recently, such self-regulation on auditors` audit quality system has been replaced by the public scrutinies and monitoring such as supervisory reviews by the Financial Supervisory Service (FSS) or inspections by the U.S. Public Company Accounting Oversight Board (PCAOB) on auditors` self- quality control systems. The FSS is also considering introducing auditor registration systems in Korea as have been implemented by PCAOB and many other foreign country regulators. These global changes are in line with the premise that auditor registration and regulatory authority`s investigation on the quality controls of the (registered) auditors would eventually improve audit quality. Actually, Lee (2011) has reported that audit quality of auditors subject to the FSS`s quality control reviews or registered with foreign regulatory authorities are better than those not subject to such regulations. Meanwhile, there are many controversies on the effects of public regulation, comparing to self-regulation, such as whether it would improve independence or reduce professional competency of quality control reviewers, or cause increased costs. Therefore, effectiveness and results of conversion into public regulation on auditor`s quality control should be evaluated in diverse aspects. Prior studies made such evaluations using abnormal accruals, audit opinion types, auditor selection decisions and others. DeFond (2010) reviewed relevant literatures and proposed to evaluate trade-offs of enhanced independence and lack of professional competency resulting from regulatory changes related to auditors` quality control systems. In this regard, we examine the effects of public regulation on auditor`s quality control systems in terms of investors` perception of value relevance of accounting information. Specifically, we tested whether value relevance of accounting information audited by the auditors subject to the FSS`s quality control reviews or registered with foreign regulatory authorities are different from those not subject to such regulations. We found that earnings information audited by those auditors subject to the FSS`s quality control reviews or registered with foreign regulatory authorities have incremental value relevance, which are consistent with the hypotheses of this study. Such results remain consistent in additional analyses with employing certain control variables (firm size, leverage and ROA). This result indicates that investors are highly recognizing value relevance of accounting information audited by the auditors who are subject to the FSS`s quality control reviews or registered with the foreign regulatory authorities. Recent study (Dichev and Tang 2008) reported that earning`s value relevance is continuously decreasing over years, for which we need to develop an strategy to respond to the trends. This result gives practical implications that improving reporting credibility by conversion to or enhancements of public regulations. Meanwhile, additional analysis for comparison of before and after the regulation changes in the FSS`s quality control reviews or registration with the foreign regulatory authorities shows that such incremental value relevance of earnings exists only for the changes of regulation for the FSS`s quality control review. We expect such difference in the results would have come from the environmental factors with respect to the accounting regulation changes. We estimate that change of the FSS`s quality control review program has been well recognized by the investors upon implementation of the regulatory changes, but the auditors` registration with foreign regulatory authorities would not have been since such efforts were well known to the auditors but were out of the sights of the Korean investors. i.e. such regulation changes in the foreign countries and subsequent Korean auditor`s registrations therewith began in 2004 when the auditors were not aware of the details. Another additional analysis for Non-Big 4 samples, we found that, with respect to the FSS`s quality control review and registration with the foreign regulatory authorities, earnings of the financial statements audited by such auditors have significant positive value relevance, which is also consistent with the results for all Big 4 and Non-Big 4 auditor samples. This finding is consistent with the prior study (Lee 2011) which reported that auditors paying more voluntary quality control efforts show better audit quality. Also, the above results for Non-Big 4 auditors indicate that the investors are assuming such voluntary efforts importantly as well. This has regulatory implications that various audit quality indicators which would represent audit quality of the auditors, and, also, should be communicated (or disclosed) to the investors in a proper and timely manner. Our findings make some important contributions to the literature and regulatory bodies in that both conversion into public regulations on auditors` quality control and the auditors making public regulations on auditor`s quality control are perceived positively by the investors.

Developing a New Risk Assessment Methodology for Distribution System Operators Regulated by Quality Regulation Considering Reclosing Time

S. Saboori deilami,Hamdi Abdi 대한전기학회 2014 Journal of Electrical Engineering & Technology Vol.9 No.4

In the restructured electricity market, Performance-Based Regulation (PBR) regimehas been introduced to the distribution network. To ensure the network stability, this regime is used along with quality regulations. Quality regulation impose new financial risks on distribution system operators (DSOs). The poor quality of the network will result in reduced revenues for DSOs. The mentioned financial risks depend on the quality indices of the system. Based on annual variation of these indices, the cost of quality regulation will also vary. In this paper with regard to reclosing fault in distribution network, we develop a risk-based method to assess the financial risks caused by quality regulation for DSOs. Furthermore, in order to take the stochastic behavior of the distribution network and quality indices variations into account, time-sequential Monte Carlo simulation method is used. Using the proposed risk method, the effect of taking reclosing time into account will be examined on system quality indicators and the cost of quality regulation in Swedish rural reliability test system (SRRTS). The results show that taking reclosing fault into consideration, affects the system quality indicators, particularly annual average interruption frequency index of the system (SAIFI). Moreover taking reclosing fault into consideration also affects the quality regulations cost. Therefore, considering reclosing time provides a more realistic viewpoint about the financial risks arising from quality regulation for DSOs.

环境规制对中国经济高质量发展的影响

손한,이혁구 한중사회과학학회 2023 한중사회과학연구 Vol.21 No.2

This paper selects the inter-provincial data of 30 provinces, autonomous regions, and municipalities in China from 2007 to 2020, to explore the relationship between environmental regulation and high-quality economic development. According to the empirical analysis, the main conclusions are as follows: (1) There is a "U"-shaped nonlinear relationship between environmental regulation and high-quality economic development, that is, environmental regulation in the early stage hinders high-quality economic development, and promotes high-quality economic development in the later stage. (2) Green technology innovation plays a positive mediation effect in the impact of environmental regulation on high-quality economic development, that is, environmental regulation policies promote green technology innovation of enterprises and further drive high-quality economic development. (3) The upgrading of industrial structure plays a positive mediation effect in the impact of environmental regulation on high-quality economic development, that is, environmental regulation policies have driven the transformation and upgrading of China's industrial structure and further promoted high-quality economic development. (4) The degree of marketization has a positive regulatory effect on the impact of environmental regulation on high-quality economic development, that is, the increase in the degree of marketization can effectively strengthen the impact of environmental regulation on high-quality economic development. (5) According to the level of environmental regulation, there is a "U"-shaped nonlinear relationship between environmental regulation and high-quality economic development in areas with high levels of environmental regulation, and there is no significant relationship in areas with low environmental regulation.

Gewährleistungsstaat und Regulierungsreform in Deutschland : From deregulation to smart regulation

Jan Ziekow 梨花女子大學校 法學硏究所 2015 法學論集 Vol.19 No.4

The idea that there are too many regulations excessively restricting the economic freedom of enterprises and citizens is widespread in Germany. Yet empirical evidence supporting this perception does not exist, even from a relative perspective as compared to other countries. Ⅰ. The guarantor state's comprehension of regulation In Germany, as in many states, there have been intensive debates about the changing role of the government over the last 20 years. The concept of the guarantor state is based on the insight that the state does not have a monopoly on the right to formulate and implement policies on public interest issues but rather that this requires the cooperation of government and private actors. The major objective therein is the sound division of roles for the successful fulfillment of public tasks. The guarantor state’ role is thus to choose the mode of regulation that best enables the public interest to be realized as effectively and efficiently as possible while at the same time minimizing the direct and indirect burdens that arise from the regulation. It is assumed that these objectives can best be achieved through the adoption and use of a model of cooperative regulation. The linking function of the model of regulated self-regulation consists of the combination of private and government rationalities in order to achieve an overarching objective, in which the government will take over the responsibility for delivery and designs its role accordingly. Ⅱ. The development of regulatory reform in Germany and the guarantor state The development of the regulatory reform agenda in Germany is characterized by several approaches, which should not be understood as alternatives but which complements capable of enhancing each other.  Deregulation: In both the federation (the German state as a whole) as well as in the federal states (the Länder) numerous regulations with too prescriptive impact on economic development have been nullified following the reports of deregulation commissions. In addition, regular legal adjustments are made to purge obsolete or redundant regulations. In this way, between the years 2003 and 2009 more than 1,000 laws and acts were done away with.  Regulated self-regulation: Due to the need to secure the public interest, many regulations cannot be waived without providing an alternative. In these cases, the model of self-regulation can be implemented, by which solutions to public interest issues are provided by private standards and market-based approaches to decision-making in line with the public good. Consequently, the responsibility for delivery remains with the government, which shall interfere actively in all cases where entrepreneurial self-regulation methods do not function adequately.  Quality of regulation: The importance that the regulatory mode of regulated self-regulation has gained in the regulatory reform agenda makes clear that the critical issue is not only whether a regulation is necessary or can be omitted or waived, but rather the quality of a regulation. Addressing quality issues requires a complex mix of instruments, of which the essential elements are legal impact assessments, especially of bureaucratic and compliance costs, sunset-legislation clauses, evaluation, and experimentation clauses. Ⅲ. Structures and the future of the regulatory reform in Germany Summarizing regulatory reform in Germany over the last 25 years, it can be said that regulatory reform is not a single act but a complex system, one which is subject to continuous development and in a permanent state of implementation. This system consists of quantitative and qualitative elements, which correspond closely to the concept for European law that the European commission calls “Smart Regulation.” Based on this, in 2014 the German federal government passed two resolutions that laid down the agenda for regulatory reform in the coming years. The approach of this new program focuses primarily on the quality of the regulations in order to minimize the resulting burdens for companies and citizens.

정부 규제와 삶의 질 - 다국가 비교분석 -

문정욱 ( Moon Jung-wook ) 한국자치행정학회 2018 한국자치행정학보 Vol.32 No.3

본 논문은 ‘정부규제가 개인의 삶의 질에 어떠한 영향을 미치는가?’라는 연구 질문에 답하기 위해 多국가 비교를 통한 실증분석을 실시하여, 이를 통해 정부규제와 삶의 질 간의 관계를 분석하고자 했다. 정부 규제가 삶의 질에 미치는 영향을 분석한 결과를 요약하면 다음과 같다. 첫째, 부분적으로 지지된 결과이긴 하지만 규제의 질은 개인의 삶의 질에 긍정적인 영향을 미치는 것으로 나타났다. 둘째, 규제의 질은 참여와 책임, 법의 지배, 부패의 통제 등 좋은 정부 또는 정부의 질을 나타내는 거버넌스 지표들과 강한 상관관계가 있었다. 셋째, 삶의 질에 영향을 미치는 요인으로 규제의 질은 물론 참여와 책임, 법의 지배, 부패와 통제 등이 통계적으로 유의미한 결과를 나타냈다. 규제가 많은 정부가 좋은 정부인가? 또는 규제가 적은 정부가 좋은 정부인가에 대한 논쟁을 피하기 위해 본 연구에서는 규제의 강도가 아닌 좋은 규제, 스마트한 규제의 내용을 포함하는 규제의 질을 독립변수로 활용했음에도 불구하고 규제와 삶의 질 간의 관계는 명확한 선형관계를 보여주지는 못하였다. 그러나 이와 같은 분석 결과는 규제개혁의 필요성을 잘 보여주고 있다. 분석 결과는 적어도 규제의 질이 좋은 정부와 정부의 질을 대리하는 개념인 거버넌스 지표들과 밀접한 연관이 있다는 사실을 보여준다. 또한 부분적으로 검증된 결과이긴 하지만 결국 규제의 질이 높은 국가일수록 국민 삶의 질이 높다는 사실은 각 국가들로 하여금 사회후생을 증진시키기 위해 규제개혁의 방향과 폭에 대해 정책적 고민을 하게끔 하는 시사점을 제공한다. 따라서 본 연구 결과는 기존에 주장해왔던 무조건 적인 규제의 폐지 또는 축소를 논하는 규제의 강도에 대한 논의보다는 이제는 더 나은 규제(Better Regulation), 좋은 규제(Good Regulation), 스마트한 규제(Smart Regulation)로의 사고의 전환이 필요하고, 규제의 강도에 따른 효과에 대한 논의 보다는 규제의 내용이나 품질에 대한 효과 측면에 더 중점을 두어야 한다는 점을 시사한다. This study will conduct an empirical analysis through multilateral comparison in order to answer the research question "How government regulation influences the quality of life of an individual?", thereby this study wanted to analyze the relationship between regulating the government and the quality of life. The results of analyzing the influence of government regulation on the quality of life are summarized as follows. First, although it is a partially supported result, the quality of regulation proved to have a positive influence on the quality of life of an individual. Second, the quality of regulation had a strong correlation with governance indicators that showed good government or government quality such as participation and responsibility, rule of law, corruption control. Third, as factors influencing the quality of life, participation and responsibility, rule of law, corruption and control, etc. have statistically significant results as well as the quality of regulation.

Developing a New Risk Assessment Methodology for Distribution System Operators Regulated by Quality Regulation Considering Reclosing Time

Saboorideilami, S.,Abdi, Hamdi The Korean Institute of Electrical Engineers 2014 Journal of Electrical Engineering & Technology Vol.9 No.4

In the restructured electricity market, Performance-Based Regulation (PBR) regime has been introduced to the distribution network. To ensure the network stability, this regime is used along with quality regulations. Quality regulation impose new financial risks on distribution system operators (DSOs). The poor quality of the network will result in reduced revenues for DSOs. The mentioned financial risks depend on the quality indices of the system. Based on annual variation of these indices, the cost of quality regulation will also vary. In this paper with regard to reclosing fault in distribution network, we develop a risk-based method to assess the financial risks caused by quality regulation for DSOs. Furthermore, in order to take the stochastic behavior of the distribution network and quality indices variations into account, time-sequential Monte Carlo simulation method is used. Using the proposed risk method, the effect of taking reclosing time into account will be examined on system quality indicators and the cost of quality regulation in Swedish rural reliability test system (SRRTS). The results show that taking reclosing fault into consideration, affects the system quality indicators, particularly annual average interruption frequency index of the system (SAIFI). Moreover taking reclosing fault into consideration also affects the quality regulations cost. Therefore, considering reclosing time provides a more realistic viewpoint about the financial risks arising from quality regulation for DSOs.

의료광고의 규제품질 인식 및 규제품질 개선 연구

이승재 ( Seung Jae Lee ),정기택 ( Kee Taig Jung ),신은규 ( Eun Kyu Shine ) 경희대학교 경영연구원 2009 의료경영학연구 Vol.3 No.2

Objectives: As the Globalization and Neo-liberalism spread, regulatory reform has been an important national political issue. Many developed countries declare the regulatory reforms to improve national efficiency and competitiveness and strive to make better and high quality regulations continuously. As the need of regulation quality management rises, this study tries to find quality improvement plans of medical advertisement regulation by investigating necessity and fulfillment of the regulator and the regulated and by analysing the difference of recognition rate between two groups after modifying the BRTF`s a standard of judgement for better regulation”. Methods: To find out the quality level of medical advertisement regulation, the methodologies of this study are as follows. First, we surveyed the recognition rate of medical advertisement regulation about negative method which is an exceptional regulatory method came into effect in April, 2004. Second, we evaluated the necessity and fulfillment of the regulator and the regulated about Proportionality, Accountability, Consistency, Transparency, Targeting which are five key factors included in a standard of regulation quality. Results: the necessity of standards of regulation quality which are indicated from previous study came out more than average. But the recognition rate about how many the standards are fulfilled on the spot showed lower than average. Especially, in case of the regulated group, the mean for the needs of regulation quality management for medical advertisement exceeds 4.06 meaning that the regulated group have a high level of needs. Public officials group shows mean 3.93 which is relatively lower than that of the regulated group. However, if considering mean 3 as a standard level, public officials group has also high level of needs. Conclusion: According to these results, we can conclude that current regulation environment can not form common thought between the regulator and the regulated and also there is much room for improvement and complement to narrow the perception gap between two groups.

노인의 감정조절이 삶의 질에 미치는 영향

윤은경(EunGyeong Yun),조윤득(YeunDuk Jo) 한국노년학회 2010 한국노년학 Vol.30 No.4

본 연구의 목적은 노인의 감정조절 어려움이 삶의 질에 어떤 영향을 미치고 있는지를 살펴보고 감정조절 어려움을 예방 또는 해결할 수 있는 방안을 제시하는 것이다. 조사는 65세 이상의 노인대학과 경로당을 이용하고 있는 노인 345명을 대상으로 방문 조사하였다. 감정조절 어려움에 대한 측정도구는 Gratz와 Roemer(2004)가 개발한 것을 본 연구에 적합하게 재구성하여 요인분석을 한 결과, 감정조절 어려움은 5가지 요인으로 재분류하여 내적 감정반응 처리곤란, 표출된 감정의 통제곤란, 명확한 감정인식의 곤란, 감정대처의 어려움, 감정수용의 어려움으로 명명하였다. 연구의 결과는 다음과 같다. 첫째, 성별과 수입유무, 경제적 상태, 과거 3개월 이내 입원력과 질환유무 등에서 개인특성에 따라 감정조절의 어려움에 차이가 나타났다. 둘째, 노인의 삶의 질은 성별, 연령, 배우자유무, 거주형태, 교육정도, 수입유무, 경제적 상태, 과거 입원력, 질환유무 등에서 집단 간 유의미한 차이가 있는 것으로 나타났다. 셋째, 노인의 감정조절의 어려움이 삶의 질에 미치는 영향을 삶의 질 전체로 분석한 결과, 개인특성에서는 남성노인이, 수입이 있으면서, 질환이 적은 경우에 삶의 질은 높게 나타났다. 그리고 감정반응에 대해 처리가 곤란하거나 감정통제가 잘 안되고, 감정처리능력이 부족할 때 노인의 삶의 질이 낮은 것으로 파악되었다. 따라서 감정조절의 어려움과 노인의 삶의 질과의 관련성은 높다고 할 수 있으며, 이러한 연구 결과를 기초로 개인특성에 따른 감정조절 어려움을 극복할 수 있는 접근방법과 노인의 감정조절 어려움을 다차원적으로 분류하여 경감 및 보완하기 위한 구체적인 방안을 제안하였다. The purpose of this study was to examine the impact of elderly people's difficulties in emotional regulation on their quality of life and to suggest possible ways of improving their emotional regulation. The subjects in this study were 345 senior citizens who participated in community education programs and used senior centers. A survey was conducted in person, and the instrument used to check their difficulties in emotional regulation was Gratz & Roemer(2004)'s inventory that was rearranged to serve the purpose of this study. When a factor analysis was carried out, their emotional regulation difficulties were categorized into five factors, which were respectively named troubles in emotional response handling, difficulties in accurate emotional awareness, difficulties in emotional coping, and difficulties in emotional reception. The findings of the study were as follows: First, the senior citizens were different from one another in emotional regulation difficulties according to their personal characteristics involving gender, income, financial state, hospitalization experience over the past three months, and presence or absence of disease. Second, their quality of life significantly varied with gender, age, presence or absence of spouse, form of residence, education, income, financial state, hospitalization experience and presence or absence of disease. Third, as a result of investigating the influence of their emotional regulation difficulties on the overall quality of life, a better quality of life was found among those who were male and who had an income and suffered from fewer diseases. And a lower quality of life was found among the senior citizens who faced difficulties in emotional response handling, who had difficulties in emotional control and who lagged behind in terms of emotional coping. Accordingly, the emotional regulation difficulties of the senior citizens could be said to be closely linked to their quality of life. Given the findings of the study, in which way elderly people could be helped to improve their emotional regulation in consideration of their own personal characteristics was discussed, and how to classify their emotional regulation difficulties from various angles to relieve them of the troubles was suggested.

감사인의 품질관리제도 영향 요소와 감사품질의 관련성: 금감원 품질관리감리 대상, 외국 회계감독기구 등록 여부 및 조직운영방식 유형을 중심으로

이재은 ( Jae Eun Lee ) 한국회계학회 2011 회계학연구 Vol.36 No.1

2002년 Sarbanes-Oxley법의 시행 이후 미국 PCAOB(the Public Company Accounting Oversight Board)는 감사인들에 대한 품질관리감리를 실시하기로 하였으며, 동시에 미국상장기업을 감사하는 감사인들은 PCAOB에 회계법인 등록을 하도록 정하였다. 유사하게 국내에서도 금융감독원(금감원)은 2007년부터 한국공인회계사회에 위임했던 감사인 품질관리감리를 직접 실시하고 있으며, 상장기업 감사인 등록제도 도입을 검토 중이다. 또한 영국, 일본, 캐나다, 룩셈부르크 등 여러 국가의 회계감독기구들이 자국 증권시장 상장기업을 감사하는 외국 감사인들에게 자국 회계감독기구에 등록을 요구함에 따라 여러 국내 감사인들도 외국 회계감독기구에 감사인 등록을 하고 있다. 이러한 움직임은 감사인의 회계감독기구 등록과 감사인에 대한 회계감독기구의 품질관리감리가 이루어지면 감사품질이 향상될 것이라는 판단에 근거한 것이다. 또한 선행연구(Carcello et al. 2000 등)에서는 감사인 조직의 운영방식에서 파트너쉽 이익배분풀의 규모가 감사인의 행동 및 감사품질과 관련이 있음을 보고하면서, 이익배분풀이 크고 통합될수록 전사적 품질관리노력을 더 기울이게 되어 감사품질이 더 양호하다고 보고하였다. 본 연구는 국내 감사인의 금감원 품질관리감리 대상 및 외국감독기관에 등록, 그리고 금감원(2010)이 설명한 회계법인의 운영방식(즉, "One Firm 유형"과 "독립채산제 유형"으로서, 파트너쉽 이익배분 유형과 유사) 등 감사인의 품질관리제도에 영향을 끼치는 요소와 감사품질의 관련성을 실증조사한다. 연구 결과, 금감원 품질관리감리 대상 및 외국회계감독기구에 등록한 감사인이 감사한 기업의 재량발생액의 절댓값은 각각 금감원 품질관리감리대상이 아니거나 외국 회계감독기구에 등록하지 않은 감사인이 감사한 기업보다 유의하게 낮았다. 이 결과는 Big 4 감사인과 Non-Big 4로서 동 테스트 변수 유형에 해당된 감사인의 변수 값을 구분한 경우에도 동일하였다. 또한 "One Firm 유형" 감사인 변수는 일부 경우에 유의한 음의 계수를 나타냈다. 특히 "One Firm 유형"의 Non-Big 4 감사인의 경우에는 "독립채산제유형" 감사인보다 감사품질이 높을 뿐만 아니라 Big 4 감사인의 감사품질과 비교해서도 감사품질이 양호한 것으로 나타났다. 이 실증분석 결과는 대체로 금감원의 품질관리감리 대상과 외국 회계감독기구에 등록한 감사인들은 그렇지 않은 감사인들보다 감사품질이 더 양호할 것이라는 본 연구의 가설을 뒷받침 한다. 감사인 조직운영방식의 차이도 일부 감사품질의 유의한 차이를 나타냈다. 이러한 결과를 바탕으로 향후 품질관리감리 제도 운영과 관련된 시사점에 대하여 기술하였다. 본 연구의 공헌점은 선행연구에서 사용하지 않은 감사인의 금감원 품질관리감리 대상, 외국 회계감독기구 등록여부 변수 및 감사인 조직운영방식 유형과 감사품질의 관련성을 실증확인하고, 이들의 감사품질 대용치로서 사용 가능성을 확인했다는 점이다. Upon enactment of Sarbanes-Oxley Acts in 2002, U. S. Public Company Accounting Oversight Board(PCAOB) was established and began its investigations on the public accounting firms to evaluate their audit quality control system. Also, accounting firms, including foreign firms, auditing public companies listed in the U. S. stock exchanges are required to register with the Authority. In Korea, the Financial Supervisory Service(FSS), the Korean regulatory authority, implemented its quality control review program on Korean accounting firms auditing public companies listed in the Korean stock exchanges in 2007. Before then, such quality control reviews on the Korean accounting firms had been performed only by Korean Institute of Certified Public Accountants(KICPA). Also, FSS is presently preparing for a registration rules for auditors of Korean public companies. Similarly, EU and Japan regulatory authorities have changed their regulatory systems including registration requirements for the third country accounting firms auditing public companies listed in their national stock exchanges, and the relevant regulations also include the authorities` quality control review program on the registered accounting firms located in the third countries. Many Korean auditors have registered with those foreign regulatory authorities to comply with these requirements. These global changes are based on the assumptions that auditor registration and regulatory authority`s investigation on the quality controls of the (registered) auditors would eventually improve audit quality. In addition, Carcello et al.(2000) and others reported that the auditor`s partnership profit-sharing pool size has a positive relationship with the auditors` audit quality. This could be explained that the auditors with partnership`s larger size profitsharing pools promote more centralized firm-wide quality control efforts to minimize risks of audit failures, which eventually improve the firm-wide audit quality. This study is to find an empirical relationship between certain factors affecting auditors` quality control systems and audit quality. For this purpose, I used the auditor group variables whether they are (1) subject to FSS`s quality control reviews, (2) under registration with the foreign regulatory authorities, and by (3) auditors` profit-sharing scheme types (i.e. "One Firm" type vs. "Simple Unity" type, as referred in the Briefing Report for FSS`s Quality Control Reviews released by the Authority in October 2010). I found that the first two factors [(1) and (2)] generally have significantly negative association with (absolute) discretionary accruals of the audited clients. Additional tests by dividing the test variables into Big 4 groups and Non-Big 4 groups also show similar results. Group classification by auditors` operation types [factor No. (3)] shows significant difference in audit quality only for the case of "One Firm" type Non-Big 4 auditors compared to other Non-Big 4 auditors. These results generally supports the propositions of this study that auditors` requirement for (1) FSS`s quality control review, (2) registration with foreign regulatory authorities and (3) auditors` profit-sharing scheme types would have positive relationship with the better audit quality, and also provide certain policy implications with respect to FSS`s auditor quality control review program to consider voluntary quality control efforts of auditors. The contribution of this study is to empirically find that the auditors` quality control factors have positive association with deterrence of earnings management of the audited clients. Especially, the above three variables used in this paper are different from the ones tested by the previous researches, which include the results of quality control peer-reviews conducted by the AICPA or the KICPA(Casterella et al. 2006; Gunny and Zhang 2009; Kwon et al. 2010), the results of independent investigations by PCAOB as well as peer review(Hilary and Lennox 2005) or the third party governmental division`s quality control review(Deis and Giroux 1992). Similarly with this study, Krishnan and Schauer(2000) used peer-review dummy variables, but it is still different from this study in a sense that I used public regulator dummy such as FSS`s quality control review or foreign regulatory authority registration. Accordingly, this study`s results would potentially provide another auditor quality proxies for future researches.

소비자의 안전의식 및 행동과 기업 및 기업규제에 대한 인식이 공산품품질인증에 대한 만족에 미치는 영향분석

홍지현,김유정,김숙 표준인증안전학회 2018 표준인증안전학회지 Vol.8 No.1

In this study, it investigated and analyzed consumer’s safety consciousness and behavior, awareness of company and its regulation to consumer satisfaction of industrial products quality certification. Concretely a close look at this study, first, it investigated the differences of survey target’s safety consciousness․behavior and characteristics, awareness of company and its regulation, consumer satisfaction of industrial products quality certification by sociodemographic feature. Second, the data is set by safety consciousness․behavior and characteristics to independent variable, company and its regulation to parameter, consumer satisfaction of industrial products quality certification to dependent variable. The results are below. First, the results of differences between consumer satisfaction of awareness of company and its regulation, consumer fraud awareness of company, industrial products quality certification are like this. consumer awareness of company regulation showed high to the variables of age 50s, and married consumers. In case of consumer fraud awareness of company, there was no differences were shown by socio-demographic feature. In the other hand, consumer satisfaction of industrial products quality certification showed high to male consumers and consumer of age 50s. Second, by looking at the result of covariance structure analysis about safety consciousness and behavior characteristics and company and its regulation such as anxiety about the safety, responsibility consciousness of safety, safety product seeking behavior, first, responsibility consciousness of safety statistically had positive effects to awareness of company and its regulation. By the other hand, anxiety about the safety effected positively to consumer fraud awareness of company, and responsibility consciousness of safety effected negatively to consumer fraud awareness of company. Safety product seeking behavior effected positively to consumer fraud awareness of company. 본 연구에서는 소비자의 안전의식․행동과 기업과 기업규제에 대한 소비자인식이 공산품품질인증에 대한 소비자만족에 미치는 영향을 조사, 분석하였다. 안전의식․행동 특성은 독립변수로, 기업과 기업규제에 대한 소비자인식은 매개변수로, 공산품품질인증에 대한 소비자만족은 종속변수로 설정하였다. 본 연구의 결과를 정리․종합하면 다음과 같다. 소비자의 안전의식․행동 특성 그리고 기업과 기업규제에 대한 소비자인식 즉, 안전불안감, 소비자 안전책임의식, 안전제품 추구행동이 공산품품질인증에 대한 만족도에 미치는 영향을 공변량구조분석을 실시하였고 그 결과를 살펴보면 먼저, 소비자안전책임의식은 기업규제에 대한 소비자인식에 통계적으로 유의한 영향을 미치는 것으로 나타났다. 한편, 소비자의 안전불안감은 기업에 대한 소비자의 인식에 부적 영향을 미치며, 소비자안전에 대한 책임의식은 기업에 대한 소비자의 인식에 유의한 정적 영향을 미치고 있었다. 소비자의 안전제품 추구행동은 기업에 대한 소비자인식에 부적 영향을 미치는 것으로 나타났다.