감리양정기준 시행 및 중요성기준 변경과 이익조정의 관련성

이재은 ( Jae Eun Lee ) 한국회계학회 2008 회계학연구 Vol.33 No.3

금융감독원(금감원)은 2001년 10월에 감리양정기준을 발표하였으며 이 규정에서 정한 징계조치 중요성기준을 감리징계조치에 엄격하게 적용하기 시작했다. 이후 국내 기업 및 감사인들이 감리양정기준을 사용하여 회계·감사 중요성기준을 정하게 되었고, 따라서 감리양정기준은 중요성기준에 대한 사실상의 권위있는 지침(authoritative guidance)이 되었다. 본 연구는 감리양정기준 시행 이후 중요성기준 적용방식의 변경이 이익조정에 미친 영향을 감사인-피감사회사 협상관점(auditor-client negotiation context)에서 실증분석한 것이다. 실증분석 결과, 감리양정기준의 시행 이후 재량발생액의 절댓값은 시행 이전의 값에 비해 유의하게 감소하였다. 이 재량발생액의 감소는 대규모기업 및 Big 4 고객회사에서 보다 유의하였다. 그러나 지배구조가 효과적인 기업과 이익조정 유인이 높은 기업의 재량발생액 감소효과는 상대적으로 작았다. 이 연구결과는, 감리양정기준의 시행 이후 전반적 이익조정은 감소하였으나 지배구조가 효과적인 기업과 이익조정 유인이 높은 기업의 이익조정 감소효과는 상대적으로 작다는 가설을 뒷받침한다. 이는 일반적인 회계기준 적용상 지침을 제공하는 것과는 달리, 중요성기준에 대한 구체적 지침의 존재가 특정 상황에서는 오히려 이익조정의 증가와 관련이 있음을 나타낸다. 본 연구는, 중요성기준 관련 선행연구들이 주로 설문조사 또는 분석적 방식의 연구가 대부분인데 비하여, 중요성기준의 영향을 실증분석을 통하여 조사하였다는데 의의가 있다. The Financial Supervisory Service(FSS), the Korean regulatory agency, implemented the Regulatory Review Measure Guideline(the RRMG) in 2001, which includes quantitative materiality threshold to assess the penalties on the misstatements found in its regulatory review process. Upon announcing the RRMG, the FSS began to strictly adhere to the guideline to determine the penalties on the Korean companies and auditors related to the regulatory review findings. Responding to this, Korean companies and auditors changed their accounting and auditing materiality criteria in line with the RRMG. The RRMG has been substantially recognized as an authoritative guidance on materiality criteria in Korea. This research is to find empirical relationship between earnings management and changes in materiality criteria in line with the RRMG in Korea, under the context of auditor-client negotiation. Previous studies reported that availability of an authoritative guidance on the specific accounting standards influences the auditor-client negotiation outcome. i.e., such guidance availability generally improves the quality of financial reporting. Meanwhile, Ng and Tan(2003) reported that an authoritative guidance availability has a lesser impact on the reporting quality of the companies with the effective corporate governance than those with the ineffective. Also, Cuccia et al.(1995) and Hackenbrack and Nelson(1996) reported that authoritative guidance may be used to justify aggressive accounting decisions when such reporting incentive is strong. Considering the previous studies, this research empirically finds whether the change in materiality criteria in line with the RRMG has resulted in decrease in overall earnings management and whether the reporting companies` characteristics, such as size, Big 4 client, effectiveness of corporate governance, and strength of earnings management incentive, differentiate the level of earnings management changes. The sample consists of 6,474 firm·year observations selected from the non-financial public companies with the fiscal years ending December 31 from 1997 to 2005(excluding 2001), and whose shares are listed in the Korea Stock Exchange and the KOSDAQ markets. Changes in absolute discretionary accruals reported by the sample firms after implementation of the RRMG in 2001 were investigated. The results indicate that the absolute discretionary accruals decreased after the implementation of the RRMG(time effects are controlled); specifically, the levels of overall absolute discretionary accruals decreased significantly, and those made by large-sized companies and Big 4 clients significantly decreased in addition. Also, incremental absolute discretionary accruals of the companies with effective corporate governance determined by low majority block shareholder ratio or with strong earnings management incentives determined using merger/spin-off firms and large capital-increase firms have significantly positive coefficient value. However, I didn`t find whether the effective corporate governance determined by high foreign shareholder ratio has significant effects or not. These results generally support the propositions of this research that materiality criteria changes caused by implementation of the RRMG deterred overall earnings management, and such deterrences were lesser in the companies with effective corporate governance or with strong earnings management incentives. Compared with the previous researches on materiality which have mostly used surveys, experiments and analytical methods, this research has contributions by employing an empirical method to investigate effects of materiality criteria changes. Also, the results of this research indicate that availability of an authoritative guidance for materiality criteria might increase earnings management in certain situations. It could provide implications for accounting regulations in terms of rules- vs. principles-based approaches.

어머니의 권위적 양육행동, 아동의 자아존중감, 아동의 집행기능 곤란 및 아동의 미디어기기 중독 간의 구조적 관계

민미희 ( Min Mihee ) 열린부모교육학회 2020 열린부모교육연구 Vol.12 No.3

본 연구는 어머니의 권위적 양육행동, 아동의 자아존중감, 아동의 집행기능 곤란 및 미디어기기 중독 간의 구조적 관계를 검증하고자 하였다. 연구대상은 한국아동패널 10차년도(2017년) 조사에 참여한 초등학교 3학년 아동 1,367명과 어머니이며, AMOS프로그램을 이용하여 구조방정식모형 분석을 실시하였다. 연구결과 첫째, 어머니의 권위적 양육행동은 아동의 미디어기기 중독에 부적 영향을 미치는 것으로 나타났다. 둘째, 어머니의 권위적 양육행동은 아동의 자아존중감에 정적 영향을 미쳤으나 자아존중감이 미디어기기 중독에 유의한 영향을 미치지 않음으로써, 어머니의 권위적 양육행동이 아동의 자아존중감을 통해 미디어기기 중독에 영향을 미치는 간접경로는 발견되지 않았다. 셋째, 어머니의 권위적 양육행동은 아동의 집행기능 곤란에 부적 영향을 미치고, 집행기능 곤란이 미디어기기 중독에 정적영향을 미침으로써 어머니의 권위적 양육행동은 아동의 집행기능 곤란을 통해 미디어기기 중독에 간접적인 영향을 미쳤다. 마지막으로 어머니의 권위적 양육행동이 아동의 자아존중감 및 집행기능 곤란을 통해 미디어기기 중독에 순차적으로 영향을 미치는 것으로 나타났다. 본 연구는 아동의 미디어기기 중독 예방을 위한 부모교육 및 개입방안 마련에 있어 어머니의 양육행동과 아동의 자아존중감 및 집행기능 곤란을 고려해야 함을 시사한다. The purpose of this study was to investigate the structural relationships between mother’s authoritative parenting behaviors, child’s self-esteem, executive function difficulty, and media device addiction. Data were obtained from the 10th(2017) Panel Study on Korean Children(PSKC) was employed(N=1,367). The data were analyzed by means of descriptive statistics, Pearson’s correlation, and structural equation medeling. The results were as follows. First, mother’s authoritative parenting behaviors significantly affected the child’s media device addiction. Second, child’s self-esteem didn’t mediate the effect of mother’s authoritative parenting behaviors on media device addiction. Third, child’s executive function difficulty mediated the effect of mother’s authoritative parenting behaviors on media device addiction. Fourth, mother’s authoritative parenting behaviors influenced media device addiction through child’s self-esteem and executive function difficulty. In conclusion, this study showed that mother’s authoritative parenting behaviors, child’s self-esteem, and executive function difficulty was important as a personal factor for child who control the negative effects of media devices.

어머니의 권위적 양육행동이 아동의 학교적응에 미치는 영향 아동의 자아존중감과 집행기능 곤란의 순차적 매개효과

이선희 한국아동가족복지학회 2022 한국가족복지학 Vol.27 No.2

Objective: The purpose of this study was to examine the process linking mother’s authoritative parenting behavior and children's school adjustment, focusing on the sequential mediational role of children's self-esteem and executive function difficulty. Methods: The research subjects were 694 (boys: 356, girls: 338) who had participated in the 11th Panel Study on Korean Children (PSKC). The survey data were analyzed mediating effect between variables using the SPSS Process Macro model 6. Results: First, mother’s authoritative parenting behavior had a significant direct effect on children's school adjustment. Second, mother’s authoritative parenting behavior had an indirect effect on children's school adjustment through executive function difficulty. Third, the indirect path linking mother’s authoritative parenting behavior and children's school adjustment through children's self-esteem and executive function difficulty was significant, and the sequential mediational model was supported. Conclusion: On the basis of the results of this study, the implications on the case conceptualization and intervention strategy with a focus on the school adjustment of children and future research are discussed.

아버지의 권위적 양육행동이 아동의 또래애착에 미치는 영향: 아동자아존중감을 매개로

안상숙,노성향 한국보육학회 2022 한국보육학회지 Vol.22 No.1

Objective: The purpose of this study was to examine the effect of father's authoritative parenting behavior on children's peer attachment and to investigate the mediating effect of child self-esteem. Methods: For this purpose, data of 1,175 4th grade elementary school children were analyzed using data from the 11th year (2018) of the Korean Children's Panel. Descriptive statistics, correlation analysis, and structural equation were performed using SPSS 24.0 and AMOS 24.0. The measurement model was verified through confirmatory factor analysis and the significance of mediating effect was verified using bootstrapping method. Results: As a result of the analysis, First, it was found that the father's authoritative behavior had a direct effect on children's attachment to their peers. Second, it was found that the child's self-esteem partially mediated the father's authoritative parenting behavior and the child's relationship with their peers. This means that the father's authoritative parenting behavior affects the child's peer attachment through the child's self-esteem. Conclusion/Implications: Based on this, both the father's role and the child's self-esteem are important in the children's peer attachment. It was confirmed that the father's authoritative parenting behavior is an important factor influencing the child's peer attachment as well as the child's self-esteem. 본 연구에서는 초등학교 4학년 아동과 아버지를 대상으로 아버지의 권위적 양육행동, 아동 자아존중감, 아동 또래애착의 관계를 살펴보았다. 연구대상은 육아정책연구소의 한국아동패널(PSKC)의 11차년도 데이터를 활용하였으며 분석은 결측치를 제외한 1,175명의 자료를 활용하였다. SPSS 24.0와 AMOS 24.0를 사용하여 기술통계, 적률상관분석, 구조방정식 모형을 실시하였다. 확인적 요인분석을 통해 측정모형을 검증하였고, 부트스트래핑을 사용하여 매개효과의 유의성을 검증하였다. 분석결과, 첫째, 아버지의 권위적 양육행동은 아동의 또래애착에 직접적으로 영향을 미치는 것으로 나타났다. 둘째, 아동의 자아존중감은 아버지의 권위적 양육행동과 아동의 또래애착을 부분 매개하는 것으로 나타났다. 이는 아버지의 권위적 양육행동이 아동의 자아존중감을 거쳐 아동의 또래애착에 간접적으로 영향을 미친다는 것을 의미한다. 이를 토대로 아동의 또래애착에 아버지의 역할과 아동의 자아존중감이 모두 중요하게 작용하고 있음을 확인하였고, 아버지의 권위적 양육행동은 아동의 또래애착 뿐 아니라 아동의 자아존중감에도 영향을 미치는 중요한 요인이라는 것을 알 수 있었다.

대학생이 지각한 부모의 권위적 양육태도와 진로결정 자기효능감의 관계: 온라인 사회적 관계망의 조절효과

손강숙 ( Kang Suk Shon ),주영아 ( Young Ah Ju ) 한국청소년복지학회 2015 청소년복지연구 Vol.17 No.2

The aim of this study is to find out the relationship between perceived authoritative parenting style and career decision-making self-efficacy of university students and to examine the moderating effect of on-line social networking. For this study, a total of 360 University students were recruited. The analysis of data used correlation analysis, simple regression analysis, and hierarchical regression analysis. The results of this study were as follows. First, authoritative parenting style showed a negative correlation with career decision-making self-efficacy, on the contrary, it had a positive effects on on-line social networking. In addition, on-line social networking and career decision-making self-efficacy had a positive correlation. Second, authoritative parenting style significantly predicted career decision-making self-efficacy. Third, on-line social networking significantly predicted career decision-making self-efficacy. Fourth, on-line social networking showed significant moderating effects between authoritative parenting style and career decision-making self-efficacy. The interventions about on-line social networking for career counseling of university students as well as high school students need to be developed and implemented.

공문서 평가를 위한 차별적·권위적 표현 목록 및 용례 구축

서현정 ( Seo Hyun-jung ) 한국공공언어학회 2023 공공언어학 Vol.9 No.0

As a study that prepares basic data for evaluating official documents based on 'publicity', this paper examines the concepts, types, and examples of discriminatory and authoritative expressions and establishes evaluation types and examples of 'discriminatory expressions'. Discriminatory expression is an expression that reveals a discriminatory perception of a specific object and encompasses all expressions that offend others. Authoritative expression is an expression that recognizes public institutions as 'subjects' and 'targets' the people. As for discriminatory expressions, detailed types according to the content and object of discrimination were not distinguished, but types were classified based on whether differentiation was directly revealed or differentiated in conventionally used situations. Intentional and explicit discriminatory terms or expressions that contain differentiation in the word itself are surface discriminatory words, and words that have become differentiated through situations, contexts, and historical changes are named as background discriminative words. In the case of authoritative expression, the term itself was divided into hierarchical and overbearing expressions that made one side feel as if it had a superior position or presupposed a vertical relationship. According to this type of evaluation, except for expressions that are difficult to be used in official documents such as slang and buzzwords among the discriminatory and authoritative expressions collected from existing studies and surveys, the actual terms used in public languages were presented.

아버지의 권위적 양육행동이 아동 집행기능 곤란에 미치는 영향 - 아동 자아존중감 매개효과, 어머니 취업유무 조절효과

홍은비 ( Hong Eunbi ),정은숙 ( Jung Eunsook ),노성향 ( Rho Sunghyang ) 열린부모교육학회 2021 열린부모교육연구 Vol.13 No.4

본 연구는 아버지의 권위적 양육행동이 아동 집행기능 곤란에 미치는 영향을 살펴보고, 아버지의 권위적 양육행동과 아동 집행기능 곤란의 관계에서 아동 자아존중감의 매개효과와 어머니 취업유무의 조절효과를 알아보고자 하였다. 이를 위해 한국아동패널 11차년도(2018) 자료를 활용하여 초등학교 4학년 아동 1,152명의 자료를 분석하였다. SPSS 24.0와 AMOS 24.0를 사용하여 기술통계, 적률상관분석, 구조방정식 모형을 실시하였다. 확인적 요인분석을 통해 측정모형을 검증하였고, 부트스트래핑을 사용하여 매개효과의 유의성을 검증하였으며 어머니의 취업유무에 따라 유의한 차이가 있는지 살펴보기 위해 다집단분석을 실시하였다. 분석 결과 첫째, 아버지의 권위적 양육행동은 아동 집행기능 곤란에 직접적으로 영향을 미치는 것으로 나타났다. 둘째, 아버지의 권위적 양육행동과 아동의 집행기능 곤란 간의 관계에서 아동 자아존중감의 매개효과가 나타났다. 셋째, 어머니의 취업유무에 따라 아버지의 권위적 양육행동, 아동집행기능 곤란, 아동 자아존중감의 매개효과가 다른지 알아보기 위해 다집단분석을 실시한 결과 어머니의 취업유무에 따른 집단 간 차이는 나타나지 않았다. The purpose of this study was to examine the effect of father’s authoritative parenting behavior on children’s executive function difficulties, and to investigate the mediating effect of child self-esteem and the moderating effect of mother’s employment status in the relationship between father’s authoritative parenting behavior and children’s executive function difficulties. For this purpose, data of 1,152 4th grade elementary school children were analyzed using data from the 11th year (2018) of the Korean Children’s Panel. Descriptive statistics, moment correlation analysis, and structural equation model were performed using SPSS 24.0 and AMOS 24.0. The measurement model was verified through confirmatory factor analysis, the significance of the mediating effect was verified using bootstrapping, and multigroup analysis was performed to see if there was a significant difference depending on whether the mother was employed or not. As a result of the analysis, first, it was found that the father’s authoritative parenting behavior had a direct effect on the difficulties in the child’s executive function. Second, the mediating effect of children’s self-esteem was found in the relationship between father’s authoritative parenting behavior and children’s difficulties in executive function. Third, a multigroup analysis was conducted to determine whether the mediating effects of fathers’ authoritative parenting behavior, children’s executive function difficulties, and children’s self-esteem were different according to the mother’s employment status.

북한 '수령권력'체제의 생성과 메커니즘

최경희 경남대학교 극동문제연구소 2016 한국과 국제정치 Vol.32 No.4

The aim of this research is to shed light on the political logic and mechanism in North Korea by defining the state-system as the ‘suryong(great leader) authoritative system.’ The primary objective of this research is to examine that ‘socio-political organism’ newly introduced in the late period of Kim Il-sung and unitized by suryong, party, and people. In particular, it attempts to analyze the role and status of suryong as to be located at the top of the state-system. As a result, the suryong authoritative system has given the administrative ground for the highly centralized perpetual dictatorship in North Korea. The suryong authoritative system can be mainly characterized as follows. First, the status of suryong will not pass down his successor. Kim Il-sung as an absolute being is positioned at the heart of this monolithic ideology system. Second, suryong's roles only can be continued to his successors. In other words, even though Kim Il-sung died, his descendants can rule North Korea through taking over not the absolute status but the executive roles. In this context, lastly North Korea was, still is, and will be the state led by suryong as the pivotal figure. That is, the suryong authoritative system is de facto entirely dependent upon suryong.

고등학교 축구선수가 인지하는 리더십 유형과 중도포기의도의 관계: 운동스트레스의 매개효과

이정원,권성호,이승주 한국스포츠심리학회 2024 한국스포츠심리학회지 Vol.35 No.3

목적: 본 연구의 목적은 고등학교 축구선수가 인지하는 지도자의 리더십 유형(민주적/권위적)에 따라 운동스트레 스와 중도포기의도에 미치는 영향력을 살펴보고, 각각의 리더십 유형과 중도포기의도의 관계에서 운동스트레스의 매개효과를 검증하는 것이다. 방법: 이를 위해, 대한축구협회(KFA)에 등록된 고등학교 축구선수 225명을 대상으 로 설문조사를 실시하였으며, 이 중 불성실한 응답으로 판단되는 7부의 자료를 제외하였다. 이후, 218부의 자료를 분석에 활용하였다. 해당 자료의 정규성 검증 및 측정변인 간의 관련성을 파악하기 위해 기술통계분석과 상관관 계 분석을 실시하였다. 본 연구에서 사용된 측정도구의 타당도 검증을 위해 확인적 요인분석과 신뢰도 검증을 위 한 내적합치도 분석을 실시하였다. 마지막으로 연구모형을 검증하기 위해 구조방정식모형 분석(SEM)을 실시하였 다. 결과: 첫째, 리더십 유형의 하위요인 중에서 권위적행동은 중도포기의도에 정적으로 유의한 영향을 미치는 것 으로 나타났으며, 민주적행동은 중도포기의도에 부적인 관계를 보였으나 유의한 영향이 나타나지 않았다. 둘째, 권위적행동은 운동스트레스에 정적으로 유의한 영향을 미치는 것으로 나타났으며, 민주적행동은 운동스트레스에 부적으로 유의한 영향이 있는 것으로 나타났다. 셋째, 권위적행동과 중도포기의도 간의 관계에서 운동스트레스의 부분매개효과가 나타났으며, 반면 민주적행동과 중도포기의도 간의 관계에서는 운동스트레스의 완전매개효과가 나타났다. 결론: 고등학교 축구선수들이 인지하는 지도자의 리더십 유형 중 권위적행동 수준을 높게 지각할수록 운동스트레스 수준이 높아지며, 이는 중도포기의도 수준을 높이는 것으로 나타났다. 반면, 지도자의 민주적행동은 운동스트레스 수준을 낮춰 중도포기의도를 낮추는 것으로 나타났다. Purpose: The purpose of this study was to examine the effects of sports stress and intention to quit depending on leadership styles(democratic and authoritative) perceived by high school soccer players, and to determine the mediating effect of sports stress in the relationship between them. Methods: For this purpose, a survey was conducted with 225 high school soccer players registered with the Korea Football Association(KFA). After excluding 7 responses deemed insincere, 218 responses were used for the analysis. Descriptive statistics and correlation analysis were performed to verify the normality of the data and understand the relationships between the measured variables. Confirmatory factor analysis was conducted to verify the validity of the measurement tools used in this study, and internal consistency analysis was conducted to verify reliability. Finally, structural equation modeling (SEM) was conducted to verify the research model. Results: First, among the sub-factors of leadership types, authoritative behavior was found to have a significant positive effect on sports stress, while democratic behavior was found to have a significant negative effect on sports stress. Second, authoritative behavior was found to have a positive effect on the intention to quit, and democratic behavior showed a negative relationship with the intention to quit, but did not have a significant effect. Third, a partial mediating effect of sports stress was found in the relationship between authoritative behavior and intention to quit, while a full mediating effect of sports stress was found in the relationship between democratic behavior and intention to quit. Conclusion: High school soccer players who perceive their coach’s leadership style as more authoritative experience higher levels of sports stress, which in turn increases their intention to quit. On the other hand, coaches’ democratic behavior lowers sports stress levels, thereby reducing the intention to quit.

지각된 부·모의 양육태도 조합패턴과 중학생의 학교생활적응 간의 관계

김지근,이기학 한국상담학회 2008 상담학연구 Vol.9 No.3

This study intended to inquire into differences of middle school students’ adaptation to school life by perceived parenting styles. The participants were 421 male and female students in all grades from 2 middle schools located in Seoul and Gyeonggi-do. In the present study, authoritarian and authoritative parenting styles of parents occurred in similar frequencies, and frequency of the group where both father and mother’s parenting styles coincided either authoritarian or authoritative was high. As the results of MANOVA to inquire into relationship between parenting styles and students’ adaptation to school life, the more authoritative parenting style, the higher score students got in the total score of school adaptation. For the differences of adaptation level to school life by combinational patterns of parenting styles, ‘authoritative father–authoritative mother’ group had significantly higher score in the total score of school life adaptation, schoolmate relationship, and school’s rule compared to ‘authoritarian father–authoritarian mother’ group, and ‘authoritarian father–authoritative mother’ group had significantly higher score in total score of school life adaptation compared to ‘authoritarian father–authoritarian mother’ group. At last, there were no differences by the sex of students in the relationship between combinational pattern of parenting styles and school adaptation level of students. The implication and limitation of the study and the suggestions for the future studies were discussed. 본 연구는 중학생을 대상으로 지각된 부·모의 양육태도 유형에 따라 학교생활적응에 차이를 보이는지를 알아보고자 하였다. 본 연구의 대상자는 서울, 경기도에 소재한 2개 중학교의 1, 2, 3학년 남여 학생 총 421이며, 성별 분포는 남학생 257명, 여학생 164명이다. 본 연구에서 부모의 권위적, 민주적 양육태도 유형은 비슷한 빈도로 나타났으며, 부·모의 양육태도 조합패턴에서는 한 가정 내에서 부와 모의 양육태도가 권위적 또는 민주적으로 일치하는 집단의 빈도가 높게 나타났다. 연구 목적에 따라 지각된 부·모의 양육태도 유형과 중학생의 학교생활적응 간의 관계를 살펴보기 위해 다변량 분산분석(MANOVA)을 한 결과, 지각된 부와 모의 양육태도가 민주적일 수록 학교생활적응 총점에서 높은 점수를 나타냈다. 지각된 부·모의 양육태도 조합패턴 유형에 따른 학교생활적응 수준의 차이 결과는, ‘부민주적-모민주적’ 집단이 ‘부권위적-모권위적’ 집단과 비교하여 학교생활적응 총점과 교우관계, 학교규칙 적응에서 유의미하게 높은 점수를 나타냈으며, ‘부권위적-모민주적’ 집단이 ‘부권위적-모권위적’ 집단과 비교하여 학교생활적응 총점에서 유의미하게 높은 점수 차이를 보였다. 마지막으로 부·모의 양육태도 조합패턴 유형과 자녀의 학교적응수준 간의 관계에서 자녀 성별에 따른 차이는 나타나지 않았다. 이러한 결과들의 함의와 부모 양육태도에의 시사점 그리고 추후연구를 위한 제언들을 논의하였다.