IFRS 시스템구축 컨설팅유형 및 도입준비기간이 IFRS 재무보고의 질에 미치는 영향 = Effects of Auditors` IFRS-related Nonaudit Services and Preparatory Period for IFRS Adoption on Quality of IFRS Financial Reporting

국문 초록 (Abstract)

모든 상장기업에 대해 2011년부터 IFRS의 전면도입을 제시하는 로드맵이 2007년 3월에 발표된 후, 상장기업들은 IFRS 도입준비를 위해 외부전문가로부터 IFRS 재무보고시스템 구축서비스를 제공받았다. 정부는 IFRS 도입을 원활히 하기 위하여 외부감사인에게도 피감사기업에 대한 IFRS 시스템구축서비스 제공을 허용하였다. 이에 본 연구는 자기감사인으로부터 IFRS 시스템구축서비스를 제공받은 기업의 경우 타 전문가로부터 해당 서비스를 제공받았거나 외부전문가의 서비스를 제공받지 않은 기업과 비교하여 그 산출물인 IFRS 재무보고의 질적 차이가 있는지를 검증한다. 또한, IFRS 도입준비기간은 기업에 따라 달리 나타나는바, 본 연구는 IFRS 도입준비기간과 그 산출물인 IFRS 재무정보의 질의 관계를 검증한다. 실증분석 결과, IFRS 시스템구축 컨설팅의 유형은 재량적발생액의 절대값으로 측정한 IFRS 재무보고의 질과 유의적인 관련이 없는 것으로 나타난다. 그러나 IFRS 시스템을 구축한 감사인이 2011년도 감사인인 경우 2011년 1/4분기 분기보고서상 미비사항을 이용하여 측정한 재무보고의 질과는 유의적인 양의 관계가 있다.

다국어 초록 (Multilingual Abstract)

After the Korean government announced a roadmap to adopt IFRS for all listed companies from the 2011 fiscal year, listed firms hired experts to establish IFRS financial reporting systems. In order to facilitate IFRS adoption, the government allowed external auditors to provide services to establish IFRS financial reporting systems for their clients. Thus, this study examines whether quality of IFRS financial reporting differs when auditors provide the IFRS-related nonaudit services as opposed to when other experts provide those services or no expert service is provided. Also, the preparatory period for IFRS adoption differs across firms. This study examines whether the preparation period for IFRS adoption is related to quality of IFRS financial reporting. The results reveal that IFRS-related nonaudit services provided by auditors are not significantly related to the quality of IFRS financial reporting. Contrarily, deficiencies in quarterly reports for the first quarter of 2011 are negatively related to auditors` IFRS-related nonaudit services. These results suggest that auditors` IFRS-related nonaudit services do not hamper the quality of clients` financial reporting. We also find that the quality of IFRS financial reporting is positively related to the preparatory period for IFRS adoption.

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