감사인 특성이 감사보수에 미치는 영향 : 감사인 투입자원(노력)이 감사보수에 미치는 영향

Abstract

The controversy over the audit fees has continued between auditors and auditee by Korea. The differences between the two groups are causing controversy. The Audit-Data in Korea Auditreport is a valuable resource suitable for the environment of Korea. The issue of estimating proper Audit Fees is a research topic that has been actively conducted overseas. Therefore, it is a subject of more active research in Korea. The results of this study. First, the usefulness of Audit-Data was verified by explaining the audit fee using Audit-Data. These results were intended to present meaning as data that could be fully utilized in studies related to the characteristics of auditors as well as research on audit fees. The study also combined new variables based on previously validated data. Some supported the theory of research assuming that audit fees are adequately explained as characteristics of auditors using combined variables. This outcome is determined as a result of the previous data verification model proving that the results are sufficiently descriptive in the study of audit and maintenance determinants. In addition, the text of the study indicates that Big4 has a significant negative correlation with audit fees, which may be evidence of academia's opinion on the independence of auditors. The limitations of the study. The biggest problem is the reliability of data using unused data. Also, There was a lack of rationale in using Audit-Data to combine new variables. And the data is collected directly by researchers, so it is impossible to rule out the possibility of errors occurring in the collection process. Finally, as a characteristic of the auditee, a detailed analysis of whether the model is a reasonable research model for Korean studies with geographical differences from the sample selection period was necessary. This study used data not used in other studies to identify new variables related to the characteristics of auditors. Therefore, we expect to make a lot of contributions in that we have opened the opportunity to utilize new data. This study attempted to adequately explain the audit fees. In the course of the process, Audit-Data was first validated to have a significant impact on audit fees. This process offers a high possibility of presenting meaning as a new variable that can be considered as a characteristic of auditors in the relationship of audit risks, providing the opportunity to fully utilize Audit-Data, which has not yet accumulated much data. In particular, the process of validating and using Audit-Data in the study and combining it into a new variable eventually provided empirical evidence to identify the auditor's characteristics, and it is expected that further continued and accumulated such new findings will lead to more findings about the auditor's characteristics.