사립대학 회계감리에 따른 감사보수 및 감사시간의 관계
경영학연구 | 한국경영학회 | 18 pages| 2023.03.08| 파일형태 :
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자료요약
This study is to investigate audit fee and hour of private universities in order to measure the effectiveness of audit review.
After audit review, there is a possibility that the auditors who audited the private universities and universities will be disadvantaged, which will put pressure on the auditing work. Therefore, audit review is highly likely to change the behavior of private universities and auditors. In this study, we examine ① audit fee and hour of audit reviewed universities(AR), ② audit fee and hour of AR after review, ③ the difference of audit fee and hour between AR and non-AR.
As a result, AR target year"s audit fee and hour is lower than non-AR, significantly. And AR"s audit fee after review is significant higher, but not significant relative to non-AR. Additionally, AR"s audit hour after review is significant lower than non-AR. This study has the contribution in that it investigated AR"s audit fee and hour about the effectiveness of audit review in private universities. In addition, this study suggests the Standard audit hour policy for effectiveness of the private university audit review, that is, increase the accounting transparency of private universities and improve audit quality.
목차
Ⅰ. 서론
Ⅱ. 선행연구 및 가설
Ⅲ. 연구방법
Ⅳ. 실증분석 결과
Ⅴ. 결론
참고문헌
#Private university#Audit review#Audit quality#Audit fee#Audit hour#Standard audit hour policy
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