초록 열기/닫기 버튼
동일 감사인에 의한 비감사서비스 제공 문제는 감사영역에서 가장 관심 받는 연구주제중 하나이다. 그러나 최근에 규제기관에서 논의되고 있는 감사인의 비감사서비스 동시 제공 제한은 아직 논리적이고 실증적 증거가 충분하지 않은 상태에서진행되고 있다. 또한 대부분의 선행연구는 비감사서비스와 감사인 독립성 문제를 집중적으로 다루고 있다. 그러나 본 연구는 비감사서비스 문제를 공급자인 감사인과 수요자인 기업의 이해일치에 의해 비감사서비스가 수행될 가능성을 실증 분석하였다. 즉, 본 연구는 감사인의 기업경영활동에 대한 전문자문가로서의 경험과 지식이 가장 높은 전문가그룹이고 기업입장에서는 경영혁신과정에서 경영전문 컨설팅의 절실히 필요하고, 따라서 기업혁신과정에서 중요한 역할을 수행할 수 있는 비감사서비스의 역할과 기능에 대한 가능성을 검증하기 위해 비감사서비스와 기업혁신의 관련성을 분석하였다. 특히,본 연구는 이러한 논리를 검증하기 이론 구조를 제시하였다. 분석결과는 다양한 비감사서비스 대리변수를 사용한 경우에도 일관성 있게 비감사서비스와 기업혁신 사이에 유의한 양(+)의 관련성이 관찰되었다. 더욱이 감사인 규모(즉, BIG .vs. NON-BIG)와 투입되는 감사시간은 비감사서비스와 기업혁신의 관련성에 대해 차별적 영향요인으로 작용하였다. 또한 본연구결과는 세무조정서비스와 기업혁신의 유의한 양(+)의 관련성은 감사인에 의해 제공되는 세무조정서비스가 기업의 세무 관련 비용절감 또는 기업가치에 유의한 관련성을 가질 수 있다는 최근의 일부 선행연구 주장에 대한 간접적인 실증적증거를 보여주었다.
This paper examines whether auditors can affect the productivity(a proxy for corporation innovation) of audited companies if non-auditing service was concurrently provided with auditing service to audited companies. Specifically, this paper examines whether the auditor’s advisory service can affect the innovation activity of audited company. The study sample is composed of 2,350 firms with both auditing service and non-auditing service, listed on the Korea Stock Exchange(KSE) in 2000 and 2007. For many years, non-auditing service has been important thesis in accounting field, And until now, researches about non-auditing service are separated into independence of auditor and auditing quality. Many prior literatures about non-auditing service assumes that in real world when auditors provide both auditing and non-auditing service for their clients, the possibility of declining auditor’s independence probably happen. Moreover, many opinions of accounting professionals about non-auditing service also raise the same questions about the auditor’s independence in providing auditing and non-auditing service. However, competing opinions such as Simunic(1984) suggest that providing both auditing and non-auditing service can promote effectiveness and efficiency when auditors provide their clients business consulting. And Recent prior literatures do not provide dominant results about the significant relationship between non-auditing service and auditor’s independence. Some((Frankel et al., 2002; Dee et al., 2002) reports providing both service can decrease auditor's independence, others(Ashbaugh et al., 2003; Chung and Kallapur, 2003) can not affect the independence, On the contrary to this, another researches(Larker and Richardson,2005; Antle et al., 2002) can raise auditors’ independence. As mentioned above, until now, there is no dominant opinions about the empirical association between providing both auditing and non-auditing service and auditors’ independence. But,this paper has some different point of view about non-auditing service. This paper tries to see the matter from clients’ point of view. Therefore, this paper suppose that clients who buy auditors’ non-auditing service can solve various problems in business and promote their effectiveness and efficiency in operating their business by taking auditors’ advanced consulting. And this paper expect that it is the reason for that clients companies usually buy non-auditing service from the same auditors. This paper expects companies taking non-auditing service can arose business innovation,and then this can promote their revenue and productivity, or this can reduce their cost of goods,operating and manufacturing. finally, companies can increase their value. In this perspective,this paper investigates the empirical relationship between non-auditing service and firm innovation. To do this, this study uses four regression models to examine the associations between three aspects of non-auditing services and corporation innovation. These three non-auditing services include the ratio of non service fee occupying in the revenue from audited company, the dummy of non-auditing service and the natural logarithm of total non-auditing fees (NAF). According to the result of examination, level of non-service fee, the ratio of non service fee occupying in the revenue from audited company and an indicator variable(If firms are rendered non-auditing services concurrently with auditing services, 1 otherwise, 0) effect on the innovation of audited company. In addition to, tax consulting service fee which is kind of non-auditing service can significantly have positive effect on corporate innovation. Because of close relation with auditing, the result of tax consulting service is interpreted that tax consulting service increases specialty of auditor rather than impairs the independence of auditor. The positive relation between corporate innovation and NAS is more manifested when the auditors are Big 4 auditors. The findings imply that the provision of NAS contribute innovation process of audited company. Auditors would devote more efforts and hours on the auditing service for the clients who pay high fees because the client are more important for them. When tests are confined to observations where auditing hours are positive effect the relation between corporate innovation and NAS.
키워드열기/닫기 버튼
Corporate innovation, Management advisor service, Non-auditing service,Non-auditing fees, Tax consulting service
