earticle

영어

The this study is to classify the hour proxy of abnormal audit hour and abnormal audit fee as negative(-) and positive(+) aspects, and studied the correlation between each sample and the distribution of each samples according to the earings management level of real earnings management and accrual earnings management. As a result, the distributions of AC, AFEE and AHOUR were all appeared evenly. The researchers showed different results depending on which of AFEE and AHOUR variables to choose. In the accrual earnings management (AD1), the distribution of AFEE and AHOUR was not statistically different. There was no difference between AFEE and AHOUR in the analysis including accrual earnings management ROA. In real earnings management, the difference between AC and AM was similar. In the AHOUR of real earnings management, the results of AC showed different results depending on the negative(-) and positive(+) aspects depending on high and low than normal of abnormal audit hours.