감사인과 세무조정인의 규모 및 동일성에 따른 감사인의 독립성에 대한 연구

Abstract

This study aims at positively speculating relations between size of auditor and tax accountants and their identification using assessed corporation tax amount assessed by tax authorities as a substitute of independency of auditor. It was to demonstrate what relations the assessed corporation tax amount decided after the audit of corporations by the tax authorities as a substitute of independency of auditors have with size of auditors and tax accountants, and identification of auditors and tax accountants. For the purpose, it decided size of auditors and tax accountants and identification of auditors and tax accountants as sub-variables and reported payment of the subjects as a control variables. It used a t-test and a regression analysis to demonstrate the hypotheses and the results of the study were summarized as follows : As a result of the t-test, this study found that there was a significant difference in assessed corporation tax amount according to size of auditors and tax accountants and whether they are from the same organizations. Then, in the analysis involved in size of the tax accountants, the assessed corporation tax amount was relatively higher for non-large tax accountants compared to large-scale tax accountants. Though it was not statistically significant, considering the results, this study assumed that there was a significant difference in assessed corporation tax amount according to size of auditors and tax accountants, and whether they are same ones As a result of the regression analysis, this study found that for both the assessed amount compared to reported size and assessed corporation tax compared to paid amount, sub-variables were significantly related with three independent variables : sizes of report, scales of tax accountants and the payment compared to reported size. That is, the tax authorities recognized the corporations which reported larger amount as more faithful than ones that reported smaller amount. However, this study has limitations as follows : To sum up the results of the study, insisting audit quality of large-size auditors is not higher than that of small-size auditors is unreasonable. Rather, as many previous studies did not provide consistent results on relations between audit quality and size, the results of the study may be interpreted as follows : there was no difference in quality according to size of auditors. However, this study assumed that the results were obtained because of difference in conservative viewpoints of auditors and viewpoints focusing on disclosure of curtailed income report. At any rate, unlike what is generally expected, the results of the analysis that the assessed tax amount increase when large-sized auditors audit are very significant and to demonstrate the specific reasons, we need further intensive analyses using more specified information.