지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술대회자료
- 저자정보
- 발행연도
- 2014.8
- 수록면
- 5,214 - 5,264 (51page)
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초록· 키워드
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The purpose of our study is to analyze weather auditors use audit fees strategically based on characteristics of consolidated companies which provide different incentives for themselves. These results show that the audit fee for parent company preparing for consolidated financial statements decreases in accordance with the number of subsidiaries which other auditors audit and that the audit fees of ultimate parent company preparing for combined financial statement are higher than those of the other subsidiary companies. Specially, we find that the audit fee for ultimate parent company decrease in accordance with the number of subsidiaries which other auditors audit within combined financial statements. This study implies that auditors could adjust audit fee strategically based on characteristics of consolidated companies because auditors increase audit fees when audit clients are ultimate parent companies (symbolic clients), as well as because auditors decrease audit fees when they have a lot of potential audit clients within consolidated companies.
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