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The Effects of High Audit Quality by Auditor Type on the Cost of Equity Capital : Focusing on the Mediating Effect of Disclose Quality
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고품질의 감사에 기인한 이익의 질이 자기자본비용에 미치는 영향 : 공시수준의 매개(Mediating)효과를 중심으로

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Type
Academic journal
Author
Kim Chang Bum (동의대학교) Doh Sun Jae (중앙대학교)
Journal
한국회계정보학회 회계정보연구 회계정보연구 제37권 제1호 KCI Accredited Journals
Published
2019.1
Pages
57 - 81 (25page)

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The Effects of High Audit Quality by Auditor Type on the Cost of Equity Capital : Focusing on the Mediating Effect of Disclose Quality
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Abstract· Keywords

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The purpose of this study is to investigate the effect of earnings quality(as follows, “EQ”)(is caused by the high audit quality which is driven by auditor type(as follows, “Big4Com”))on disclose quality(as follows, “DQ”)and the cost of equity capital(as follows, “COEC”), also to examine the mediating effect of DQ between EQ and COEC in these empirical process. The empirical analysis is done on a sample of 3,333 firm-year for the 2008-2015. The main methodology is performed by Hierarchical Linear Regression Model(Method). The main purpose of our study is to investigate the effect of EQ(of the high audit quality which is driven by Big4Com) on DQ and COEC. Also, our study is to analyze the mediating effect of DQ in these empirical process. Our major empirical results of the study are summarized as follows. Firstly, for only some modeis, there is partially a significant negative relation between EQ and COEC. There is, Hypothesis 1 is generally supported by the empirical analysis(except for some models). Secondly, there is a significant positively relation between EQ and DQ(except for some models). And, there is generally a significant negative relation between DQ and COEC(except for some models). For only some models, DQ is especially identified by the role of mediating factor, which is revealed the connection of between EQ and COEC. Thanks to these effects of high audit quality by Big4Com on DQ and COEC, this study can help systematizing the existence of Big4Com in Audit Market.
#고품질의 감사 #자본비용 #회계이익의 질 #공시수준 #매개요인

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References (60)

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김경태 / 2006 / 감사품질이 이익의 질과 자본비용에 미치는 영향 / 회계학연구 31(3):243~284 google schola 김범준 / 2016 / Big 4 회계법인의 글로벌 통합이 감사품질에 미치는 영향：한영회계법인 사례를 중심으로 / 회계저널 25(2):115~152 dbpia 김상헌 / 2005 / 투자의사결정지표로서의 이익의 질과 기업가치 관련성: 외환위기 이후기간을 중심으로 / 회계ㆍ세무와 감사 연구 (41):319~340 google schola 김연화 / 2007 / 자율공시의 정보효과 / 회계저널 16(2):1~22 dbpia 김연화 / 2009 / 공시품질의 효과에 관한 연구 / 회계정보연구 27(2):145~175 dbpia

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