감사투입시간과 내부회계·전문공시인력의 보유가 법인세관련 공시품질에 미치는 영향

초록

This study investigates empirically the effect of audit hours(abnormal audit hours), a proxy for external audit quality and internal specialists of accounting practice and disclosure, a proxy for internal audit quality on the error in temporary differences that are subject to book－tax timing differences(differences between points of time of a financial report and a tax return). Empirical findings are summarized as follows：First, there is significant negative association between audit hours, abnormal audit hours and the error in temporary differences, indicating that higher audit hours, abnormal audit hours is associated with the increase of debt ratio through the error in temporary differences. Second, there is low significant positive relation between the possession of internal specialists of accounting practice(CPA) and the error in temporary differences. Third, there is no statistically significant relation between the ratio of internal specialists of accounting practice and disclosure and the error in temporary differences. These results imply that audit effort of external auditor and internal specialists of accounting practice can have an important effect on reliability of the disclosure on deferred tax.

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