회계부정기업의 특성에 관한 연구: 감리지적기업을 중심으로

초록

This study examines the corporate characteristics of companies that are likely to report aggressive accounting. Sample companies are those found by the Financial Supervisory Service(FSS) or the Korean Institute of Certified Public Accountants(KICPA) to report aggressive accounting. Corporate characteristics are selected based upon the findings of previous studies and the audit review criteria used by the FSS or the KICPA. This study investigates the systematic differences in corporate characteristics between companies with aggressive accounting practice and companies with little aggressive accounting practice. For companies reviewed by the FSS, a univariate analysis reports that the systematic differences in 21 out of 38 corporate characteristics are statistically significant. In contrast, for companies reviewed by the KICPA, the systematic differences in 4 variables are statistically significant. Using the variables found significant in univariate analysis, the logistic regression analysis was carried out. The analysis was effective in separating the two groups reviewed by the FSS, but it was not effective in separating the two groups reviewed by the KICPA.

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