• 산경연구논집
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• 제12권8호
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• pp.7-19
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• 2021

Purpose: This paper aims to investigate (1) whether the interviewed auditors conduct higher quality audit than the non-interviewed auditors and (2) whether the frequency of audit engagement interviews has an impact on audit quality. Research design, data, and methodology: Using a sample of Chinese A-share listed firms between 2011 and 2019, this paper empirically tests the effect of audit engagement interviews on auditor's behavior. We collect the data of audit engagement interviews on the CICPA's website. We use OLS regression, fixed-effect model and random-effect model to examine the association between audit engagement interviews and audit quality. Results: Findings indicate that the audit quality of the interviewed auditors is significantly greater than that of the non-interviewed auditors. The frequency of the audit engagement interviews is positively associated with audit quality. The interviewed auditors spend significantly more time on the audit. Furthermore, the positive association between audit engagement interviews and audit quality only exists in non-Big 4 auditors. Conclusions: Our findings provide evidence for the effectiveness of audit regulation enforcement. The results suggest that in an emerging market with weak legal systems, preventive regulations such as audit interviews have a deterrent effect and are necessary in alleviating information asymmetry and improving information environment.

• 한국생활과학회지
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• 제13권6호
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• pp.891-901
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• 2004

This study is to investigate the degree of consumers' non-ethical perceptions and behaviors, and to explore related variables such as demographic variables, idealism and relativism. The data used in this study were obtained by surveying 237 college students from 10th through 24th of October, 2002 in Kimhae city. We conducted a statistical analysis of the data, using percentiles, frequencies, means, t-test, ANOVA, and Multiple Regression. Consumers' non-ethical perceptions and behaviors were measured by modifying Consumer Ethics Scale(CES, Muncy & Vitell, 1992). The CES scale comprises 4 sub-factors: actively benefiting from illegal activity(CES1), passively benefiting(CES2), actively benefiting from questionable action(CES3), no harm/no foul(CES4). Average scores of consumers' non-ethical perceptions and behaviors marked below a mid-value, which means that most of the students are basically ethical. The related variable of consumers' non-ethical perceptions was idealism. The related variables of consumers' non-ethical behaviors were idealism and the amount of discretionary money. The results show that most of the participants are basically ethical as a consumer. However, the results related with the CES4 sub-factor which includes consumer attitudes toward copyrights of consumer softwares and music CDs tell us that they are relatively non-ethical. This claims an importance of consumer education to college students in regards to intellectual property.

• 디지털융복합연구
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• 제15권12호
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• pp.283-291
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• 2017

본 연구는 한국채택국제회계기준(이하 K-IFRS)의 최초 도입시점에 발생한 회계수치의 전환조정이 그 이후 기간에 K-IFRS에 근거하여 작성된 보고이익의 미래이익예측 능력에 어떠한 영향을 미치는가를 검토하고자 한다. 이를 위해, 2010년부터 2016년까지의 표본기간 동안 총 2,557개의 표본을 이용하여 K-IFRS 도입과정에서 경영자가 재량적으로 전환 조정을 수행한 것으로 의심되는 기업집단에서 K-IFRS에 따라 작성된 보고이익의 질이 악화되는 경향이 있는가를 이익예측모형을 통해 확인하였다. 분석결과, K-IFRS 도입 시점에 비정상적으로 과도한 전환조정수치를 나타낸 기업집단에서 그 이후 K-IFRS에 근거하여 보고한 이익의 차기 이익 예측능력이 대응집단에 비해 낮은 경향을 보이고 있는 것으로 나타났다. 또, 이러한 결과가 다양한 추가분석을 통해서도 강건하게 지지되고 있음을 확인하였다. 이러한 결과는 모두 K-IFRS 도입 시점에 경영자가 자신이 지닌 회계적 재량권을 남용하거나 오용하였을 경우 향후 보고이익의 미래이익 예측능력 즉, 재무보고의 목적적합성이 저하될 수 있음을 시사한다.

• 한국화재소방학회논문지
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• 제19권4호
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• pp.47-56
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• 2005

비응급상황에 대한 제한적인 구급요청의 거절 및 환자 등의 이송거부로 인한 법적 분쟁으로부터 당해 구급대원을 보호하고 이에 대한 절차를 엄격히 하여 응급환자를 보호하기 위하여 $\ulcorner$구조대 및 구급대 편성$\cdot$운영에 관한 규칙$\lrcorner$이 개정되었다. 이에 대하여 본 논문은 구급대원의 이송거절 거부에 따라 발생할 수 있는 법적 책임으로 응급의료거부죄의 구성요건 해당성을 고찰하고 부작위에 의한 형사책임 및 환자에게 발생한 손해에 대한 국가배상책임의 발생가능성에 대하여 연구하였다. 구급대원을 법적 책임으로부터 보호하기 위해 개정된 규칙의 준수에 있어서 유의해야 할 점과 외국의 판례들을 고려하여 법원의 태도를 살펴보았다. 결론적으로는 구급대원의 법적인 보호를 위해 지도의사의 의료지도 확보 및 적법한 절차를 따라 문서화된 서식을 충실히 기록함으로써 구급대원의 의무에 대한 충실한 이행 및 환자의 동의를 확보하여 이송거절 및 거부에 대한 정당성을 확보하는 것이 중요함을 강조하였다.

• 의료법학
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• 제16권2호
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• pp.3-26
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• 2015

수술행위는 신체에 대한 침습을 포함하는 것이므로 의료인은 수술주체와 수술행위의 내용을 충분히 설명하여 환자가 그 수술을 받을 것인지의 여부를 선택하도록 하여야 하고, 이는 헌법 제10조에서 규정한 개인의 인격권과 행복추구권에 의하여 보호되는 환자의 자기결정권에 해당한다. 미국에서는 '대리수술'의 경우 폭행에 해당한다고 판단한 사례가 있으나, 국내에서는 아직까지 수술의사에 대한 상해죄 등을 인정한 사례가 없고, 수술행위는 환자의 신체에 대한 적대적인 손상행위가 아니므로 상해죄로 처벌하기 어려운 면이 있다. 또한 환자의 '가정적 승낙'을 폭넓게 인정하는 판례의 입장에 따르면 의사의 전단적 의료행위에 대하여 업무상과실치사상죄로 처벌하기도 어려우므로, 환자의 자기결정권 강화를 위하여 의사의 설명의무를 의료법 등에 명문화하고, 대리수술 등 전단적 의료행위에 대하여 별도의 처벌규정을 입법화할 필요가 있다.

• 한국항행학회논문지
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• 제16권6호
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• pp.1116-1122
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• 2012

본 논문에서는 연구개발비와 광고선전비를 포함한 재량적 비용의 지출이 매출과 선형 관계를 유지한다는 선행연구의 결과를 항공 운송업과 관련 제조업에 속한 기업의 기업 보고서를 통해 실증 분석한다. 제품의 주기가 짧은 비내구성 제품제조업에 속한 국내 기업의 경우에도 관리비와 판매비 항목 중 특히 연구개발비는 매출과 일차적 선형 관계를 유지하고 있다. 그러나 항공관련 산업의 경우에는 일반 관리비와 판매비 항목이 매출액과 비례하지만 무형자산성 지출인 연구개발비와 광고 선전비 항목은 비내구성 제품제조업의 경우에 비해 일차 회귀식의 조정계수가 낮은 특성을 보인다.

• Structural Engineering and Mechanics
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• 제35권2호
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• pp.191-203
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• 2010

To investigate the critical buckling load and post-buckling behavior of an axially loaded pile entirely embedded in soil, the non-linear large deflection differential equation for a pinned pile, based on the Winkler-model and the discretionary distribution function of the foundation coefficient along pile shaft, was established by energy method. Assuming that the deflection function was a power series of some perturbation parameter according to the boundary condition and load in the pile, the non-linear large deflection differential equation was transformed to a series of linear differential equations by using perturbation approach. By taking the perturbation parameter at middle deflection, the higher-order asymptotic solution of load-deflection was then found. Effect of ratios of soil depth to pile length, and ratios of pile stiffness to soil stiffness on the critical buckling load and performance of piles (entirely embedded and partially embedded) after flexural buckling were analyzed. Results show that the buckling load capacity increases as the ratios of pile stiffness to soil stiffness increasing. The pile performance will be more stable when ratios of soil depth to pile length, and soil stiffness to pile stiffness decrease.

• 유통과학연구
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• 제14권6호
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• pp.75-80
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• 2016

Purpose - A growing demand for sustainability reporting has placed pressure on firms with non-financial information that affects firm valuation, growth, and development. In particular, a number of researchers have investigated various topics in Corporate Social Responsibility (CSR), non-financial information. Prior studies suggest that CSR may affect corporate outcomes like corporate reporting, financial performance, and disclosures. However, the results from prior studies are not clear whether CSR affects corporate outcomes. This is partially due to the measurement issues with CSR. In this study, we examine whether CSR affects the quality of corporate reporting, one of the popular measures in corporate outcomes. We find an evidence that CSR positively affects the quality of corporate reporting. Research design, data, and methodology - In this study, we collected a unique dataset of CSR from MSCI. Total 169 firms listed in the Korean Stock Exchange from 2011 to 2014 were collected and analysed with the detailed CSR reports. Using a correlation test, we found a weak association between CSR and the quality of corporate reporting. However, the regression tests provided a strong relationship between CSR and the quality of corporate reporting after controlling for other variables that may affect the quality of corporate reporting. Additionally, we calculated the t-statistics based on heteroskedaticity-consistent standard errors (White, 1980). Results - Before we run the regression test, we sort the measures of the two dependent variables into each rating of CSR (from AAA to CCC). The results indicate that the quality of corporate reporting measured by discretionary accruals and performance-matched discretionary accruals monotonically decrease as the CSR ratings increase. This supports our hypothesis. In the regression tests, the coefficient on MJDA (PMDA) is -0.183 (-0.173) and significant at the 5% level. We can interpret the results as CSR affecting the quality of corporate reporting in positive ways. Other coefficients on control variables are consistent with prior studies. For example, the coefficients on both LOSS and LEV are positive and significant at conventional level, meaning that firms with financial difficulty may harm their quality of corporate reporting. Conclusion - We found an evidence that CSR is positively associated with the quality of corporate reporting. This study contributes to the literature in various ways. First, this study extends the line of CSR research by providing additional evidence in the setting of ethical behaviors by managements. This is consistent with the hypothesis and supports the results of prior studies. Second, to the best of my knowledge, this is the first study using the MSCI CSR ratings. In contrast with prior studies using different measures of CSR, the MSCI CSR ratings allow us to provide in-depth analysis. Third, the additional measure of dependent variable (PMDA) allows us to improve the robustness of our results. Overall, the results provided this study to extend the findings in prior studies by providing incremental evidence.

• 기업가정신과 벤처연구
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• 제19권1호
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• pp.59-84
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• 2016

본 연구에서는 세계 각국의 자료를 이용하여 현금보유와 발생액의 질로 측정한 재무보고의 질의 관계를 연구하였다. 본 연구의 실증분석결과는 미국을 제외한 세계 각국의 시장에서 현금보유가 재무보고의 불투명성과 양의 상관관계가 있음을 발견하였다. 이러한 관계는 투자자보호가 강해짐에 따라 더욱 강하게 나타났는데, 이것은 대리인 동기가 아닌 예방적 동기가 불투명한 기업의 현금보유의 주요 결정요인임을 보여준다. 이러한 양의 상관관계는 재량적 발생액의 질에서 뚜렷하게 나타났다. 투자자보호를 그 속성별로 나누어 본 결과는 규제기관을 통한 투자자보호가 기업 재무보고의 불투명성과 현금보유 사이의 양의 관계를 강화하는 것으로 나타났다.

• 유통과학연구
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• 제15권11호
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• pp.49-57
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• 2017

Purpose - In Korea, general super markets have a great impact on the market performance of traditional markets. We propose a modified two stage DEA model for evaluating the performance of traditional markets in Incheon, Korea by identifying the influence of external environmental factors including the presence of general super markets as non-discretionary variables in DEA. Research design, data, and methodology - After obtaining bias-corrected estimates of original DEA efficiency scores using the input and output data of 49 traditional markets, we regress them on several external environmental factors by bootstrap-truncated regression. Results - We obtain bias-corrected efficiency scores from the original DEA efficiency scores by bootstrap and among the five environmental factors, the residential population and the presence of general super markets or SSMs can be considered as the driving forces influencing bias-corrected efficiency scores, positively and negatively, respectively. Conclusions - When DEA efficiency scores tend to be overestimated, we need to use a biased-corrected efficiency score by bootstrap. It is important to note that the efficiency of traditional markets can be largely influenced by external environmental factors such as the presence of general super markets or SSMs that traditional markets can not control. Therefore, it is desirable to consider such environmental factors appropriately for a reasonable performance evaluation.