비감사서비스와 감사보고서 보고일 차이가 감사보수에 미치는 영향: 비감사서비스 제공과 감사인의 독립성을 중심으로

Most studies relating to auditor independence have thus far been conducted with audit quality as the proxy. However, this study was first intended to make an empirical assessment of what association non-audit service provision by mandated auditors had with auditor independence over the period since the deregulation of audit fees with a focus on audit fees and non-audit service fees. The second purpose of this study was to investigate the audit fee determination model by adding the audit report announcement date not considered in Korea though it may be considered in previous studies of Whisenant et al.(2003), DeFond et al.(2002) in studying the determinants of audit fees. As a result, the following findings were obtained:It was found that non-audit service fees had a statistically significant positive association with audit fees. That is, there did not exist the discount of audit fees to obtain the minimum non-audit service in case audit and non-audit services were provided for the client by mandated auditors. But it is found that this did not impair auditor independence due to the provision of non-audit services. Second, it was found that there LAG, the number of days between fiscal year-end and audit report announcement date, had a statistically significant positive relationship with audit fees. This indicates that auditors receive higher audit fees as the number of days between fiscal year-end and audit report announcement date became greater. Accordingly, it was proved that LAG had a positive effect on audit fees.