회계법인의 비감사서비스 매출수준에 따른 피감사기업의 회계이익과 과세소득의 차이에 대한 연구

This study attempted to analyze, on suppliers' side, what effect the simultaneous provision of non-audit services(NAS) by audit firms had on the book-tax differences(BTDIFF), the proxies of earnings management. It was based on the audit firms' fees in the annual report of Financial Supervisory Service over the period of analysis between 2003 and 2007. This study attempted to test, using the BTDIFF, what difference there was in the audit quality of audited firm according to the relative size of the amount of non-audit fees in the audit firms' total fees, or the audit firms' percentage of non-audit fee in total fees. As a result, multi-variate analysis showed that audit firms' independence was not impaired even though the relative size of the amount of non-audit fees in the audit firms' total fees, or the audit firms' percentage of non-audit fees in total fees might be high. To the contrary to the worry of the regulatory body that the audit firms simultaneously provided the audited firm with NAS, it was found that it did not have an effect on the audit firms' audit quality. Existing previous studies examined audit quality on demanders' side as the object of primary analysis and then measured the firms' characteristics through the proxies of earnings management. But this study got away from this approach(demanders' side) and primarily attempted to analyze the relative size of the amount of non-audit fees in the audit firms' total fees on the suppliers' side or the audit firms' percentage of non-audit fees in total fees. And it had a very great contribution that analyzed its relationship to the BTDIFF, and was differentiated from previous studies(demanders' side).