기업지배구조와 감사품질, 경영성과의 관련성에 대한 실증연구

This study examines the effects of corporate governance on the audit quality and the firm's performance. First, we investigate whether the overall corporate governance index (which is constructed based on the 2004 and 2009 annual survey by the Corporate Governance Service) and the audit quality. Second, we investigate the relationship between the corporate governance index and the firm's performance. The empirical results of this study are as follows : First, we find that there is a strong positive relationship between the corporate governance index and the audit quality. Secondly, according to the multiple regression analysis results the relationship between overall corporate governance index and the firm's performance is significantly positive.