감사인의 독립성과 감사품질에 관한 연구：감리지적기업을 중심으로

Empirical studies conducted so far on auditors’ independence and audit quality are not consistent in terms of results. A typical reason for this is a problem about a measurement variable used for audit quality. Among various measurement variables for the audit quality, discretional amount is widely used but this discretional amount has a problem in that this comes from a specific model. And therefore, study results vary according to a model employed. This study seeks for a difference by adopting FSS’(Financial Supervisory Services) supervisory indicated amount as a measurement variable. This study classified the supervisory indicated amount into three categories：the amount representing error on public announced net profit, the amount representing error on public announced surplus earnings, and the amount representing error on public announced remarks. With these three elements, a regression analysis was conducted employing several samples. This study reports the following findings；firstly, there comes out positive regression coefficient for relations between supervisory amount and non－audit service in respect of net profit and surplus earnings, but this is not statistically valid. Accordingly, the hypothesis 1 telling that non－audit service amount may give significant affect supervisory indicated amount is rejected. Secondly, numerous studies have shown that the Korean big 4 accounting firms are reputed with higher audit quality over small accounting firms on the ground that the big firms are internally well organized. But this brought a positive regression coefficient from the analysis on relations between supervisory indicated amount and audits conducted by such big 4 accounting firms. And therefore the hypothesis 2 telling that there would be smaller supervisory indicated amount in case of audits by big accounting firms is also rejected. These results indicate that adapting big accounting firms as substitutional variables for audit quality has a problem.