감사품질이 이익지속성에 미치는 영향

The purpose of this study is to analyze the fact influencing on the audit quality to the earnings persistence. As the result of the audit quality effect on the earning persistence, the audit hour and audit fee have positive(＋) effect on the earning persistence. In other words, the higher of the audit quality means that the systematic and strict audit reduce the company distorted information. Therefore, as the audit is performed strictly, the company earning persistence is improved through the earning control is well checked using manager discretionary accruals. In short, the strictly audited company has low earning control so the earning persistence is effected. As a verification result utilizing the audit hour and audit fee not often studied previously, it indicates that the relationship between the audit hour and audit fee, and the company earning persistence is positive thing. This suggests that both audit hour and audit fee as a proxy for audit quality have differential information to predict the relationship to earning persistence.