비정상 감사보수의 발생원인에 관한 실증적 연구: 피감사기업과의 유착관계인가? 고유한계에 의한 불확실성인가?

Auditors get audit fees from clients for auditing, but some auditors get more audit fees and the others get less audit fees than expected audit fees. Abnormal audit fees are defined the difference between expected audit fees and actual audit fees. If auditors and clients decide abnormal audit fees rationally, abnormal audit fees are decided by special causes. This study focused on causes of abnormal audit fees. I examined causes of abnormal audit fees are whether insurance fees for uncertainly from inherent limitation in a audit or pay for an economic bond with clients. At the first, I decomposed abnormal audit fees into two components as abnormal audit fees related abnormal audit hours and abnormal audit fees unrelated abnormal audit hours. I defined abnormal audit fees cause of abnormal audit hours as abnormal audit fees related audit hours, and abnormal audit fees unrelated additional audit hours as residual abnormal audit fees. To study causes of residual abnormal audit fees, I examined the relation between residual abnormal audit fees and auditor conservatism. After study, I confirmed going concern opinion issue is increased and discretionary accruals is decreased when residual abnormal audit fees is increased. These results are consistent with the cause of residual abnormal audit fees is not pay from a economic bond with a client, but compensation for uncontrollable audit risk.