소유구조 및 감사품질이 회계이익－과세소득 차이에 미치는 영향

The objective of this study is to examine the relevance between Firm’s Ownership Structure and Audit Quality and transparency of Accounting Information was measured by Book－Tax Difference. This study examines whether Firm’s Ownership Structure and Audit Quality have relevance with the Book－Tax Difference. The samples of this study were selected from listed corporate, consist of 2,996 observations are collected from 1999 to 2008 at TS－2000. The result of this study’s is as follows. Foreign Investor has a positive relevance with Book－Tax Difference. And these results were supported by additional analysis used Large Positive Book－Tax Difference. So we can expect that Foreign Investor can have a negative effect to enhance transparency of Accounting Information. Because good Ownership Structure are very useful to enhance the quality of accounting information according to the this study, we should consider how to make good Ownership Structure as much as possible in Firms. This study can contribute the field of accounting research by using multiple Book－Tax Difference Information. And our study can expand prior studies on Ownership Structure. But this study can have some limitations at application of result analysis because of tax income’s estimation. So we think this study need a follow－up study as soon as possible.