벤포드 법칙을 이용한 K-IFRS 도입에 따른 공공기관 회계수치의 신뢰성 연구

The purpose of the study is to analyze the credibility of K-IFRS applied public agency accounting numbers and K-GAAP applied public agency accounting numbers through Benford's law. The Benford law is the rule of thumb that the smaller the first digit in a spontaneous numerical sample, the more frequently it appears, and the smaller the number, the lower the frequency. As a result, the first-digit numbers of K-GAAP applied public institutions do not follow the Benford distribution but the numbers of K-IFRS public institutions follow the Benford distribution. Even in the first digit of liabilities, the K-GAAP applied public institutions do not follow the Benford distribution, while the numbers of K-IFRS applied public institutions follow the Benford distribution. In addition, the first-digit numbers of capital of K-GAAP applied public institutions do not follow the Benford distribution, but the first-digit capital numbers of K-IFRS applied public institutions follow the Benford distribution. It can not be assured that the reliability of the accounting numbers of K-IFRS applied public institutions is higher than that of K-GAAP applied public institutions. However, there is a possibility that the reliability of accounting figures of K-GAAP applied public institutions is lower than that of K-IFRS applied public institutions.