기업특성과 감사품질이 이익의 질에 미치는 영향

This study empirically examines the effect of firm characteristics and audit qualities on the quality of earning with companies listed on the Korea Stock Exchange Market in 2009－2014. Based on the literature review, variables of firm characteristics are classified by the firm size, the debt ratio, capital concentration, shareholder equity, operating profit. And audit qualities are classified by audit hours, audit fees, auditor size (Big4 or non－Big4). In addition, earnings of durability and predictability are utilized as substitution variables for the quality of earning. Relevant financial data are used the data of 2008－2014 provided by the TS－2000. Multiple regression is used for the analysis. The result shows that the firm size impacts on a positive effect, the debt ratio impacts on a negative effect on the quality of earning among five variables in terms of firm size. Audit fees and audit hours are positive effect variables of the quality of earing. The analysis means the large－scale companies are likely to continue to have better forecasting about relevant industries and management skills rather than those of the small－scale companies. Companies with the lower corporate debt ratio have an opposite position about the above case. From he result of analysis that is a positive effect of high audit fees, and lots of audit hours on the quality of earning, we can make inference that quality of audit makes a positive impact on the quality of earning.