내부회계관리제도가 회계투명성에 미치는 영향

[Purpose]The purpose of this study is to comprehensively identify the impact of the internal accounting management system on accounting transparency to ensure the reliability of accounting information. [Methodology]In order to achieve the research objective, this study uses the method of accrual－based earnings management by discretionary accruals and real earnings management by Roychowdhury(2006) as surrogate variables for accounting transparency, and uses the absolute value of negative (－) of accrual－based earnings management and actual earnings management measurement as the proxy variables for accounting transparency. This research period was used as a sample of 20,448 firm－year data before and after each event for 19 years from 2000 to 2018. [Findings]The results show that the average of the absolute value of the actual earnings management is significantly greater than the average of the absolute value of the accrual－based earnings management. The association between the internal accounting management system and the management structure was influencing accounting transparency in the opposite direction. The stronger the relevance between the internal accounting management system and the types of auditors, the greater the transparency of accounting. However, the relevance between internal accounting control system and IFRSs did not affect accounting transparency. [Implications]As an internal control system for enhancing accounting transparency, this study is meaningful in that it has produced more robust research results by considering variables such as management structure, types of auditors, and International Financial Reporting Standards.