벤포드 법칙을 이용한 공익법인의 회계투명성 검증

Many public interest corporations are receiving tax reductions while in charge of public interest activities, but they have been criticized by society for not fulfilling their legal obligations and distorting accounting transparency. Therefore, this study verified whether accounting figures such as total assets were arbitrarily adjusted to verify the accounting transparency of public interest corporations. Benford's law was used, which states that the smaller the first digit of a naturally occurring number, the higher the frequency, and the larger the number, the smaller the frequency. From 2016 to 2019, the total amount of each item (assets, liabilities, revenue, and expenses) and the total amount of each item were analyzed for public service corporations from 2016 to 2019. It was analyzed that there was no intentional adjustment because the total assets figures were intentionally raised when the total assets reached 500 million won in all fiscal years, whereas the total liabilities, total revenues, and total expenses follow the Benford distribution. Also, it was analyzed that the adjustment of the total asset value was more adjusted in the public service figure than in the profit business. This suggests the possibility that public interest corporations intentionally raised their asset values ​​in order to secure reliability through voluntary disclosure.