한국채택국제회계기준 도입에 따른 KOSPI 상장기업의 비교가능성에 관한 연구: 동일 감사인 선임 유무를 중심으로

This study aims to examine the effect of K-IFRS adoption on comparability and audit quality. After K-IFRS adoption, domestic firms and financial authorities have been working together to enhance their financial statement preparation capabilities. Due to the change of Principle-based accounting standards in the early days of K-IFRS, firms were confused and uncomfortable. In addition, auditors complained about the inconvenience of the audit environment. In such a situation, this study analyzed whether the usefulness of accounting information improved over the past 10 years since the IFRS adoption through comparability and the audit environment. The research results are as follows. First, since the IFRS adoption, comparability between firms has increased. Second, firms that appointed the same auditor had higher comparability than those that did not, but the gap narrowed after the IFRS adoption. This study is an attempt to improve the comparability of domestic firms after the IFRS adoption and further reveal the relevance to the audit environment. We look forward to follow-up studies that reveal the characteristics of auditors or firms that improve the qualitative characteristics of accounting information in the future.