회계이익과 과세소득 차이가 감사보수 및 감사시간에 미치는 영향: 잠정 BTD를 중심으로

This study aims to examine the impact of preliminary BTD on audit risk. The preliminary BTD calculated through preliminary results is an accounting figure calculated internally by the company before being audited, so it reflects the discretion of management, and there is an incentive to disclose too much (or too little). Audit fees and audit time are one of the factors that determine an auditor’s audit quality. They are likely to assign experienced auditors to audit high-risk companies, and this is likely to be accompanied by high audit fees. We would like to conduct an empirical analysis on whether the preliminary BTD increases audit fees and audit time as audit risks. In this study, we calculated the preliminary BTD for companies that announced provisional results from 2012 to 2019, and conducted research on a total of 6,955 samples. The results of the empirical analysis are as follows. After controlling for the total accrual amount, the higher the preliminary BTD, the higher the audit fee and audit time for the current and next period. This study is a consistent empirical result with mixed results of domestic and foreign previous studies in that it is a variable that can predict the discretionary decision-making intentions of managers in advance by using provisional public disclosure materials. is significant in that it can provide policy suggestions to stockholders.