지배구조등급과 과신성향이 감사품질에 미치는 영향

[Purpose] The purpose of this study is to study the effect of the interaction effect of corporate governance and overconfidence on audit hour, audit fees, and Big4, which are substitutes for audit quality. [Methodology] The study period is from 2015 to 2022, and the dependent variable is audit quality, the independent variable is the interaction effect of governance and overconfidence propensity score, and overconfidence propensity was measured based on the studies of Schrand and Zechman(2012), Ahmed and Duellman(2013). [Findings] It was confirmed that the interaction effect between governance and overconfidence tendency had a positive effect on audit quality. In detail, the interaction effect between governance and overconfidence tendency has a positive effect on audit hour, and the interaction effect between governance and overconfidence tendency has a positive effect on audit fee. [Implications] By empirically analyzing whether corporate governance and overconfidence have a significant impact on audit quality related to auditors in the capital market in relation to financial information transparency and information disclosure, it will be possible to contribute to prior and future research on audit quality.