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The Relationship between Non-audit Services and Real Earnings Management: Evidence on Auditor Independence
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.advisor | 곽수근 | - |
| dc.contributor.author | 최진경 | - |
| dc.date.accessioned | 2017-07-14T05:18:50Z | - |
| dc.date.available | 2017-07-14T05:18:50Z | - |
| dc.date.issued | 2016-02 | - |
| dc.identifier.other | 000000133339 | - |
| dc.identifier.uri | https://hdl.handle.net/10371/124654 | - |
| dc.description | 학위논문 (석사)-- 서울대학교 대학원 : 경영학과 회계학 전공, 2016. 2. 곽수근. | - |
| dc.description.abstract | I examine the relationship between non-audit services fee ratio and auditor independence by considering not only accounting earnings management (AEM) but also real earnings management (REM). I examine a sample of US firms covering 2000 to 2012 and find that, while non-audit fee ratio has no relationship with AEM, corroborating prior studies, it does have a positive relationship with REM, suggesting the impairment of auditor independence. This positive relationship is weaker in B4 firms and in the post-SOX period, suggesting that high-quality auditors and a strong legal regime can mitigate REM. | - |
| dc.description.tableofcontents | 1. Introduction 1
2. Hypothesis development 5 2.1 Backgrounds 5 2.2 Non-audit services and REM 7 2.3 Non-audit services and REM in big 4 and non-big 4 firms 9 2.4 Non-audit services and REM in pre and post-SOX period 11 3. Research design 13 3.1 Variable measurement 13 3.2 Empirical specification 16 3.3 Sample selection 20 4. Empirical results 20 4.1 Descriptive statistics 20 4.2 Non-audit services and earnings management 21 4.3 Non-audit services and earnings management in big 4 and non-big 4 firms 22 4.4 Non-audit services and earnings management in pre and post-SOX period 24 5. Conclusion 25 References 28 Appendix: Variable Definitions 32 Table 1 : Sample Selection Procedure 34 Table 2 : Descriptive Statistics 35 Table 3 : Correlation Matrix 39 Table 4 : Non-audit services and earnings management 40 Table 5 : Non-audit services and earnings management in big 4 and non-big 4 firms 42 Table 6 : Non-audit services and earnings management in pre and post-SOX period 44 국문초록 46 | - |
| dc.format | application/pdf | - |
| dc.format.extent | 8911677 bytes | - |
| dc.format.medium | application/pdf | - |
| dc.language.iso | en | - |
| dc.publisher | 서울대학교 대학원 | - |
| dc.subject | Non-audit services | - |
| dc.subject | Real earnings management | - |
| dc.subject.ddc | 658 | - |
| dc.title | The Relationship between Non-audit Services and Real Earnings Management: Evidence on Auditor Independence | - |
| dc.type | Thesis | - |
| dc.contributor.AlternativeAuthor | Choi, Jin Kyung | - |
| dc.description.degree | Master | - |
| dc.citation.pages | 46 | - |
| dc.contributor.affiliation | 경영대학 경영학과 | - |
| dc.date.awarded | 2016-02 | - |
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