CAJ | 학술논문

文章探讨了上市公司终极控制权和审计师行业专长对会计盈余信息稳健性的影响。研究结果表明，终极控制权与现金流权的分离程度越大，公司的盈余信息越不稳健；相对于非行业专长审计师审计的公司，专长审计师审计的公司对损失的确认更及时；更重要的是发现具有行业专长的审计师能够显著抑制由于终极控制权分离所造成的会计盈余信息不稳健的行为。国内外学者研究表明，稳健的会计盈余信息能够导致正面的经济后果，文章的研究结论暗示雇佣一个行业专长的会计师事务所对存在终极控制权分离的公司是有利的。
문장탐토료상시공사종겁공제권화심계사행업전장대회계영여신식은건성적영향。연구결과표명，종겁공제권여현금류권적분리정도월대，공사적영여신식월불은건；상대우비행업전장심계사심계적공사，전장심계사심계적공사대손실적학인경급시；경중요적시발현구유행업전장적심계사능구현저억제유우종겁공제권분리소조성적회계영여신식불은건적행위。국내외학자연구표명，은건적회계영여신식능구도치정면적경제후과，문장적연구결론암시고용일개행업전장적회계사사무소대존재종겁공제권분리적공사시유리적。
This paper discusses the effects of ultimate control of listed companies and auditor industry expertise on earnings robustness. The results show as follows, firstly, firms with greater separation of ultimate control from cash flow right have less robust earnings information; secondly, compared to firms audited by auditors without industry expertise, firms audited by auditors with industry expertise timelier recognize losses; thirdly, auditors with industry expertise can obviously restrict the non-robustness of earnings information because of the separation of ultimate control. The stud- ies of domestic and foreign scholars show that robust earnings information gives rise to positive economic effects, and the research findings suggest that to hire an audit firm with industry expertise is advantageous to firms with the separation of ultimate control.