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COVID-19 전·후 감사환경 비교연구 : 감사시차 중심으로

Comparative study of audit environment before and after COVID-19 : Focusing on audit time lag

  • 어재훈 (EO JAEHOON, 강릉원주대학교 경영정책과학대학원)

초록/요약 도움말

최근 비즈니스 환경의 가장 큰 변화 중 하나는 COVID-19 팬데믹(Pandemic)의 출현으로, 유례없는 충격을 안겨주며 전 세계에 영향을 미쳤다. COVID-19에 기인한 경제적 불확실성은 취약한 경제활동을 초래하여 재정 문제에 직면한 거의 모든 기업의 비즈니스에 영향을 미쳤으며, 회계감사에 있어 감사위험을 상승시켰다. 특히, 감사인의 고유업무가 물리적 제한을 받음으로 인하여 감사인의 입증절차에 의해 적발되지 못하는 적발위험이 높아졌다. 따라서 감사인인은 감사품질을 유지하기 위한 노력이 COVID-19 이전보다 증대되어 감사시차에 반영 될 것으로 예상된다. 본 연구는 COVID-19 전·후의 감사환경의 변화를 알아보기 위해 감사시차를 활용하여 유가증권시장에 상장된 기업을 대상으로 기간은 2017년부터 2022년까지의 기간을 표본으로 선정하여 실증분석을 하였다. 분석결과 COVID-19 이전 보다 이후의 감사시차가 유의한 양(+)의 값을 보였고 추가분석으로 감사투입시간에 대한 분석결과에서도 COVID-19 이전 보다 이후에 유의한 양(+)의 값을 보였다. 이는 감사품질을 유지하기 위한 감사인의 노력이 증대 되었으며 감사시차에도 반영되었음을 알 수 있었다. 이번 연구에서 COVID-19 팬데믹이 감사시차에 미치는 영향을 검증하였으며 회계감사 환경의 물리적 변화에 따른 결과를 감사시차로 분석하였다는 점에서 의의가 있다. 본 연구는 대상이 유가증권상장기업으로 국한된 것으로 산업전반에 적용하는데 한계점이 있다.

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초록/요약 도움말

One of the biggest changes in the business environment in recent years has been the emergence of the COVID-19 pandemic, which has caused unprecedented shocks and affected the world. The economic uncertainty caused by COVID-19 caused weak economic activity, affecting the business of almost all companies facing financial problems, and increasing the risk of audits in accounting audits. In particular, the risk of detection of not being detected by the auditor's verification process has increased due to the physical restrictions on the auditor's unique work. Therefore, auditors' efforts to maintain audit quality are expected to be increased compared to before COVID-19, which will be reflected in the audit time difference. In order to find out the changes in the audit environment before and after COVID-19, this study conducted an empirical analysis by selecting the period from 2017 to 2022 as a sample for companies listed on the securities market using the audit time difference. As a result of the analysis, the audit time difference after COVID-19 showed a significant positive (+) value, and as an additional analysis, the analysis result of the audit input time showed a significant positive (+) value after COVID-19 than before. It was found that the auditor's efforts to maintain audit quality were increased and reflected in the audit time difference. In this study, the impact of the COVID-19 pandemic on the audit time lag was verified, and it is significant in that the results of physical changes in the accounting audit environment were analyzed as the audit time lag. This study is limited to securities-listed companies and has limitations in applying it to the entire industry.

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목차 도움말

목 차

제 1 장 서 론 ···································································1

제 2 장 선행연구 및 가설설정 ··········································4
제 1 절 감사시차 선행연구 ···············································4
제 2 절 COVID-19 이후 선행연구 ···································7
1) COVID-19의 회계정보에 대한 영향 ····························7
2) COVID-19의 감사에 대한 영향 ··································9
제 3 절 연구가설 ····························································10

제 3 장 연구방법론 ·························································12
제 1 절 연구모형 ·····························································12
제 2 절 표본선정 ····························································14

제 4 장 분석결과 ····························································15
제 1 절 기술통계 및 상관관계 ··········································15
제 2 절 회귀분석 ····························································19
제 3 절 추가분석 ····························································20
1) 감사인 규모에 따른 감사시차 비교·······························20
2) 감사시간에 따른 회귀분석 ·········································22
제 5 장 결론 및 한계점 ···················································23
참고문헌 ·······································································25
Abstract ·····································································29

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