Earticle

초록

영어

In this study the researcher uses firm-level information to perform a supply-side analysis of factors that determine audit revenues of accounting firms. In particular, the researcher considers how accounting firm ownership, firm status, accumulated human capital, the mix of audit and non-audit services provided by a firm, and the entrance of new firms to an accounting service market affecting audit revenues in a competitive industry setting. This research was conducted using data from the Korean accounting service market where recent regulatory intervention changed the market structure and new rules requiring public disclosure of financial statements by all accounting firms were instituted. The researcher documented that audit revenues decreased with the dispersion of firm ownership among professionals, increased with the level of accumulated human capital, were higher for established big firms with big N affiliation relative to both established local firms without Big N affiliation and new firms formed in the market restructuring. The researcher also found that audit revenues were lower for firms that sold more taxation services and management advisory services and that audit revenues declined in the period after the market restructuring first occurred.

목차

Abstract
 1. Introduction
 2. Hypothesis Development
 3. Estimation Models
 4. Data and Descriptive Statistics
 5. Results of Estimation
 6. Conclusion
 References

키워드

저자

• Seok-Young Lee [ Department of Business Administration, Sungshin Women’s University 34 Bomoon-roSeongbuk-gu Seoul 136-742, Korea ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  International Journal of u- and e- Service, Science and Technology

• 간기

  격월간

• pISSN

  2005-4246

• 수록기간

  2008~2016

• 십진분류

  KDC 505 DDC 605