회계담당직원의 경력과 재량적발생액The Association between the Career of Accounting Manager and Discretionary Accruals
- Other Titles
- The Association between the Career of Accounting Manager and Discretionary Accruals
- Authors
- 정남철
- Issue Date
- Apr-2022
- Publisher
- 한국경영학회
- Keywords
- Accounting Manager; Accounting Career; Discretionary Accruals; Certfied Public Accountant; Enrollment to Related Organizations
- Citation
- 경영학연구, v.51, no.2, pp.519 - 541
- Journal Title
- 경영학연구
- Volume
- 51
- Number
- 2
- Start Page
- 519
- End Page
- 541
- URI
- https://scholarworks.bwise.kr/hongik/handle/2020.sw.hongik/27872
- DOI
- 10.17287/kmr.2022.51.2.519
- ISSN
- 1226-1874
- Abstract
- This study investigates the relationship between the career of accounting manager and discretionary accruals using newly available disclosure data in 2018 and 2019.
Empirical results showed a positive association between the career of accounting manager and discretionary accruals. It is judged that the longer the career of the accounting manager, the more proficient to use earnings management using the accruals, and the closer between accounting managers and the executives.
However, the positive association decreases when there is a CPA in the accounting department or when an accounting manager is registered with a related organization. This suggests that the existence of experts in the accounting department and the assignment of accountability to accounting staff have a positive effect on accounting quality.
This study has a contribution by empirically suggesting the relationship between the characteristics of firm’s accounting manager and accounting quality in an area where research is scarce.
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