기업의 공급망에 따른 탄소배출이 감사보수에 미치는 영향
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 박범진 | - |
dc.contributor.author | 김연복 | - |
dc.contributor.author | 이재은 | - |
dc.date.accessioned | 2021-08-11T21:44:19Z | - |
dc.date.available | 2021-08-11T21:44:19Z | - |
dc.date.created | 2021-06-17 | - |
dc.date.issued | 2015 | - |
dc.identifier.issn | 2384-0137 | - |
dc.identifier.uri | https://scholarworks.bwise.kr/sch/handle/2021.sw.sch/11467 | - |
dc.description.abstract | Purpose: Recently, carbon emissions which can affect the value of firm has been of increasing concern among the stakeholders of each firm. This will become a novel factor of business risk and make investors impede their investment. Therefore, carbon emissions may lead to higher cost of capital and a manager may tend to manage earnings upward to low cost of capital. Research design, data, and methodology: This study aims to investigate how the related environmental information and carbon emissions quantity affect audit fees. This study covers 2007-2011 periods and investigates the sample of 2,692 observations which are listed on the KOSPI market. Results: We find that the disclosure of environmental information (including carbon emissions quantity) is positively associated with audit fees. This shows that auditors may put the disclosure of environmental information more weight on the negative effect which lead to higher audit risks than on the positive effect which can reduce information asymmetry. However, we find that the interactive effect between discretionary accruals and the disclosure of environmental information is little related to audit fees and carbon emissions quantity is positively associated with audit fees but not significant. On the other hand, the disclosure of carbon emissions quantity is significantly and negatively associated with audit fees. Conclusions: It seems that auditors assess that firms which should forcibly disclose carbon emissions quantity prompt themselves to accept the external surveillance and that the audit risk is lower in such cases. | - |
dc.language | 한국어 | - |
dc.language.iso | ko | - |
dc.publisher | 한국유통경영학회 | - |
dc.title | 기업의 공급망에 따른 탄소배출이 감사보수에 미치는 영향 | - |
dc.title.alternative | The Effect of Carbon Emissions on Audit Fees | - |
dc.type | Article | - |
dc.contributor.affiliatedAuthor | 박범진 | - |
dc.identifier.doi | 10.17961/jdmr.18.1.201502.43 | - |
dc.identifier.bibliographicCitation | 유통경영학회지, v.18, no.1, pp.43 - 56 | - |
dc.relation.isPartOf | 유통경영학회지 | - |
dc.citation.title | 유통경영학회지 | - |
dc.citation.volume | 18 | - |
dc.citation.number | 1 | - |
dc.citation.startPage | 43 | - |
dc.citation.endPage | 56 | - |
dc.type.rims | ART | - |
dc.identifier.kciid | ART001967668 | - |
dc.description.journalClass | 2 | - |
dc.description.journalRegisteredClass | kci | - |
dc.subject.keywordAuthor | Carbon Emissions | - |
dc.subject.keywordAuthor | Audit Fees | - |
dc.subject.keywordAuthor | Abnormal Audit Fees | - |
dc.subject.keywordAuthor | Discretionary Accruals | - |
dc.subject.keywordAuthor | Environmental Disclosure. | - |
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