국제회계기준의 도입에 따른 감사시간 및 감사보수에 관한 연구

A Study of IFRS Adoption on Audit Fees and Audit times

This study is expected that the problems such as the complexity of accounting analysis, the lack of guidance, and the deficiency of unified interpretation would affect the audit fees of auditors with the introduction of 2011 International Financial Reporting Standards (IFRS) influenced by the Principle-based Standards. In this sense, this study attempts to analyze the effect of audit fees and audit times before and after the introduction of 2011 K-IFRS at the point of time when K-IFRS was mandatorily introduced in 2011 as an empirical study. As study methods, the previous studies are reviewed, and the hypotheses of relevant study are set by using previous studies. The results of regression analysis show that there is a significant difference before and after the adoption of IFRS in the regression analysis of the audit fees in H1. And there is a significant difference before and after the adoption of IFRS in the regression analysis of the audit times in H2. And the additional t-test ascertain that it increase in the audit fees and audit times after the adoption of IFRS.