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Korean Academic Society of Business Administration
[ Article ]
korean management review - Vol. 54, No. 2, pp.477-498
ISSN: 1226-1874 (Print)
Print publication date 30 Apr 2025
Received 06 Nov 2024 Revised 02 Feb 2025 Accepted 11 Feb 2025
DOI: https://doi.org/10.17287/kmr.2025.54.2.477

공급망 공통감사인의 업무 효율성에 관한 연구: 감사품질, 감사보수 및 감사시간을 중심으로

시타오 ; 전성일
(주저자) 전남대학교 경영대학 회계학과
(교신저자) 전남대학교 경영대학 경영학부 교수
A Study on the Effectiveness of Supply Chain Common Auditor: Focusing on Audit Quality, Audit Fee, and Audit Hour
Xitao Xing ; SeongIl Jeon
(First Author) Integrated Master's and Ph.D., Dept. of Business Administration, Chonnam National University xingxitaoabc@163.com
(Corresponding Author) Professor, Dept. of Business Administration, Chonnam National University sijeon@jnu.ac.kr


Copyright 2025 THE KOREAN ACADEMIC SOCIETY OF BUSINESS ADMINISTRATION
This is an open access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted, distribution, and reproduction in any medium, provided the original work is properly cited.

초록

감사인이 공급기업과 그의 주요고객 기업을 동시에 감사하면 공급망 내 관련 경제활동 정보가 동일한 감사인을 통해 감사팀에 전달될 수 있다. 이러한 정보는 감사인의 업무 효율성을 높이는 요인이 될 수 있다. 그러나 공급기업이 주요고객 관련 정보를 확보하거나 기회주의적 의도를 가지고 공급망 공통감사인을 선임하는 경우, 감사인의 정보 우위가 오히려 공급기업에 대한 협상력을 높이는 수단으로 활용되어 비효율적인 결과를 초래할 수 있다. 이에 본 연구는 감사인이 공급기업과 주요고객을 동시에 감사하는 경우와 그렇지 않은 경우, 감사 효율성에 차이가 있는지를 분석하고자 한다. 본 연구는 2011년부터 2022년까지 유가증권시장에 상장된 4,188개 기업-연도 표본을 이용하여 분석한 결과, 공급망 공통감사인의 업무 효율성이 상대적으로 높은 것으로 나타났다. 구체적으로, 공급망 공통감사인은 낮은 감사보수와 감사시간을 통해 감사업무를 수행하면서도 감사품질은 더 높은 수준을 보였다. 본 연구는 공급망 공통감사인의 업무 효율성을 분석함으로써, 관련 규제기관과 이해관계자에게 활용 가능한 정보를 제공한다는 점에서 그 의의가 있을 것이다.

Abstract

This study investigates the relationship between the simultaneous appointment of an auditor for a supplier and its major customer, and the resulting audit efficiency. When the same auditor audits both companies, information pertaining to relevant economic activities within the supply chain can be shared with the audit team, potentially enhancing audit efficiency. However, if a supplier appoints a common auditor with opportunistic intentions, such as to obtain information about its major customer, the auditor's informational advantage may be exploited to increase bargaining power over the supplier, leading to inefficiency. Using a sample of 4,188 firm-years of KOSPI-listed firms from 2011 to 2022, this study's empirical results indicate that supply chain common auditors demonstrate relatively higher efficiency. Specifically, they are associated with lower audit fees and fewer audit hours, while maintaining higher audit quality. These findings provide empirical evidence of the enhanced efficiency of supply chain common auditors and offer valuable insights for regulators and stakeholders.

Keywords:

supply chain common auditor, audit efficiency, audit quality, audit fees, audit hours

키워드:

공급망 공통감사인, 감사 효율성, 감사품질, 감사보수, 감사시간

Acknowledgments

This study was financially supported by Chonnam National University(Grant number: 2024-0148-01)

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∙저자 시타오는 현재 전남대학교 경영대학 회계학 전공 석ㆍ박사통합과정생으로 재학 중이다.

∙저자 전성일은 현재 전남대학교 경영학부 회계학 전공 교수로 재직 중이다. 경희대학교에서 회계전공으로 석사 및 박사학위를 취득하였다. 그의 주요연구 관심분야는 무형자산(intangible) 및 호텔기업의 가치평가, 이익예측, 손상차손 등의 분야이다. 그의 논문은 Asia-Pacific Journal of Financial Studies, American Journal of Economics and Sociology, 회계학연구, 회계저널, 경영학연구 등의 학술지에 게재되었다.