인문학
사회과학
자연과학
공학
의약학
농수해양학
예술체육학
복합학
DBpia AI
AI 에이전트
AI 아이디어
AI 리더
AI 뷰어
Citeasy
크롬 서지관리 다운로드
지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
피인용 0
초록·키워드
We test the effect of communication between those charged with governance and external auditors on foreign ownership. We establish two hypotheses based on research results showing that domestic foreign investors prefer high audit quality when selecting investment companies. The test results show that the number of communications between the internal audit organization and external auditors have a positive relationship with foreign ownership. The number of communications between internal auditors and external auditors is found to further increase the positive relationship between audit quality and foreign ownership. We divide communication into face-to-face and non-face-to-face and additionally tested how each communication method is related to foreign ownership. This study is expected to have policy implications in that it presents the results that disclosure about communication between those charged with governance and external auditors has an effect on those charged with governance. In other words, this study is expected to have a contribution in that it presents empirical data showing that the introduction of the ‘Revised External Audit Law’ can change the governance structure.
본문·목차
인공지능 문자 인식 모델을 통해 추출된 텍스트로, 일부 오타나 오류가 포함될 수 있으나 지속적으로 개선 중입니다.
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오류를 발견하셨다면 해당 부분을 드래그한 후 ' 를 통해 신고해주세요.
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UCI(KEPA) : I410-151-25-02-092337551
