±¹¹® ÃÊ·Ï
º» ¿¬±¸´Â ȸ°è½ÇÆÐÀÇ ¿øÀÎÀ» ºÐ¼®Çϰí ȸ°è½ÇÆÐ¸¦ ¹æÁöÇϱâ À§ÇÑ ¹æ¾ÈÀ» Á¦½ÃÇÏ´Â °ÍÀ» ¸ñÀûÀ¸·Î ÇÑ´Ù. º» ¿¬±¸´Â ¿ì¼± ÃÖ±Ù ¸î ³â µ¿¾È ¹ß»ýÇÑ ´ë±Ô¸ð ȸ°èºÎÁ¤ »ç·ÊÀÇ ÁÖ¿ä ³»¿ëÀ» ÆÄ¾ÇÇÑ ÈÄ È¸°èºÎÁ¤ÀÇ ¿øÀÎÀ» °æ¿µÈ¯°æ, ȸ°èȯ°æ, °¨»çȯ°æ ¹× °¨¸®È¯°æÀÇ Ãø¸é¿¡¼ ºÐ¼®ÇÑ´Ù. ±¸Ã¼ÀûÀ¸·Î °æ¿µÈ¯°æ¿¡ ³»ÀçµÇ¾î Àִ ȸ°èºÎÁ¤ÀÇ ¿øÀÎÀ¸·Î¼ °úµµÇÑ Â÷ÀÔÀ» ÅëÇÑ ¼ºÀåÃß±¸¿Í ...
[´õº¸±â]
º» ¿¬±¸´Â ȸ°è½ÇÆÐÀÇ ¿øÀÎÀ» ºÐ¼®Çϰí ȸ°è½ÇÆÐ¸¦ ¹æÁöÇϱâ À§ÇÑ ¹æ¾ÈÀ» Á¦½ÃÇÏ´Â °ÍÀ» ¸ñÀûÀ¸·Î ÇÑ´Ù. º» ¿¬±¸´Â ¿ì¼± ÃÖ±Ù ¸î ³â µ¿¾È ¹ß»ýÇÑ ´ë±Ô¸ð ȸ°èºÎÁ¤ »ç·ÊÀÇ ÁÖ¿ä ³»¿ëÀ» ÆÄ¾ÇÇÑ ÈÄ È¸°èºÎÁ¤ÀÇ ¿øÀÎÀ» °æ¿µÈ¯°æ, ȸ°èȯ°æ, °¨»çȯ°æ ¹× °¨¸®È¯°æÀÇ Ãø¸é¿¡¼ ºÐ¼®ÇÑ´Ù. ±¸Ã¼ÀûÀ¸·Î °æ¿µÈ¯°æ¿¡ ³»ÀçµÇ¾î Àִ ȸ°èºÎÁ¤ÀÇ ¿øÀÎÀ¸·Î¼ °úµµÇÑ Â÷ÀÔÀ» ÅëÇÑ ¼ºÀåÃß±¸¿Í °áºÎµÈ ±â¾÷ÀÇ ÀúÁ¶ÇÑ ¼º°ú, ȸ°èºÎÁ¤¿¡ °¡´ãÇÑ °ü·ÃÀڵ鿡 ´ëÇÑ °æ¹ÌÇÑ ¹ýÀûÀÎ Á¦Àç, Ãë¾àÇÑ Áö¹è±¸Á¶ ¹× ³»ºÎÅëÁ¦½Ã½ºÅÛ, ±â¾÷Áý´ÜÇüÅÂ, Á¤°æÀ¯ÂøÀ¸·Î ÀÎÇÑ Á¤Ä¡ÀÚ±Ý ³³ºÎ µîÀ» °í·ÁÇÑ´Ù. ¶ÇÇÑ Ãß°¡ÀûÀ¸·Î ´ëÃâ¿¡ ȸ°èÁ¤º¸°¡ »ç¿ëµÇÁö ¾Ê´Â ȯ°æ, ÀºÇàÀÇ Àü¹®¼º °á¿©, ½Å¿ëÆò°¡È¸»çµéÀÇ Àü¹®ÀÎ Á¤½Å ºÎÁ· µîÀ» °í·ÁÇÑ´Ù.
ÇÑÆí ȸ°èȯ°æ¿¡ Á¸ÀçÇϴ ȸ°èºÎÁ¤ÀÇ ¿øÀÎÀ¸·Î¼ ±â¾÷³»ºÎ ȸ°èÀηÂÀÇ ³·Àº ȸ°èÁö½Ä, ȸ°èºÎÁ¤ÀÌ ¸¸¿¬ÇÏ¿© ÀÌÁßÀåºÎÀÇ Á¸À糪 °ø°ø¿¬ÇÑ È¸°èÀåºÎÀÇ Á¶ÀÛ¿¡ ´ëÇØ¼µµ º°´Ù¸¥ Ã¥ÀÓÀÌ µû¸£Áö ¾Ê´Â À±¸®Àû ¹× ¹ýÀûÀΠȯ°æ, ±×¸®°í ÀÇ¹Ì ÀÖ´Â ³»ºÎÅëÁ¦ÀÇ ºÎÀç µîÀ» °í·ÁÇÑ´Ù. ȸ°èºÎÁ¤°ú °ü·ÃÀÌ ÀÖ´Â °¨»çȯ°æÀ¸·Î¼ °¨»çÀÇ Çʿ伺ÀÌ ÀÚ»ýÀûÀ¸·Î Á¤ÂøµÇÁö ¾Ê°í ±ÔÁ¦¿¡ ÀÇÇØ ÀÎÀ§ÀûÀ¸·Î µµÀÔµÈ Á¡°ú °¨»ç½ÇÆÐ¿¡ ´ëÇÑ ³·Àº ¹ýÀûÃ¥ÀÓÀ» ÁöÀûÇÑ´Ù.
¸¶Áö¸·À¸·Î º» ¿¬±¸´Â °¨¸®È¯°æÀÇ ¹®Á¦·Î¼ °¨¸®¸¦ ¼öÇàÇÏ´Â ÀηÂÀÇ ¼ö¿Í ¿¹»êÀÇ Á¦¾àÀ¸·Î ÀÎÇØ °¨»ç½ÇÆÐ°¡ °¨¸®¿¡ ÀÇÇØ ¹ß°ßµÉ °¡´É¼ºÀÌ ³·¾Æ °¨¸®°¡ °¨»ç½ÇÆÐ¸¦ ¾ïÁ¦ÇÏ´Â È¿°ú°¡ ³·´Ù´Â Á¡À» ÁöÀûÇÑ´Ù. º» ¿¬±¸´Â ¹®Á¦Á¡À» ÁöÀûÇÑ °¢ ºÐ¾ßº°·Î ȸ°èºÎÁ¤À» ¹æÁöÇÒ ¼ö ÀÖ´Â ¹æ¾ÈÀ»Á¦½ÃÇÏ¸é¼ ±× Áß ¹ýÀûÃ¥ÀÓÀÇ °È°¡ ´Ü±âÀûÀ¸·Î °¡Àå Å« È¿°ú¸¦ °¡Áú °ÍÀ¸·Î ¿¹»óÇÑ´Ù.
[´Ý±â]
¿µ¹® ÃÊ·Ï
This study examines potential explanations for the recent large scale accounting failure sand provides suggestions that will help deter similar failures to recur. We first analyze major properties of ...
[´õº¸±â]
This study examines potential explanations for the recent large scale accounting failure sand provides suggestions that will help deter similar failures to recur. We first analyze major properties of the recent large scale accounting failures and identify reasons for those failures from a number of different, but potentially overlapping aspects: a business aspect, an accounting aspect, an audit aspect, and a regulatory aspect. The business aspect that we believe to be responsible for the accounting failures is multi-faceted: (1) the poor performance resulting from the firm's pursuit of a growth through the excessive borrowing.(2) the minimal legal responsibilities of the parties who are involved in the accounting failures. (3) the lack of meaningful governance mechanism combined with equally weak internal control devices. (4) the prominence of large business groups in which the cash flow ownership is low. (5) the large, illegal political contributions by the firm frequently exchanged for special favors. and finally (6) the lack of credit evaluation ability and professionalism of the financial institutions. The accounting aspect that explains large scale accounting failures includes (1) the lack of competence and professionalism in the accounting department within the firm, (2) the preception of the accounting personnel that accounting irregularities are not only acceptable but even necessary for the firm to survive, (3) the lack of independent and effective internal control systems. In addition, the audit aspect indicates that firms have low demand for external audits because ownership and management are frequently concentrated in one person and legal protection of the minority shareholders is low. Finally, there gulatory aspect suggests that meaningful peer review process is absent and regulatory bodies are endowed with insufficient resources to provide effective monitoring. This study proposes a number of suggestions that are useful in preventing future accounting failure sand argues that increasing legal responsibilities will be the most effective means in reducing accounting failures until the market for accounting and auditing fully develops.
[´Ý±â]
¸ñÂ÷
°³¿ä
ABSTRACT
¥°. ¼ ·Ð
¥±. ´ë±Ô¸ð ȸ°è½ÇÆÐ »ç·Ê
¥². ȸ°èºÎÁ¤ÀÇ ¿øÀÎ
¥³. ȸ°èºÎÁ¤ ¹æÁö¸¦ À§ÇÑ °³¼± ¹æ¾È
¥´. °á ·Ð
Âü °í ¹® Çå
£¼Åä ·Ð£¾