A Study on the Relevance between Auditing Quality and Book-Tax Difference Variability
감사품질과 회계이익-과세소득 차이 변동성 간의 관련성

Ye-Rin Ryu, Sang-Hyun Ji, Gyeong-Rak Lee
2017 Journal of the Korea Convergence Society  
We examined the effect of Audit Quality on Accounting Policy by using Book-Tax Difference Variability as the proxy of Accounting Information Quality. We used 2,412 sample data from 2010 to 2014. In short, the result of this study's is as followed. Audit Quality have a negative relevance with Book-Tax Difference Variability. Therefore we can support that the firm has a good Audit Quality shows the better Accounting Information Quality according to this study. This study contributes as follow. we
more » ... butes as follow. we can confirm how does Audit Quality affect Accounting Policy by this study's result. We hope that this study can be helped development of capital market and give a good news to investors on firms that has a good Audit Quality •
doi:10.15207/jkcs.2017.8.1.187 fatcat:6ew2ywetcfcmbkplvmkvs5wpty