서비스 기업의 내부회계관리제도 운영과 불성실공시 지정 간의 관련성에 관한 연구

초록

This study examined the relationship between the operation of the Internal Accounting Control System of service companies and the designation of Unfaithful disclosure. More specifically, we attempted to empirically verify the relationship between the number of personnel in charge (quantitative investment) and the number of months of experience (qualitative investment) of personnel in charge of operating the Internal Accounting Control System and the designation of Unfaithful disclosure for service companies listed on the KOrea composite Stock Price Index (KOSPI) and the KOSDAQ market. The main result of this study was that, in the operation of the Internal Accounting Control System of listed service companies, the longer the number of personnel in charge, the less likely they are to be designated as Unfaithful disclosure. This research result suggests that considering qualitative characteristics such as the number of months of experience of personnel in charge in the operation of the Internal Accounting Control System will lower the possibility of being designated as Unfaithful disclosure, and the same research result as the main analysis was found in the KOSDAQ market, which was examined in an additional analysis. As a result, it can be expected that service companies in the KOSDAQ market, which is relatively small in size compared to the KOSPI, will be able to achieve maximum results with limited resources if they pay more attention to qualitative investment rather than quantitative investment and operate it actively in operating the Internal Accounting Control System.

키워드