비감사서비스거래와 법인세비용 정보효과

Abstract

The relationship between the concurrent provision of audit and non-audit services and auditor independence has been a open study subject. in this paper, cased on two confliction views of the relationship between the concurrent provision of audit and non-audit services and auditor independence. We examine the effects of the concurrent provision of audit and non-audit services on auditor independence using information effect of tax expense, which is one of the qualitative properties of firm performance. Empirical results are that we can’t find out the discriminative significant relationship between audit group and concurrent provision of audit and non-audit services groups on the information effect of tax expenses. This results implies that audit independence is maintained on the audit circumstance of the concurrent provision of audit and non-audit services