Effect of Internal Control Characteristics of Companies Subject to IFRS on Accounting Transparency

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Key Points

This study investigates the impact of audit opinion differences arising from internal control characteristics on accounting transparency in KOSPI listed companies subject to IFRS.
Employed STATA 17 for statistical analysis.
Used Pearson correlation analysis and multiple regression analysis for hypothesis testing.
Applied Winsorization at 1% levels for dependent, independent, and control variables.
Companies with appropriate audit opinions showed lower accounting transparency.
Higher return on assets correlated with lower accounting transparency.
A significant positive relationship was found between accounting transparency and board independence.

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Examines effects of internal control characteristics on accounting transparency, indicating important implications for corporations.

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Jo et al. (2025) studied this question.

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