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April 30, 2026The Korean Academic Association of Business Administration

The Impact of Auditor Registration on the Value Relevance of Accounting Information

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Key Points

This research analyzes the relationship between auditor registration and the value relevance of accounting information from an investor's perspective.
Applied Ohlson's (1995) valuation relevance model with a difference-in-differences approach.
Examined three years before (2016-2018) and three years after (2020-2022) the introduction of the auditor registration system.
Significant increase in the value relevance of accounting profits observed post auditor registration (p < 0.05).
Findings suggest that accounting information is more reflective of corporate value assessments.
Observed heterogeneous effects based on auditor type and company size.

Implication

Analyzes value relevance of accounting information in companies impacted by auditor registration.

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Cite This Study

박현영 (2026) studied this question.

synapsesocial.com/papers/6a0ea0f7be05d6e3efb5f545 https://doi.org/10.18032/kaaba.2026.39.4.805

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Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

1The Impact of the Mandatory Auditor Designation System on Audit QualityOriginal Research · 2026
2Effect of Internal Control Characteristics of Companies Subject to IFRS on Accounting TransparencyOriginal Research · 2025
3Effect of Accounting Audit Characteristics of Manufacturing Companies Subject to K-IFRS on Discretionary AccrualsOriginal Research · 2025
4The Effect of Managerial Overconfidence on Earnings Management: Focusing on the Moderating Effect of Audit FeesOriginal Research · 2026
5WHAT AUDIT FEATURES IMPACT VALUE RELEVANCE OF ACCOUNTING INFORMATION?2024

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