Split (1)

train · ~2.08B rows (showing the first 9.65M)

pair_id string	label int64	pair_type string	pair_subtype string	a_doc_id string	a_snippet_id int64	a_text_type string	a_text string	b_doc_id string	b_snippet_id int64	b_text_type string	b_text string	a_metadata unknown	b_metadata unknown
pos-200	1	positive	translation_chunk_internal	84	0	translation_chunk	The audit opinion purchase variable was measured as a proxy for the difference in ex-ante	84	1	translation_chunk	probability between Lennox's successor auditor and the current auditor's unqualified opinion.	{}	{}
pos-201	1	positive	sentence_chunk_internal	85	0	sentence_chunk	신규 감사계약의 계약기간 보장 여부는 경영진의 감사의견구매 목적의 감사인 변경 의사결정에 달리	85	1	sentence_chunk	영향을 미칠 수 있을 것으로 예측되어 주기적 지 정제의 도입 기간별 영향을 분석하고자 하였다.	{}	{}
pos-202	1	positive	sentence_translation	85	null	sentence	신규 감사계약의 계약기간 보장 여부는 경영진의 감사의견구매 목적의 감사인 변경 의사결정에 달리 영향을 미칠 수 있을 것으로 예측되어 주기적 지 정제의 도입 기간별 영향을 분석하고자 하였다.	85	null	translation	It was predicted that whether or not the contract period of a new audit contract is guaranteed could have a different impact on management's decision to change auditors for the purpose of purchasing an audit opinion, so we attempted to analyze the impact of the period of introduction of periodic audits by period.	{}	{}
pos-203	1	positive	translation_chunk_internal	85	0	translation_chunk	It was predicted that whether or not the contract period of a new audit contract is guaranteed could have a different impact on management's decision to change	85	1	translation_chunk	auditors for the purpose of purchasing an audit opinion, so we attempted to analyze the impact of the period of introduction of periodic audits by period.	{}	{}
pos-204	1	positive	sentence_chunk_internal	86	0	sentence_chunk	신외감법 으로 도입된 감사선임기한 단축, 표준감사시간제도 내부회계관리제도의 효과를 고려한 추가분석에서 이러한 제도들이 도입된	86	1	sentence_chunk	2019년은 감사의견구매 목적의 감사인 변경을 억제하는 효과가 나타났으나 2020년은 차별적 효과가 나타나지 않았다.	{}	{}
pos-205	1	positive	sentence_translation	86	null	sentence	신외감법 으로 도입된 감사선임기한 단축, 표준감사시간제도 내부회계관리제도의 효과를 고려한 추가분석에서 이러한 제도들이 도입된 2019년은 감사의견구매 목적의 감사인 변경을 억제하는 효과가 나타났으나 2020년은 차별적 효과가 나타나지 않았다.	86	null	translation	The introduction of the shortened audit appointment period and the standard audit hours system under the new external audit method was subject to additional analysis considering the effectiveness of the internal accounting management system, and it was found that these systems, which were introduced in 2019, had an eff...	{}	{}
pos-206	1	positive	translation_chunk_internal	86	0	translation_chunk	The introduction of the shortened audit appointment period and the standard audit hours system under the new external audit method was subject to	86	1	translation_chunk	additional analysis considering the effectiveness of the internal accounting management system, and it was found that these systems, which were introduced	{}	{}
pos-207	1	positive	translation_chunk_internal	86	0	translation_chunk	The introduction of the shortened audit appointment period and the standard audit hours system under the new external audit method was subject to	86	2	translation_chunk	in 2019, had an effect in suppressing changes of auditors for the purpose of opinion shopping, but in 2020, no differential effect was observed.	{}	{}
pos-208	1	positive	translation_chunk_internal	86	1	translation_chunk	additional analysis considering the effectiveness of the internal accounting management system, and it was found that these systems, which were introduced	86	2	translation_chunk	in 2019, had an effect in suppressing changes of auditors for the purpose of opinion shopping, but in 2020, no differential effect was observed.	{}	{}
pos-209	1	positive	sentence_translation	87	null	sentence	실증분석결과 첫째, 주기적 지정제 도입 이후 현 감사인과 후임 감사인의 비적정의견의 사전적 확률차 이는 감소하는 것으로 나타났다.	87	null	translation	As a result of the empirical analysis, first, after the introduction of the periodic designation system, the ex-ante probability difference between the current auditor and the successor auditor's unsuitable opinion was found to decrease.	{}	{}
pos-210	1	positive	translation_chunk_internal	87	0	translation_chunk	As a result of the empirical analysis, first, after the introduction of the periodic designation system, the ex-ante	87	1	translation_chunk	probability difference between the current auditor and the successor auditor's unsuitable opinion was found to decrease.	{}	{}
pos-211	1	positive	sentence_translation	88	null	sentence	주기적 지정제 도입 예측기간에 감사의견구매 목 적의 감사인 변경은 증가하였다.	88	null	translation	During the forecast period for the introduction of the periodic designation system, changes in auditors for the purpose of purchasing an audit opinion increased.	{}	{}
pos-212	1	positive	translation_chunk_internal	88	0	translation_chunk	During the forecast period for the introduction of the periodic designation system,	88	1	translation_chunk	changes in auditors for the purpose of purchasing an audit opinion increased.	{}	{}
pos-213	1	positive	sentence_chunk_internal	89	0	sentence_chunk	감사인 강제 교체에 따른 시점별 감사품질을 비교한 연구로서 노준화는 과거 감사인 6년 강제 변경에서	89	1	sentence_chunk	변경 직전 3년 동안의 재량적 발생액이 다른 기간과 비교하여 유의한 차이 가 없다고 하였다.	{}	{}
pos-214	1	positive	sentence_translation	89	null	sentence	감사인 강제 교체에 따른 시점별 감사품질을 비교한 연구로서 노준화는 과거 감사인 6년 강제 변경에서 변경 직전 3년 동안의 재량적 발생액이 다른 기간과 비교하여 유의한 차이 가 없다고 하였다.	89	null	translation	As a study comparing the audit quality at each point in time following the forced replacement of auditors, Noh Jun-hwa found that there was no significant difference in the discretionary accruals for the three years immediately before the change in the six-year mandatory change of auditors compared to other periods.	{}	{}
pos-215	1	positive	translation_chunk_internal	89	0	translation_chunk	As a study comparing the audit quality at each point in time following the forced replacement of auditors, Noh Jun-hwa found that there was no significant	89	1	translation_chunk	difference in the discretionary accruals for the three years immediately before the change in the six-year mandatory change of auditors compared to other periods.	{}	{}
pos-216	1	positive	sentence_chunk_internal	90	0	sentence_chunk	감사인이 강제 변경되기 전에 자발적으로 감사인을 변경한 기 업의 경우 감사인 변경	90	1	sentence_chunk	직전연도의 재량적 발생액이 다른 연도보다 유의적으로 낮은 현상이 발견되었다고 하였다.	{}	{}
pos-217	1	positive	sentence_translation	90	null	sentence	감사인이 강제 변경되기 전에 자발적으로 감사인을 변경한 기 업의 경우 감사인 변경 직전연도의 재량적 발생액이 다른 연도보다 유의적으로 낮은 현상이 발견되었다고 하였다.	90	null	translation	It was found that in the case of companies that voluntarily changed auditors before the auditor was forced to change, the discretionary accruals in the year immediately preceding the auditor change were significantly lower than in other years.	{}	{}
pos-218	1	positive	translation_chunk_internal	90	0	translation_chunk	It was found that in the case of companies that voluntarily changed auditors before the auditor was forced to change, the	90	1	translation_chunk	discretionary accruals in the year immediately preceding the auditor change were significantly lower than in other years.	{}	{}
pos-219	1	positive	sentence_translation	91	null	sentence	과거의 6년 강제 교체제도는 후임 감사인을 회 사가 선정하는 점이 감독당국이 감사인을 지정하는 방식을 채택한 주기적 지정제와 다르다.	91	null	translation	The past six-year mandatory replacement system differs from the periodic designation system in which the supervisory authority designates the auditor in that the company selects the successor auditor.	{}	{}
pos-220	1	positive	translation_chunk_internal	91	0	translation_chunk	The past six-year mandatory replacement system differs from the periodic designation system in which	91	1	translation_chunk	the supervisory authority designates the auditor in that the company selects the successor auditor.	{}	{}
pos-221	1	positive	sentence_chunk_internal	92	0	sentence_chunk	분 석결과 도입 2년전인 2018년도에 재량적 발생액이 유의하게 감소하는 것으로	92	1	sentence_chunk	나타났으며 이 러한 현상은 Non-Big4감사인의 표본에서만 유의하게 나타났다고 하였다.	{}	{}
pos-222	1	positive	sentence_translation	92	null	sentence	분 석결과 도입 2년전인 2018년도에 재량적 발생액이 유의하게 감소하는 것으로 나타났으며 이 러한 현상은 Non-Big4감사인의 표본에서만 유의하게 나타났다고 하였다.	92	null	translation	As a result of the analysis, it was found that discretionary accruals significantly decreased in 2018, two years before introduction, and this phenomenon was found to be significant only in the sample of Non-Big 4 auditors.	{}	{}
pos-223	1	positive	translation_chunk_internal	92	0	translation_chunk	As a result of the analysis, it was found that discretionary accruals significantly decreased in 2018, two years	92	1	translation_chunk	before introduction, and this phenomenon was found to be significant only in the sample of Non-Big 4 auditors.	{}	{}
pos-224	1	positive	sentence_translation	93	null	sentence	일반적으로 감사인의 전문성과 독립성이 높을수록 감사품질은 향상될 것이다.	93	null	translation	In general, the higher the auditor's expertise and independence, the better the audit quality.	{}	{}
pos-225	1	positive	sentence_translation	94	null	sentence	우선, 제재 이전과 제재 이후의 A회계법인의 감사품질, 감사시간, 감사보수에 대한 가설을 설정한다.	94	null	translation	First, a hypothesis is established on the audit quality, audit time, and audit fee of A Audit Firm before and after the sanctions.	{}	{}
pos-226	1	positive	sentence_translation	95	null	sentence	우선, 제재 이전의 A회계법인 감사품질과 관련하여 두 가지 해석이 가능하다.	95	null	translation	First of all, two interpretations are possible regarding the audit quality of A Audit Firm before sanctions.	{}	{}
pos-227	1	positive	sentence_translation	96	null	sentence	이 가능성이 옳다면 A회 계법인의 고객 전체의 평균 감사품질은 다른 회계법인의 감사품질과 차이를 보이지 않을 것 이다.	96	null	translation	If this possibility is correct, the average audit quality of all of A Audit Firm's clients will not show any difference from the audit quality of other accounting firms.	{}	{}
pos-228	1	positive	translation_chunk_internal	96	0	translation_chunk	If this possibility is correct, the average audit quality of all of A Audit Firm's	96	1	translation_chunk	clients will not show any difference from the audit quality of other accounting firms.	{}	{}
pos-229	1	positive	sentence_translation	97	null	sentence	<Table 5>에서 모형에 투입된 변수의 상관관계분석 결과를 나타내고 있다.	97	null	translation	Table 5 displays the results of the correlation analysis of the variables included in the model.	{}	{}
pos-230	1	positive	sentence_chunk_internal	98	0	sentence_chunk	t+1년도의 감사 인교체여부 더미변수 ACHjt+1는 감사인간 비적정의견차이 변수 POPjt와 유의한 양의	98	1	sentence_chunk	상관계수 0.051로서 현 감사인의 비적정의견 확률이 높을수록 감사인을 교체하는 경향이 있음을 의미한다.	{}	{}
pos-231	1	positive	sentence_translation	98	null	sentence	t+1년도의 감사 인교체여부 더미변수 ACHjt+1는 감사인간 비적정의견차이 변수 POPjt와 유의한 양의 상관계수 0.051로서 현 감사인의 비적정의견 확률이 높을수록 감사인을 교체하는 경향이 있음을 의미한다.	98	null	translation	The dummy variable ACHjt+1, which represents auditor replacement in year t+1, has a significant positive correlation coefficient of 0.051 with the non-qualified difference variable POPjt of the auditor; this indicates that there is a tendency to replace the auditor as the probability of the current auditor's non-qualif...	{}	{}
pos-232	1	positive	translation_chunk_internal	98	0	translation_chunk	The dummy variable ACHjt+1, which represents auditor replacement in year t+1, has a significant positive correlation	98	1	translation_chunk	coefficient of 0.051 with the non-qualified difference variable POPjt of the auditor; this indicates that there	{}	{}
pos-233	1	positive	translation_chunk_internal	98	0	translation_chunk	The dummy variable ACHjt+1, which represents auditor replacement in year t+1, has a significant positive correlation	98	2	translation_chunk	is a tendency to replace the auditor as the probability of the current auditor's non-qualified opinion increases.	{}	{}
pos-234	1	positive	translation_chunk_internal	98	1	translation_chunk	coefficient of 0.051 with the non-qualified difference variable POPjt of the auditor; this indicates that there	98	2	translation_chunk	is a tendency to replace the auditor as the probability of the current auditor's non-qualified opinion increases.	{}	{}
pos-235	1	positive	sentence_translation	99	null	sentence	도입 연도 더미변수와 POPjt의 상호교류 항 변수 POPjt*PDA의 상관계수는 0.043으로서 유의한 양의 상관관계를 나타내고 있다.	99	null	translation	The correlation coefficient between the dummy variable representing the year of implementation and the interaction term variable POPjt*PDA of POPjt is 0.043, indicating a significant positive correlation.	{}	{}
pos-236	1	positive	translation_chunk_internal	99	0	translation_chunk	The correlation coefficient between the dummy variable representing the year of implementation and the	99	1	translation_chunk	interaction term variable POPjt*PDA of POPjt is 0.043, indicating a significant positive correlation.	{}	{}
pos-237	1	positive	sentence_chunk_internal	100	0	sentence_chunk	이러한 결과는 주기적 지정제 도입 예측기간과 도입연도에 감사의견구매 목적의 감사인 교체는 여전히	100	1	sentence_chunk	존재하지만 주기적 지정제의 영향으로 감사의견목적의 감사인 교체 빈도가 감소하고 있음을 암시한다.	{}	{}
pos-238	1	positive	sentence_translation	100	null	sentence	이러한 결과는 주기적 지정제 도입 예측기간과 도입연도에 감사의견구매 목적의 감사인 교체는 여전히 존재하지만 주기적 지정제의 영향으로 감사의견목적의 감사인 교체 빈도가 감소하고 있음을 암시한다.	100	null	translation	These results imply that while there is still a replacement of auditors for the purpose of purchasing audit opinions during the predicted period and year of introduction of the periodic designation system, the frequency of such replacements is decreasing due to the impact of the periodic designation system.	{}	{}
pos-239	1	positive	translation_chunk_internal	100	0	translation_chunk	These results imply that while there is still a replacement of auditors for the purpose of purchasing audit opinions during the predicted period and year	100	1	translation_chunk	of introduction of the periodic designation system, the frequency of such replacements is decreasing due to the impact of the periodic designation system.	{}	{}
pos-240	1	positive	sentence_translation	101	null	sentence	감사품질을 제고하기 위해서는 감사투입량이 커져야 하므로 감사보수, 시간이 증가하는 결과가 나타났다.	101	null	translation	To enhance audit quality, it was found that the increase in audit input leads to an increase in audit fees and time.	{}	{}
pos-241	1	positive	sentence_translation	102	null	sentence	반면에 외부감사인의 내부감사의존도는 내부감사부서 존재여부만으로는 큰 변화가 나타나지는 않는다는 것을 알 수 있다.	102	null	translation	On the other hand, it is evident that the level of reliance of external auditors on internal audits does not undergo significant changes solely based on the presence of an internal audit department.	{}	{}
pos-242	1	positive	translation_chunk_internal	102	0	translation_chunk	On the other hand, it is evident that the level of reliance of external auditors on internal audits	102	1	translation_chunk	does not undergo significant changes solely based on the presence of an internal audit department.	{}	{}
pos-243	1	positive	sentence_chunk_internal	103	0	sentence_chunk	분석결과, 가설에 대한 관심변수인 내부감사부서를 보유하고 있는 기업은 그렇지 않은 기업에	103	1	sentence_chunk	비해 감사보수 및 감사시간 모두 유의한 양의 상관관계를 지니고 있는 것으로 나타났다.	{}	{}
pos-244	1	positive	sentence_translation	103	null	sentence	분석결과, 가설에 대한 관심변수인 내부감사부서를 보유하고 있는 기업은 그렇지 않은 기업에 비해 감사보수 및 감사시간 모두 유의한 양의 상관관계를 지니고 있는 것으로 나타났다.	103	null	translation	The analysis revealed that companies with internal audit departments, which are variables of interest in the hypothesis, exhibit a significant positive correlation in both audit fees and audit hours compared to those without.	{}	{}
pos-245	1	positive	translation_chunk_internal	103	0	translation_chunk	The analysis revealed that companies with internal audit departments, which are variables of interest in the	103	1	translation_chunk	hypothesis, exhibit a significant positive correlation in both audit fees and audit hours compared to those without.	{}	{}
pos-246	1	positive	sentence_chunk_internal	104	0	sentence_chunk	실증분석 결과 <표 4>는 가설 1을 검증하기 위해 외부감사인의 감사노력에 대한 종속변수로	104	1	sentence_chunk	감사보수, 시간을 이용하여 내부감사부서 유무와의 상관관계를 분석한 연구결과이다.	{}	{}
pos-247	1	positive	sentence_translation	104	null	sentence	실증분석 결과 <표 4>는 가설 1을 검증하기 위해 외부감사인의 감사노력에 대한 종속변수로 감사보수, 시간을 이용하여 내부감사부서 유무와의 상관관계를 분석한 연구결과이다.	104	null	translation	<Table 4> presents the findings of an empirical analysis that examined the relationship between audit fees and time as dependent variables for the audit efforts of external auditors in order to verify hypothesis 1, while also analyzing their correlation with the presence of an internal audit department.	{}	{}
pos-248	1	positive	translation_chunk_internal	104	0	translation_chunk	<Table 4> presents the findings of an empirical analysis that examined the relationship between audit fees and time as dependent variables for the audit	104	1	translation_chunk	efforts of external auditors in order to verify hypothesis 1, while also analyzing their correlation with the presence of an internal audit department.	{}	{}
pos-249	1	positive	sentence_translation	105	null	sentence	감사인 지정여부와 보수주의의 관련성	105	null	translation	The relationship between auditor designation and conservatism	{}	{}
pos-250	1	positive	sentence_translation	106	null	sentence	감사인의 유형과 보수주의	106	null	translation	Types of auditors and conservatism	{}	{}
pos-251	1	positive	sentence_translation	107	null	sentence	계속기업특기사항과 보수주의	107	null	translation	Going Concern Note and Conservatism	{}	{}
pos-252	1	positive	sentence_translation	108	null	sentence	선택지정제도 도입 시 금융위원회가 제안한 6년은 계속감사기간으로 적정한가?	108	null	translation	When the selective designation system is introduced, is the 6 years proposed by the Financial Services Commission an appropriate continuous audit period?	{}	{}
pos-253	1	positive	sentence_translation	109	null	sentence	신(新) 외감법 시행 전후 경영자와 감사인간 의견불일치	109	null	translation	Disagreements between managers and auditors before and after the implementation of the new External Audit Act	{}	{}
pos-254	1	positive	sentence_translation	110	null	sentence	외부감사인 강제교체에 따른 보수주의 성향	110	null	translation	Conservatism due to forced replacement of external auditors	{}	{}
pos-255	1	positive	sentence_translation	111	null	sentence	피감사기업의 상장폐지 위험이 감사보수에 미치는 영향	111	null	translation	Impact of audited company delisting risk on audit fees	{}	{}
pos-256	1	positive	sentence_chunk_internal	112	0	sentence_chunk	위 연구들은 종합하면 소송위험이나 명성 훼손 등 감사실패로 인한 감사위험이 클 것으로	112	1	sentence_chunk	예상 하는 감사인은 이를 낮추기 위해 보수적인 감사를 수행하는 것을 알 수 있다.	{}	{}
pos-257	1	positive	sentence_translation	112	null	sentence	위 연구들은 종합하면 소송위험이나 명성 훼손 등 감사실패로 인한 감사위험이 클 것으로 예상 하는 감사인은 이를 낮추기 위해 보수적인 감사를 수행하는 것을 알 수 있다.	112	null	translation	Summarizing the above studies, it can be seen that auditors who expect the audit risk because of audit failure, such as litigation risk or damage to reputation, to be high perform conservative audits to reduce it.	{}	{}
pos-258	1	positive	translation_chunk_internal	112	0	translation_chunk	Summarizing the above studies, it can be seen that auditors who expect the audit risk because of audit	112	1	translation_chunk	failure, such as litigation risk or damage to reputation, to be high perform conservative audits to reduce it.	{}	{}
pos-259	1	positive	sentence_chunk_internal	113	0	sentence_chunk	이는 Big4 감사인은 명성에 맞는 감사품질을 유지하려는 유인이 존재하고 감사실패로 인해	113	1	sentence_chunk	부담하 게 될 소송위험이 Non-Big4 감사인에 비해 더욱 크기 때문에 나타나는 결과이다.	{}	{}
pos-260	1	positive	sentence_translation	113	null	sentence	이는 Big4 감사인은 명성에 맞는 감사품질을 유지하려는 유인이 존재하고 감사실패로 인해 부담하 게 될 소송위험이 Non-Big4 감사인에 비해 더욱 크기 때문에 나타나는 결과이다.	113	null	translation	This is a result of the fact that Big 4 auditors have an incentive to maintain audit quality commensurate with their reputation, and the risk of litigation caused by audit failures is greater than that of Non-Big 4 auditors.	{}	{}
pos-261	1	positive	translation_chunk_internal	113	0	translation_chunk	This is a result of the fact that Big 4 auditors have an incentive to maintain audit quality commensurate with	113	1	translation_chunk	their reputation, and the risk of litigation caused by audit failures is greater than that of Non-Big 4 auditors.	{}	{}
pos-262	1	positive	sentence_chunk_internal	114	0	sentence_chunk	이러한 결과는 Arthur Andersen이 감사부정 으로 폐업을 한 상황에서 차기 감사인은 과거 Arthur	114	1	sentence_chunk	Andersen이 수행한 감사가 감사실패를 유발하고 소송위험을 높일 것으로 판단하기 때문으로 해석된다.	{}	{}
pos-263	1	positive	sentence_translation	114	null	sentence	이러한 결과는 Arthur Andersen이 감사부정 으로 폐업을 한 상황에서 차기 감사인은 과거 Arthur Andersen이 수행한 감사가 감사실패를 유발하고 소송위험을 높일 것으로 판단하기 때문으로 해석된다.	114	null	translation	This result is interpreted because, in a situation where Arthur Andersen closed down because of audit fraud, the next auditor believes that the audits performed by Arthur Andersen in the past will cause audit failures and increase the risk of litigation.	{}	{}
pos-264	1	positive	translation_chunk_internal	114	0	translation_chunk	This result is interpreted because, in a situation where Arthur Andersen closed down because of audit fraud, the next auditor	114	1	translation_chunk	believes that the audits performed by Arthur Andersen in the past will cause audit failures and increase the risk of litigation.	{}	{}
pos-265	1	positive	sentence_translation	115	null	sentence	실제로 한국에서는 물론 미국에서도 유사한 수준의 징계를 당하고 존속을 할 수 있던 대형회계법인은 그 예를 찾기 어렵다.	115	null	translation	In fact, it is difficult to find examples of large audit firms that were able to survive after suffering a similar level of disciplinary action in Korea as well as in the United States.	{}	{}
pos-266	1	positive	translation_chunk_internal	115	0	translation_chunk	In fact, it is difficult to find examples of large audit firms that were able to survive after	115	1	translation_chunk	suffering a similar level of disciplinary action in Korea as well as in the United States.	{}	{}
pos-267	1	positive	sentence_chunk_internal	116	0	sentence_chunk	우선, 2017년 4월 업무정지 조치 이후 감사본부 파트너의 1/3에 해당하는	116	1	sentence_chunk	25명의 파트너가 퇴직하거나 고문으로 역할을 변경하는 강도 높은 쇄신을 하였다.	{}	{}
pos-268	1	positive	sentence_translation	116	null	sentence	우선, 2017년 4월 업무정지 조치 이후 감사본부 파트너의 1/3에 해당하는 25명의 파트너가 퇴직하거나 고문으로 역할을 변경하는 강도 높은 쇄신을 하였다.	116	null	translation	First, after the suspension of business in April 2017, 25 partners, which account for one-third of the audit headquarters partners, retired or changed their roles to advisors.	{}	{}
pos-269	1	positive	translation_chunk_internal	116	0	translation_chunk	First, after the suspension of business in April 2017, 25 partners, which account for	116	1	translation_chunk	one-third of the audit headquarters partners, retired or changed their roles to advisors.	{}	{}
pos-270	1	positive	sentence_translation	117	null	sentence	이를 미루어 유추할 때 징계 이전에 A 회계법인의 감사품질이 낮았다면 이는 같은 기간의 낮은 감사보수로 이어졌 을 가능성이 존재한다.	117	null	translation	In analogy, if the audit quality of A Audit Firm was low before the disciplinary action, there is a possibility that this may have led to low audit fees during the same period.	{}	{}
pos-271	1	positive	translation_chunk_internal	117	0	translation_chunk	In analogy, if the audit quality of A Audit Firm was low before the disciplinary action,	117	1	translation_chunk	there is a possibility that this may have led to low audit fees during the same period.	{}	{}
pos-272	1	positive	sentence_translation	118	null	sentence	편입통제라 함은 약관이 사업자와 고객 사이에 체결한 계약에 편입되었는지 여부를 심사하는 것을 말한다.	118	null	translation	Transfer control refers to the evaluation of whether the terms and conditions have been included in a contract between a business operator and a customer.	{}	{}
pos-273	1	positive	sentence_translation	119	null	sentence	해석통제라 함은 편입된 약관의 객관적 의미를 확정하는 것을 말한다.	119	null	translation	Interpretation control refers to the process of ascertaining the objective meaning of the incorporated terms and conditions.	{}	{}
pos-274	1	positive	sentence_chunk_internal	120	0	sentence_chunk	가설 3을 검증하기 위해 감사위원회의 특성을 선행연구들을 참고하여 상위25% 내 포함된 기업을	120	1	sentence_chunk	1, 그렇지 않은 기업을 0으로 보고 각 특성별 점수를 취합해 감사위원회의 품질을 평가하였다.	{}	{}
pos-275	1	positive	sentence_translation	120	null	sentence	가설 3을 검증하기 위해 감사위원회의 특성을 선행연구들을 참고하여 상위25% 내 포함된 기업을 1, 그렇지 않은 기업을 0으로 보고 각 특성별 점수를 취합해 감사위원회의 품질을 평가하였다.	120	null	translation	In order to validate Hypothesis 3, the quality of the audit committee was assessed by aggregating scores for each characteristic, considering the characteristics of the audit committee based on previous studies, with 1 assigned to companies included in the top 25% and 0 assigned to companies that were not included.	{}	{}
pos-276	1	positive	translation_chunk_internal	120	0	translation_chunk	In order to validate Hypothesis 3, the quality of the audit committee was assessed by aggregating scores for each characteristic, considering the characteristics	120	1	translation_chunk	of the audit committee based on previous studies, with 1 assigned to companies included in the top 25% and 0 assigned to companies that were not included.	{}	{}
pos-277	1	positive	sentence_chunk_internal	121	0	sentence_chunk	Basu에 따르면, 악재로 발생하는 손실이 호재에 따라 발생하는 이익보다 조기에 인식되는 비대칭적 적시성이 존재하며,	121	1	sentence_chunk	이에 따라 이익과 주가수익률 간의 비대칭적 상관관계를 이용하여 보수적 회계처리를 측정하는 모형을 제시하였다.	{}	{}
pos-278	1	positive	sentence_translation	121	null	sentence	Basu에 따르면, 악재로 발생하는 손실이 호재에 따라 발생하는 이익보다 조기에 인식되는 비대칭적 적시성이 존재하며, 이에 따라 이익과 주가수익률 간의 비대칭적 상관관계를 이용하여 보수적 회계처리를 측정하는 모형을 제시하였다.	121	null	translation	Basu suggests that there is an asymmetric timeliness in which losses caused by negative events are recognized earlier than profits generated by positive events, and based on this, a model is proposed to measure conservative accounting treatment by utilizing the asymmetric correlation between profits and stock price ret...	{}	{}
pos-279	1	positive	translation_chunk_internal	121	0	translation_chunk	Basu suggests that there is an asymmetric timeliness in which losses caused by negative events are recognized	121	1	translation_chunk	earlier than profits generated by positive events, and based on this, a model is proposed to measure	{}	{}
pos-280	1	positive	translation_chunk_internal	121	0	translation_chunk	Basu suggests that there is an asymmetric timeliness in which losses caused by negative events are recognized	121	2	translation_chunk	conservative accounting treatment by utilizing the asymmetric correlation between profits and stock price returns.	{}	{}
pos-281	1	positive	translation_chunk_internal	121	1	translation_chunk	earlier than profits generated by positive events, and based on this, a model is proposed to measure	121	2	translation_chunk	conservative accounting treatment by utilizing the asymmetric correlation between profits and stock price returns.	{}	{}
pos-282	1	positive	sentence_chunk_internal	122	0	sentence_chunk	본 연구는 주기적 감사인 지정에 앞서 기존 감사인이 감사한 재무제표의 보수주의 수준에 차이가 존재하는가를 검증하고자	122	1	sentence_chunk	Basu를 기반으로 기업-연도 보수주의를 측정한 Khan and Watts의 C-SCORE를 사용하였다.	{}	{}
pos-283	1	positive	sentence_translation	122	null	sentence	본 연구는 주기적 감사인 지정에 앞서 기존 감사인이 감사한 재무제표의 보수주의 수준에 차이가 존재하는가를 검증하고자 Basu를 기반으로 기업-연도 보수주의를 측정한 Khan and Watts의 C-SCORE를 사용하였다.	122	null	translation	This study utilized Khan and Watts's C-SCORE, a measurement of corporate-year conservatism based on Basu, to examine whether there is a variation in the level of conservatism in the audited financial statements by current auditors before the appointment of periodic auditors.	{}	{}
pos-284	1	positive	translation_chunk_internal	122	0	translation_chunk	This study utilized Khan and Watts's C-SCORE, a measurement of corporate-year conservatism based on Basu, to examine whether there is a	122	1	translation_chunk	variation in the level of conservatism in the audited financial statements by current auditors before the appointment of periodic auditors.	{}	{}
pos-285	1	positive	sentence_chunk_internal	123	0	sentence_chunk	POP와 주기적 지정제 도입 예측기간 해당여부 더미변수의 상호 교류항 POPjt*BPDA를	123	1	sentence_chunk	주 관심변수로 투입하고 다른 통제변수는 감사인 교 체 관련 선행연구에 기반하여 선정하였다.	{}	{}
pos-286	1	positive	sentence_translation	123	null	sentence	POP와 주기적 지정제 도입 예측기간 해당여부 더미변수의 상호 교류항 POPjt*BPDA를 주 관심변수로 투입하고 다른 통제변수는 감사인 교 체 관련 선행연구에 기반하여 선정하였다.	123	null	translation	The interaction term of the dummy variable for the prediction period of the introduction of POP and the periodic appointment system, POPjt*BPDA, was input as the main variable of interest, and other control variables were selected based on prior research related to auditor changes.	{}	{}
pos-287	1	positive	translation_chunk_internal	123	0	translation_chunk	The interaction term of the dummy variable for the prediction period of the introduction of POP and the periodic appointment system, POPjt*BPDA,	123	1	translation_chunk	was input as the main variable of interest, and other control variables were selected based on prior research related to auditor changes.	{}	{}
pos-288	1	positive	sentence_translation	124	null	sentence	기업규모가 작을수록 총매출성장률이 증가할수록 감사인을 교체 하는 경향이 있다.	124	null	translation	The smaller the company, the more likely it is that auditors will be replaced as the total sales growth rate increases.	{}	{}
pos-289	1	positive	sentence_chunk_internal	125	0	sentence_chunk	도입연도 해당여부 더미변수와 POP의 상호교류항을 주요 관심변수로 투입	125	1	sentence_chunk	하고 Lennox의 방법을 적용하여 연구모형 식를 다음과 같이 설정한다.	{}	{}
pos-290	1	positive	sentence_translation	125	null	sentence	도입연도 해당여부 더미변수와 POP의 상호교류항을 주요 관심변수로 투입 하고 Lennox의 방법을 적용하여 연구모형 식를 다음과 같이 설정한다.	125	null	translation	The introduction year dummy variable and the POP interaction term are input as the main variables of interest, and Lennox's method is applied to set the research model equation as follows.	{}	{}
pos-291	1	positive	translation_chunk_internal	125	0	translation_chunk	The introduction year dummy variable and the POP interaction term are input as the main variables	125	1	translation_chunk	of interest, and Lennox's method is applied to set the research model equation as follows.	{}	{}
pos-292	1	positive	sentence_chunk_internal	126	0	sentence_chunk	만약 POPjt*BPDA의 회귀계수가 음의 유의적인 값을 나타낸다면 신외감법이 국회에서 가결되어 예고됨으로	126	1	sentence_chunk	인하여 주기적 지정제 도입 예측기간동안 감사의견구매 목적의 감사인 변경 행태가 감소하였 다는 것을 의미한다.	{}	{}
pos-293	1	positive	sentence_translation	126	null	sentence	만약 POPjt*BPDA의 회귀계수가 음의 유의적인 값을 나타낸다면 신외감법이 국회에서 가결되어 예고됨으로 인하여 주기적 지정제 도입 예측기간동안 감사의견구매 목적의 감사인 변경 행태가 감소하였 다는 것을 의미한다.	126	null	translation	If the regression coefficient of POPjt*BPDA shows a negative and significant value, it means that the behavior of changing auditors for the purpose of purchasing an audit opinion has decreased during the forecast period for the introduction of the periodic designation system due to the New External Audit Act being pass...	{}	{}
pos-294	1	positive	translation_chunk_internal	126	0	translation_chunk	If the regression coefficient of POPjt*BPDA shows a negative and significant value, it means that the behavior of changing	126	1	translation_chunk	auditors for the purpose of purchasing an audit opinion has decreased during the forecast period for the introduction	{}	{}
pos-295	1	positive	translation_chunk_internal	126	0	translation_chunk	If the regression coefficient of POPjt*BPDA shows a negative and significant value, it means that the behavior of changing	126	2	translation_chunk	of the periodic designation system due to the New External Audit Act being passed and announced in the National Assembly.	{}	{}
pos-296	1	positive	translation_chunk_internal	126	1	translation_chunk	auditors for the purpose of purchasing an audit opinion has decreased during the forecast period for the introduction	126	2	translation_chunk	of the periodic designation system due to the New External Audit Act being passed and announced in the National Assembly.	{}	{}
pos-297	1	positive	sentence_translation	127	null	sentence	부채비율 이 높을수록, 총자산수익률이 낮을수록 손실발생 기업일수록 감사인을 교체하려는 경향이 높 을 것으로 예상한다.	127	null	translation	It is expected that the higher the debt ratio, the lower the return on total assets, and the more losses a company has, the higher the tendency to replace auditors.	{}	{}
pos-298	1	positive	translation_chunk_internal	127	0	translation_chunk	It is expected that the higher the debt ratio, the lower the return on total assets,	127	1	translation_chunk	and the more losses a company has, the higher the tendency to replace auditors.	{}	{}
pos-299	1	positive	sentence_translation	128	null	sentence	선행연구 에서 재무구조가 취약한 기업일수록 감사인을 교체하는 경향이 있는 것으로 보고하고 있다.	128	null	translation	Prior research reports that companies with weaker financial structures tend to change their auditors.	{}	{}

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