가설 1과 가설 2에서는 횡령 및 배임을 이용하여 실증분석을 실시하였으며, 해당 종속변수의 결정요인이 되는 통제변수를 투입하였다.
In Hypothesis 1 and Hypothesis 2, empirical analysis was conducted using embezzlement and fraud (Fraud_dum), and control variables, which are determinants of the dependent variable, were introduced.