• 산업진흥연구
• /
• 제5권4호
• /
• pp.39-53
• /
• 2020

최근 사회혁신기업에 대한 경영공시나 자율경영공시 등 회계의 투명성을 기반으로 한 기업신뢰에 대한 요구가 증가함에 따라 사회혁신기업도 회계 및 세무업무에 대한 직무가 중요해지고 있는 상황에서, 본 연구는 그동안 연구되지 않은 NCS 회계·감사 및 세무분야 직무가 지속가능성에 미치는 영향에 대하여 살펴보았다. 특히 경영공시나 재무제표의 적정성 등에 대한 문제는 회계업무담당자가 얼마나 윤리적으로 업무처리를 수행하는가에 달려있다. 따라서 회계업무담당자의 회계윤리가 NCS 회계·감사 및 세무분야 직무가 지속가능성에 미치는 영향관계에서의 매개역할에 대하여 살펴보았다. 연구대상은 서울, 부산 등 특별시와 광역시에 설립된 사회적기업을 포함하여 사회적협동조합 등 사회혁신기업 50개 기업에서 회계업무를 담당자는 500명을 대상으로 설문을 조사하고, 이중 372개의 유효설문지를 가지고 경로분석을 실시하였다. 분석결과 NCS 회계·감사 및 세무분야 직무는 사회혁신기업의 지속가능성 요소인 경제적 가치와 사회적가치 및 환경적가치에 모두 유의한 영향을 미치고 있다. 또한 NCS 회계·감사 및 세무분야 직무는 회계윤리에도 유의한 영향을 미치며, 회계윤리는 경제적가치를 제외하고 사회적가치와 환경적가치에 유의한 영향을 미치는 것으로 나타났다. 또한, NCS 회계·감사 및 세무분야 직무와 사회혁신기업의 지속가능성 요소 사이에서 회계윤리는 매개효과가 있는 것으로 나타났다. 특히 NCS 회계·감사 및 세무분야 직무와 사회적가치의 관계에서는 완전매개효과 있는 것으로 나타났다.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권8호
• /
• pp.61-67
• /
• 2020

This paper examines whether the combination of risk management and audit committee functions are associated with audit report lag. Audit report lag is considered an important aspect of the financial reporting. The financial reports are the main source of information for shareholders through which they make their decisions and it assists in reducing the information asymmetry. As the internal control mechanisms substitute the external ones, the internal board committees formed by the board of directors can reduce the audit work and, consequently, reduces the audit report lag. A key committee is the risk management committee. This paper examines whether the combination of risk management and audit committee functions are associated with audit report lag. We posit that a combination of such functions in one committee refereed as audit committee affects the audit report delay. Data were obtained from 198 manufacturing companies listed on the Saudi Stock Exchange (Tadawul) for the years 2016-2018. A pooled OLS regression analysis shows that a combination of risk management and audit committee functions in a stand-alone committee named "audit committee" is associated with longer audit report lag. The outcomes suggest companies should prioritize the establishment of standalone risk management committee with activities separated from those of audit committees.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권8호
• /
• pp.77-85
• /
• 2020

The aim of this study is two-fold. Firstly, it attempts to assess the level of management accounting practices (MAPs) in manufacturing companies in Vietnam. Secondly, it purports to explore the impact of potential contingency factors on the current level of MAPs in the sample of studied companies from the industrial sector in Vietnam. The study examines the hypotheses that MAPs in Vietnamese manufacturing firms are affected by a range of contingent variables. A quantitative research was conducted by sending questionnaires to the target respondents that comprise both accountants and managers in 160 manufacturing enterprises in the north of Vietnam. The first main findings from the study reveal that MAPs in Vietnam are mainly traditional rather than contemporary ones, and oriented toward the short-term rather than the long-term. The second main research findings resulted from multiple regression model show that MAPs in Vietnam are significantly affected by company size, commitment of directors, advanced manufacturing technology, and distinct number of products. However, no significant associations are found between MAPs and intensity of competition from the emerging market as hypothesized in this study. Research findings are bases for recommendations to promote the application of contemporary practices and enhance management accounting functions in manufacturing companies in Vietnam.

• The Journal of Asian Finance, Economics and Business
• /
• 제9권10호
• /
• pp.265-275
• /
• 2022

In the current fast-growing market economy, the accounting-outsourcing trend of small and medium-sized enterprises is on the increase. Studies from both foreign and domestic sources have shown that many factors influence this decision. However, each country has different economic and political characteristics, so these factors and their degree of impact on accounting outsourcing also vary. This study aimed to determine the factors affecting the decision to outsource accounting activities of small and medium transport enterprises in Vietnam. A survey of 384 transport SMEs was conducted using the convenience sampling method. A personal interview with owners/managers/CFOs in 3 major cities of Vietnam based on a research review was conducted. The model examines the influence of many independent variables on accounting outsourcing. The multilinear regression analysis shows that the higher the Assets Specificity, the lower the degree of accounting outsourcing. In addition, the degree of outsourcing is positively and significantly related to frequency and trust in accountants. Besides, when we include control variables such as gender, administrative level, firm size, company age, education, and experience into the model. The results show that small and medium enterprises with limited resources should switch from the traditional internal accounting method to a professional accountant with external knowledge. Based on this study, the author proposes several implications for the accounting outsourcing of small and medium-sized transport enterprises in Vietnam to be more effective. Finally, this study also contributes to the basic knowledge of accounting outsourcing.

• Journal of the Korean Data and Information Science Society
• /
• 제19권4호
• /
• pp.1465-1476
• /
• 2008

In recent years wavelet methods have been focused on block shrinkage or thresholding approaches to accounting for the sparseness of the wavelet representation for an unknown function. The block shrinkage or thresholding methods have been developed in both of classical methods and Bayesian methods. In this paper, we propose a Bayesian approach to selecting wavelet basis functions at each resolution level without MCMC procedure. Simulation study and an application are shown.

• 한국정보시스템학회지:정보시스템연구
• /
• 제14권1호
• /
• pp.107-124
• /
• 2005

ERP systems are comprehensive sorfware packages that seek to integrate the complete range of lbusiness processes and functions in order to present a heuristic perspectives of a firm from a single information and information technlogy architecture. The ERP systems have delicate internal controls with built-in devices. It is known that the delicate internal controls help to enhance the accounting transparency. We empirically investigate the relationship between the ERP systems inplementations and an accounting transparency. In order to measure the accounting transparency differences, we compare the ERP systems implementation firms with firms which did not implement the ERP systems by 6 financial ratios (accruals, net profit margin, operation cash folo to sales, total debt to equity, accounts receivable changes, assets quality). Data are collecte from 135 firms implemented the ERP systems and 135 firms non-implemented the systems (the firms listed in the Korea Stock Exchange). We analyze financial statements from 270 firms for the period 2001-2003 to ezamine the 6 financial ratios differences. The results of 810 firms analyses over the 3-year period indicate that the ERP systems implementation firms show the statistically significant differences in the accrual ratio, the net profit margin ratio, operating cash flow to sales ratio, and total debt to equity ratio from the ERP systems non-implementation firms. But there is statistically no differences between the two groups for accounts receivable changes to sales ratio and assets quality.

• 대한수학회보
• /
• 제53권5호
• /
• pp.1373-1384
• /
• 2016

In this paper, we research the normality of sequences of meromorphic functions concerning the sequence of omitted functions. The main result is listed below. Let {$f_n(z)$} be a sequence of functions meromorphic in D, the multiplicities of whose poles and zeros are no less than k + 2, $k{\in}\mathbb{N}$. Let {$b_n(z)$} be a sequence of functions meromorphic in D, the multiplicities of whose poles are no less than k + 1, such that $b_n(z)\overset{\chi}{\Rightarrow}b(z)$, where $b(z({\neq}0)$ is meromorphic in D. If $f^{(k)}_n(z){\neq}b_n(z)$, then {$f_n(z)$} is normal in D. And we give some examples to indicate that there are essential differences between the normal family concerning the sequence of omitted functions and the normal family concerning the omitted function. Moreover, the conditions in our paper are best possible.

• The Journal of Asian Finance, Economics and Business
• /
• 제9권5호
• /
• pp.561-573
• /
• 2022

This study aims to obtain empirical evidence of the absence of testing the effect of professional ethics, emotional intelligence, and internal auditor performance on professional skepticism. According to this study, internal auditors can use professional skepticism to better understand red flag fraud. Questionnaires were used as the research instruments in this study. The participants included 186 auditors. Using structural equation modeling, this study confirms the hypothesis. The results show that the application of professional ethics and emotional intelligence has a positive effect on professional skepticism. The findings show that 1) professional skepticism can improve internal auditors' understanding of the red flags of fraud, 2) professional ethical norms influence how people behave and accomplish jobs, and 3) how constructive findings are produced by an audit procedure that adheres to the requirements of an audit expert, not just an espionage agent trained to infiltrate. As a result, internal auditors' higher performance in performing functions as a building agent rather than a secret agent like intelligence can be attributed to this. This study provides evidence that 1) not only does the use of professional ethics increase professional skepticism, but high emotional intelligence also plays a role, and 2) professional skepticism can improve internal auditors' understanding of red flags of fraud.

• The Journal of Asian Finance, Economics and Business
• /
• 제9권1호
• /
• pp.311-324
• /
• 2022

The objective of this study is to examine the influence of fraud investigation on organizational performance of Thai listed companies through mediating effects of internal audit quality, accounting information transparency and financial effectiveness, and moderating effect of corporate governance. In this study, 333 Thai listed companies are the samples of the study. Both the structural equation model and multiple regression analysis are used to examine the research relationships. The results of this study show that fraud investigation has a significant influence on internal audit quality, accounting information transparency, and financial effectiveness. Internal audit quality significantly influences accounting information transparency, financial effectiveness, and organizational performance while financial effectiveness significantly influences organizational performance. Next, both internal audit quality and financial effectiveness potentially mediate the fraud investigation-organizational performance relationships. In addition, corporate governance critically moderates the fraud investigation-internal audit quality relationships and the fraud investigation-financial effectiveness relationships. In summary, fraud investigation functions as an important valuable technique of internal audit practices. As a result, businesses must build and implement a systematic fraud investigation procedure to generate and improve beneficial outcomes in the short, medium, and long term.

• 한국콘텐츠학회:학술대회논문집
• /
• 한국콘텐츠학회 2004년도 춘계 종합학술대회 논문집
• /
• pp.217-223
• /
• 2004

거래내역의 투명성 향상을 위한 기초 자료로 사용되는 전표데이터의 구조를 분석하여 전표 XML Schema를 설계하고, 기업회계의 공통적인 전표처리 기능을 전표데이터베이스와 연동되는 기업 회계와 관련된 다양한 분산 애플리케이션에서 이용할 수 있게 하는, 전표데이터의 표준화와 전표처리 서비스의 정형화 모델을 제시한다. 본 논문의 결과는 전자 상거래에 필요한 회계처리 시스템의 표준화, 웹 서비스에 의한 공통 전표처리기능의 간편한 재사용, 웹 서비스의 접근용이성을 이용한 기업 간 상호 연동성을 지원하는 표준화의 확산으로 분산 애플리케이션의 효율적인 개발에 기여할 것이다.