• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.831-843
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• 2020

The objective of this study is to examine the effects of audit socialization and professional commitment on professional success of tax auditors in Thailand through individual learning as the moderator. The specific research questions are: (1) How audit socialization affects professional commitment, (2) How professional commitment influences professional success, and (3) How individual learning moderates the audit socialization-professional commitment relationships, the audit socialization-professional success relationships, and the professional commitment-professional success relationships. This study collected data from 249 tax auditors in Thailand by using questionnaire. To investigate the research relationships, both structural equation model and multiple regression analysis are implemented. Within the research results, audit socialization has a significant positive effect on professional commitment and professional success while professional commitment has an important positive influence on professional success. Similarly, individual learning positively moderates the professional commitment-professional success relationships. In summary, audit socialization is important for auditing professions and it is a key determinant of professional success. Thus, auditors need to pay attention to audit socialization through learning and understanding it and applying its concepts to audit works to increase auditors' professional success, continuous survival and long-term sustainability.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.95-102
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• 2020

The purpose of this study is to test both the alignment theory and entertainment theory on family firms listed on the Pakistan Stock Exchange. To achieve these goals, we collected secondary data from 164 non-financial family firms in various sectors during 2014-18. These family firms are classified into two categories: family control firms and family owned firms. We take the audit fee and the audit quality as dependent variables while family control firms, family-owned firms, and family CEOs as independent variables. In addition, the study uses leverage, profit and export as control variables. To test the effect of the explanatory variables on the output variables, we use two econometric models, Ordinary Least Square and the Probit regression model. In addition, Huber Sandwich test is used to check the non-normality and heteroscedasticity of panel data. Contrary to the alignment effect, the study supports the entrenchment effect and advocates that family-controlled firms as well as family-owned firms are not conscientious regarding the selection of external auditors during their contracts with audit firms. They are less likely to pay high audit fees for good quality audit in Pakistan. Furthermore, the study shows a statistically significant and positive relationship between audit quality and audit fees.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.16 no.2
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• pp.1403-1413
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• 2015

An information System Audit by the recognition of a problem and suggestions for solutions for overall matters about constructing and managing information systems is needed in order to contribute to the improvement of an information system's quality and improving the performance of projects. In reality, however, the general cognition is that audit is biased by subjective opinions. For this, an auditor needs to measure the level of recognition of the usability and convenience of the technologies of automating audit by applying TAM in the information system audit, and to analyze the relationship with recognition and availability of the interested parties for the technology (tool) of the audit. By the hypothesis verification result, an auditor needs to present objective corroborative facts that back up the level of recognition and usability for the information technology in the field of audit. This study verified that the phenomenon of technology application can be explained and predicted by applying TAM in the field of audit. Through an empirical study of the recognition level of audit and contractor, the developer suggests that the audit plan stage is similar to the audit corrective action stage, but the audit action stage is different from the audit review stage. This research can verify the audit technology preferred for the availability and intention of use and usability.

• Proceedings of the Korea Inteligent Information System Society Conference
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• 2003.05a
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• pp.338-346
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• 2003

Information Technology (IT) and the internet have been major drivers the changes in all aspects of the business processes and activities. They have brought major changes to the financial statements audit environment as well, which in turn has required modifications in audit procedures. There exist, however, certain difficulties with current audit procedures especially for the assessment of the level of control risk. This assessment is primarily based on the auditors' professional judgment and experiences, not based on the objective hies or criteria. To overcome these difficulties, this paper proposes a prototype decision support model named CRAS-CBR using case based reasoning (CBR) to support auditors in making their professional judgment on the assessment of the level of control risk of the general accounting system in the manufacturing industry. To validate the performance, we compare our proposed model with benchmark performances in terms of classification accuracy for the level of control risk. Our experimental results showed CRAS-CBR outperforms a statistical model (MDA) and staff auditor performance in average hit ratio.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.32 no.1
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• pp.109-122
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• 2022

The purpose of information security activities is to reduce large-scale material and human accidents that are concerned about hacking damage to important systems, such as control systems, through periodic preventive activities in addition to finding the cause and taking follow-up measures after damage caused by hacking. For this reason, although each institution is using a security work audit model in accordance with the relevant regulations, it is not easy to conduct company-wide inspection activities due to the constraints of manpower and time. Therefore, in this paper, we will analyze the major vulnerabilities of public institutions over the past 10 years and present a security audit model that can perform efficient security activities compared to the models for domestic and foreign security audits.

• Journal of Digital Convergence
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• v.11 no.5
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• pp.187-199
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• 2013

Since the supply of smart phones, a change in mobile environment brought a turning point called a mobile generation. Smart mobile office is a combined form of smart phones' new mobile environment and its social media. A construction of mobile office environment using smart phones brought revitalization of the smart phone market. CRM construction also became new requirements for a customer management. However, based on the current information system audit standard, check fields or check lists are insufficient to apply to audit for CRM construction in a smart mobile office environment. Therefore, this paper proposes a model for auditing CRM system construction in smart mobile office environment. It proposes audit domain and check lists of CRM construction. It also verified whether the proposed model is suitable or not by doing a survey if deduced audit domain and check lists correspond with the purpose of the CRM construction audit during smart mobile office environment. As the result, this study appear to have more than average satisfaction the suitability results were.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.797-808
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• 2021

This study examines the interaction between internal auditors' personality traits and the internal audit function effectiveness. It also investigates the effect of such interacted variables on financial reporting quality. This study employed a questionnaire survey to collect data from 193 internal auditors of Jordanian companies listed on the Amman Stock Exchange. The study model is validated and tested using the partial least squares structural equation modelling. The results reveal that all the examined personality traits of internal auditors significantly impact internal audit function effectiveness except for the extraversion trait. The results also show that personality traits have indirect effects on financial reporting quality via internal audit function effectiveness. These results suggest that internal auditors with high scores on openness to experience, emotional stability, and conscientiousness traits can be among the most significant contributors to the internal audit function effectiveness. The results also suggest that internal auditors' personality traits can be regarded as an internal audit function intangible resource that enhances effectiveness. The study's findings might be of interest to many different parties interested in enhancing internal audit function effectiveness and boosting the financial reporting quality, such as external and internal auditors, auditees, human resource departments, and Chief Internal Audit Executives.

• The Journal of Society for e-Business Studies
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• v.4 no.2
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• pp.197-208
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• 1999

With developing computer and communication technologies, the concept of CALS system has been popular not only to military but also to commercial industries. The security problem is one of the most critical issues to construct CALS infrastructure. The CALS system needs some security functions such that data confidentiality, integrity, authenticity, availability, and non-repudiation. This paper proposes a security architecture model in CALS. The security architecture model is composed of 5 submodels such that network security model, authentication and key management model, operation and audit model, integrated database security model, and risk analysis model.

• Journal of Information Technology Applications and Management
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• v.22 no.1
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• pp.37-60
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• 2015

As the dependence on information systems in enterprises has grown dramatically, the importance of implementing information systems in audit has been increased as well. However, there is a lact of about utilization of information system for audit process. Thus, this study is to investigate the factors that effect auditor's adopting Data Analytics to audit work. Through literature research and focus group interview, we added two factors that affect the behavioral intention to UTAUT model. We have selected performance expectancy, effort expectancy, social influence, facilitating conditions, anxiety, task fit, behavioral intention as variables and verified hypotheses based on survey questionnaires from auditors. As a result, it was found that performance expectations, social influence, task fit influenced the behavior intention. In Addition, we analyzed adding two variables, IT-related work experience and type of auditor as moderate variable. This study has an implication for companies to motivate implementation as well as activation of Data Analytics technique.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.135-142
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• 2021

This study aims to examine the impact of audit committee characteristics on income management of companies listed on the Stock Exchange of Vietnam. Research data was collected from all 745 listed companies on Vietnam's stock market over four years, from 2015 to 2018. After excluding companies that did not qualify, there were 216 companies with 864 observations. With the help of dedicated software Stata 15, the impact of audit committee characteristics (through independent variables and control variables such as Audit Committee Independence, Auditing Committee size, Auditing Committee Expertise, Auditing Committee Meeting Frequency, Company Size, Financial Leverage, and Operating Cash Flow) to earning management through a multivariate regression model was determined. Research results from Vietnamese listed companies during this period show that the size and expertise of the audit committee are inversely related to the discretionary accruals representing earning management. At the same time, the research results also identify a positive relationship between firm size and earning management, and the inverse relationship between financial leverage, net cash flow from operating operations and earning management. However, the multivariate regression results do not find clear evidence of a relationship between audit committee independence and the audit committee meeting frequency to earning management.