• Journal of Korean Society for Quality Management
• /
• v.40 no.3
• /
• pp.406-414
• /
• 2012

Purpose: In this study, we developed a service quality audit system through analyzing service processes of airlines' cabin service. Methods: Applying the qualitative approach to service processes analysis; 'service blueprint' methodology was developed, providing airlines a blueprint for cabin service and applying the quantitative service quality audit approach called 'walk-through audit', an audit methodology tailored to airline cabin service called PCPA (Passenger Cabin Patrol Audit) was developed. Results: This study tried to apply both the qualitative and the quantitative methodologies to develop service quality audit checklist and tried to develop details to systemize them into a new methodology. Conclusion: This study will be helpful for Airline services improvement by providing 'service quality audit model', so as to find out the problems and share those with the stakeholders.

• Journal of Distribution Science
• /
• v.17 no.4
• /
• pp.33-39
• /
• 2019

Purpose - This paper examines whether product market competition in distribution and service industries is related to audit quality. This paper investigates, specifically, the relationship in distribution and service industries by using Herfindahl-Hirschman Index and audit quality measured by audit fee and audit hour. Research design, data, and methodology - Using 1,011 firm-year observations of listed companies from 2002 to 2016 in distribution and service industries, this study examines whether product market competition in distribution and service industries is related to audit quality. Results - This study finds that market competition in distribution and service industries is negatively related to audit quality and this negative relation is pronounced for the firms with high outside director groups. Further analysis suggests that the relationship between market competition and audit hours is no longer significant. Conclusions - This study extended the existing scope of the audit quality study by systematically analyzing the impact of industrial-level characteristics (i.e. market competition) in the distribution service industries on audit quality. This study, in other words, suggests the regulatory body consider the industrial-level characteristics of each industry in order to enhance audit quality.

• Journal of Information Technology Services
• /
• v.9 no.4
• /
• pp.71-94
• /
• 2010

Based on IT that is an important competitive resource within the company, the purpose of this paper is to investigate whether the factors of internal IT audit consulting service quality affect the customer satisfaction. In this research. we have identified five different variables that affect the customer satisfaction which are reliability, professionalism, responsiveness, empathy and strategic partnership. Further, the causal relationship between customer satisfaction and audit consulting service Quality has been examined. This research was conducted empirically targeting business units the results could be summarized as follows. First, the study variables, reliability, professionalism, responsiveness, empathy. and strategic partnerships have been proved to be significant effect on customer satisfaction. Next, the strategic partnership of variables was the biggest influence on the customer satisfaction.

• The KIPS Transactions:PartD
• /
• v.11D no.7 s.96
• /
• pp.1467-1476
• /
• 2004

The importance and demand about IS(information system) audit we increasing to raise quality of IS and prevention of the IS risk and dysfunction. Technology and system research for the substantiality and raising reliability of IS audit are continuously performed. But, there are misunderstanding of audit clients about IS audit, insufficiency of auditor's ability and misunderstanding of new technology and target business area. Therefore, is not getting trust from client or system integrator because service quality of IS audit is weak relatively. This study aims at survey correlation between audit service quality factor and audit quality, between audit quality and customer satisfaction. The results of this study are as follow. Auditor's ability, correspondence has a significant effect on audit quality, also audit quality on audit satisfaction, and Auditor`s ability, reliability has a significant effect on audit satisfaction.

• Journal of Korean Society for Quality Management
• /
• v.41 no.4
• /
• pp.527-539
• /
• 2013

Purpose: Methods for increasing health-care service quality are considered for a women-centered hospital located on a local city. A walk-through audit is applied to uncover areas for improvement. Methods: A survey questionnaire with 25 questions is constructed based on a service blueprint for a walk-through audit, and a survey is conducted both to patients and service providers to assess a health-care service quality. Frequency analysis, statistical tests and customer-provider analysis are used to analyze surveyed data. Results: According to customer-provider analysis, 6 attributes belong to 'problem unawareness' zone in which they are rated high by service providers but low by patients, and another 6 attributes belong to 'problem awareness' zone in which they are rated low by both groups. These attributes are considered to be improved with priority. Conclusion: Both patient group and service provider group have lots of different perceptions on most attributes that are examined, and the hospital to be studied is, in general, competitive in technical quality and less competitive in functional quality.

• Journal of Digital Convergence
• /
• v.10 no.11
• /
• pp.11-27
• /
• 2012

The purpose of this study was to suggest a guideline for systematic and practical critical success factors of the External IT audit. For this purpose, an integrated conceptual model is developed considers that the service quality, and the IS(Information Systems) success with a contingency viewpoint. The model is tested using 254 data of IS projects which procured the external IT auditing service in public sector of Korea. The results of this study are as follows. First, service quality attributes of responsiveness, reliability, and tangibility have positive influence on IS implementation process quality. Second, the external IT audit quality obviously contributes to IS implementation success considering both IS implementation process quality and IS system quality. However it has positive influence on the process quality directly and the system quality indirectly.

• The Journal of the Korea Contents Association
• /
• v.15 no.7
• /
• pp.477-488
• /
• 2015

This study investigates the association between non-audit services and audit quality, using a sample of firms in which audit services and non-audit services are provided by a same audit firm. This study extends previous studies by separating auditors into Big4 and Non-Big4 audit firms as each group may have different incentives to impair their independence. According to the empirical results, audit quality, proxied by absolute value of discretionary accruals has significant negative association with non-audit service fee for Non-Big4 audit firms, but not for Big4 audit firms, suggesting that Non-Big4 audit firms may impair their independence with increased non-audit service fees. Non-Big4 audit firms are known to be relatively small and local firms that might be highly economically dependent upon a specific client firm whereas Big4 audit firms are not. This results may be of interest to regulators and capital market investors and standard setters who concern a recent trend of increasing non-audit services that are provided by an audit firm which also provides audit service at the same time.

• Journal of Service Research and Studies
• /
• v.10 no.3
• /
• pp.67-80
• /
• 2020

The information system audit service has been recognized for its effectiveness in improving the management efficiency of informatization projects in the public sector and improving the quality of information systems. However, according to several recent studies, it is not very helpful in securing quality by indicating formal audit performance and incorrect functions or errors in a short audit period. So, if the effectiveness of audit is proved to ensure the quality of the information system from the perspective of the software life cycle and to successfully operate and maintain it, the use of audit for the successful construction of the information system will be an essential factor. Therefore, this study investigated whether the current audit service users are satisfied with the current information system audit and what they expect. If it is different from what was expected, the difference between expectations and performance was analyzed to improve user satisfaction, and a survey was conducted through interviews with experts in the information system field. Based on the empirical results through the questionnaire, in order to reduce the difference in expectations from the user's point of view in the information system audit service, a plan to improve the audit system suitable for the new audit environment was proposed.

• Journal of Information Technology Services
• /
• v.15 no.1
• /
• pp.113-129
• /
• 2016

Recently, as Information System projects tend to be more complex, the importance of Information System Audit increases. In the same context, the need for the resident IS Audit also increases, which is supposed to deal with the possible risks and urgent issues by providing the appropriate support and timely coordination during IS project. Basically, for the effective IS Audit, the IS audit team members should be able to understand such a business context as work characteristics, business knowledge, goals, and culture of the organization. The audit team members should also be able to share the various knowledge of Information Technology and audit procedure with the owner of the project. Especially, for the resident audit, it is more important to fill the gaps in expertise between project owner and audit team. However, any studies on the need of common knowledge base (knowledge complementarities) in the IS audit have not been done so far. The purpose of this study is to analyze whether the knowledge complementarity based on inter-organizational communication between the project owner and audit team members makes an effect on the fidelity and performance of IS audit. In order to do this, the relationship among inter-organizational communication and knowledge complementarity, the fidelity of IS audit service, and performance of IS audit has been analyzed, using Structural Equation Model. The result shows that all the relationship is significant, which means that knowledge complementarity between the two different interest groups should be an effective factor on the fidelity and performance of IS audit. This result implies that, for better quality of IS Audit service, how to acquire the knowledge complementarity between the project owner and Audit team should be considered seriously as well as systematically in the process of IS Audit.

• Journal of Korean Society for Quality Management
• /
• v.50 no.4
• /
• pp.735-749
• /
• 2022

Purpose: The purpose of this study is to investigate whether the Management Discussion and Analysis (MD&A) has an impact on auditors' audit efforts. MD&A is a means of disclosure that provides information about a company from the management's perspective in financial reporting. The MD&A is a standardized format of nonfinancial information that can be useful for the stake-holders. The auditors have incentives to utilize the nonfinancial information contained in the MD&A for their decision-making. We posit that the MD&A disclosure quality is associated with the level of audit efforts. Methods: We hand-collect the disclosure data from the Financial Supervisory Service of Korea (the Korean SEC). Results: By employing two measures of audit efforts, we document evidence that the quality of MD&A is associated with both audit hours and audit fees. Conclusion: It implies that the auditors perform intensive audit work for companies with high-quality disclosure of MD&A. The study contributes to the literature by providing the first approach to examine the association between the MD&A disclosure and audit efforts.