• 산경연구논집
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• 제6권1호
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• pp.17-26
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• 2015

Purpose - Ethical management connects corporate management outcomes and emphasizes organizational cooperation. It also links human resource management, auditing, and financial management to increase employee job satisfaction. A survey of American enterprises showed that employees with high ethical consciousness had greater job satisfaction and lower turnover. Research design, data, and methodology - Hypotheses and models based on previous studies were used to investigate the effects of ethical management on employee job satisfaction and turnover intentions. To examine hypotheses empirically, a questionnaire survey based on previous studies was administered to service business workers in Seoul. Results - The study investigated the effects of ethical management practices in relation to factors such as top management's willingness to put them into practice, their appropriateness and implementation within operations, and their influence on job satisfaction, and also examined the effects of job satisfaction on turnover intentions. Conclusions - Ethical management greatly influences job satisfaction and turnover intentions, providing organizational members with alternatives regarding ethical considerations, and to place a strong emphasis on management willingness and enterprise regulations and policies.

• Asian Journal of Business Environment
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• 제11권4호
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• pp.5-16
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• 2021

Purpose: This study aims to investigate the impact of auditor-client traffic convenience on accrual -based and real earnings management of the client firms. Research design, data and methodology: Using a sample of firms listed in Shanghai and Shenzhen Stock Exchanges over the period of 2007 to 2018, this paper empirically investigates the association between auditor-client traffic convenience and earnings management. We use three measures of auditor-client traffic convenience: railway traffic convenience, expressway traffic convenience, and air traffic convenience. The accrual-based earnings management is measured by abnormal accruals estimated by industry and year using the Modified Jones Model. Results: Findings indicate that traffic convenience is conducive to detecting and restraining positive accrual earnings management and real earnings management. After changing the measurement of independent variable and dependent variable, including potential omitted variables, the results are statistically unchanged. Further, the research shows that traffic convenience can not only improve audit quality, but also lead to higher fee premiums. Auditors didn't share with clients the cost reduction benefits caused by traffic convenience. Conclusions: Traffic convenience provides auditors with easy access to the client firms, alleviating the information asymmetry and improving corporate earnings quality. The findings have implications for regulators, audit practitioners and stakeholders.

• 유통과학연구
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• 제20권7호
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• pp.35-46
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• 2022

Purpose: This study examines the effect of distribution knowledge sharing on innovation ability using work ethic as a variable that strengthens this effect. Research design, data and methodology: This research was conducted on 283 auditors who work at the Small Public Accounting Firm (SPAF) in Indonesia. The research method used is a verification method with a quantitative approach. The sampling technique used is a non-probability sampling technique with a purposive sampling type. Furthermore, the data analysis technique used is PLS-SEM. Results: The results of the tests that have been carried out show that distribution knowledge sharing has a significant effect on the auditor's innovation ability. Other test results show that work ethic has a significant effect on innovation ability and work ethic strengthens the effect of distribution knowledge sharing on auditors' innovation ability. Conclusions: Auditors in Indonesia have implemented distribution knowledge sharing activities optimally followed by a maximum work ethic to encourage high innovation abilities that will be able to create new methods and ideas that can be useful for clients. This research is expected to provide distribution knowledge to auditors to be able to improve their abilities, especially in the field of auditing to increase their competence as auditors.

• 품질경영학회지
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• 제50권1호
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• pp.77-89
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• 2022

Purpose: In order to improve the audit quality of a company, an in-depth analysis is required to categorize the audit report in the form of a text document containing the details of the external audit. This study introduces a systematic methodology to extract keywords for each group that determines the differences between groups such as 'audit plan' and 'interim audit' using audit reports collected in the form of text documents. Methods: The first step of the proposed methodology is to preprocess the document through text mining. In the second step, the documents are classified into groups using machine learning techniques and based on this, important vocabularies that have a dominant influence on the performance of classification are extracted. In the third step, the association rules for each group's documents are found. In the last step, the final keywords for each group representing the characteristics of each group are extracted by comparing the important vocabulary for classification with the important vocabulary representing the association rules of each group. Results: This study quantitatively calculates the importance value of the vocabulary used in the audit report based on machine learning rather than the qualitative research method such as the existing literature search, expert evaluation, and Delphi technique. From the case study of this study, it was found that the extracted keywords describe the characteristics of each group well. Conclusion: This study is meaningful in that it has laid the foundation for quantitatively conducting follow-up studies related to key vocabulary in each stage of auditing.

• 한국인터넷방송통신학회논문지
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• 제13권3호
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• pp.9-15
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• 2013

최근 침입 탐지 시스템은 공격의 수가 극적으로 증가하고 있기 때문에 컴퓨터 네트워크 시스템에서 아주 중요한 기술이다. 어려운 침입에 대한 감시데이터를 분석하기 때문에 침입 탐지 방법의 대부분은 실시간적으로 침입을 탐지하지 않는다. 네트워크 침입 탐지 시스템은 개별 사용자, 그룹, 원격 호스트와 전체 시스템의 활동을 모니터링하고 그들이 발생할 때, 내부와 외부 모두에서 의심 보안 위반을 탐지하는 데 사용한다. 그것은 시간이 지남에 따라 사용자의 행동 패턴을 학습하고 이러한 패턴에서 벗어나는 행동을 감지한다. 본 논문에서 알려진 시스템의 취약점 및 침입 시나리오에 대한 정보를 인코딩하는 데 사용할 수 있는 규칙 기반 구성 요소를 사용한다. 두 가지 방법을 통합하는 것은 침입 탐지 시스템 권한이 있는 사용자 또는 센서 침입 탐지 시스템 (IDS)에서 데이터를 수집 RFM 분석 방법론 및 모니터링을 사용하여 비정상적인 사용자 (권한이 없는 사용자)에 의해 침입뿐만 아니라 오용을 탐지하기위한 포괄적인 시스템을 만든다.

• 기술경영경제학회:학술대회논문집
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• 기술경영경제학회 1998년도 제13회 하계학술발표회 논문집
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• pp.131-163
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• 1998

The interest in the evaluation of government-sponsored research institutes (GRIs) has increased markedly in Korea in 1990s; this is mainly because of the increasing needs 1) to improve the quality of R&D at GRIs, and 2) to reorient the GRIs' strategic position in Korean national innovation systems due to the enhancement of R&D capabilities of private companies and universities during last decade. As a first attempt to diagnose the managerial and strategic issues of GRIs, a Multi-Ministerial Evaluation Committee was established as an ad hoc task force under the Prime Minister's Office in 1991. According to the recommendations of the committee, the Ministry of Science and Technology (MOST) to which most of GRIs were affiliated, made it a rule to evaluate the annual performance of GRIs since 1992. This paper examines the recent experience of MOST's evaluation of Government-sponsored Research Institute in Korea. After several years'efforts of Science & Technology Policy Institute(STEPI) to build prospective evaluation systenL MOST decided to apply two supplementary approaches for the evaluation of GRIs; one is summative annual evaluation and the other is formative 3-year evaluation. The annual evaluation system that is designed as a temporary measure is to monitor and to guide the self-evaluation activities of GRIs. In the process of annual evaluation, MOST tries to minimize its direct involvement, and allows each GRI to develop self-evaluation system that is most appropriate for the unique characteristics of the institute. If there exist urgent issues under scrutiny, however, it can be incorporated and examined by a group of external experts as special issues in the annual evaluation system. The aim of 3-year evaluation is both to examine the past performance of each GRI and to investigate whether the strategic role of each GRI is viable in the future. Its major focus, however, lies not on auditing past performance but on strengthening future strategic position of each GRI. The MOST designates a group of evaluation experts with appropriate knowledge and competence as members of the General Evaluation Committee for one year. With the help of STEPI, a specialized research institute for R&D evaluation, the General Evaluation Committee develops methodology and procedures for the actual evaluation of GRIs. Based on the evaluation reports and recommendations from the General Evaluation Committee, the MOST develops various policy measures for strengthening GRIs.