• Journal of the Korea Academia-Industrial cooperation Society
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• v.9 no.5
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• pp.1460-1466
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• 2008

The purpose of this study is to verify how the accounting information of a bankrupt firm which is defined as a dishonor, an impaired total capital, a poor financial performance of a business, a rejection of auditor's opinion and an incongruity of auditor's opinion differs from that of a healthy firm on the basis of the index of financial affairs if the accounting information released by KOSDAQ is valuable. The sampling firms consists of 45 KOSDAQ firms that went bankrupt from 2000 to 2007 and 45 healthy firms which are selected in accordance with the sizes of assets. It has also selected the 30 sampling firms for the confirmation of the model in the same way. According to the result of the in-depth analysis, the variables related to security among the 17 indexes of financial affairs that have been used in this study for 5 years show a noticeable difference between a bankrupt firm and a healthy one. The accuracy of failed firms using this model for confirmation demonstrates 76.7% in 5 years before the bankruptcy, 76.7% in 4 years before that, 65.0% in 3 years before it, 76.7% in 2 years, 88.3% in 1 year. This data shows that the process from a healthy firm to a bankrupt one has progressed gradually and confirms the value of the index of financial affairs, exhibiting the accuracy with 83.8% of a presuming sample and 76.7% of a confirming sample for 5 years.

• Journal of IKEEE
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• v.19 no.3
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• pp.415-423
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• 2015

The DO-178C guide, which is referenced as the software development guide when a certification of the airworthiness in the commercial airplane is acquired by FAA in US, is recently referenced for the local military aircraft airworthiness. This indicates that when the auditor of the military aircraft airworthiness looks over the software development documents, the auditor reviews if all of the documents are verified in accordance with the DO-178C guide. However, when we developed the military aircraft intercom, We developed its control software in accordance with the CMMI level 3, since there were no requirements for the compliance of the DO-178C guide. Therefore, When we consider the airworthiness of this intercomm system, The analysis for how much the software development based on the CMMI level 3 is different from the DO-178C guide is needed to prepare the essential software documents additionally. Thus, This study analyzes the differences between CMMI level 3 and DO-178C guide and provides that which data on the CMMI level 3 is necessary for the compliance of the aircraft airworthiness comparing with the DO-178C. The analyzed result can be applied at the software development of the other military aircraft avionics equipment based on the CMMI model environment considering the compliance of the military aircraft airworthiness.

• Journal of Korean Society of Disaster and Security
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• v.13 no.3
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• pp.29-43
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• 2020

The purpose of this study was to identify the priority of the ISO auditors' specialized knowledge and job skills required to perform their duties, along with their personal characteristics, in order to enhance field-based auditing capability. For achieving the objectives of the study, the questionnaire consisted of a total of 50 competency factors, adding personal characteristics area to the ISO 19011-based specialized knowledge and job skills areas and the survey was conducted on the currently active ISO auditors with a five-point recert scale. Based on the results of the survey, the importance and present of ISO auditors in 3 competency areas were verified statistically significant difference through a t-test. The top priority and next priority competency factors for the overall competency and each competency areas were obtained through the Borich coefficient and the Locus for Focus Model. Considering the top priority competency factors in each competency areas identified from the study results, it can help develop related auditing curriculum. for improving the auditors' competency, and furthermore, it is expected to help strengthen ISO management system including quality, health & safety, environment and business continuity for companies.

• Journal of the Korea Convergence Society
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• v.13 no.1
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• pp.341-348
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• 2022

This study analyzed the accounting conservatism of companies listed on KONEX. The analysis of the existing accounting conservatism presents the analysis results for the KOSPI market or the KOSDAQ market. However, in July 2013, Korea opened a new publicly traded market called KONEX, which has been continuously operated to increase the possibility of SMEs' financing. However, research on KONEX has not been conducted relatively actively, and the current prior research is also focused on earnings management. This study differs from previous studies in that it analyzes accounting conservatism, which is one of the accounting policies. For this purpose, the period from 2014 to 2020 was set as the analysis period, and empirical analysis was conducted using the asymmetric timeliness models, Ball and Shivakumar (2005) and Basu (1997). As a result of the analysis, conditional conservatism was also confirmed in the KONEX market. That is, it was confirmed that the timeliness of the bad news was higher than the good news. Second, no significant difference was found in the results of analyzing whether there is a difference in the conservatism of KONEX companies according to the size of the auditor. In other words, it was confirmed that the size of the auditor in the KONEX market is not a significant variable. This study expanded the existing research in that it analyzed accounting policies targeting the KONEX market.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.15 no.11
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• pp.2381-2390
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• 2011

This paper presents the effective and detailed secure monitoring method being used based on Secure OS. For this, the detailed secure log of process, object, user's command and database query in task server are collected by 3 kinds of log collecting module. The log collecting modules are developed by ourselves and contained as constituents of security system. Secure OS module collects process and system secure log of objective unit, Backtracker module collects user's command session log, SQLtracker module collects database query in details. When a system auditor monitors and traces the behaviour of specified user or individual user, the mutual connection method between the secure logs can support detailed auditing and monitering effectively.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.223-231
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• 2020

This research aims to examine (1) the effect of carbon emission disclosure on firm value, (2) the effect of good corporate governance on firm value, (3) the mediating role of financial performance between carbon emission disclosure and firm value, and (4) the mediating role of financial performance between good corporate governance and firm value. The research sample includes 43 mining, agro, and manufacturing firms listed in the Indonesian Stock Exchange over the 2015-2017 period. Carbon emission disclosure is measured by an indicator of the Global Reporting Initiative Series of Environmental Aspect. Good corporate governance is measured by the corporate governance score of shareholder rights, boards of directors, outside directors, audit committee and internal auditor, and disclosure to investors. Financial performance is measured by return on assets, while firm value is measured by Tobin's Q. Data analysis uses the structural equation modeling. The result shows carbon emission disclosure and good corporate governance have no direct effect on firm value. On the other hand, financial performance mediates the effect of carbon emission disclosure and good corporate governance on firm value. It shows that higher carbon emission disclosure and good corporate governance are meaningless for the investor if they do not give any financial performance improvement.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.1167-1174
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• 2020

This study aims to evaluate the effect of computerized tax services in improving tax performance by moderating governance principles in Jordanian tax income departments. The study is based on a questionnaire distributed to income tax auditors, who were chosen by the simple random sampling method, so that 170 questionnaires were subjected to statistical analysis. The study models were formulated in the form of simple and multiple regression equations to test the hypotheses of the study, in addition to relying on One Sample T-test to calculate the mean of questionnaire answers. The most prominent research results is that the application of tax governance principles through the provision of computerized tax services is reflected in the increase in confidence between taxpayers and income tax departments, the efficiency of tax performance, and tax proceeds. Also, the study pointed out the importance of the income tax departments to prepare strategic plans regarding the development and the follow-up of modern technologies related to computerized tax services. It especially regards linking and collecting tax from taxpayers such as via electronic tax payment and collection system, in order to ensure the speed of completion, accuracy of calculation, and raising the efficiency of tax performance.

• Korean Management Science Review
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• v.21 no.1
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• pp.57-76
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• 2004

The development of informational technology has lead to a sharp change in not only the existing way of operations and management, but the way of human life or thinking as well. Those shifts of the paradigm in information technology have also affected Individuals to the organizational structure. A series of unexpected problems was, however, accompanied by the advance in informational technology, which had broaden its own area of application. Those problems include the losses of property or data the malfunction of systems and their wastefulness would result in, continuous increases in computer crimes, reliability and efficiency of the functional process with the development of information systems, such as the processing problems of inaccurate data, economical issues, and subjects related to safety, as interruptions of privacy, which would result from lots of one's exposure to the drains of personal information. Accordingly, Auditors' roles of information systems, for now, is more important than anything else in that they are responsible for the objective assessment of relevance and effectiveness of internal control systems under the environment of information systems. The objective of the study is, so as to obtain safety of information systems： First, to provide data to line-design internal control systems after finding internal control factors to prevent and eliminate the risks of information systems. Second, to evaluate the priorities of internal control factors with their effective management being considered as the key to settle the problems of risks of information systems. Third, to discriminate what factors affect In evaluating the relative degrees of Importance of internal control factors.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.9 no.4
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• pp.1404-1423
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• 2015

In smart grid, electricity consumption data may be handed over to a third party for various purposes. While government regulations and industry compliance prevent utility companies from improper or illegal sharing of their customers' electricity consumption data, there are some scenarios where it can be very useful. For example, it allows the consumers' data to be shared among various energy resources so the energy resources are able to analyze the data and adjust their operation to the actual power demand. However, it is crucial to protect sensitive electricity consumption data during the sharing process. In this paper, we propose a fine-grained access control scheme (FAC) with efficient attribute revocation and policy updating in smart grid. Specifically, by introducing the concept of Third-party Auditor (TPA), the proposed FAC achieves efficient attribute revocation. Also, we design an efficient policy updating algorithm by outsourcing the computational task to a cloud server. Moreover, we give security analysis and conduct experiments to demonstrate that the FAC is both secure and efficient compared with existing ABE-based approaches.

• Journal of Information Technology Services
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• v.5 no.2
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• pp.59-78
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• 2006

This research is to suggest the factor which is effecting on the information system audit fidelity in the perspective of audit procurer, to develop the measure to evaluate it, to investigate the audit performance and project performance for comparison the audit fidelity between the audit teams. As the analysis results, we found that the audit service factors can be divided to the expert knowledge of auditor and the project attributes itself. It means these factors are the major measures for the audit fidelity. In this research, the hypothesis of this study model is verified throughout the factor and corelation analysis, and the structured equation model is applied. Analysis results show that all relations between the factors are significant statistically. The audit service factors has an effect on audit fidelity. Also the information system audit fidelity can be affect on the project performance, audit performance and customer satisfaction. So, in conclusion, we need to judge closely the audit service factors affecting the audit fidelity for the enhancement of the project performance, audit performance and customer satisfaction.