• Title/Summary/Keyword: Evidence Management

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The Mediating Role of Perceived Risk in the Relationships Between Enduring Product Involvement and Trust Expectation (지속적 제품관여도와 소비자 요구신뢰수준 간의 영향관계: 인지된 위험의 매개 역할에 대한 실증분석을 중심으로)

  • Hong, Ilyoo B.;Kim, Taeha;Cha, Hoon S.
    • Asia pacific journal of information systems
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    • v.23 no.4
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    • pp.103-128
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    • 2013
  • When a consumer needs a product or service and multiple sellers are available online, the process of selecting a seller to buy online from is complex since the process involves many behavioral dimensions that have to be taken into account. As a part of this selection process, consumers may set minimum trust expectation that can be used to screen out less trustworthy sellers. In the previous research, the level of consumers' trust expectation has been anchored on two important factors: product involvement and perceived risk. Product involvement refers to the extent to which a consumer perceives a specific product important. Thus, the higher product involvement may result in the higher trust expectation in sellers. On the other hand, other related studies found that when consumers perceived a higher level of risk (e.g., credit card fraud risk), they set higher trust expectation as well. While abundant research exists addressing the relationship between product involvement and perceived risk, little attention has been paid to the integrative view of the link between the two constructs and their impacts on the trust expectation. The present paper is a step toward filling this research gap. The purpose of this paper is to understand the process by which a consumer chooses an online merchant by examining the relationships among product involvement, perceived risk, trust expectation, and intention to buy from an e-tailer. We specifically focus on the mediating role of perceived risk in the relationships between enduring product involvement and the trust expectation. That is, we question whether product involvement affects the trust expectation directly without mediation or indirectly mediated by perceived risk. The research model with four hypotheses was initially tested using data gathered from 635 respondents through an online survey method. The structural equation modeling technique with partial least square was used to validate the instrument and the proposed model. The results showed that three out of the four hypotheses formulated were supported. First, we found that the intention to buy from a digital storefront is positively and significantly influenced by the trust expectation, providing support for H4 (trust expectation ${\rightarrow}$ purchase intention). Second, perceived risk was found to be a strong predictor of trust expectation, supporting H2 as well (perceived risk ${\rightarrow}$ trust expectation). Third, we did not find any evidence of direct influence of product involvement, which caused H3 to be rejected (product involvement ${\rightarrow}$ trust expectation). Finally, we found significant positive relationship between product involvement and perceived risk (H1: product involvement ${\rightarrow}$ perceived risk), which suggests that the possibility of complete mediation of perceived risk in the relationship between enduring product involvement and the trust expectation. As a result, we conducted an additional test for the mediation effect by comparing the original model with the revised model without the mediator variable of perceived risk. Indeed, we found that there exists a strong influence of product involvement on the trust expectation (by intentionally eliminating the variable of perceived risk) that was suppressed (i.e., mediated) by the perceived risk in the original model. The Sobel test statistically confirmed the complete mediation effect. Results of this study offer the following key findings. First, enduring product involvement is positively related to perceived risk, implying that the higher a consumer is enduringly involved with a given product, the greater risk he or she is likely to perceive with regards to the online purchase of the product. Second, perceived risk is positively related to trust expectation. A consumer with great risk perceptions concerning the online purchase is likely to buy from a highly trustworthy online merchant, thereby mitigating potential risks. Finally, product involvement was found to have no direct influence on trust expectation, but the relationship between the two constructs was indirect and mediated by the perceived risk. This is perhaps an important theoretical integration of two separate streams of literature on product involvement and perceived risk. The present research also provides useful implications for practitioners as well as academicians. First, one implication for practicing managers in online retail stores is that they should invest in reducing the perceived risk of consumers in order to lower down the trust expectation and thus increasing the consumer's intention to purchase products or services. Second, an academic implication is that perceived risk mediates the relationship between enduring product involvement and trust expectation. Further research is needed to elaborate the theoretical relationships among the constructs under consideration.

An Empirical Study of Social Network Service (SNS) Continuance: Incorporating the Customer Value-Satisfaction-Loyalty Model into the IS Continuance Model (소셜 네트워크 서비스(SNS)의 지속이용의도에 관한 연구: IS 지속이용모델과 고객 가치-만족-충성도 모델의 통합적 접근)

  • Choi, Sujeong
    • Asia pacific journal of information systems
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    • v.23 no.4
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    • pp.1-28
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    • 2013
  • Given that smartphone-based social network services (SNS), such as KakaoStory is now being widely used as a way for people to connect and communicate with each other, this study examines key factors leading to the continued use of SNS. People have been using PC-based SNS, such as Cyworld, for years are now using smartphone-based SNS, such as KakaoStory. KakaoStory developed by KakaoTalk has rapidly grown up as the largest smartphone-based SNS in Korea as smartphone penetration increases. It is more difficult for firms to maintain their current users over time in that alternative SNSs satisfying people's new needs are constantly emerging and evolving. In this sense, one of the most challenging issues for SNS firms is how to retain their current users in the long run. However, there are few empirical studies on this issue. Applying the IS continuance model proposed by Bhattacherjee [2001], this study explores key determinants of users' smartphone-based SNS continuance intention. The model suggests that perceived usefulness and user satisfaction are the key determinants of IS continuance intention. However, the model includes only the utilitarian value that users can obtain through the use of smartphone-based SNS, by considering perceived usefulness. Therefore, the study attempts to extend the IS continuance model by considering hedonic and social values simultaneously. More specifically, we consider subjective norms as social value that are proposed by the theory of reasoned action and the theory of planned behavior. We also consider perceived enjoyment as hedonic value that is emphasized as a key factor influencing users' behavior intention and actual behavior, particularly in the context of hedonic IS use. By considering the three values in our model simultaneously, we could offer a deeper understanding of smartphone-based SNS continuance. That is, this study could offer an explanation of how each value is associated with user satisfaction and SNS continuance intention. The customer value-satisfaction-loyalty model can strengthen the assertion that smartphone-based SNS continuance intention is determined by various different types of customer values, such as utilitarian, hedonic, and social ones. Moreover, the model provides a theoretical basis for the assertion that customer values lead to increased loyalty via customer satisfaction. In this regard, we theorize that SNS continuance intention is influenced by users' various values, namely perceived usefulness, perceived enjoyment, and subjective norms, via user satisfaction. To test the proposed research model and hypotheses, we conducted a partial least squares analysis using a total of 253 data collected on the users of smartphone-based SNS (i.e., KakaoStory). The key findings are as follows: First, it has been found that SNS continuance intention considerably depends on user satisfaction. Second, user satisfaction is determined by confirmation, perceived usefulness, and perceived enjoyment. Third, concerning the effects of the three values on SNS continuance intention, only perceived enjoyment regarded as hedonic value was statistically significant. That is, perceived usefulness considered as utilitarian value and subjective norms considered as social value had no effect on SNS continuance intention. Finally, our results indicate that confirmation increases perceived usefulness, perceived enjoyment, and user satisfaction. The results reconfirm the effectiveness of IS continuance model in predicting smartphone-based SNS continuance intention. Moreover, the results demonstrate that perceived enjoyment reflecting hedonic value is the most important predictor of SNS continuance intention. Therefore, it is imperative for firms to meet SNS users' hedonic value to retain them in the long run. Meanwhile, we could not find any empirical evidence to support the assertion that subjective norms are associated with user satisfaction and SNS continuance intention. The results lead us to conclude that when users have enough direct experience in SNS use, subjective norms have no effect on SNS continuance intention. Discussions and implications of the results are provided.

A Study on the Information Gathering Function of Research and Development Laboratories Established within Industrial Firms (산업체 부설연구소의 정보기능에 관한 연구)

  • Cho In Sook
    • Journal of the Korean Society for Library and Information Science
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    • v.16
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    • pp.281-327
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    • 1989
  • This dissertation is presented in two major parts. The first part presented in Chapter 3 attempts to verify the major hypothesis of the present study that the research and development laboratories(hereafter referred to R&D laboratories), establishd withine industrial firms to develop new technologies needed for their own industrial activities, may have another but very important functions to bring information on the externally generated technologies to attention of their respective management decision makers, eventually resulting in the transfer of technology; and such information functions of the R&D laboratories may be better performed by well-organised laboratories than by poorly-organised ones. The second part presented in Chapters 4, 5, 6 and 7 discusses, after the preceding hypotheses has been verified, some desirable situations of the R&D laboratories in facilitating the flow of information on new technologies developed in the world into their industrial firms, centering on the organisational positions and the major fields of interest of the person in charge of the R&D centers, services of the library and technological information office supporting the R&D laboratories, and frequencies of direct contacts of research and development workers with experts in the world and of participation in various conferences, seminars, workshops, exhibitions, etc. Now that there is no recognised instrument and method available for direct measurement of volume of technological information transfered into a particular industrial firm, the number of technologies introduced into a given firm is employed in the present study as an analogous parametre indicating volume of technological information transfered into the firm during a particular period of time. A logical attempt to justify the use of the indirect paramentre is made in Chapter two. vidences needed to verify the hypotheses of the present study are collected through the various publications of the Korea Industrial Research Institutes and other agencies and institutions related to industrial research activities, and through responses to the questionnaire posted to a sample of the 66 R&D laboratories on 6 May 1987 and returned by 30 August of the same year. Some findings and conclusions made in the study are summarised as follows: (1) More information on externally developed technologies flows into the industrial firm with a R&D laboratory of its own than into the industrial firm without one, and naturally, more chances of transfer of technologies are given to the former than to the latter (see 3. 2) (2) After establishing an R&D laboratory, more technological information flows into the industrial firm than before establishing one (see 3. 3) (3) More technological information flows into the industrial firm with a well-organised R&D laboraory than into the firm with a poorly-organised one (see 3. 4) (4) More technological information flows into the ndustrial firm where the director of its R&D laboratory has status qualified to participate in the highest managerial decision making processes of the firm than into the industrial firm where the director does not have such status (see 4. 2) (5) More technological information flows into the industrial firm where the director of R&D laboratory does not hold other positions within the firm than into the industrial firm where the director holds other positions (see 4.3) (6) There is evidence showing that quantities of technological information transfered into industriali firms vary with the case that the major background of the director of the R&D laboratory is the same as the main field of R&D activities of his or her laboratery, the case that the director's background is partly related to the field of R&D activities of the laboratory, and the case that the director's major background is different from the field of R&D activities of the laboratory (see 4.4) (7) More technological information flows into the industrial firm with the director of its R&D laboratory appointed from among professional research and development workers than into the industrial firm with the director of its R&D laboratory appointed from among general managers (see 4.5) (8) More technological information flows into the industrial firm with its R&D laboratory which has established a library service unit within its own jurisdiction than into the industrial firm with its R&D laboratory which has established a library service unit within its own jurisdiction than into the industrial firm with its R&D laboratory which uses a library within the firm but outside the laboratory (see 5. 1) (9) More echnological information flows into the industrial firm with a technological information office of its own than into the industrial firm without such an office (see 5. 2) (10) More technological information flows into the industrial firm with a large research and development staff in its R&D laboratory than into the industrial firm with a small staff in its R&D laboratory (see 5. 2) (11) More technological information flows into the industrial firm with its R&D laboratory whose staff members more frequently contact experts in the conferences, seminars, symposiums, and workshops held in foreign countries and novelties in the world's major exhibitions than into the industrial firm with its R&D laboratory whose staff members less frequently contact such experts and novelties (see 6. 2 ; 6. 3)

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A Study on Clinical Features and Pharmacologic Treatment Outcomes of Patients with Trigeminal Neuralgia (삼차신경통의 임상 소견과 약물 치료에 관한 연구)

  • Ko, Yu-Jeong;Kim, Kyun-Yo;Hur, Yun-Kyung;Choi, Jae-Kap
    • Journal of Oral Medicine and Pain
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    • v.34 no.2
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    • pp.207-216
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    • 2009
  • Trigeminal neuralgia is defined "a sudden, usually unilateral, severe, brief, stabbing, recurrent pain in the distribution of one or more branches of the fifth cranial nerve". The initial treatment of choice for trigeminal neuralgia is medical therapy. In patients with medically intractable pain or intolerable medication side effects, invasive therapeutic approaches are often necessary. Based on the amount of evidence and estimated efficacy, carbamazepine is the drug of choice in the management of trigeminal neuralgia. In case of insufficient or no response to carbamazepine, second-line drugs can be added. In this study, the author tried to review and analyzed the cases of 90 patients whom had visited for treatment of trigeminal neuralgia at the Department of Oral Medicine, Kyungpook National University Hospital from 2003 to 2008. The results were as follows: 1. Trigeminal neuralgia was significantly more common with advancing age, and nearly twice as common in women than men (ratio of 2.1:1) 2. The maxillary branch of the trigeminal nerve involved most often (51.1%), and the right side of the face is affected more commonly than the left (ratio of 2.9:1). 3. 85(94.4%) patients had experiences visiting medical or dental specialties before being referred to the Department of Oral Medicine. 4. 40(44.4%) patients with trigeminal neuralgia had systemic diseases. 5. Treatment with carbamazepine monotherapy was satisfactory initially in 69(76.7%) the patients, and the mean daily dose of carbamazepine was 402.9mg. On the other hand, 16(17.8%) patients expressed effectiveness after combination therapy of carbamazepine and other drugs. 6. Of the 69 patients who had a good initial response to carbamazepine monotherapy, 18 patients became resistant, so that combination therapy of carbamazepine and other drugs were necessary. 7. 54(60%) patients developed side effects such as dizziness, drowsiness, nausea, vomiting, blood dyscrasias, skin rash and constipation, and 11 of the patients decided to stop tmedicaion due to side effects.

Evaluation of the Nutrition Status and Metabolic Syndrome Prevalence of the Members according to the Number of Household Members based on the Korea National Health and Nutrition Examination Survey (2013-2014) (국민건강영양조사(2013-2014년) 자료에 근거한 가구원수별 구성원의 영양상태 및 대사증후군 유병율 평가)

  • Lee, Jin-Young;Choi, Soo-Kyong;Seo, Jung-Sook
    • Korean Journal of Community Nutrition
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    • v.24 no.3
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    • pp.232-244
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    • 2019
  • Objectives: This study evaluated the nutritional status and prevalence of metabolic syndrome of the people who participated in the KNHANES according to the number of household members. They were assessed by using information from the 2013~2014 Korea National Health and Nutrition Examination Survey (KNHANES). Methods: A total of 6,088 persons aged 19 years and over participated in 2013~2014 KNHANES, and they were classified into three groups according to the number of household members (single-person, two-person, three-person & over). The dietary behavior, nutritional status, health-related factors and the prevalence of metabolic syndrome of the subjects were investigated with using information from the survey questionnaires of KNHANES. The nutrient intake data of the subjects were obtained by the 24-hour recall method and this was analyzed for evaluating the nutrition adequacy ratio and the index of nutritional quality. The prevalence of metabolic syndrome among the subjects, and according to the study groups, was estimated using the blood and physical measurement data of the subjects. Results: As for EQ-5D index available for all the health states generated by the EQ-5D descriptive system, the single-person household member was the lowest among all the household types. The index of nutrition quality for protein, crude fiber, calcium, phosphorus, potassium, riboflavin and vitamin C in the single-person household was lower than that of the two-person or the three-person and over households (p<0.001). The mean adequacy ratio of single-person households was significantly decreased compared with that of the other types of households (p<0.001). The prevalence of metabolic syndrome was higher in the single-person households than that in the multiple-person households (p<0.001). Conclusions: These results showed that dietary behaviors, nutrition status and health status might be influenced by the number of household members. The results from this study would be useful for improving Korean people's dietary life and health status by implementing evidence-based, specialized intervention for the members of diverse types of households.

A Review of Salvage Archaeology in Korea and a Joint Research and Excavation Plan for North Korean Cultural Heritage (남북 문화유산 조사 현황과 공동조사를 위한 제언)

  • Choi, Jongtaik;Seong, Chuntaek
    • Korean Journal of Heritage: History & Science
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    • v.52 no.2
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    • pp.20-37
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    • 2019
  • Three Inter-Korea summits and a North Korea-USA summit that were previously unexpected provide a basis for an optimistic outlook for the future development of Korean archaeology. While Korean archaeology has witnessed a great advance since the mid-20th century, it also exhibits significant weaknesses in explaining cultural changes in prehistory and the early historical period in the Korean Peninsula due to the paucity of information on archaeological evidence of North Korea. Recent development of favorable conditions for research and excavations of North Korean cultural heritage could be a valuable opportunity for Korean archaeology to overcome the current adversity. Especially, given the expected large-scale SOC industrial project in North Korea, we need to prepare for the systematic research and excavation of archaeological materials. The present essay attempts to provide a suggestion for the joint archaeological expeditions to excavate and manage cultural resources in North Korea based on a critical review of previous salvage excavations in South Korea, such as those conducted before the construction of the Korean rapid transit railway system (KTX). We suggest that professional archaeologists should be included in the project and oversee the planning and design of road and railway constructions and other SOC projects in order to minimize the cost of trial and error processes that were well exemplified by the KTX salvage excavations. The Korean Archaeological Society and North Korean Archaeological Society may organize a common association that will supervise joint archaeological expeditions. Importantly, The Korean Archaeological Society and other related institutions should prepare to build an organization that conducts impending archaeological excavation in North Korea. While we likely face challenges and difficulties during the various stages of archaeological research and excavations in North Korea, only through thorough and systematic preparation can we avoid the destruction of valuable cultural heritage and find an opportunity for the further development of Korean archaeology.

Clinical Practice Guideline for Cardiac Rehabilitation in Korea

  • Kim, Chul;Sung, Jidong;Lee, Jong Hwa;Kim, Won-Seok;Lee, Goo Joo;Jee, Sungju;Jung, Il-Young;Rah, Ueon Woo;Kim, Byung Ok;Choi, Kyoung Hyo;Kwon, Bum Sun;Yoo, Seung Don;Bang, Heui Je;Shin, Hyung-Ik;Kim, Yong Wook;Jung, Heeyoune;Kim, Eung Ju;Lee, Jung Hwan;Jung, In Hyun;Jung, Jae-Seung;Lee, Jong-Young;Han, Jae-Young;Han, Eun Young;Won, Yu Hui;Han, Woosik;Baek, Sora;Joa, Kyung-Lim;Lee, Sook Joung;Kim, Ae Ryoung;Lee, So Young;Kim, Jihee;Choi, Hee Eun;Lee, Byeong-Ju;Kim, Soon
    • Journal of Chest Surgery
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    • v.52 no.4
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    • pp.248-329
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    • 2019
  • Background: Though clinical practice guidelines (CPGs) for cardiac rehabilitation (CR) are an effective and widely used treatment method worldwide, they are as yet not widely accepted in Korea. Given that cardiovascular disease is the second leading cause of death in Korea, it is urgent that CR programs be developed. In 2008, the Government of Korea implemented CR programs at 11 university hospitals as part of its Regional Cardio-Cerebrovascular Center Project, and 3 additional medical facilities will be added in 2019. In addition, owing to the promotion of CR nationwide and the introduction of CR insurance benefits, 40 medical institutions nationwide have begun CR programs even as a growing number of medical institutions are preparing to offer CR. The purpose of this research was to develop evidence-based CPGs to support CR implementation in Korea. Methods: This study is based on an analysis of CPGs elsewhere in the world, an extensive literature search, a systematic analysis of multiple randomized control trials, and a CPG management, development, and assessment committee comprised of 33 authors-primarily rehabilitation specialists, cardiologists, and thoracic surgeons in 21 university hospitals and 2 general hospitals. Twelve consultants, primarily rehabilitation, sports medicine, and preventive medicine specialists, CPG experts, nurses, physical therapists, clinical nutritionists, and library and information experts participated in the research and development of these CPGs. After the draft guidelines were developed, 3 rounds of public hearings were held with staff members from relevant academic societies and stakeholders, after which the guidelines were further reviewed and modified. Results: CR involves a more cost-effective use of healthcare resources relative to that of general treatments, and the exercise component of CR lowers cardiovascular mortality and readmission rates, regardless of the type of coronary heart disease and type and setting of CR. Conclusion: Individualized CR programs should be considered together with various factors, including differences in heart function and lifestyle, and doing so will boost participation and adherence with the CR program, ultimately meeting the final goals of the program, namely reducing the recurrence of myocardial infarction and mortality rates.

Single Dose Oral Toxicity Test of Water Extract of Corni Fructus in ICR Mice (ICR 마우스를 이용한 산수유 건피 추출물의 단회 경구투여 독성시험)

  • Hwang-Bo, Hyun;Kwon, Da Hye;Kim, Min Young;Ji, Seon Yeong;Choi, Eun Ok;Kim, Sung Ok;Jeong, Ji-Suk;Hong, Su Hyun;Choi, Sung Hyun;Park, Cheol;Choi, Yung Hyun
    • Journal of Life Science
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    • v.29 no.1
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    • pp.112-117
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    • 2019
  • Herbal medicines are widely used as therapeutic products in many countries. Corni fructus (CF), the dried ripe sarcocarp of Cornus officinalis Sieb. et Zucc (Cornaceae), has been used for thousands of years in traditional medicine and has been reported to be effective for the prevention and treatment of various diseases, such as kidney diseases and diabetes. Recent research on CF has documented a wide spectrum of therapeutic properties, which include anti-inflammatory, ant-oxidative, immunomodulatory, and anti-cancer effects. However, there is no information on its safety. Therefore, in this study, the toxicity of water extract of CF to ICR mice was investigated. The mice received a single dose of water extract of CF (1,000, 2,000, and 5,000 mg/kg of body weight) via the oral route. Mortality, clinical signs, body weight changes, gross findings, and weights of the principal organs after 14 d were then assessed. The results revealed no adverse effects of CF as determined by clinical signs, body weights, or organ weights and no gross pathological findings in any of the treatment groups. These results suggest that the 50% lethal dose and approximated lethal dose of CF extract is over 5,000 mg/kg. The findings provide scientific evidence for the safety of CFs.

Predicting Healthy Lifestyle Patterns in Older Community Dwelling Adults: A Latent Profile Analysis (잠재프로파일 분석을 활용한 한국 노인 라이프스타일 유형화와 영향요인 분석)

  • Park, Kang-Hyun;Yang, Min Ah;Won, Kyung-A;Park, Ji-Hyuk
    • Therapeutic Science for Rehabilitation
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    • v.10 no.2
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    • pp.75-93
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    • 2021
  • Objective : The aim of this study was to identify subgroups of older adults with respect to their lifestyle patterns and examine the characteristics of each subgroup in order to provide a basic evidence for improving the health and quality of life. Methods : This cross-sectional study was conducted in South Korea. Community-dwelling older adults (n=184) above the age of 65 years were surveyed from April 2019 to May 2019. This study used latent profile analysis to examine the subgroups. Chi-squared (χ2) and multinomial logistic regression measures were then used to analyze individual characteristics and influencing factors. Results : The pattern of physical activity which is one of the lifestyle domains in elderly was categorized into three types: 'passive exercise type (31.1%)', 'low intensity exercise type (54.5%)', and 'balanced exercise type(14.5%)'. Activity participation was divided into three patterns: 'inactive type (12%)', 'self-management type (61%)', and 'balanced activity participation type (27%)'. In terms of nutrition, there were only two groups: 'overall malnutrition type (13.5%)' and 'balanced nutrition type (86.5%)'. Furthermore, as a result of the multinomial logistic regression analysis to understand the effects of lifestyle types on the health and quality of life of the elderly, it was confirmed that the health and quality of life were higher in those following an active and balanced lifestyle. In addition, gender, education level and residential area were analyzed as predictive factors. Conclusion : The health and quality of life of the elderly can be improved when they have balanced lifestyle. Therefore, an empirical and policy intervention strategy should be developed and implemented to enhance the health and quality of life of the elderly.

A Study on the Effect of the Thematic Audit Review on Conservative Accounting of Unbilled Revenue (테마감리가 미청구공사의 보수적 회계처리에 미치는 영향에 관한 연구)

  • Park, Yeon Ho;Um, Jae Yeon;Jeon, Seong Il
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.16 no.2
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    • pp.177-188
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    • 2021
  • On December 2015, Financial Supervisory Service(FSS) announced the four key thematic audit review areas, one of them is an appropriation of unbilled revenue. Accounting of unbilled revenue is intertwined with a percentage of completion, that is concerned about discretionary decision by manager. Therefore, if manager motivated by income-increasing manipulation is exaggerating percentage of completion, unbilled revenue is excessively recognized. This problem is caused the serious accounting issues(e.g., shock at a loss for 2013 fiscal year by some construction firms, malpractice of accounting in order-made production industry). Distrust of accounting was grown because the shipbuilding and construction industries successively went poor management and bad accounting of them is revealed. Those accounting issues were the trigger for problem recognition of unbilled revenue, they were background for the designation of appropriation unbilled revenue as thematic audit review areas by FSS. Therefore, this study verified effectiveness of thematic audit review by empirically analyzing whether designation of thematic audit review makes the firm increases conservative behavior. Conservative accounting is estimated by using Basu(1997) model. We analyzed the effect of the thematic audit review on conservative accounting of unbilled revenue by comparing with reflecting unbilled revenue or not. The sample for test consists of firm-years the manufacturing and construction industries from 2012 to 2017. The test results of this study suggested that the conservative accounting of unbilled revenue after designation of the thematic audit review was significantly increased. We also tested again by classifying whether or not it is construction industry. We found that construction industry is more conservative than the other industry only for the designated year of the thematic audit review, otherwise there was not any evidence for significantly increasing conservatism. This study contributes to the literature by empirically analysing relationship of the unbilled revenue to the thematic audit review from the perspective of the conservatism and verifying effectiveness of the thematic audit review.