• Journal of East Asia Management
• /
• v.4 no.1
• /
• pp.23-51
• /
• 2023

We investigate whether the association between management overconfident tone and the level of audit effort measured by audit fees and hours differs depending on the level of earnings management. Prior studies suggest that firms led by overconfident managers are likely to initiate risky investments, report low quality financial statements, and have material weaknesses in internal control system. These characteristics, combined together, result in higher audit risk. At the same time, auditors assess audit risk based on the quality of financial reporting, measured by level of earnings management. As a result, the assess audit risk is likely to reflect the combined effect of management overconfidence and the level of earnings management. In this paper, we investigate whether auditors differentiate the effects of real earnings management (REM) and accrual-based earnings management (AEM) when they assess the audit risk related management overconfident. Using the CEO's letter published in 2018, we measure the CEO's tone representing the degree of overconfidence (i.e., activity). Based on this measure, we find that the positive association between managerial overconfident tone and audit effort is more pronounced as the level of REM is higher. However, we find that the baseline association does not vary depending on the level of AEM. These results suggest that auditors consider the managerial overconfident severer when such characteristic accompany the higher level of REM, which can be outcome of aggressive business decisions possibly leading to the higher audit risks. We further find that these results are stronger for Big 4 auditors and continuing auditors. This paper contributes to the literature and practice as follows. First, we provide contextual evidence on how auditors reflect managerial characteristics in the audit process by documenting that auditors actively increase their audit efforts only when overconfident managerial characteristics are highly likely to lead to audit risk. This result suggests that auditors conduct external auditing considering both the efficiency and effectiveness of the audit process. Second, we suggest that auditors use information obtained from a wide range of sources to identify audit risks. Our results provide evidence of how the auditing standards, which do not provide detailed guidelines for audit risk assessment, are being applied in practice. Finally, our results also enhance the understanding of how audit fees are determined. Combined with the studies related to audit pricing, we provide the important reference for discussion between the auditor and the auditee about the audit fee that has created acute tension after the enforcement of the new External Audit Act.

• The Journal of Korean Institute of Communications and Information Sciences
• /
• v.17 no.7
• /
• pp.758-766
• /
• 1992

In this paper, the traffic control scheme used by M-cancel-Get services In CMIS /CMIP, OSI network management protocol, is presented and the performance is analyzed. M -Get service which allows a multiple response functional unit is a service that searches an attribute of the managed sys-tem and the service requires a large quantity of response as its typical characteristics. At the time, management response is transmitted Irrelevant to the network condition In the managed as well as In the management system. The management system requests M Canrel-Get service which informs the canrelation of M -Get service (or Information retrieval. In case of using M-Cancel-Get service for traffic control, the point of time for traffic control is propose by the result of simulation on management response time as the number of multiple response packets is Increased. The result is analyzed by processing ratio of the network workload and the average delay time of packets. As a result, the traffic control parameters proposed in the study show superiority in its processing ratio and the average packet delay time. Especially, its performance improves as the size of background traffic density Increase.

• Management & Information Systems Review
• /
• v.35 no.4
• /
• pp.21-36
• /
• 2016

This Research focuses on the financial performance change analysis when the CEO has been changed as the consequence of the Korean Agricultural Co-op members voting. The CEO turnover is the critical event for every cooperatives because it may result in the uncertainty of management, even if top management change has a possibility to improve the management performance. To verify the CEO turnover effect for Korean Co-op financial performance, we utilized nationwide net income change data for each year before and after 2009 in this research. As a result of this effort, we find that the financially worse performance just before Co-op member voting has an positive effect on the CEO turnover. Secondary, we find a positively volatile change of net income after CEO turnover has been occurred. Specialized Executives Director system of Korean agricultural Co-ops has not the significantly positive meaning about the net income change.

• Convergence Security Journal
• /
• v.21 no.1
• /
• pp.19-24
• /
• 2021

The purpose of this study was to add CPTED to the information security area. The control items of ISO 27001 (11 types) and the application principles of CPTED (6 types) were mapped. And the relevance between the items was verified through the FGI meeting through 12 security experts. As a result of the survey, the control items with a relevance of at least 60% on average are security policy, physical and environmental security, accident management, and conformity. As a result, the comprehensive policy was shared with CPTED's items as a whole. The specialized control items are security organization, asset management, personnel security, operation management, access control, system maintenance, and continuity management. However, specialized control items were mapped with each item of CPTED. Therefore, information security certification and septed are related. As a result, environmental security can be added to the three major areas of security: administrative security, technical security, and physical security.

• Korea Journal of Hospital Management
• /
• v.26 no.3
• /
• pp.28-42
• /
• 2021

Purposes: The objective of this study is to analyze service design process of dental clinic preventive service by using 'Double Diamond Design Process' which is user-centered for improving dental clinic management efficiency. Methodology: We examine case study that dental clinic preventive service of local dental clinic. Following the double diamond design four steps(①discover, ②define, ③develop, ④deliver), we use suitable analytic tools in each steps. In discover step, we perform observation and desk research. Next, in define step, affinity diagram, user persona, and user journey map are performed. We then make service blueprint in develop step. Finally, in deliver step, virtual scenario and confirm some outputs which are based on results of former steps are suggested. Findings: As a result of this study, waiting and consulting phases turn out that these phases are in the most trouble than others. Users(patients) have lots of complain and dissatisfaction in these phases. These touch-points will have to be modified Practical Implication: After checking this study result, it could suggest improvement schemes. To apply these, we try to make some scenarios, and finally realize some outputs. Service design has arisen to strengthen the competitiveness by reflecting user's experience and needs. Especially, service design is not typical, it is so flexible that can apply to various situation and objects. We hope that result of this study is made good use for dental clinics in need.

• KSCE Journal of Civil and Environmental Engineering Research
• /
• v.39 no.5
• /
• pp.647-656
• /
• 2019

This paper aims to analyze the priority of elements in building management system surveying owners living in Small-scale Apartment, and to suggest basic data for establishing effective management alternatives. To achieve the goal, this paper extracted the elements from a guideline supported by the Ministry of Land, Infrastructure and Transport in Korea, and tried to analyze their priority. The result as follows. First, the analysis of the first level suggested that people give priority to facility management, moving management, security management and administrative for management. Second, on the analysis of the second level, settlement of budget was the most important for the administrative, cleaning for facility management, parking management for security management and advertisement of the administrative for moving management. By suggesting the result, this paper concludes that it would be very important to establish a regional management corporation to manage the Small-scale Apartment.

• Journal of Korean Society of Archives and Records Management
• /
• v.21 no.4
• /
• pp.201-221
• /
• 2021

The National Assembly's archives management policy is deliberated by the National Assembly Archives Committee before it is implemented. This study tried to identify the agenda of the committee, which acts as a basis for establishing and implementing the archives management policies, and confirm whether various policies dealt with all fields of archives management. Accordingly, the committee meeting data, minutes, and related laws were checked. Focusing on the agenda, the continuity and diversity of the overall policy, whether there is a bias toward specific policy issues, and the main discussion subject of the committee about the archives management policy were analyzed. As a result of confirming the entire agenda, the agenda related to the archives management policy has been made up of reporting agendas, and as a result, it has emerged that various and in-depth discussions related to policies have not been conducted well. However, it was confirmed that the overall archives management policy was carried out with continuity for many years without focusing on a specific sector.

• Journal of the Korea Safety Management & Science
• /
• v.26 no.1
• /
• pp.55-61
• /
• 2024

In this paper, in order to study the relationship between the safety culture of highway management agencies and disaster reduction activities (BCMS), a measurement tool was identified through previous research on safety culture, and the validity of the measurement tool was confirmed through exploratory factor analysis. I want to check. The subjects of the study were workers belonging to disaster reduction activity management system certification organizations among highway management organizations. The highway management agencies are the Korea Expressway Corporation, which manages the functional continuity of national highways nationwide, and 8 of the 21 private road agencies that manage the functional continuity of the highways. The safety culture measurement tool is an indicator that measures safety culture factors, and is reorganized by the researcher based on survey items from previous studies, with management/manager safety values and attitudes, safety communication, safety education and training, and safety regulations/management system as subfactors. A total of 24 questions were comprised of the survey tool. As a result of the study, the result of exploratory factor analysis was that the safety culture scale was extracted into four factors based on theoretical grounds, and the total cumulative variance was 80.360%. When checking the questions for each factor, it was found that all the questions loaded on the factor that was originally intended to be measured. Factor 1 is management, factor 2 is safety, and factor 3 is communication., Factor 4 was named education. Number of questions: 4 management questions, 3 safety questions, communication It consisted of 4 questions and 2 education questions.

• Culinary science and hospitality research
• /
• v.13 no.2
• /
• pp.174-187
• /
• 2007

The purpose of this research is to analyse the cause and effect relations among management strategies, performance assessment and management performance in the hotel industry. The research result is as follows. A management strategy of the hotel industry has influence directly on a performance assessment through the non-financial factor, the financial factor and the study evaluation factor. And a financial performance assessment and a non-financial performance assessment have influence directly on the management performance. Total effects on a management performance of the hotel industry were 0.769 in a management strategies and 1.755 in a performance assessment. In comparison in the direct effects, the management strategies do not influence the management performance directly, and management performance is revealed through a performance assessment.

• International Journal of Computer Science & Network Security
• /
• v.22 no.2
• /
• pp.101-106
• /
• 2022

The main purpose of the study is to determine the key aspects of Agile management as the basis of a management system in the context of globalization. The research methodology includes several scientific and theoretical methods that have achieved this goal. Adaptation of enterprises engaged in the development, production, and sale of innovative products to constant and rapid changes in the external environment requires managers to apply appropriate management methods. The use of Agile management in the management of innovation processes can speed up their implementation, minimize and optimize the use of resources, time, and effort of staff, can increase customer and customer satisfaction with the end result and, consequently, improve the company's competitive position in the market. The results of the study identified key aspects of the application of Agile management in the management system in the context of globalization.