• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.169-176
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• 2020

Business going concern is an important issue to be addressed since it determines how companies will survive. One indicator of the going concern problem is going concern opinion. The going concern opinion is a result of evaluation of auditors on going concern assumption of financial reporting. This research aims to examine the effect of opinion shopping, prior opinion, audit quality, and financial condition on going concern opinion. Research sample consists of 80 listed manufacturing companies on the Indonesian Stock Exchange surveyed between 2013 and 2017. Analysis data uses logistic regression. Based on the result, prior opinion affects going concern opinion, while opinion shopping, audit quality, and financial condition have no effect on going concern opinion. The significant effect of prior opinion on going concern opinion indicates that auditors consider the evaluation of the previous condition of companies' concern problematic since going concern is hard to be solved in a short-term period. This research provides recommendations for companies to increase their business ability so going concern problem can be avoided. This research also suggests to auditors to consider prior opinion to issue current opinion since previous companies' condition can be used as a general picture to initiate the auditing process.

• Journal of the Korean Society of Clothing and Textiles
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• v.24 no.4
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• pp.549-559
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• 2000

In a few studies about product involvement there was confusion in the construct of involvement especially in association with importance. Due to the confusion of the construct unanticipated and inconsistent results were reported in some cases. So this study was mainly to identify the relationship between clothing importance and clothing involvement and also investigated the casual relationships among consumers n, value, clothing importance, clothing involvement fashion opinion leadership, and shopping behavior. The data were collected from 429 female adults using questionnaire, and were analysed with actor and path analysis. Results can be summarized as follows. First, clothing importance was the separate concept from clothing involvement, though they were closely related. Second. it was revealed that the main casual path was valuerlongrightarrowclothing importancelongrightarrowclothing involvementlongrightarrowfashion opinion leadership, shopping preference, shopping frequency, and shopping time. On the whole, the affective dimension of clothing involvement mainly affected them, and consumer's age negatively affected fashion opinion leadership and shopping behavior.

• Journal of Digital Convergence
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• v.18 no.9
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• pp.93-101
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• 2020

Although concerns about the opinion shopping have been continuously raised in the audit market, there has been little research on empirical evidence on the existence of audit opinions. For this reason, this study empirically confirmed whether the opinion shopping exists. At first, we measured thresholds of audit opinion issuing of two groups(changed or not-changed auditors). After that, the difference analysis was conducted to verify whether the thresholds of the audit opinion issuing was significant difference between two groups. As a result of the study, there was no significant difference in the thresholds of audit opinion issuing between two groups. This result can be interpreted that the audit opinion shopping is not a general phenomenon in the external audit market. The contribution of this study is to empirically confirmed that audit opinion shopping does not exist in the external audit market.

• The Research Journal of the Costume Culture
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• v.9 no.3
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• pp.343-356
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• 2001

The purpose of this was to classify consumer groups according to the life styles and analyze buying intention and evaluation criteria of apparel product, opinion to 4p\`s aspect among consumer groups. And it was to clarify relationships between the experience of CATV home shopping and buying intention and evaluation criteria of apparel product, opinion to 4p\`s aspect. The subjects of this study were 270 women living in Chonbuk and Chonnam regardless their experience in CATV home shopping. For data analysis, frequency, percentage, mean, t-test, factor analysis were conducted. The results were as follows; First, the type of life style were classified into the following subdivisions: products confirmed type, price-quality regarded type, time regarded type, new product regarded type. Second, the significant differences among the classified life style groups were found in buying intention, evaluation criteria of apparel product, and opinion to 4p\`s aspect. Third, there were significant differences in buying intention, evaluation criteria of apparel product, and opinion to 4p\`s aspect according to TV home shopping experience.

• The Research Journal of the Costume Culture
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• v.9 no.1
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• pp.86-99
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• 2001

The purpose of this study was to identify and profile store browsers in terms of their browsing motives, fashion behavioral characteristics, buying behavior and preferred store attributes. The data were collected through questionnaire from 302 female college students by convenient sampling method. Statistical analysis of factor analysis, x²-test, and t-test were performed in analyzing the data. The browsing motives of browsers were to obtains fashion information, sensory stimulation and diversion from routine life. They showed the high level of fashion involvement, shopping confidence, shopping innovativeness, shopping opinion leadership as well s fashion opinion leadership. Browsers tended to be impulse buyers and spent more money on clothing than non-browsers. The attributes that influence their store choice were the variety of products and brands, information availability ,and pleasant store atmosphere.

• Journal of the Korean Home Economics Association
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• v.39 no.11
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• pp.145-160
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• 2001

The purpose of this study was to classify consumer groups according to shopping attitude and analyze buying intention and evaluation criteria of apparel product, opinion to CATV home shopping among consumer groups. The subjects of this study were 270 women living in Chonbuk and Chonnam regardless their experiene in CATV home shopping. For data analysis frequency, percentage, mean,1-test, factor analysis, Cluster Analysis, Duncan Multiple Range test, were conducted. The results were as follows; First, the type of shopping attitude were classified into the following subdivisions: merchandise assortment oriented type, adventure oriented type, indifferent type, economy oriented group, recreational oriented group. Second, shopping attitude were shown to have the significant differences according to education, the structure of family, working in double hamess. Third, the significant differences among the classified shopping attitude groups were found in buying intention, evaluation criteria of apparel product, and opinion to CATV home shopping.

• Journal of the Korean Society of Costume
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• v.50 no.7
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• pp.5-14
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• 2000

Fashion leadership of middle- and high-school male student was measured. The subjects were divided into five subgroups including, fashion dual leaders(13.3%), innovators(10.3%), opinion leaders(7.6%), followers(52.3%), and laggards(16.3%), according to their innovativeness and opinion leadership. The findings were as follows : fashion dual leaders were very confident and fashion-conscious while other subgroups were very price-conscious and quality-aware. Among the fashion information sources included in the study' my own experience and opinion' was the most Important to all 5 subgroups. Generally the higher the fashion leadership was, the more actively utilized fashion information sources. The fashion magazine and commercials as information sources was not as important to the subjects as it was to college women. Apparel shopping behavior was also significantly different among subgroups. As a whole, the general characteristics, such as. the use of fashion information and the apparel shopping behavior, of opinion leaders and innovators were similar, but those of followers and laggards were very dissimilar.

• Journal of the Korean Society of Clothing and Textiles
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• v.22 no.6
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• pp.793-803
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• 1998

Since most clothing research has still centered around buying behavior, the importance of consumer behavior which exists outside the purchase context has been neglected. This orientation focusing solely on purchase-related processes is deficient as it cannot account for consumer behavior that is recreational or that occurs without a recognized consumption need. In this vein, clothing browsing behavior can be a significant variable that has effects on clothing purchase-related variables. So to speak, browsers do make purchases at times; delayed-action purchases, impulse purchases and browsers may provide other less informed people with product information. In this study, we used definition proposed by Bloch and Richins(1983), which defines non purchase shopping(browsing) as 1,he examination of merchandises of a store for recreational or informational purposes without a current intention to buy. The specific objectives of the study were to identify the dimensions of clothing non -purchase shopping and to determine the causal relationship among clothing involvement, non-purchase shopping, impulse buying, purchase quantity, opinion leadership. The questionnaire method was used and 366 questionnaires were analyzed. Results can be summarized as follows. First, the non-purchase shopping was divided into two dimensions such as recreational non-purchase shopping and informational non-purchase shopping Of the two dimensions, recreational dimension explained the greater part than informational one. Second, it was revealed that clothing involvement was strongly positively related to non-purchase shopping, which influenced considerably on impulse buying, purchase quantity, and opinion leadership. In other words, clothing non-purchase shopping behaivor is very significant concept of clothing product category and has considerable effects on clothing buying though it occurs independently of purchase, so it seems that much more concern will be needed on this concept.

• Journal of the Korea Fashion and Costume Design Association
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• v.15 no.4
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• pp.195-207
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• 2013

The purpose of this study is to observe the rapidly changing men's fashion style in the contemporary society and to analyze the features related to the major-subject groups, male university students. This information could be used for clothing companies to plan commodities, divide markets, and develop designs. The results are as follows. First, several opinions were varied among students' majors. For the opinion about the male students focusing on their external appearance, the students from all majors said that it depends on individual preference. For 4 reasons of external appearances, students from all majors frequently said that they should adjust their external appearance for employment. For the opinion about what is considered the most in the purchase of clothing, most of the students considered about the design of the cloth. For the opinion about influences on the purchase of clothing, major of the students were influenced by their friend or colleague. on the other hand, the students from artistic talent and physical education mentioned other opinion that it depends that it depends on situation and own intention is most important. Second, for the question about clothing behavior, with regard to monthly average shopping control expense, the students from all majors mentioned the amount less than KRW 50,000. For the opinion about the number of shopping, most student mentioned once a season. For the opinion about the store to purchase dress, most students mentioned the use of large shopping mall but the students from business administration and economy mentioned the use of discount store. Third, for the question about preferred style and preferred brand, with regard to the opinion about usual style, the students from all majors have worn casual style. For the opinion about the preferred style, most students mentioned casual style. For the opinion about man's accessory wearing, the students from all majors mentioned that it is good and for the opinion about coordination item, most students mentioned bag.

• Journal of the Korean Society of Clothing and Textiles
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• v.24 no.5
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• pp.675-685
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• 2000

The fashion leadership, use of fashion information, and apparel shopping behavior of middle-and high-school male students were examined. The interrelationship of the three variables was also analysed. Subjects were 600 male students in Kang-Bouk and kang-Nam. Major findings indicated that fashion consciousness and confidence were the significant factors in fashion innovativeness and opinion leadership. And the outfit of celebrities(popular signer and film stars) was the most influential factors in the fashion leadership. Among commercial informations, the display and interior was more effective than advertisings. The higher the innovativeness, the more subjects wanted to accompany friends rather than parents and also the more time was spent in their shopping.