• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.363-373
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• 2021

The present study seeks to investigate the degree of awareness that constitutes the audit gap expectations (AEG) to determine which audit responsibilities can be narrowed or even eliminated. The author had surveyed a sample comprising four groups including auditors, auditees, the financial community, and other interest groups. In this survey, 1400 questionnaires were sent to the respondents, and the total number of responses was 454. The collected data was processed using statistical software SPSS, version 22. The Chi-Square test was used to analyze the effect of professional differences on AEG. The results of this study indicate that AEG cannot be eliminated due to the occupational impact of each survey group (about 46%), but it can be narrowed down to 54%, including a reduction of 11% in the knowledge gap (lack of public knowledge), 13% in the reasonable expectations gap (unqualified audit quality), 30% in the deficient standards gap (limited auditing standards). These results could be attained by improving training, communicating, and adding more responsibilities. This is the first study that provides another method of measuring the contribution of the knowledge gap through professional differences and professional gaps that make up each of the AEG's components.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.2
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• pp.93-102
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• 2022

The goal of this study was to see how big data analytics (BDA) affected external audit procedures in the Middle East. The measurement model and structural model of this investigation were evaluated using PLS-SEM (3.3.3). The study sample members were (361) auditors who work in auditing companies in Kuwait, Saudi Arabia, the United Arab Emirates, Jordan, Bahrain, Egypt, Lebanon, and Iraq. A questionnaire was chosen to the study sample members electronically, and the study sample members were (5093) auditors who work in auditing companies in Kuwait, Saudi Arabia, the United Arab Emirates, Jordan, Bahrain, Egypt, Lebanon, and Iraq. To choose the sample, the researchers used a stratified random sampling procedure. The findings show that BDA has an impact on audit procedures at all phases of the auditing process, where it contributes to information delivery that helps auditors understand the client's internal and external environments, which in turn influences the choice to accept the audit assignment. Furthermore, by providing essential information, BDA enables auditors to simply run analytical procedures, estimate client risks, and understand and evaluate the internal control system. As a result, auditors must develop their abilities in the BDA field, as it adds to the creation of additional value for both auditors and their clients.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.3
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• pp.275-283
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• 2022

This study aims to investigate the influence of internal factors on the bankruptcy risk of an enterprise through a sample of 439 companies listed on the Vietnamese stock exchange. The research collected secondary data from annual audited financial statements from 2008 to 2019 of listing companies. Using two different regression models with two dependent variables, six independent and control variables, we discovered that three of the model's six factors, namely return on total assets, current payment rate, and financial leverage, influence the risk of bankruptcy and account for 86.78% of the variations in firm bankruptcy risk. Financial leverage has the opposite effect on the Z-score index, increasing the risk of bankruptcy of listed firms. Return on total assets and current ratio have a positive impact on the Z-score index, reducing the risk of bankruptcy of listed companies. The findings also revealed that there is no evidence that the size of a corporation, its fixed asset investment ratio, or the size of an auditing firm have an impact on the Z-score index. These findings provide crucial evidence for business owners and managers, as well as shareholders making future capital investment decisions. Our findings can be applied to other businesses in Vietnam and similar jurisdictions.

• Corrugated packaging logistics
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• v.5 no.25
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• pp.161-164
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• 1998

• Corrugated packaging logistics
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• v.5 no.24
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• pp.146-148
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• 1998

• Korean Business Review
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• v.4
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• pp.105-121
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• 1991

• Bulletin of Korea Environmental Preservation Association
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• v.17 no.12
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• pp.28-31
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• 1995

• Journal of Information Technology Applications and Management
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• v.11 no.4
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• pp.147-167
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• 2004

This study was empirically performed to demonstrate the development propensity and quality of the public software projects in Korea. Tile sample employed in this study contains 168 auditing reports on 107 public software projects which were carried out in the period of 1998 to 2003. The important findings of this study can be summarized as follows. The quality issue in the development process is getting more important with the lapse of time. In addition, the importance of end users' conveniency increases from year to year. Although the Pareto Principle(20 : 80 principle) is not applied strictly, most problems are caused by a few items. Finally, we find evidence that the overall Quality of public softwares is positively influenced by the information system auditing.

• Journal of Korean Society for Quality Management
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• v.21 no.2
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• pp.71-84
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• 1993

Currently the problem of air pollution caused by the motor vehicle emission is one of the most serious problems to be solved. Thus we needed the vehicle emissions audit procedure and technical innovation constraining the motor vehicle emission. The Korean Environmental Protection Agency currently audits automobiles for emissions compliance at assembly plants with multiple attribute multiple staged sampling plans. In order to establish the more reasonable audit procedure, the multiple staged sampling plan designed in this paper has been applied to the domestic vehicles by analyzing the statistic characteristics of the emission distribution. This paper summarizes the auditing procedure and develops methods for determining its statistical characteristics. Specifically, we consider how to evaluate a multiple staged sampling plan, give a procedure that efficiently estimates attribute-type probabilities from multivariate variables-type data, and quantify the effect of tightening the acceptable quality level of the sampling plan. As a result it can be proved that this audit procedure is the reasonable plan minimizing the AQL (Acceptable Quality Level) and is to be used effectively for the auditing procedure constraining the injurious gasses of the motor vehicles.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2014.05a
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• pp.292-293
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• 2014

Many project (such ESCO or BRP) are being implemented for existing building energy saving. Most of medium or large building that use many energy being implemented this project. In the case of large or medium building must implement obligatorily Energy auditing. Therefore, They can be recognize their building energy consumption situation. But, In the case of small building don't need obligatorily energy auditing. Therefore, They can't be recognize their building energy consumption situation. As a result, Small buildings are difficult to participate in energy efficiency retrofit. In this research, Building owners of buildings energy load recognition and energy efficiency retrofit possible participation was analysis though survey. Survey results, Most building owners don't know building energy load. But they have a good mind to retrofit building energy efficiency. As a result, If they have energy load information, they will be participate energy efficiency retrofit.