• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.679-687
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• 2020

The aim of this paper is to review studies of women chief executive officers (CEOs) and chief financial officers (CFOs) in the context of financial reporting quality. By using electronic searches and keywords to identify relevant studies, a total of 22 published studies are identified over the period 2010-2020. Based on the review, two underpinning theories have been widely used in examining the effect of women CEOs/CFOs on the quality of financial reporting, namely, risk aversion theory and gender-ethics theory. In addition, a majority of the studies documented that women CEOs/CFOs lead to more conservative reporting and higher earnings quality. The findings underscore the importance to examine the gender issue in accounting literature and established a business and management case for women to attain the top position whether as a CEO or CFO. This paper also recommends to practitioners and regulators about the effect of having women as CEOs or CFOs on financial reporting quality as women are a pool of talent that is underutilized. In addition, this paper goes beyond a classic narrative review by suggesting future research avenues to examine further such issues in order to broaden the understanding of the role of women in accounting.

• Journal of Sasang Constitutional Medicine
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• v.34 no.1
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• pp.13-27
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• 2022

Objectives The purpose of this study is to reevaluate the quality of reporting on case reports published in Journal of Sasang Constitutional Medicine (SCM) from June 2018 to December 2021, compared with January 2015 to May 2018. Methods Case reports were identified by searching from archive on the website of society of Journal of SCM. We assessed the quality of reporting on them based on CAse REport (CARE) guideline. Results A total of 32 case reports was finally included for the assessment. Overall quality of reporting was improved compared to one of previous study. The median reported rate of 'sufficiently' reporting increased by 7.8% from 66.7% to 74.5%, while the one as evaluated 'not sufficiently' and 'not reported' decreased by 4.1% from 14.8% to 10.7%, and 3.5% from 21.4% to 17.9%, respectively. However, more than 50% of 32 case reports did not still report 5 items about intervention adherence and tolerability(96.9%), diagnostic challenges(93.8%), adverse events(87.5%), timeline(68.8%), and patient's perspective on interventions(65.6%). Compared to the results of previous study, continuous attention is required for adverse events and changes in intervention in which the unreported rate increased by 18.3% and 6.3%, respectively. In addition, prognostic characteristics, patient's informed consent, patient's occupation, and keyword of 'Case report' and 'Sasang (Constitutional) medicine' should be sufficiently reported in the future. Conclusions Despite the overall improvement in the quality of reporting, efforts to improve the quality of reporting should be continued by referring to well-reported cases reports previously published in Journal of SCM.

• Journal of Korean Society for Quality Management
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• v.35 no.3
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• pp.47-54
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• 2007

CSR(Corporate Social Responsibility) is the subject which has been discussed for a long time, but real preparations of the corporations begin recently. International organizations and global corporation councils have announced their own guidelines about CSR The corporations have to establish responsible departments in their organizations and begin to publish reports which deals with the social responsibility. GRI(Global Reporting Initiative) have launched international guideline for corporate reporting and ISO has progressed making international standard for CSR. This paper is a study about understanding the international regulations tendency of CSR and the trend of Corporate Reporting for their sustainable development of the organizations.

• The Journal of Korean Medicine
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• v.41 no.2
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• pp.122-136
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• 2020

Objectives: A case report is a detailed report of the symptoms, signs, diagnosis, treatment, and follow-up of an individual patient. The purpose of this study is to evaluate the quality of case reports from the Journal of Korean Medicine by the CARE (CAse REport) Guideline. Methods: Case reports published in the Journal of Korean Medicine from January 2016 to March 2020 were searched from Oriental Medicine Advanced Searching Integrated System (OASIS). We assessed the quality of reporting based on CARE (CAse REport) guideline as 'Sufficient', 'Not-Sufficient' and 'Not-Report'. Results: A total of 22 case reports were finally included for the assessment. The reporting items were reported as of reporting quality. After checking the result, there was a deviation in the sub-item reporting rate by a maximum 89.29%, a minimum 66.67% and a median 82.14% in case reports. Also after checking the quality in case reports by 28 detailed items in CARE guidelines, there were not reported 77% or more in the 5 sub-items 'Intervention adherence and tolerability', 'Informed consent', 'Adverse and unanticipated events', 'Diagnostic challenges', 'Patient perspective'. Conclusion: There is a need to improve the quality of case reports in the journal of Korean Medicine based on various studies using CARE guideline.

• Journal of Distribution Science
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• v.16 no.10
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• pp.77-82
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• 2018

Purpose - This paper examines the relationship between corporate social responsibility and financial reporting quality. Corporate social responsibility is a way for firms to take responsibility for the social and environmental impacts of their business operations. Corporate social responsibility is a broad concept that can take various forms depending on the firm and industry. Through corporate social responsibility programs, firms can benefit society. At the same time, firms improve their reputations by increasing engagement in corporate social responsibility activities. However, corporate social responsibility activities are not directly related to profitability, especially for distribution firms. Research design, data, and methodology - 229 distribution & service firm-years between 2011 and 2016 are used for the main analysis. In Korea, Korean Economic Justice Institute evaluates the ethical performance of Korean firms, and the institute annually discloses the scores of top firms. This study uses the KEJI Index scores to measure firm-level corporate social responsibility activities. Discretionary accruals are used as a proxy for financial reporting quality. Discretionary accruals can be used opportunistically, and thus distort the information in earnings. We extract financial data from the KIS Value database. Results - We find that distribution & service firms' engagement in corporate social responsibilities is positively related to their financial reporting quality. First, there is a negative correlation between implementation of corporate social responsibility activities and discretionary accruals. In addition, we find that the coefficient of CSR is significantly negative, supporting our prediction. The result is significant at the 1% level. Conclusions - We examine the relationship between corporate social responsibility activities of distribution firms and their financial reporting quality while most prior studies examine the engagement in corporate social responsibility activities of manufacturing firms. The results of this study show that distribution & service firms engaging in corporate social responsibility activities are likely to maintain high-quality financial reporting.

• Journal of Sasang Constitutional Medicine
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• v.30 no.2
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• pp.28-41
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• 2018

Objectives The purpose of this study is to evaluate the quality of case reports about Sasang Constitutional Medicine(SCM). Methods Case reports published from March, 2015 to March, 2018 in Journal of SCM were identified by searching from Oriental Medicine Advanced Searching Integrated System(OASIS). We assessed the quality of reporting of them based on CAse REport (CARE) guideline. Results A total of 39 case reports were finally included for the assessment. Overall quality of reporting was acceptable because case report even less reporting items mentioned 70.4% of them. However, the quality level was uneven because the maximum report rate was 77.8 %, the minimum 44.4 %, and the median 66.7 % when rigorously assessed. More than 50% of 39 case reports did not report 6 items about intervention adherence and tolerability, Diagnostic challenges, patient's perspective on interventions, informed consent, timeline, and adverse events, and did not sufficiently report 4 items about inclusion of terms such as case reports or SCM in keyword, symptoms of patient in abstract, information such as occupation relevant with psychosocial history, and the rationale for conclusions. Conclusions Efforts to improve the quality of reporting in SCM, and to develop case reporting guidelines appropriate for SCM are required.

• Journal of Ginseng Research
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• v.46 no.1
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• pp.71-78
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• 2022

Ginseng is an international herb that has been used for thousands of years. Two species most commonly applied and investigated in the ginseng family are Asian ginseng and American ginseng. The number of randomized controlled clinical trials (RCTs) has conspicuously increased, driven by the rapid development of ginseng. However, the reporting of RCT items of ginseng is deficient because of different trial designs and reporting formats, which is a challenge for researchers who are looking for the data with high quality and reliability. Thus, this study focused on providing an extensive analysis of these two species and examined the quality of the RCTs, based on the Consolidated Standards of Reporting Trials (CONSORT) guideline. Ninety-one RCTs conducted from 1980 to 2019 that were related to Asian ginseng and American ginseng used singly met our inclusion criteria. We found that the reporting quality of the two species has improved during the past 40 years. Publication date and sample size were significantly associated with the reporting quality. Rigorous RCTs designed for the species of ginseng are warranted, which can shed light on product research and development of ginseng in the future.

• The Journal of Korean Obstetrics and Gynecology
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• v.34 no.2
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• pp.108-123
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• 2021

Objectives: The purpose of this study is to assess the methodological and reporting quality of the systematic reviews in the Journal of Korean obstetrics and gynecology. Methods: Systematic reviews in the Journal of Korean obstetrics and gynecology were selected from January 1987 to February 2021, by searching Koreanstudies Information Service System (KISS) and the search system of the Society of Korean medicine obstetrics and gynecology. The methodological and reporting quality was assessed using A MeaSurement Tool to Assess systematic Reviews 2 (AMSTAR 2) tool and Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) checklist. Results: Total of 19 systematic reviews were finally included for this study. The levels of methodological quality were low in 63.2% and very low in 36.8%. As a result of evaluating the reporting quality, 22 to 15 (average 18.6) items out of 27 items (81.5 to 55.6%) were reported. Conclusions: The results of a systematic review are helpful in giving a high level of evidence. In order to improve the quality of systematic reviews published in the Journal of Korean Obstetrics and Gynecology, it is necessary to perform and report according to the the PRISMA checklist and AMSTAR 2.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.797-808
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• 2021

This study examines the interaction between internal auditors' personality traits and the internal audit function effectiveness. It also investigates the effect of such interacted variables on financial reporting quality. This study employed a questionnaire survey to collect data from 193 internal auditors of Jordanian companies listed on the Amman Stock Exchange. The study model is validated and tested using the partial least squares structural equation modelling. The results reveal that all the examined personality traits of internal auditors significantly impact internal audit function effectiveness except for the extraversion trait. The results also show that personality traits have indirect effects on financial reporting quality via internal audit function effectiveness. These results suggest that internal auditors with high scores on openness to experience, emotional stability, and conscientiousness traits can be among the most significant contributors to the internal audit function effectiveness. The results also suggest that internal auditors' personality traits can be regarded as an internal audit function intangible resource that enhances effectiveness. The study's findings might be of interest to many different parties interested in enhancing internal audit function effectiveness and boosting the financial reporting quality, such as external and internal auditors, auditees, human resource departments, and Chief Internal Audit Executives.

• Journal of Oriental Neuropsychiatry
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• v.33 no.2
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• pp.143-156
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• 2022

Objectives: The purpose of this study was to evaluate the quality of reporting for case reports published in Journal of Oriental Neuropsychiatry from year 2018 to 2021 compared with year 2013 to 2017 in order to recommend ways to improve the quality of case reports published in the future. Methods: To evaluate the quality of case reports identified by electronic searching in Oriental medicine Advanced Searching Integrated System (OASIS) and by hand searching from archives on peer review system of Journal of Oriental Neuropsychiatry using CAse REport (CARE) guideline. The researcher assessed the quality of reporting based on the CARE guideline as 'Sufficient', 'Not-Sufficient', 'Not-Applicable', and 'Not-Reported' for case reports published from 2018 to 2021 in Journal of Oriental Neuropsychiatry. In addition, it was compared with previous case reports published from 2013 to 2017. Results: Finally, 17 case reports were included for the assessment. General quality of reporting for case reports published from year 2018 to 2021 was improved compared with that of previous case reports published in 2018. The maximum value (46.4%→60.7%, 14.3% increase), the minimum value (22.2%→32.1%, 9.9% increase), and the median value (39.3%→50.0%, 10.7% increase) of the report rate evaluated as 'Sufficient' were generally improved. The maximum value (53.6%→50.0%, 3.6% decrease), minimum value (25.9%→21.4%, 4.5% decrease), and median value (35.7%→32.1%, 3.6% decrease) of the report rate evaluated as 'Not-Sufficient', the maximum value of the report rate evaluated as 'Not-reported' (40.7%→25.9%, 14.8% decrease), the minimum value (14.7%→10.7% decrease), and the intermediate value (14.7% decrease) were also generally improved. Four items (8b, 8d, 10c, and 13) were evaluated as 'Not-Reported'. These items seem to be items that need urgent improvement along with 8c, which showed a significant decrease in reporting rate. Conclusions: There are needs to improve the quality of case reports in Journal of Oriental Neuropsychiatry by comparing case reports published from year 2013 to 2017 with case reports published from year 2018 to 2021. To improve the quality of case reporting, sufficient education at the academic level should be provided on thesis preparation methods. It is also necessary to develop a tool for evaluating the quality of case reporting that reflects characteristics of Korean Medicine.