• 경영과정보연구
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• 제7권
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• pp.141-168
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• 2001

The causes that the transparency of Korean accounting information was rated low, a short supply of faithful and transparent accounting information from the limitation of external audit environment must be pointed out. Purpose of the external audit is a expression of the auditors about that financial statements an enterprise made public were appropriately drew up in accordance with the corporate accounting principles from important point of view. Analysis of the audit opinion and so fourth according to 6,541 individual audit reports and introduced to the bill securities forward committee as a subject of external audit according to the raw of corporation external audit show that considerable change to the contents of audit report. This show as it is that uncertainty of future that is now being faced by our enterprise, because corporation which present audit reports since 1997 because of enterprise dishonor and contents of existence probability as a continued enterprise following to general economic crisis after 1998 occupy important position in special matters of audit report. Also, increase in special matters is due to application of the corporate accounting principles revised on December 11, 1998. In 1999, audit opinion under limitation(limitation, incongruity and rejecting opinion) increased greatly according to existence doubt as a continued enterprise, and this is the consequence of strengthening audit to the continues enterprise because of limited enterprise dishonor according to the stagnancy of business activities after 1997. Now financial supervisory service put in effect electromagnetic public announcement system about a project report of listed corporation (including an audit report) keeping pace with a documentary public announcement system as first phase since 1999 and expand to the unlisted corporation from 2000. As electromagnetic public announcement of public announcement documents including audit documents of external audit subject get a duty, approach of external user to the accounting information will be easier. Fixation of this system will make deep and wide analysis to the audit opinion, and this will draw up a plan to reconsider confidence of accounting information.

• Journal of Information Technology Applications and Management
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• 제21권3호
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• pp.119-133
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• 2014

Prior to the 2000s, internal control had not been among the high priority issues in the management's agenda. Since then, however, it has become one of the hottest issues, and has received a significant attention as the means of improving the transparency, sustainability, and competitiveness of a company. The objectives of this paper are to examine if there has been any noticeable changes in the level of internal controls of Korean companies before and after the 2010, and to analyze the underlying drivers and issues thereto. Accounting manipulation and moral hazard were among the factors to cause the Korean financial crisis in 1997 and 2008. Since then, the capital market has had a strong pressure on Korean companies to enhance the transparency of management and accounting while the government has made the laws, requirements, and recommendations to alleviate the moral hazard problems of management and enhance the accounting transparency. Both market and government have driven companies to put more priority on the reliability of financial reporting and the compliance of applicable laws and regulations. Thereby, the market and governmental forces has led companies to enhance the level of internal controls which contribute to the reliability of financial reporting and the compliance The pressure on companies to enhance the level of internal controls may be different across industries. The capital market and government experiencing the severe financial crisis in 1997 and 2008 put even more pressure on financial companies such as banks to upgrade the reliability of financial reporting and the compliance of regulations to the global level than on non-financial companies. A survey is performed on the changes in the level of internal controls of 54 major companies consisting of 10 financial and 44 non-financial companies in Korea. The survey results show that the average level of internal controls of Korean companies has noticeably improved and that the change in the level of control environment factor is higher than that of IT control factor. The analysis on the industry differences shows that financial companies increased the level of control environment factor more than non-financial companies did while non-financial companies upgraded the level of IT control factor more than financial companies did relatively. Among internal control categories, the most improved area since the economic crisis is "Risk Assessment." The global best practices for risk management have been developed primarily in the financial industry and then spread to other industries. The general level of control practices of Korean companies has been improving significantly, but still appears below the global advanced practices.

• The Journal of Asian Finance, Economics and Business
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• 제6권1호
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• pp.59-69
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• 2019

The auditor, an important instrument of corporate governance, ensures the transparency and accountability of the firm to the stakeholders. The objective of this paper is to explore the impact of audit characteristics on firm performance. In this study, external audit quality (BIG4), frequencies of audit committee meetings, and audit committee size are used as the proxies of audit characteristics and firm performance is measured through ROA, profit margin and EPS. A total of 503 firm years are considered as sample size from the listed manufacturing firms of Dhaka Stock Exchange (DSE) during the period of 2013 to 2017 to find out the impact of audit characteristics on firm performance. In this study, multivariate regression analysis is conducted using the pooled OLS method. Moreover, time dummy and lag model of multivariate analysis are also analyzed as robust check. The multivariate regression results find that external audit quality (BIG4) and audit committee size are significantly positively associated with firm performance. This study also finds that there is a significant negative relationship between audit committee meeting and firm performance. This study recommends that the regulatory authority and audit committee should review the frequencies of audit committee meeting to make it more effective to ensure better firm performance.

• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.103-109
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• 2021

The aim of this research is to provide empirical evidence on the impact of CSR disclosure on earnings management and firm value. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018. The sample in this study was 114 companies selected through purposive sampling. The results of data analysis show that CSR has a positive effect on Firm Value. CSR disclosure is one form of activity that companies carry out in influencing their stakeholder decisions. This is by the theory that a company is not an entity that only operates for its interests, but the main objective of the company is to meet stakeholder needs. Besides, CSR has a positive effect on Earning Management. The results of this study contrary to research conducted by prior research which states that CSR can reduce earning management because CSR not only increases information transparency but also creates interaction with stakeholders. The difference in findings in this study is because CSR disclosure in Indonesia is still low, as seen from the average CSR in Indonesia, which is 33%, and it is still not transparent so that companies tend to carry out earnings management.

• 한국경영과학회:학술대회논문집
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• 한국경영과학회 2000년도 추계학술대회 및 정기총회
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• pp.206-208
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• 2000

This paper focuses on what the philosophy and methodology of the Theory of Constraints contribute to B2B e-commerce. Typical characteristics of TOC methods applicable to B2B are explored in comparison with traditional MRP, JIT, TQM and cost accounting. Addressed are expected changes in various backend business areas supporting e-commerce. TOC provides B2B management with the capability of logistics transparency, speedy decision making, and better cashflow.

• 대한토목학회논문집
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• 제32권3D호
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• pp.231-237
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• 2012

청렴도와 국가 경쟁력의 상관관계는 높은 것으로 알려져 있다. 그러나 국제투명성기구의 CPI 발표에 따르면, 국내 부패인식지수는 5점대로 부패한 상태로 나타났다. 그 중 우리나라의 부패 정도는 건설부문에서 가장 심화되고 있다고 조사되었다. 이처럼 우리 사회 부패사건의 25~54%를 차지하고 있는 건설부문의 투명성 제고가 필요한 시점이다. 국제투명성기구는 2010년 CPI 발표와 함께 CPI 산정에 활용된 원천자료를 공개하였다. 우리나라의 경우 6개 기관의 9개 자료가 활용되었다. PERC 2010 자료에서 우리나라 민간분야의 부패정도는 16개국 중 최하위인 매우 심각한 수준으로 평가되었다. 이러한 맥락에서 본 논문은 국제투명성기구 CPI 산정의 원천자료를 통하여 우리나라의 부패정도를 분석하였다. 분석된 문제점에서 건설산업의 영향을 파악하고 세계 각국의 반부패활동을 고찰하면서 국내 도입방안을 모색하였다. 결론적으로 건설산업의 투명성 제고 방안은 건설산업의 구조적 요인 개선, 부패에 대한 처벌의 실효성 제고, 건설투명성 관리 강화 등 세 가지로 정리된다.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.445-453
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• 2020

Independence is a factor which has a significant impact on auditing quality, especially in the recent times where the marketplace is increasingly demanding transparency. The independence of auditors is assessed based on the main criteria such as the reliability of the audit opinions, the accuracy, truthfulness of financial reports, and the objectivity in the opinions of the auditor. The study investigates the effects of non-audit services (NAS) on auditor independence in emerging economies such as Vietnam. Non-audit services include taxation services, management advisory services and outsourcing internal audit services. Based on previously relevant researches, the authors develop hypotheses and a regression model about non-audit services (independent variables) and audit independence (dependent variable). The research collects data by 5-scale Likert questionnaire. The findings indicate the relationship between NAS and auditor independence. Specifically, the results reveal two main factors that have influence on auditor independence, namely, taxation services and management advisory services. The results of our research can be considered as new findings and can be compared to previous researches in Vietnam, which establishes a new viewpoint about the relationship between the NAS and the independence of the auditor. This result can be implemented for countries or jurisdictions which are similar to Vietnam.

• 한국정보통신학회논문지
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• 제18권7호
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• pp.1764-1776
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• 2014

본 연구는 국가회계의 전환점인 복식부기 발생주의 회계제도의 도입과 디지털 예산회계시스템의 구축에 맞추어 추진된 국방통합재정정보시스템의 산출정보, 즉 재정정보의 Data 효율성 향상에 관한 내용이다. 국방통합재정정보시스템은 프로그램 사업관리를 용이하게 하고, 국방 재정업무 전 과정을 하나의 체계에서 관리할 수 있도록 하였다. 또한, 신뢰성 있는 재무제표와 원가자료를 내 외부 정보이용자에게 제공함으로써 국방재정의 투명성과 신뢰성을 향상하는데 그 목적이 있다. 본 연구에서는 조직의 효율성 측정에 유용한 DEA(Data Envelopment Analysis)기법을 적용하여 동일유형의 부대별 효율을 측정하고 비효율 부대는 효율의 목표를 제시함으로써 재정정보 Data의 효율성을 향상시키고자 한다.

• Journal of Information Technology Applications and Management
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• 제26권4호
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• pp.41-50
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• 2019

Block chain technology revolutionizes the 'double entry bookkeeping' of accounting principles in 600 years. It will be an opportunity for you to become one. The advent of the block chain will revolutionize the accounting world. It is no exaggeration to say that it is a skill. The use of block chains for accounting leads to the occurrence of transactions. It's easy to identify a transaction, and it's easy to fake or tamper with it. The accounting industry because it is difficult to communicate transparent accounting information to stake holders. Transformations will be possible across the board (Carlozo, 2017). An entity shall provide financial information that is useful to interested parties in making reasonable economic decisions. Transactions arising from business activities are recorded and provided in the books. Interested parties are here. We need to make decisions to protect our interests and make those decisions rationally. To make a decision, we know how the outcome of the decision will affect our self-interest. Because it has to do so, it uses corporate information for this purpose. But the investor is one way of doing business. It is difficult to trust the information provided by (Yermack, 2017). As a result, ICO companies, startups, small businesses lose a lot of business opportunities because they don't have investors. In addition, the management mixes cash flows with accounting interests to indicate changes in cash flows. It experiences failure in its business due to its inability to analyze and predict faithfully. But it's a blockhead in accounting. Applying the factors and recording them in the book will result in a number of benefits for different stake holders. It can be provided. The financial information in the block chain is not subject to further review or verification. It can improve the timeliness and increase reliability of financial information because it cannot be forged or tampered with (Delloitte, 2016). Based on the fourth industrial revolution, the pace of change in all sectors of society has never been faster. Based on block chain technology, decision-making structure is based on vertical structure of the past. Transforming into a horizontal structure collapses existing tools and advances transparency and decentralization a change of Copernican interpersonal awareness with the trend of the times, which is becoming angry with modern people.

• 경영과정보연구
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• 제34권2호
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• pp.207-227
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• 2015

본 연구는 세무조사추징세액을 공시한 기업을 대상으로 세무조사공시 전후에 기업가치의 차이가 있는지 살펴보는 연구이다. 세무조사로 인한 세무조사 추징세액은 거액의 현금 유출을 수반하며 이로 인하여 기업가치가 낮아질 가능성이 있다. 그러나 세무조사로 인한 외부감시기능은 기업의 투명성을 증가시켜 기업가치를 오히려 증가시킬 수도 있다. 세무조사로 인하여 탈세액을 추징하는 과정에서 과도한 접대비, 회계장부의 조작, 경영자 등과의 부적절한 거래 등 많은 기업가치에 부정적인 요소들이 상세히 공개되므로 기업경영의 투명성이 제고될 수 있다. 이러한 기업투명성의 제고는 기업의 대리인비용을 감소시켜 기업가치를 높일 수 있다. 연구 결과 세무조사공시 직전년도에 비하여 세무조사공시 후 년도에 기업가치가 증가하는 것으로 나타났다. 이는 세무조사라는 행위가 현금흐름유출이라는 기업가치에 음(-)의 영향을 줄 수 있는 가능성에 불구하고 오히려 기업의 긍정적인 영향요인이 되고 있다고 할 수 있다. 이러한 결과는 세무조사에 대한 부정적인 시각을 바꾸어야 함을 나타내고 있다. 세무조사가 기업영업 활동을 위축시키지 않을 수 있으며, 오히려 세무조사가 기업가치에 긍정적인 영향을 준다고 설명할 수 있다. 따라서 기업은 세무조사를 기업가치 상승의 기회로 삼아야 한다.