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1 – 6 of 6
Article
Publication date: 3 June 2014

Keun-Hwan Kim, We Shim, Young-Ho Moon, Oh-Jin Kwon, Kang-hoe Kim and Jong-ku Son

This study aims to contribute to the comprehension of managerial implications in all the new convergences fields: bioinformation technology (BIT), nanoinformation technology…

Abstract

Purpose

This study aims to contribute to the comprehension of managerial implications in all the new convergences fields: bioinformation technology (BIT), nanoinformation technology (NIT), nanobiotechnology (NBT) and bioinformation–nanotechnology (BINT). The phenomenon of convergence that significantly impacted economies and societies in the information technology era has continued to be combined with new technologies such as nanotechnology and biotechnology. Many countries have tried to seize the initiative to strengthen the future competitiveness, and it become increasingly important for roles of companies to expand applications of the new convergence.

Design/methodology/approach

From a company-based perspective, the study quantifies leading companies’ degree of influence in each convergence field.

Findings

However, the result shows that companies’ influences are not mature enough to transfer the initiatives from both the NBT and BINT convergence fields. In addition, this study presents a perceivable framework for companies/institutions by identifying which technological fields the companies/institutions are influential in and what degrees of technological impact are shaped among them. As a result, this allows companies/institutions to recognize their environments squarely.

Originality/value

This study applied the replacement process that can reinforce the investigation of the extent to which a firm has a significant ability to influence others directly and indirectly. From the methodology perspective, such replacement can intensely display the structure and the extent of competition among firms. Therefore, the results provide an explicit information to understand the overall business situation.

Paper type

Research paper

Details

Foresight, vol. 16 no. 3
Type: Research Article
ISSN: 1463-6689

Article
Publication date: 6 June 2016

Ho-Young Lee and Hyun-Young Park

Using 5,055 sample firm-years in Korea between 2009 and 2013, this paper aims to examine the association between the characteristics of the internal audit and the number of…

3497

Abstract

Purpose

Using 5,055 sample firm-years in Korea between 2009 and 2013, this paper aims to examine the association between the characteristics of the internal audit and the number of external audit hours as a proxy for audit efficiency.

Design/methodology/approach

This study is motivated by the International Standard on Auditing No. 610: “Using the work of internal auditors”. This auditing standard guides external auditors in using the work of internal auditors to obtain audit evidence and consult internal auditors for direct assistance. The authors expect that external audit efficiency will increase when the work of competent internal auditors is used.

Findings

The authors find that the number of internal auditors relative to the number of employees is associated with the number of external audit hours. This result suggests that the greater the availability of internal auditors, the greater their contribution will be to the financial statement audit and the more efficient the audit. The authors find evidence that external auditors use the work of internal auditors with accounting and legal expertise to improve audit efficiency. They also find some evidence that the work of internal auditors with greater availability is more effective during initial external audit engagements.

Originality/value

This study adds to the extant literature on the contributions of internal auditors to external audits by using archival data and by measuring audit effort using a large database of audit hours. In addition, our findings have practical implications for firms and external auditors who are evaluating the role and value of using the work of internal auditors. The authors also believe that the findings will be of interest to regulators or auditing standards boards.

Details

Managerial Auditing Journal, vol. 31 no. 6/7
Type: Research Article
ISSN: 0268-6902

Keywords

Content available
Article
Publication date: 3 May 2010

46

Abstract

Details

Industrial Robot: An International Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0143-991X

Content available
Article
Publication date: 24 August 2010

59

Abstract

Details

Industrial Robot: An International Journal, vol. 37 no. 5
Type: Research Article
ISSN: 0143-991X

Abstract

Details

Transformation of Korean Politics and Administration: A 30 Year Retrospective
Type: Book
ISBN: 978-1-80382-116-0

Open Access
Article
Publication date: 10 September 2021

Jun Sik Kim and Sol Kim

This paper investigates a retrospective on the Journal of Derivatives and Quantitative Studies (JDQS) on its 30th anniversary based on bibliometric. JDQSs yearly publications…

1113

Abstract

This paper investigates a retrospective on the Journal of Derivatives and Quantitative Studies (JDQS) on its 30th anniversary based on bibliometric. JDQSs yearly publications, citations, impact factors, and centrality indices grew up in early 2010s, and diminished in 2020. Keyword network analysis reveals the JDQS's main keywords including behavioral finance, implied volatility, information asymmetry, price discovery, KOSPI200 futures, volatility, and KOSPI200 options. Citations of JDQS articles are mainly driven by article age, demeaned age squared, conference, nonacademic authors and language. In comparison between number of views and downloads for JDQS articles, we find that recent changes in publisher and editorial and publishing policies have increased visibility of JDQS.

Details

Journal of Derivatives and Quantitative Studies: 선물연구, vol. 29 no. 4
Type: Research Article
ISSN: 1229-988X

Keywords

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