• 한국산학기술학회논문지
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• 제16권2호
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• pp.1403-1413
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• 2015

정보시스템 감리는 정보시스템의 구축과 운영에 관한 제반 사항을 종합적으로 점검하여 문제점을 파악하고 해결방안을 제시함으로써, 정보시스템의 품질 향상과 프로젝트 성과 제고에 기여해야 한다. 그러나 현실은 감리가 지나치게 주관적인 의견에 치우치고 있다. 이 연구는 정보기술수용 모형(TAM)을 감리분야에 적용하여 감리자동화 기술에 대한 유용성과 사용 용이성에 대한 인식수준을 측정하고, 이를 토대로 감리기술(도구)에 대해 이해당사자의 인식과 활용의 관계를 분석하는 것을 주요 내용으로 한다. 가설검증 결과 감리분야에서도 정보기술에 대한 사용자의 인식수준과 활용정도에 정(+)의 상관관계가 있는 것을 확인하였다. 이 연구는 감리 분야에도 TAM을 적용하여 기술의 활용 현상을 설명하고 예측할 수 있고, 실증적 연구를 통해 감리인, 발주자 및 사업자가 인식하는 수준은 감리계획 단계와 시정조치확인 단계는 유사하게 나타난 반면, 감리수행활동 단계와 감리결과검토 단계는 서로 차이를 보이고 있으며, 유용성 및 사용의도와 활용에서 선호하는 감리기술을 확인할 수 있었다.

• 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.

• 한국인터넷방송통신학회논문지
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• 제16권6호
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• pp.277-285
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• 2016

현재의 운영감리는 정량적 접근방법이 아니라 감리인의 주관적 판단에 의존하고 점검항목을 어떻게 적용할지는 감리인 재량에 따라 편차가 크다. 이러한 관점은 감리인의 전문성에 따라 보다 상황에 맞게 적정한 점검이 이루어지는 기회가 되기도 한다. 하지만 시스템 구축 보다 시스템 운영에 있어서는 맞지 않는 것이 현실이다. 운영시스템은 구축후 지속적인 운영이 필요한 시스템으로 운영감리 때마다 다른 점검항목을 적용한다면 감리결과에 대한 신뢰성을 확보할 수 없고, 감리결과의 활용도 제한적이 될 수밖에 없다. 이에 본 논문에서는 정보시스템 운영 상태를 정량화된 운영점검표로 측정하도록 함으로써 운영감리를 개선시키고, 그 효용성을 높이고자 한다.

• 한국콘텐츠학회논문지
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• 제8권3호
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• pp.205-214
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• 2008

본 연구는 세무대리인과 납세자간에 세무조사인식도에 차이가 있는지와 세무대리인과 납세자의 특성에 따른 세무조사의 인지도에 차이가 있는지를 살펴보고, 세무조사제도의 공평성과 효율성을 제고시키기 위한 분석을 수행하였다. 분석 결과 세무대리인과 납세자 모두에게서 분석대상변수에 대한 차이가 있는 것으로 나타났다. 향후 연구결과를 토대로 세무조사에 대한 공평성 및 효율성 등을 제고할 수 있도록 정책적 대안이 요구된다.

• 한국환경교육학회지:환경교육
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• 제19권3호
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• pp.102-113
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• 2006

The purpose of this study is to devise proper plans for sustainable energy management in schools through applying school eco-audit to energy field. This study is performed by literature review and the analysis of case study. This study analyzes the energy-saving model school according to the three cores of eco-audit such as school administration system, teaching-learning method, and ecological policy, and the result of the study is as followings. First, according to the analysis of school administration system for energy education programs, the participation of all the school staff is very low, and the democratic decision-making system is unsatisfactory. Second, according to the analysis of teaching-learning method, the program is mainly managed by teacher-oriented method not by learner-oriented one. The effect on the education of energy-saving program is a little improved in cognitive area, but is insufficient in affective area. Third, in the aspect of the ecological policy, the practical energy-saving effect in schools is unsatisfactory, and shows the difficulty of continuing application of the program. Consequently, it is desirable to integrate the energy-saving program with the eco-audit for sustainable energy management in schools. Implementation of the energy eco-audit in schools for the sustainable development education as teaching-learning method could achieve extended effect for the earth environmental conservation.

• 설비공학논문집
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• 제26권5호
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• pp.231-239
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• 2014

This paper represents a method of existing building energy simulation using energy audit data. Energy audit must be carried out for reasonable analysis, because characteristics of existing buildings such as efficiency of fan, pump, flow rate, pressure, COP and operating schedule could be changed during the building operation. These building characteristics should be measured to estimate actual energy consumption of the existing building. In this study, we conducted energy audit and calculated energy savings for a 7-stories building as a case-study. The energy audit data were used to calibrate the building model of EnergyPlus simulation. Baseline model validated according to M&V guideline index. As a result, building characteristics are significant parameters making a big impact on energy savings in existing buildings.

• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.289-296
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• 2020

The study investigates the association between the effectiveness of the board of directors and the likelihood that a company receives a modified audit opinion (as a measure of the quality of companies' external financial reporting) in Malaysia. The sample companies were extracted from the population of publicly-available information mainly the annual reports of publicly-listed companies on the Bursa Malaysia. 136 firm-year observations listed on Bursa Malaysia were identified to examine the relationship between the effectiveness of the board of directors and a modified audit opinion. Data used in this study are collected from two separate sources - annual reports and Datastream. Any missing financial figure from Datastream was acquired from the annual reports. To test the study's hypotheses, we use the pooled cross-sectional logistic regression analysis for 136 firm-year observations listed on Bursa Malaysia over the period 2009-2011. The evidence we have uncovered is consistent with the hypothesis that companies with large score of the board of directors' effectiveness are less possible to receive a modified audit opinion. Therefore, the result confirms that the combined effect of the board of directors' characteristics has a significant negative association with the likelihood of the companies receiving a modified audit opinion.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.217-227
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• 2021

This study aims to examine the effect of institutional ownership, independent board of commissioners, audit committee, and profitability (RNOA) on tax avoidance in banking companies listed on the Indonesia Stock Exchange over the 2014-2018 period. The sampling method employed in this study was the cluster sampling method. The population was all banking companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sample selection results using the purposive sampling method during the observation includes 209 companies that published complete annual reports and their financial report notes as of December 31, 2018. The results revealed that institutional ownership and independent board of commissioners did not affect profitability. Profitability also did not affect tax avoidance. Further findings showed that institutional ownership and audit committee positively affect tax avoidance. From the result of Sobel test, this study indicated that profitability cannot mediate the effect of institutional ownership, independent board of commissioners, and audit committee on tax avoidance. This study has succeeded in proving empirically that there was a significant effect of the audit committee on profitability, institutional ownership on tax avoidance, and the audit committee on tax avoidance. Therefore, this study supports the agency theory and the research model from previous studies.

• 품질경영학회지
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• 제46권3호
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• pp.465-482
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• 2018

Purpose: This article aims 1) to propose improvement directions of the certification by recognizing the quality management practices based on the analysis of the audit results of the military contractors and 2) to suggest some ideas on quality audit planning preparation to help the government quality assurance representatives. Methods: Based on the nonconformity report of the defense quality management system (DQMS) requirements, frequently occurring requirement components are found and summarized. Three hypothesis testings are executed to check whether the maturity levels of the quality management systems are influenced by the company size, weapon tye, and company type, regarding the nonconformity frequency as dependent variable. Results: Nonconformity occurs most frequently in the order of product realization, measurement analysis and improvement, management responsibility, resource management, and quality management system. Nonconformity reduces when the company size increases, for the guided weapons, and in the defense companies. Conclusion: Since small-sized companies are inferior to larger companies with respect to the DQMS maturity level, more support should be provided to these small-sized companies which produce military supplies.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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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.