• The Journal of the Korea Contents Association
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• v.15 no.7
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• pp.477-488
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• 2015

This study investigates the association between non-audit services and audit quality, using a sample of firms in which audit services and non-audit services are provided by a same audit firm. This study extends previous studies by separating auditors into Big4 and Non-Big4 audit firms as each group may have different incentives to impair their independence. According to the empirical results, audit quality, proxied by absolute value of discretionary accruals has significant negative association with non-audit service fee for Non-Big4 audit firms, but not for Big4 audit firms, suggesting that Non-Big4 audit firms may impair their independence with increased non-audit service fees. Non-Big4 audit firms are known to be relatively small and local firms that might be highly economically dependent upon a specific client firm whereas Big4 audit firms are not. This results may be of interest to regulators and capital market investors and standard setters who concern a recent trend of increasing non-audit services that are provided by an audit firm which also provides audit service at the same time.

• Journal of Navigation and Port Research
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• v.48 no.4
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• pp.321-326
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• 2024

The purpose of this study is to investigate whether Big 4 accounting firms contribute to the reduction of earnings management when auditing shipping companies. Generally, it is understood that companies audited by the Big 4 accounting firms engage in minimal earnings management and maintain high audit quality. However, these factors may vary depending on industry and firm size. As a result, this study empirically analyzes the impact of audits conducted by large accounting firms on earnings management within the shipping industry. The Big 4 accounting firms, namely PwC, KPMG, Deloitte, and EY, are the focus of this research. Discretionary accruals are employed as a proxy for earnings management, with the modified J ones model and the performance matched model used to measure discretionary accruals. The analysis, which covers shipping companies listed on KOSP I from 2001 to 2023, reveals that audits conducted by the Big 4 accounting firms do not significantly influence earnings management in the shipping industry. Unlike the general case, it is evident that audits by the Big 4 accounting firms do not play a role in reducing earnings management in shipping companies. This paper is significant as it examines the role of auditors within the shipping industry and presents findings that deviate from commonly known information. Shipping companies should take into consideration that the audit quality of the Big 4 accounting firms may not always be guaranteed when selecting an auditor. Furthermore, supervisory authorities such as the Financial Supervisory Service should engage in oversight based on an accurate understanding of the audit quality offered by the Big 4 accounting firms.

• International Journal of Computer Science & Network Security
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• v.22 no.4
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• pp.340-350
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• 2022

The big data term refers to the great volume of data and complicated data structure with difficulties in collecting, storing, processing, and analyzing these data. Big data analytics refers to the operation of disclosing hidden patterns through big data. This information and data set cloud to be useful and provide advanced services. However, analyzing and processing this information could cause revealing and disclosing some sensitive and personal information when the information is contained in applications that are correlated to users such as location-based services, but concerns are diminished if the applications are correlated to general information such as scientific results. In this work, a survey has been done over security and privacy challenges and approaches in big data. The challenges included here are in each of the following areas: privacy, access control, encryption, and authentication in big data. Likewise, the approaches presented here are privacy-preserving approaches in big data, access control approaches in big data, encryption approaches in big data, and authentication approaches in big data.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.24 no.11
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• pp.1562-1565
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• 2020

With the development of digital technology, the industrial structure is becoming digitalize. The government selected big data as the key technology of the 4th industrial revolution. Among them, big data is widely used to create new values and services by utilizing vast amounts of information. In order to cultivate professional manpower for the use of big data, various education programs are provided at universities. We intend to develop a curriculum for systematic training of talented people who can acquire knowledge about the three stages of collection, analysis, and application of big data. To this end, subjects are classified into basic competency, technical competency, analysis competency, and business competency based on the big data competency model proposed by the Korea Internet & Security Agency.

• The Journal of Society for e-Business Studies
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• v.18 no.4
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• pp.301-314
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• 2013

The existing computer environment, numerous mobile environments and the internet environment make human life easier through the development of IT technology. With the emergence of the mobile and internet environment, data is getting bigger rapidly. From this environment, we can take advantage of using those data as economic assets for organizations which make dreams come true for the emerging Big Data environment and Big Data security services. Nowadays, Big Data services are increasing. However, these Big Data services about Big Data security is insufficient at present. In terms of Big Data security the number of security by Big Data studies are increasing which creates value for Security by Big Data not Security for Big Data. Accordingly in this paper our research will show how security for Big Data can vitalize Big Data service for organizations. In details, this paper derives the priorities of the components of Big Data Information Security Service by AHP.

• Journal of Information Technology Services
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• v.11 no.4
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• pp.277-294
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• 2012

The purpose of this research is to analyze big data structure and various objects in big data industry based on ecological perspective. Big data is rapidly emerging as a highly valuable resource to secure competitiveness of enterprise and government. Accordingly, the main issues in big data are to find ways of creating economic value and solving various problems. However big data is not systematically organized, and hard to utilize as it constantly expands to related industry such as telecommunications, finance and manufacturing. Under this circumstance, it is crucial to understand range of big data industry and to which stakeholders are related. The ecological approach is useful to understand comprehensive industry structure. Therefore this study aims at confirming big data structure and finding issues from interaction among objects. Results of this study show main framework of big data ecosystem including relationship among object elements composing of the ecosystem. This study has significance as an initial study on big data ecosystem. The results of the study can be useful guidelines to the government for making systemized big data ecosystem and the entrepreneur who is considering launching big data business.

• Proceedings of the Korean Institute of Building Construction Conference
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• 2017.05a
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• pp.93-94
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• 2017

This study have derived the big issue of overseas construction through big data analysis. For identification of big issues on overseas construction, domestic online articles, 30 daily newspapers like the JoongAng Ilbo, 7 construction related articles including construction economy and 1,759 local newspapers and small media companies were analyzed from October 1st, 2015 to September 30th, 2016. 13,884 cases in total were used for big data analyses and big issue candidates were identified. The analysis result is as shown below. First, looking into major issues on overseas construction for a year, construction orders in the Middle East decreased because of the drop in oil prices. Accordingly, there were discussions on concerns and crises we may face as profitabilities worsened in overseas construction. Second, analyzing main concern based on 8 key words on overseas construction among construction issues for the last one year, it was found as following: Region (29.4%), Business environment (21.4%), Group (15.8%), Profitability (14.5%), Policy and Institution (7.8%), Market environment (4.2%), Business (project) (4.15%), and Education (3.2%). Third, among 30 issues on 8 key words, 10 key issues that are likely to spread and continue were identified. Then, a semantic network map among key words and centrality were analyzed.

• Journal of the Korea Safety Management & Science
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• v.14 no.4
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• pp.229-238
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• 2012

Within last 10 years, internet has become a daily activity, and humankind had to face the Data Deluge, a dramatic increase of digital data (Economist 2012). Due to exponential increase in amount of digital data, large scale data has become a big issue and hence the term 'big data' appeared. There is no official agreement in quantitative and detailed definition of the 'big data', but the meaning is expanding to its value and efficacy. Big data not only has the standardized personal information (internal) like customer information, but also has complex data of external, atypical, social, and real time data. Big data's technology has the concept that covers wide range technology, including 'data achievement, save/manage, analysis, and application'. To define the connected technology of 'big data', there are Big Table, Cassandra, Hadoop, MapReduce, Hbase, and NoSQL, and for the sub-techniques, Text Mining, Opinion Mining, Social Network Analysis, Cluster Analysis are gaining attention. The three features that 'bid data' needs to have is about creating large amounts of individual elements (high-resolution) to variety of high-frequency data. Big data has three defining features of volume, variety, and velocity, which is called the '3V'. There is increase in complexity as the 4th feature, and as all 4features are satisfied, it becomes more suitable to a 'big data'. In this study, we have looked at various reasons why companies need to impose 'big data', ways of application, and advanced cases of domestic and foreign applications. To correspond effectively to 'big data' revolution, paradigm shift in areas of data production, distribution, and consumption is needed, and insight of unfolding and preparing future business by considering the unpredictable market of technology, industry environment, and flow of social demand is desperately needed.

• Asian Journal of Innovation and Policy
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• v.8 no.1
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• pp.58-72
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• 2019

The wave of the 4th Industrial Revolution was announced by Schwab Klaus at the 2016 World Economic Forum in Davos, and prospects and measures with the future society in mind have been put in place. With the launch of the Moon Jae-in administration in May 2017, Korea has shifted all of its interest to Big Data, which is one of the most important features of the 4th Industrial Revolution. In this regard, this study focuses on the role of the public sector, explores related issues, and identifies an agenda for determining the demand for ways to foster Big Data ecosystem, from an objective perspective. Furthermore, this study seeks to establish priorities for key Big Data issues from various areas based on importance and urgency using a Delphi analysis. It also specifies the agenda by which Korea should exert national and social efforts based on these priorities in order to demonstrate the role of the public sector in reinforcing the Big Data ecosystem.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.4
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• pp.41-50
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• 2020

The paper aims to investigate auditors, auditing firms and other external factors that affect quality of information technology audit in Vietnam. We conducted 2 types of data collections including direct and on survey. For direct survey, we sent directly to auditors at the training classes organized by State Securities Exchanges Commission. An online survey was established and Google doc link was provided to the Big4 and non-Big4 auditors. We received 138 survey responses in that 90 auditors came from Big4 and 48 auditors from non-Big4 firms. The data are analyzed using a factor analysis and compare means approaches to illustrate the potential IT audit quality factors and identify differences between two groups of auditors. The results show that independence and accounting knowledge and audit skills are the most important factors. And since external auditors perform many assurance services, the independence is critical. The result also shows that the auditors need to have enough competent and professional skills when conducting an audit, especially within an IT environment that requires high quality. The findings suggest a similar pattern of two groups in the context of Vietnam and some factors of auditors and auditing firms appear to have a statistically significant impact on quality of IT audit.