• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.243-253
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• 2021

This study aims to examine (1) the association between the chief executive officer tenure and audit quality, (2) the relationship between chief executive officer duality and audit quality, (3) the association between board independence and audit quality, (4) the relationship between board size and audit quality, and (5) the role of controlling variables (client size, leverage debt, and business complexity) in controlling these relationships. The research sample includes 325 financial reports from manufacturing firms listed in Amman Stock exchange over the 2014-2018 period. The study relationships are tested by using logistic regression. The results revealed a negative relationship, but not significant between CEO tenure and independent directors with audit quality. In addition, the results showed there is a negative effect of CEO duality on audit quality; also the results revealed that there is a statistically significant effect on the board of directors (board size) on the AQ. In general, the coefficient estimates of controlling variables show that client size and leverage debt positively affect audit quality, and on the contrary, business complexity has an insignificant positive relationship with audit quality. The summary of the study findings play an active role to external auditor opinion on business practice in towered the corporate governance system.

• Journal of the Korea Society of Computer and Information
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• v.18 no.7
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• pp.69-78
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• 2013

This paper introduces the alignment background, analyzes some alignment issues. a practical the model of Data Governance for business and IT alignment is describes to implement the alignment so as to improve organizations innovation competency. Business and Information Technology alignment plays an important role in the business operation. Data Governance is an emerging approach which has been proven in some organizations to meet alignment demand. This paper proposes the model of Data Governance and proves the effective through implementation. This could be a good model of benchmarking for the best data quality management of all organizations.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.1
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• pp.311-324
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• 2022

The objective of this study is to examine the influence of fraud investigation on organizational performance of Thai listed companies through mediating effects of internal audit quality, accounting information transparency and financial effectiveness, and moderating effect of corporate governance. In this study, 333 Thai listed companies are the samples of the study. Both the structural equation model and multiple regression analysis are used to examine the research relationships. The results of this study show that fraud investigation has a significant influence on internal audit quality, accounting information transparency, and financial effectiveness. Internal audit quality significantly influences accounting information transparency, financial effectiveness, and organizational performance while financial effectiveness significantly influences organizational performance. Next, both internal audit quality and financial effectiveness potentially mediate the fraud investigation-organizational performance relationships. In addition, corporate governance critically moderates the fraud investigation-internal audit quality relationships and the fraud investigation-financial effectiveness relationships. In summary, fraud investigation functions as an important valuable technique of internal audit practices. As a result, businesses must build and implement a systematic fraud investigation procedure to generate and improve beneficial outcomes in the short, medium, and long term.

• Management & Information Systems Review
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• v.34 no.5
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• pp.277-293
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• 2015

Mutual Savings Banks generally have weaker governance structure than other financial institutions, so the possibility of earnings management by owner-largest or managements of mutual savings banks is higher than other financial institutions. This study examines the relationship between corporate governance and quality of internal control of financial reporting. If the expropriation of minority shareholder hypothesis holds, we predict that the larger block shareholder in mutual savings banks, the weaker the internal control system by more likely the opportunistic earnings management by bank managers. On the other hand, under the convergence of interest hypothesis, we predict that the larger block shareholder in mutual savings banks, the stronger the internal control system by reduction in agency costs as owner-manager's holdings increases, and there a negative relationship is expected between internal control weakness and the holdings of the owner-largest shareholder. We find that mutual savings banks with higher owner-largest shareholder equity has significant positive relations with their internal control of financial reporting material weakness. This result suggests that the greater owner-largest shareholder equity, the more likely the opportunistic earnings management, so that decrease quality of internal control. This paper extends the literature on financial institutions corporate governance to verify whether governance system, especially, owner-largest and quality of internal control has significant positive relations.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.51-61
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• 2020

The study aims to compare whether using Earnings Response Coefficient (ERC) is better than using the new concept of Accounting Earnings Response Coefficient (AERC) in determining the earnings quality response coefficient value. Also, the study seeks to explain the effect of company characteristics and corporate governance on AERC through voluntary disclosure and information asymmetry. Research samples include 69 manufacturing companies listed on the Indonesian Stock Exchange over the period 2014-2017. The data come from annual reports, stock market prices, CSPI, EPS, stock returns and market returns. The research model is tested using the structural equation model (SEM) with partial least square (PLS). The results showed the value of the earnings response coefficient produced by AERC and ERC was different. Earnings quality resulting from AERC regression by adding CFO values better reflects the actual earnings quality. These results are consistent with the concept built from the proposition about earnings quality at AERC, that quality earnings are informative accounting earnings. The theoretical findings of this study provide an explanation that operational cash flow plays a role in evaluating earnings quality, while providing reinforcement that the ERC regression model fails to detect stock market reactions to information relevant to the aggregated values of accounting earnings.

• 한국디지털정책학회:학술대회논문집
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• 2006.06a
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• pp.197-204
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• 2006

This paper tried to develop differentiation strategies of policy process in governance. Firstly, we reviewed model of policy making(output-oriented model and process-oriented model, normative or idealistic approach and realistic or empirical approach, rational model and cognitive model etc). Now gumi city is making the policy based on the process-oriented model, realistic or empirical approach, cognitive model. So gumi city was winner the test of provinces innovation in 2005. Therefore, when we make the policy, consider these factor: citizen and public service personnel participate policy making process and control policy quality.

• The Journal of Information Systems
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• v.17 no.4
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• pp.129-156
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• 2008

This study empirically tested a research model and hypothesis extracted and based on IT governance and knowledge sharing theories. In this study we targeted CIO and IS managers to find the effects of the degree of knowledge sharing between CEO and CIO regarding five areas of IT governance decision-making: IT principles, IT architecture, IT infrastructure, business application needs, and IT investment and prioritization, on IT and business alignment. Additionally we studied the effects of business alignment on the effectiveness of information systems. Results showed that the degree of knowledge sharing in CEO and CIO on IT principles, IT infrastructure, IT investment and prioritization had a positive influence on IT and business alignment, ultimately showing a positive influence on the effectiveness of information systems. This research has shown that fording the preferable relationship between IT and business affected by performing high quality decision making based on knowledge sharing and consequently it also is a basis to provide a positive influence to the effectiveness of the information system.

• The Journal of the Korea Contents Association
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• v.12 no.2
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• pp.310-321
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• 2012

This study was conducted to establish collaborative governance for North Korean Refugees' settlement support service. Three major actors were identified. At the central government level, there is no control center to coordinate various functions. This study suggested three roles for central government in collborative governance, which are policy planning based on public value, allocating financial resources to implementing organizations, and program evaluation for securing public accountability. The rloes of local government are establishing communication channels between implementing participants, maintenancing good relations, and coordination. Finally, the role of private actors is developing high quality service programs, connecting local resources for settlement service.

• The Journal of the Korea Contents Association
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• v.16 no.9
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• pp.94-104
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• 2016

Community recently pays attention to participation, network, and partnership of local residents and community stakeholders for the purpose of solving community problems and issues. This is the typical characteristics of local governance as an institutional setting to solve the problems which communities face with. The aim of this study is to attempt an analysis of local governance from the perspective of community welfare. To do that, it especially focuses on 'Gwangju Greenway' as a case. Participation of and communications among local residents strengthen their community's capabilities to deal with problems and seek better solutions. Above all, networking and cooperation between local government and local residents are required to improve the quality of local residents' participation at the process of planning and policy-making in the area of community welfare. 'Gwangju Greenway' is a good example of community welfare in that local residents actively seek to solve their own problems and realize common good within their local community through the improvement of social interaction and solidarity among local residents, thus resulting in good quality of life.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.29 no.5
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• pp.1117-1132
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• 2019

Recently, IT technology such as internet, mobile, and IOT has rapidly developed, making it easy to collect data necessary for business, and the collected data is analyzed as a new method of big data analysis and used appropriately for business. In this way, data collection and analysis becomes easy. In such data, personal information including an identifier such as a sensor id, a device number, IP address, or the like may be collected. However, if systematic management is not accompanied by collecting and disposing of large-scale data, violation of relevant laws such as "Personal Data Protection Act". Furthermore, data quality problems can also occur and make incorrect decisions. In this paper, we propose a new data governance maturity model(DGMM) that can identify the personal data contained in the data collected by companies, use it appropriately for the business, protect it, and secure quality. And we also propose a over all implementation process for DG Program.