• The Journal of Asian Finance, Economics and Business
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• 제9권5호
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• pp.135-145
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• 2022

To improve audit quality, certain Chinese auditing firms have added a third-level review by an additional signing auditor to the general evaluation by a signing auditor team consisting of an engagement auditor and a partner. Nonetheless, our research-based on 36,033 firm-year observations from 2004 to 2019 reveals that compared to the general review system, auditor teams under the three-level review system are less likely to issue modified audit opinions when abnormal financial conditions arise. This finding suggests that, while larger auditor teams' knowledge, experience, and information advantages can theoretically sharpen their judgment, their performance is more susceptible to interference from divergent opinions, the diffusion of responsibility, and lower energy invested by individual auditors, ultimately impairing their judgment regarding the audited enterprises' abnormal financial conditions. That is, the three-level review system, which aims to improve audit quality, actually worsens audit quality. This conclusion remains valid after the problems of heteroscedasticity and endogeneity are addressed by using firm-level cluster robust standard errors and two-stage regression. We hope that our research will draw the attention of auditing firms, prompting them to reconsider the rationality of the three-level review system.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.519-528
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• 2020

This paper aims to synthesize and identified several constraints of the research literature about whistleblowing and its impact on the organizations from the human resource and organizational behavior point of view. The importance of study concerning whistleblowing is an important trend in this today fraudulent world, however to our knowledge an integrative review in this sense is limited. By looking at the impact of whistleblowing act in collectivist culture, especially from the Asian perspective would give an impact to the development of the studies in the future. This review using an integrative review with the distribution of databases including Sciencedirect, EBSCO, JSTOR and soon using several terms including whistleblowing and collectivist of research published during 2003 to 2018. Thirty five papers were identified, analyzed, and capturing data of research located in several Asian countries such as China, India, Indonesia, Malaysia, South Korea, Thailand and Turkey. The findings of this review reveals that despite a positive trend of whistleblowing research in collectivist culture, the importance to increase human resource and organizational behavior aspects also lead to positive ethic climate in organization. Human resource and organizational behavior aspects to be found have a significance role in creating ethical culture in the organization.

• 가정과삶의질연구
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• 제7권2호
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• pp.71-83
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• 1989

This paper reviews research on family communication in Korea. The 51 literatures which had been published till 1988 are used to review. The review includes brief summaries of literatures in methodological issues and research findings classified into five major domains ; theoretical understanding, communication in family relationship, relation to human development, family communication in home management, and the use of family communication in family therapy. Some of the major conclusions may be summarized as follows: 1) Family communication research has short history since it begun in 1973. 2) Research method used in almost the survey research. 3) It is difficult to generalize the research findings because of the short of research and the unexquisiteness of methodology, but is is possible somewhat to understand family communication in Korea.

• 유통과학연구
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• 제21권9호
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• pp.43-53
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• 2023

Purpose: This study aims to examine the demographic similarities and differences in objectives, methodology, and findings of previous studies in the context of gaining financial literacy using videos. This study employs a systematic review design. Research design, data and methodology: Based on the content analysis method, 15 articles were chosen from Scopus and Science Direct during 2015-2020. After formulating the research questions, the paper identification process, screening, eligibility, and quality appraisal are discussed in the methodology. The keywords for the advanced search included "Financial literacy," "Financial Education," and "Video". Results: The results of this study indicate the effectiveness of learning financial literacy using videos. Significant results were obtained when students interacted with the video content distribution. The findings of this study provide an overview and lead to a better understanding of the use of video in financial literacy. Conclusions: This study is important as a guide for educators in future research and practice planning. A systematic review on this topic is the research gap. Video learning was active learning that involved student-centered activities that help students engage with financial literacy. By conducting a systematic review, researchers and readers may also understand how extending an individual's financial literacy may change after financial education.

• International Journal of Internet, Broadcasting and Communication
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• 제16권2호
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• pp.203-208
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• 2024

The convergence of deep learning and smart factory is drawing a lot of attentions from not only industrial but also academic circles. The objective of this article is to quantitatively review on deep learning and smart factory from 2010 to 2023. This research analyzed the 138 articles, extracted from the Core Collection of Web of Science, in terms of four dimensions such as the main trend in article publications, the main trend in article citations, the distribution of article publications by research area, and the keywords representing the main contents of published articles. The quantitative review results reveal the following four points: First, the article publications drastically grew from 2019 to 2022 in its annual trend. Second, the article citations have rapidly grown since 2018. Third, Engineering, Computer Science, and Telecommunications are the top 3 research areas composing the 138 articles. Fourth, it is the top 10 keywords such as 'deep', 'learning', 'smart', 'detection', factory', 'data', 'system', 'manufacturing', 'neural', and 'network' that represent the main contents of the 138 articles published from 2010 to 2023 in deep learning and smart factory. These findings revealed by this quantitative review will be significantly useful for deepening and widening relevant future research on deep learning and smart factory.

• 한국정보시스템학회지:정보시스템연구
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• 제33권2호
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• pp.81-103
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• 2024

Purpose The purposes of the study are to explore the overall theories used in e-commerce adoption research for small enterprises, to demonstrate the research topics and the growth of the research topics in e-commerce adoption for small businesses over twenty years by co-word analysis and to suggest future directions on e-commerce adoption research in small enterprises. Design/methodology/approach This study used bibliometrics approach to systematically review electronic commerce adoption in small enterprises. More specifically, the study used co-citation to reveal the structure and theoretical foundations and keyword network analysis to understand the changes of research themes in small business e-commerce adoption research from 1999 to 2023. Findings According to the bibliometrics analysis result, this study revealed the nine research topics in small enterprise e-commerce adoption. In addition, this study can be applied to start e-commerce adoption research on small enterprises with a theoretical framework.

• 한방비만학회지
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• 제23권1호
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• pp.18-27
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• 2023

Objectives: The purpose of this study was to review the studies of musculotendinous releasing manual therapy and suggestions for clinical application. Methods: Derive research questions using the scoping review methodology. Searching for related studies, the studies were selected, and the data were analyzed and reported. We searched domestic database for studies on musculotendinous releasing manual therapy reported till April 2023. We reviewed 82 studies excluding duplicate studies and 13 studies were selected. Results: Five studies were literature studies and eight studies were clinical studies. Among the five literature studies, two studies investigating and analyzing general manual therapy, one study investigating manual therapy applied to frozen shoulders, and one systematic literature review to investigate the economic effects of manual therapy, one study using tools. There was one study examining research trends in manual therapy. Eight clinical studies were conducted on patients with Achilles tendinitis, tennis elbow, meralgia paresthetica and obesity. Conclusions: Musculotendinous releasing manual therapy is thought to be applicable not only to musculoskeletal disease but also to changes in body shape due to connective tissue.

• 보건행정학회지
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• 제30권2호
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• pp.164-177
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• 2020

This study aims to compare the experience of selected countries in operating separate payment system for new healthcare technology and to find implications for price setting in Korea. We analyzed the related reports, papers, laws, regulations, and related agencies' online materials from five selected countries including the United States, Japan, Taiwan, Germany, and France. Each country has its own additional payment system for new technologies: transitional pass-through payment and new technology ambulatory payment classification for outpatient care and new technology add-on payment for inpatient care (USA), an extra payment for materials with new functions or new treatment (C1, C2; Japan), an additional payment system for new special treatment materials (Taiwan), a short-term extra funding for new diagnosis and treatment (NUB; Germany), and list of additional payments for new medical devices (France). The technology should be proven safe and effective in order to get approval for an additional payment. The price is determined by considering the actual cost of providing the technology and the cost of existing similar technologies listed in the benefits package. The revision cycle of the additional payment is 1 to 4 years. The cost or usage is monitored during that period and then integrated into the existing fee schedule or removed from the list. We conclude that it is important to set the explicit criteria to select services eligible for additional payment, to collect and analyze data to assess eligibility and to set the payment, to monitor the usage or cost, and to make follow-up measures in price setting for new health technologies in Korea.

• 아시아태평양코퍼스연구
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• 제1권1호
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• pp.127-132
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• 2020

The purpose of this review is to provide local readers, more specifically, Korean student readers who are not all that familiar with the English language a general overview of research articles that have been published in Asia Pacific Journal of Corpus Research vol. 1, no. 1. A brief summary of each research article focusing on research methods and then followed by an overall review and some insights on research issues will be presented.

• Perspectives in Nursing Science
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• 제11권2호
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• pp.87-93
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• 2014

Purpose: The use of salivary biomarkers for stress research is increasing based on the convenience of collection, affordability and scientific merit. This short review provides an overview of the state of the science of salivary biomarkers utilized in research related to stress. Methods: An integrative review was conducted. Results: The trend of utilizing salivary biomarkers in stress research was reviewed, specifically, focusing on the use of endocrine and inflammatory biomarkers incorporated in previous stress research. Then, a review of sampling procedures for salivary biomarkers and the analytic methods is provided. Finally, a discussion on the strengths and areas for improvement in the use of salivary biomarkers in stress research is included. Conclusion: Salivary biomarkers as an alternative to blood biomarkers are increasingly being recognized as a legitimate source for analyzing the stress response in humans.