Zobrazeno 1 - 9 of 9 pro vyhledávání: '"Il-Hang Shin"'
4
Related party transactions and income smoothing: new evidence from Korea
Autor: Sorah Park, Il Hang Shin, Sung Kyu Sohn
Publikováno v: Asia-Pacific Journal of Accounting & Economics. 28:263-280
We examine the relationship between related party transactions (hereafter, RPTs) and income smoothing using a sample of Korean firms from 2001 to 2013. We hypothesize that RPTs can be an efficient ...
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::4aadf66753f8e9e7a6b311abb7ff60db
https://doi.org/10.1080/16081625.2019.1566011
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8
How does human resource investment in internal control affect audit reporting lag?
Autor: Hyun-Ah Lee, Ho Young Lee, Myungsoo Son, Il Hang Shin
Publikováno v: Asia-Pacific Journal of Accounting & Economics. 24:195-215
The Korean government requires listed firms to disclose the total number of employees engaged in the implementation of internal controls (hereafter, IC personnel) and the number of IC personnel in accounting, finance, information technology and syste
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::c9fdd167a552299bcdd39006f544b09a
https://doi.org/10.1080/16081625.2015.1135751
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9
Implementation of the continuous auditing system in the ERP‐based environment
Autor: Woojin Park, Il‐hang Shin, Myung‐gun Lee
Publikováno v: Managerial Auditing Journal. 28:592-627
PurposeThe purpose of this paper is to introduce the continuous auditing system based on continuous monitoring and its implementation methodology; also to present a systematic case study of actual continuous auditing systems implemented in the financ
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::1560f1e87542cb0b48c2d1a5318598fd
https://doi.org/10.1108/maj-11-2012-0775
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