Výsledky vyhledávání - "Kyunghee Yoon"

A Methodology for the Sport Industry to Capture Public Perceptions and Responses in the Time of COVID-19

Autor: Kyunghee Yoon, Tawei Wang, Yen-Yao Wang

Publikováno v: Journal of Emerging Technologies in Accounting. 18:205-211

The COVID-19 pandemic has had an unprecedented impact on the sports industry, affecting activities from professional sports to the 2020 Summer Olympics. It has wreaked havoc on the sports calendar, causing a number of events to be canceled or postpon

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::bb0cf8797269c934bf182fdb89144d12
https://doi.org/10.2308/jeta-2020-058

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Can Substantive Analytical Procedures with Data and Data Analytics Replace Sampling as Tests of Details?

Autor: Kyunghee Yoon, Timothy Pearce

Publikováno v: Journal of Emerging Technologies in Accounting. 18:185-199

To avoid problems caused by moderate or weak substantive analytical procedures (SAPs), audit firms tend to focus more on tests of details than SAPs, especially for large income statement accounts such as revenues. Based on findings from previous stud

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::332c644a7077d42873dc44bc0f6cd2ca
https://doi.org/10.2308/jeta-19-03-23-10

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Classifying the Contents of Cybersecurity Risk Disclosure through Textual Analysis and Factor Analysis

Autor: Won Gyun No, Arion Cheong, Soohyun Cho, Kyunghee Yoon

Publikováno v: Journal of Information Systems. 35:179-194

Cybersecurity has garnered much attention due to the increasing frequency and cost of cybersecurity incidents and has become a significant concern for organizations and governments. Regulators such as the Securities and Exchange Commission (SEC) have

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::711b78b1a77e52259cdb407dec98957a
https://doi.org/10.2308/isys-2020-031

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Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States

Autor: Glen L. Gray, Peter Roebuck, Kyunghee Yoon, Won Gyun No

Publikováno v: Journal of Information Systems. 35:187-211

Green IT and sustainability reporting receive considerable attention. Internal auditors are considered control experts and provide assurance that controls have been designed and are functioning properly. However, literature indicates discrepant findi

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::30a2042d5676bac24d511d7893042a45
https://doi.org/10.2308/isys-17-061

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