Purpose – The purpose of this study is to analyze the influence of IS audit time variables using accrual quality as a proxy for audit risk.Design/methodology/approach – The sample population of this study includes the firms that publicly noticed the special auditor time of IS from 2014 to...

Purpose – This study analyzed the effect of the Trump Government's protectionist trade policies on foreign ownership. Specifically, this study empirically analyzes the hypothesis that foreign ownership will decrease after the Trump Government rather than before the Trump Government....

Nevertheless, methods of previous study conducted only with DART system's existing corporate disclosure information have a limitation in study. Therefore, this study aims to identify change in audit fees and audit hours after the adoption of K-IFRS through questionnaire survey conducted on...

The purpose of this study is to analyze the decision factors of audit risk by using the audit times for each position announced in the audit. The sample of this study sets up a regression model that sets the audit times of each position classified as the dependent variable announced from FY2014...