WIAS Visiting Researcher Seminar:
Prof. KWON, Soo Young（April 22, 23）
講演者 / Speaker
KWON, Soo Young （Professor, Korea University）
日 時 / Date & Time
1. April 22 (Mon), 13:00～15:00, Room 902, Building No.11
2. April 23 (Tue), 16:30～18:00, Room 1212, Building No.11
(Campus map: Please click here)
主 旨 / Outline
1. Seminar: “Auditors’ responses to workload imbalance and the impact on audit quality”
(April 22 (Mon), 13:00～15:00, Room 902, Building No.11)
In this paper, I examine whether audits conducted under workload imbalance, proxied by busy-season audits, impair audit quality. Additionally, I investigate how coping strategies, specifically the mix of audit staff assigned and the extent of interim auditing performed, moderate this effect. This seminar will provide the audience with some insights about the resource allocation subject to the constraint and its impact on audit quality.
2. Lecture: “Fraud and Daewoo Shipbuilding & Marine Engineering Scandal”
(April 23 (Tue), 16:30～18:00, Room 1212, Building No.11)
In this lecture, I explain the definition of fraud, discuss the fraud triangle, and introduce the 2018 ACFE report with insights. In addition, I present the case of Daewoo Shipbuilding & Marine Engineering scandal and provide some suggestions.
対 象 / Prospected Audience
April 22: School of Commerce faculty and Ph.D. students
April 23: Master students in the Graduate School
主 催 / Organizer
Waseda Accounting Institute, Comprehensive Research Organization, Waseda University
共 催 / Co-organizer
Waseda Institute of Advanced Studies, Waseda University
申込み / Registration
Advanced reservation required. (～ April 20)
Contact: HAH, Young (Professor, Faculty of Commerce, Waseda University) : [email protected]
