Correlations of AIDS Knowledge, Self-esteem, Sense of Control, Optimistic Bias toward AIDS, and Condom Use among Male College Students in China

권수영,이동숙,Kwon, Sue-Young,Lee, Dong-Suk The Society of Digital Policy and Management 2018 디지털융복합연구 Vol.16 No.4

본 연구는 중국 남자 대학생들의 에이즈 지식, 자아존중감, 자기통제감, 에이즈에 대한 낙관적 편견, 콘돔 사용의 상관관계를 조사하였다. 중국 두 개 성(省) 도시의 종합대학교의 1학년부터 4학년에 재학 중인 남학생 307명을 편의표집하여 빈도분석과 기술통계량, ANOVA, Pearson 상관관계로 분석하였다. 중국 남자 대학생들의 에이즈 감염에 대한 낙관적 편견이 있는 것으로 나타났으며, 에이즈 지식 점수는 73점이었다. 자아존중감, 자기통제감 점수도 각각 중간값 보다 높게 나타났다. 학년과 연령에 따른 집단 간 분석에서 통계적으로 유의한 차이가 있었다. 본 연구에서 자아존중감, 자기통제감, 에이즈에 대한 낙관적 편견은 정적 상관관계를 보였고, 에이즈 지식, 낙관적 편견, 콘돔 사용의 상관관계는 통계적으로 유의하지 않았다. 차후 중국 문화의 맥락 안에서 콘돔 사용에 영향을 미치는 심리적 변수에 대한 다양한 집단의 반복 연구가 필요하다. This study investigated the correlations of the AIDS knowledge, self-esteem, sense of control, optimistic bias toward AIDS, and condom use in the Chinese male college students. A cross-sectional survey was used, and 307 male students were recruited from anonymous universities in cities of two provinces in China. The data were analyzed according to descriptive statistics, ANOVA, Pearson's correlations. The Chinese male college students had an optimistic bias toward AIDS. The score of AIDS knowledge was 73%, and the self-esteem and sense of control scores were all rated higher than the median. The difference among groups according to grade and age were statistically significant in this study. The self-esteem, sense of control, and optimistic bias toward AIDS showed significant positive correlations, but AIDS knowledge, optimistic bias, and condom use have no correlations. The studies that examine psychological variables with condom use among various groups should be followed in the Chinese context.

체계적 사고 (systemic thinking)와 신학의 목회적 실천

권수영(Soo Young Kwon) 한국기독교학회 2007 한국기독교신학논총 Vol.53 No.-

사업결합에 따른 무형자산평가: B통신기업 사례

권수영 ( Soo Young Kwon ),남혜정 ( Hye Jeong Nam ),박대준 ( Dae Joon Park ),김종일 ( Jong Il Kim ),권기정 ( Gee Jung Kwon ) 한국회계학회 2011 회계저널 Vol.20 No.2

감사계획과 중간감사가 감사시간과 감사보수에 미치는 영향

권수영(Soo Young Kwon),정경철(Kyoung Chol Jung),윤용석(Yong suk Yun) 한국공인회계사회 2016 회계·세무와 감사 연구 Vol.58 No.3

본 연구는 감사인의 감사계획(Audit planning)과 중간감사(Interim audit)가 감사인의 총 감사시간과 직급별 감사시간, 감사보수에 미치는 영향과 그 영향이 감사인의 특성에 따라 차별적으로 나타나는지 검증한다. 감사계획 수립 활동은 피감사기업의 감사과정과 관련된 감사위험에 대응하기 위해 적합한 수준의 역량과 적격성을 갖춘 감사인을 선정하며, 적절하게 감사업무를 배정하는 과정을 통해 효율적인 감사를 수행하도록 한다. 또한, 전반감사전략을 수립할 때 분석적 절차를 통해 잠재적인 감사위험을 파악하고, 내부통제 의존도와 입증감사의 범위를 결정하여 중간감사에의 감사 자원투입과 비중을 결정한다. 이처럼 감사계획수립과 중간감사는 재무제표 감사에 있어서 중요한 과정임에도 불구하고 자료의 제약으로 그 효과성에 대한 연구가 거의 전무한 실정이다. 본 논문은 2014년 외감법 개정으로 공시되는 외부감사 실시내용 자료를 이용하여 감사계획과 중간감사의 실효성에 대해 살펴본다. 실증분석 결과 첫째, 감사계획시간 비중과 중간감사시간 비중은 모두 총 감사시간을 감소시키는 것으로 나타났다. 둘째, 감사계획시간 비중이 높으면 실무자인 하위직급의 감사시간을 감소시키는 반면, 중간감사시간 비중이 높으면 상위 직급의 감사시간을 감소시키는 것으로 나타났다. 이는 파트너 등의 상위직급 감사인들이 참여하는 감사계획시간의 증가로 인한 혜택이 하위직급 감사인의 시간 감소로 나타나는 반면, 중간감사는 실무자 차원에서 내부통제의 설계 및 운영의 적정성을 평가하므로 주로 상위직급 감사인의 시간감소로 나타나는 것이다. 셋째, 감사계획시간(중간감사시간)의 비중이 높아질수록 감사보수가 감소하지는 않는 반면(감소하고) 감사시간이 감소하여 시간당 감사보수가 증가하는 것으로 관찰되었다. 넷째, 감사계획에 대해서 감사인의 특성에 따라 직급별 시간에 차별적으로 영향을 미치는 반면, 중간감사의 경우에는 감사인의 특성에 관계없이 상위직급 감사인의 시간이 일관하게 감소하는 것으로 나타났다. 본 연구는 감사계획 수립과 중간감사의 유용성에 대한 실증적인 증거를 처음으로 제시하였다는 점과 감사절차와 관련해 직급별 감사시간을 연구하였다는 점에서 학술적·실무적·정책적 공헌점이 있다고 할 수 있다. This paper investigates whether audit planning and interim audit affect on audit hours (total audit hours and auditor hours by rank) and audit fees. The Statement on Auditing Standards (SAS) describes that audit planning is a progress of understanding client firms, selecting appropriate auditors in order to react potential audit risk related client firms and of allocating inspection tasks among auditors, therefore resulting in achievement of efficiency and effectiveness in audit process. Interim audit is to conduct timely reviews to increase the quality of earings by determining weighting matrix of dependence on internal control of the clients and proof progress in fiscal-year end audit, reducing unintentional errors (estimation errors) and intentional errors (earnings management during interim quarters). Although audit planning and interim audit process are important in auditing procedures, there is little empirical evidence on them. This paper examines whether audit planning hour and interim audit hour affect on audit hours and audit fees. First, we conduct tests whether audit planning hour ratio (audit planning hours/total audit hours) has the effect on total audit hours, audit hours by rank (partner, senior-manager, associate, non-audit expert, quality controller), audit fees, and audit fee per hour. We find that the higher audit planning hour ratio, 1) the lower total audit hours, 2) the significant decrease in the portion of low-rank auditor hours, 3) no association with audit fees, 4) the higher hourly audit fee. Second, we investigate whether interim audit hour ratio (interim audit hours /total audit hours) has an effect on total audit hours, audit hours by rank, audit fees, and hourly audit fees. We find the results that the higher interim hour ratio, 1) the total audit hours, 2) the lower high-rank auditors hours, 3) the lower audit fees, 4) the higher hourly audit fees. In additional analyses, we conduct tests whether the effects of audit planning and interim audit on audit hours by rank vary with auditor quality characteristics such as industry specialization, Big 4 affiliation, non-audit service provision, auditor tenure, or auditor workload. The effect of audit planning ratio on audit hours by rank varies with auditor quality characteristics, while the effect of interim audit ratio. This paper has several contributions. First, we provide empirical evidence on the usefulness of audit planning and interim audit in the audit process. Second, we document the analysis of audit hours by rank, which were previously not studies in the archival research. Third, our results have policy implications for regulatory authorities and practitioners by suggesting the circumstances in which either audit planning or interim audit is effective.

트라우마와 기억의 재구성

권수영(Soo-Young Kwon) 연세대학교 신과대학(연합신학대학원) 2015 신학논단 Vol.79 No.-

On April 16, 2014, Korea witnessed one of its worst maritime disasters when the Sewol Ferry capsized. The ferry was mostly carrying high school students who were on a field trip, and out of 325 students only 75 survived. Media has produced much of anxiety about possibility of PTSD symptoms over the survivors and witnesses. Trauma is not the tragic event, but the confusion of its memory. This article first explores the affective neuro-scientific findings about the memory by critically examining the difference between explicit memory (declarative memory) and implicit memory (non-declarative memory). The former is conscious and what we would consider as normal memories - i.e., stories and historical recollections that seem to be arranged sequentially in time. The latter is unconscious. This procedural memory cannot be recalled at will, and contains no sequence of remembered events. And yet, this is autono-mously connected with bodily memory and traumatic experience. While explicit memory is accessed primarily through thoughts, implicit memory must be reached through the body. The most recent researches on triune brain structure by Paul MacLean and polyvegal theory by Stephen Porges, especially centering upon the functions of hipocampus and amygdala in the limbic system, will be discussed for the proposal of the bottom-up approach to trauma-focused therapy since the top-down approach of traditional CBT and psychotherapy, focused upon the functions of cortex (mostly thinking and talking), does not efficiently deal with the implicit traumatic memory. The study also tackles the issue of theological reflection on trauma. Christianity has long claimed the practice of remembering to be important and related to redemption and liberation. Womanist theologian Flora A. Keshgegian pays attention to the centrality of remembering for Christian practice and praxis. She suggests that the crucifixion of Jesus was a traumatic event, for Jesus himself and for the community around him. The article concludes with the case example of faith community of Ansan City near Danwon High School to demonstrate how the communal movement of re-membering 0416 can share the implicit memory of crucifixion in the faith community with the local community for the recovery and reconstruction of traumatic memories across the trauma survivors and other people in town. On April 16, 2014, Korea witnessed one of its worst maritime disasters when the Sewol Ferry capsized. The ferry was mostly carrying high school students who were on a field trip, and out of 325 students only 75 survived. Media has produced much of anxiety about possibility of PTSD symptoms over the survivors and witnesses. Trauma is not the tragic event, but the confusion of its memory. This article first explores the affective neuro-scientific findings about the memory by critically examining the difference between explicit memory (declarative memory) and implicit memory (non-declarative memory). The former is conscious and what we would consider as normal memories - i.e., stories and historical recollections that seem to be arranged sequentially in time. The latter is unconscious. This procedural memory cannot be recalled at will, and contains no sequence of remembered events. And yet, this is autono-mously connected with bodily memory and traumatic experience. While explicit memory is accessed primarily through thoughts, implicit memory must be reached through the body. The most recent researches on triune brain structure by Paul MacLean and polyvegal theory by Stephen Porges, especially centering upon the functions of hipocampus and amygdala in the limbic system, will be discussed for the proposal of the bottom-up approach to trauma-focused therapy since the top-down approach of traditional CBT and psychotherapy, focused upon the functions of cortex (mostly thinking and talking), does not efficiently deal with the implicit traumatic memory. The study also tackles the issue of theological reflection on trauma. Christianity has long claimed the practice of remembering to be important and related to redemption and liberation. Womanist theologian Flora A. Keshgegian pays attention to the centrality of remembering for Christian practice and praxis. She suggests that the crucifixion of Jesus was a traumatic event, for Jesus himself and for the community around him. The article concludes with the case example of faith community of Ansan City near Danwon High School to demonstrate how the communal movement of re-membering 0416 can share the implicit memory of crucifixion in the faith community with the local community for the recovery and reconstruction of traumatic memories across the trauma survivors and other people in town.

기독 목회 상담에서의 공감 성육신의 목회신학적 성찰

권수영(Soo-Young Kwon) 한국기독교상담심리학회 2005 한국기독교상담학회지 Vol.10 No.-

The method of empathy has been long discussed since the early theorists and clinicians elaborated the import in psychoanalytic and psychotherapeutic literature. Noting the division in the literature on the role of empathy, it should be noted that the beginning Christian(pastoral) counselors might face substantial ambiguity as they endeavor to acquire the ability to empathize in the clinical context. Psychoanalytic understanding of empathy as interpretation may evoke a misunderstanding that empathy is a psychic function which utilizes to understand the unconscious experience of clients. The author proposes that the method of empathy consist in the mutual interactions between counselor and client in Christian(pastoral) counseling. Empathy is not a solo ability to make use of one s empathic ability to understand another person s needs and wants. It is a mutual process in which the counselor and client must fully participate. Together these two participants will gradually set up a more and more intricate network of emotional communion. Pastoral theology is a form of theological reflection in which pastoral experience serves as a context for the critical development of basic theological understanding. In this article, pastoral theological reflections are placed upon theological understanding of incarnation. It is suggested that the process of empathic understanding is reminiscent of Christian theology of incarnation. As Luther stated, God meets people in suffering and death. The cross is the meeting place between God and us. In this mutual understanding, the cross is the place where God experiences human suffering and the place where humans understand God s wounded heart. Empathizing God suffers in, and self-defines human suffering and death in the cross. Likewise, the clinical process of empathy is constructed in the theology of incarnation. Christian(pastoral) counselors utilize the theology of incarnation to suffer-in (empathize) the anguish of client s wounded hearts. The three-stages of empathic understanding are as follows: (1) suffering-in (2) self-definition of emotion (3) re-framing. The detailed process of this model is illustrated using case verbatim.

다문화사회를 위한 기독(목회)상담

권수영(Soo Young Kwon) 한국기독교학회 2010 한국기독교신학논총 Vol.67 No.-

로우볼링 결정요인

권수영 ( Soo Young Kwon ),정경철(교신저자) ( Kyoung Chol Jung ),허진숙(공동저자) ( Jin Suk Heo ) 한국회계학회 2016 회계학연구 Vol.41 No.2

본 연구는 감사보수 모형으로 추정한 감사보수 수준보다 20% 이상 낮은 감사보수로 체결한 경우 로우볼링 (low-balling)으로 정의하고 로우볼링의 결정요인을 살펴본다. 국내대형회계법인의 사업보고서상의 원가분석을 통해 20%의 감사보수 할인을 로우볼링의 기준으로 제시하였다. 2003년부터 2014년까지의 초도감사기업을 대상으로 감사인의 산업내집중도, 비감사서비스의 제공여부, 감사인의 산업전문성, 감사인 교체유형, 전임 감사인의 서비스 제공기간, 피감사회사의 수익성과 위험 그리고 감사인의 특정고객에 대한 경제적의존도가 로우볼링 현상을 설명하는지를 분석하였다. 또한 회사의 규모의 차이, 금융위기전후의 시기적 차이, 감사인 교체 유형의 차이가 로우볼링 현상과 관련이 있는지 추가로 분석하였다. 주요 실증분석 결과는 다음과 같다. 첫째, 로우볼링 현상은 피감사회사의 규모가 큰 경우에 더 발생하였다. 둘째, 피감사회사에 대한 경제적 의존도가 높은 경우와 기업의 위험이 높은 경우, 그리고 회사가 감사인을 자주 교체할수록 로우볼링이 덜 발생하였다. 셋째, 감사인의 교체유형이 수평교체보다 상하향교체 시 로우볼링이 더 발생하는 것으로 관찰되었다. 넷째, 감사인의 산업전문성이 로우볼링에 미치는 영향은 로우볼링을 정의하기 위해 사용하는 기준치인 감사보수추정모형 대비감사보수 할인비율에 따라 결과가 달라지는데 이는 산업전문성과 로우볼링의 관계는 비선형관계이기 때문인 것으로 보인다. 다섯째, 감사인의 산업집중도, 비감사서비스의 제공여부, 전임 감사인의 서비스제공기간 그리고 금융위기 전·후 기간 차이는 로우볼링과 유의한 관계가 나타나지 않았다. 로우볼링 결정요인에 대한 이해는 감사수임과 관련하여 감사보수를 책정하고 더 나아가 감사품질 그리고 감사인의 독립성에 시사하는 바가 크다는 점에서 규제당국과 회계사 업계는 물론 정보이용자에게도 유용할 것으로 기대된다. Low-balling is the loss-leading practice of setting audit fees below total current costs during initial audit engagements to better compete for large and prestigious clients (DeAngelo 1981). Legislators, regulators and practitioners have raised concerns about low balling for a long time due to the prevalence of auditors’ initial-year audit fee cutting practices in Korea to obtain new audit engagements. For example, Hyundai Mipo Dockyard Company and Hyundai Samho Heavy Industries Company switched their new auditors in 2014 and paid lower audit fees lower than those they previously paid to old auditors by around 43%. While an auditor incurs a loss in the initial audit engagement due to the discounted audit fees, the auditor may view the client primarily as a future income stream. Thus, the concern is the combination of pricing and tenure where an auditor must retain a client to recoup costs and ultimately achieve profitability. Korean regulatory authorities can designate external auditors for firms with quite low audit fees because of auditor independence concerns. But none of the two companies’ auditors have been designated for the practices of aggressive audit fee cutting. The purpose of this paper is to understand the determinants of low-balling, defined as audit pricing below audit cost in the first-year. Prior research has focused on initial-year audit fee cutting rather than low balling because audit cost data is not available. We analyze annual reports of Big 4 accounting firms in Korea and find that operating income over sales is around 2.91% on average and net income over sales is around 1.36%. We also break labor costs into fixed and variable costs because low-balling decision by auditors can be made based on variable costs. Through these analyses, we assume that the average percentage of contribution margin is around 18%. Based on this estimate, we operationalize low-balling by assuming that low-balling exists if an audit fee is less than the expected audit fee by 20 percent or more. We also employ alternative cutoffs such as 15% and 25% to define low-balling as sensitivity checks. And then, we consider the economic factors of low-balling, such as auditor concentration ratio, auditor industry specialization, auditor turnover, non-audit service fees, auditees’ risk and client importance. Based on panel datasets of audit fee disclosures from 2003 to 2014, our empirical results provide evidence that auditors tend to low-ball if clients are large. This result could be due to the fact that an auditor has no room for audit fee discounts for small clients companies since the auditor still has to follow mandatory audit procedures even for small firms Or an auditor is willing to provide audit fee discounts for large clients since they are in general less riskier than small clients. In contrast, auditors are less likely to low-ball if client importance is high, client business risk is high, or auditor turnover is high. These results show that non-price competition becomes important when a client is important, risky and has high auditor turnover history. We also find that auditors are more likely to low-ball for downward auditor changes, not horizontal changes. Upward auditor changes are related with low-balling when it is only compared to changes from a non-Big 4 auditor to a non-Big 4 auditor. The effect of auditor’s industry specialization on low-balling decisions depend on the cutoff points employed to define low-balling, indicating that the relationship between auditor specialization and low-balling may not be linear. We do not find evidence on the effects of auditor concentration, non-audit services and previous auditor tenure on low-balling. In additional analyses, we conduct the analyses by splitting the sample based on the type of auditor change. Low-balling is pronounced for the downward auditor change, while low-balling is observed only for the horizontal change between non-big auditors. We also show that the low-balling measures based on the cutoff percentages from prior-year audit fees may lead to the misclassification of low-balling engagements since audit fees can be affected by various factors such as client size, risk, and complexity. Our findings remain unchanged even after controlling the number of CPAs and listed companies and the ratio of the two numbers to ensure that the results of low balling determinants are not driven by the increase in the number of CPAs in Korea. We suggest that understanding low-balling determinants may provide useful information to regulators, practitioners, and financial statement users since low-balling is driven by auditors’ economic incentives, which may eventually affect audit quality.

비감사서비스가 감사인의 독립성에 미치는 영향

권수영 ( Soo Young Kwon ),손성규 ( Sung Kyu Sohn ),이은철 ( Eun Chul Lee ) 한국회계학회 2004 회계학연구 Vol.29 No.2

본 연구는 감사인이 피감사기업에 대하여 비감사서비스까지 제공함으로 인해 감사인의 독립성이 훼손되는지를 수정된 Jones 모형(Dechow et al. 1995)을 이용한 재량적 (유동)발생액을 이용하여 검토하였다. 2001년 사업보고서에 공시된 상장기업 및 코스닥 등록기업의 과거 3개년간의 용역계약을 수집하여 분석한 결과, 비감사서비스의 제공 여부나 금액의 크기가 재량적 발생액에 영향을 미친다는 증거를 발견하지 못하였다. 오히려 세무조정 이외의 서비스의 재량적 발생액에 대한 회귀계수는 더미변수나 금액변수 모두에서 유의적인 음(-)의 부호를 보였다. 비감사수수료 비율이나 피감사회사의 중요성을 이용한 분석에서도 재량적 발생액에 대한 양(+)의 관계를 발견할 수 없었으며 일부 분석에서는 오히려 음(-)의 관계를 가지는 것으로 나타났다. 또한 코스닥기업의 경우에도 비감사서비스로 인해 재량적 발생액이 증가하지 않은 것으로 관찰되었다. 이러한 결과는 재량적 발생액의 추정방법, 고객의 경제적 중요성, 감사인의 평판 및 상장·등록의 구분에 관계없이 일관성 있게 관찰되었다. 이러한 결과를 종합해볼 때, 우리나라에서는 비감사서비스가 감사인의 독립성을 훼손한다는 견해를 지지할 실증적 결과를 발견할 수 없었다고 할 수 있다. 오히려 일부 다중회귀분석에서 재량적 발생액과 비감사서비스 변수들간에 유의적인 음(-)의 관계가 나타났는데, 이는 비감사서비스로 인해 피감사기업에 대한 이해도가 높아져 감사서비스를 보다 효율적으로 수행하게 된다는 지식의 전이(knowledge spillover)로 설명할 수 있다. 또한 코스닥기업의 경우 회계정보의 신뢰성이 상대적으로 떨어진다는 일반적인 인식과는 달리 비감사서비스가 이익과 감사의 품질을 저해하지 않는 것으로 나타나고 있다. Regulators are concerned that the provision of non-audit services to the clients increases the economic bondage between the auditor and auditee. Therefore it is suspected that auditors compromise their independence by allowing a high non-audit fee to clients with more accounting discretions relative to low fee clients. However, current academic research shows mixed results on whether the provision of non-audit services impairs auditor independence. This study examines whether providing non-audit service affects the independence of the audit opinion negatively using accounting accrual as a proxy for earnings management. Discretionary accrual and current discretionary accrual are measured with the modified Jones model (Dechow et al. 1995). Multiple regression is used for controlling variables including non-audit fee ratio and relative importance of the client. Empirical results show evidence indicating that existence of non-audit service and non-audit service fee do not affect the discretionary accruals. Classifying non-audit service into tax advice and non tax-related services does not show any increase in discretionary accruals. Additionally, this study investigates whether the size of the auditor and the auditee`s industry classification makes any difference in this context. Analysis of the non Big-5 auditors shows that non-audit service does not increase the discretionary accruals. Rather, the Big-5 auditors show that the higher the non-audit service fee is, the lower the discretionary accrual is. This phenomenon applies both to the Korean Stock Exchange and KOSDAQ listed companies. With all this evidence, we can`t find any result to show that the non-audit service has any impact on the auditor independence. On the other hand, results support a knowledge spillover effect, which implies that knowledge obtained in the course of the non-audit service assists the auditors to conduct audits more properly.

문화와 문화경험의 자리

권수영(Soo Young Kwon) 한국기독교학회 2004 한국기독교신학논총 Vol.35 No.-

This article proposes the need for building a critical and constructive model that more adequately addresses the formation of God representations in cultures other than Europe and America. Careful consideration of the location of culture and cultural experience is central to this enterprise. This study assesses the way in which current psychoanalytic interpretations of God representations limit cultural experience to internal, individual, and pre - linguistic processes and situate culture in the external world. This paper presents a challenge to this traditional approach by examining the crucial role of language and the culturally patterned interaction with cultural symbol that is manifested in Korean terms for God. For example, the Korean terms for God signify a cultural symbol of Korean Confucianism (i.e., heaven). The study revises current object relations theory by developing a model that incorporates psychological and cultural dimensions. Methodologically, this study critically examines Donald W. Winnicott` s object relations theory to assess its theoretical applicability to cultural as well as psychic realms. This study also explicates Melford Spiro` s psychological - anthropological method in order to examine the viability and value of bringing these two disciplines together to develop an expanded model of God representations as influenced by culturally patterned interactions in transitional spaces. The thesis of the article states that a holistic understanding of one`s God representations must include a consideration of the relationship between the mental images constructed through pre-linguistic interactions with primary care givers and cultural patterned interactions that are also represented through the use of language in the transitional space. This study points to the heuristic value for those who seek to avoid mono - cultural assumptions about God representations to offer culturally competent pastoral care and counseling.