Won Gyun No

Rutgers, The State University of New Jersey - Accounting & Information Systems

1 Washington Park, Room 993

Newark, NJ 07102-3122

United States

SCHOLARLY PAPERS

15

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Top 26,702

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4,099

TOTAL CITATIONS
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SSRN RANKINGS

Top 31,481

in Total Papers Citations

41

Scholarly Papers (15)

1.

Are External Auditors Concerned About Cyber Incidents? Evidence from Audit Fees

Auditing: A Journal of Practice & Theory
Number of pages: 47 Posted: 07 Dec 2016 Last Revised: 24 Nov 2021
He Li, He Li, Won Gyun No and J. Efrim Boritz
Southwestern University of Finance and Economics (SWUFE)Rutgers Business School, Rutgers, The State University of New Jersey - Accounting & Information Systems and University of Waterloo - School of Accounting and Finance
Downloads 1,432 (29,228)
Citation 17

Abstract:

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Cyber incident, Hacking, Cyber risk disclosure, Audit fees

Auditing XBRL-Related Documents: The Case of United Technologies Corporation

Journal of Information Systems, Forthcoming
Number of pages: 46 Posted: 23 Oct 2008 Last Revised: 07 Jan 2015
J. Efrim Boritz and Won Gyun No
University of Waterloo - School of Accounting and Finance and Rutgers, The State University of New Jersey - Accounting & Information Systems
Downloads 789 (66,880)
Citation 10

Abstract:

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XBRL, Assurance, Case Study

Assurance on XBRL-Related Documents: The Case of United Technologies Corporation

Journal of Information Systems, Vol. 23, No. 2 (Fall), 2009 pp. 49-78
Posted: 21 Nov 2014 Last Revised: 06 Jan 2015
J. Efrim Boritz and Won Gyun No
University of Waterloo - School of Accounting and Finance and Rutgers, The State University of New Jersey - Accounting & Information Systems

Abstract:

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XBRL (eXtensible Business Reporting Language), assurance, case study

SEC's XBRL Voluntary Program on Edgar: The Case for Quality Assurance

Number of pages: 16 Posted: 04 Sep 2008 Last Revised: 26 Jul 2014
J. Efrim Boritz and Won Gyun No
University of Waterloo - School of Accounting and Finance and Rutgers, The State University of New Jersey - Accounting & Information Systems
Downloads 609 (93,664)
Citation 10

Abstract:

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XBRL, XBRL Voluntary Program on EDGAR, XBRL Quality Assurance Issues

The Sec's XBRL Voluntary Filing Program on EDGAR: A Case for Quality Assurance

Current Issues in Auditing Vol. 2, Issue 2, 2008 pp. A36-A50
Posted: 21 Nov 2014
J. Efrim Boritz and Won Gyun No
University of Waterloo - School of Accounting and Finance and Rutgers, The State University of New Jersey - Accounting & Information Systems

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XBRL voluntary program on EDGAR, XBRL quality assurance issues

Internet Privacy Research: Framework, Review and Opportunities

Number of pages: 54 Posted: 15 Jun 2006
J. Efrim Boritz and Won Gyun No
University of Waterloo - School of Accounting and Finance and Rutgers, The State University of New Jersey - Accounting & Information Systems
Downloads 380 (165,547)
Citation 1

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Privacy, Review, E-commerce, Research Opportunities

E-Commerce and Privacy: Exploring What We Know and Opportunities for Future Discovery

Journal of Information Systems, Vol. 25, No. 2 (Fall), 2011
Posted: 21 Nov 2014
J. Efrim Boritz and Won Gyun No
University of Waterloo - School of Accounting and Finance and Rutgers, The State University of New Jersey - Accounting & Information Systems

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privacy, e-commerce, review, research opportunities

5.

The Effect of Remote Workforce on Firms‘ Cybersecurity Risk Disclosures and Incidents

Number of pages: 38 Posted: 25 Feb 2023
Qingman Wu, Kyunghee Yoon and Won Gyun No
Rutgers, The State University of New Jersey - Accounting & Information Systems, Clark University - Graduate School of Management and Rutgers, The State University of New Jersey - Accounting & Information Systems
Downloads 322 (200,265)

Abstract:

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remote working, cybersecurity, cybersecurity disclosure

6.

Audit Data Analytics, Machine Learning, and Full Population Testing

Number of pages: 16 Posted: 12 Feb 2022
Pace University, Rutgers, The State University of New Jersey - Accounting & Information Systems, Rutgers, The State University of New Jersey - Accounting & Information Systems and Marist College
Downloads 206 (315,657)

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audit data analytics, full population testing, machine learning

7.

Do Companies' Online Privacy Policy Disclosures Match Customer Needs?

(CAAA) 2008 Annual Conference Paper
Number of pages: 48 Posted: 12 Jan 2008 Last Revised: 24 Apr 2008
Won Gyun No, J. Efrim Boritz and R. P. Sundarraj
Rutgers, The State University of New Jersey - Accounting & Information Systems, University of Waterloo - School of Accounting and Finance and Independent
Downloads 161 (392,045)
Citation 1

Abstract:

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internet privacy, privacy policy disclosure, consumer protection, electronic commerce

8.

Discrepancies in Hospital Financial Information: Comparison of Financial Data in State Data Repositories and the Healthcare Cost Reporting Information System

Journal of Information Systems
Number of pages: 64 Posted: 24 Mar 2018 Last Revised: 23 May 2022
Georgia Southern University, Rutgers, The State University of New Jersey - Accounting & Information Systems and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 144 (429,969)
Citation 2

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data and information quality; Medicare Cost Report; financial statement; state data repository; hospital

9.

Privacy Policy Disclosures of Companies: An Exploratory Study of Country Level and Industry Level Differences

Number of pages: 38 Posted: 13 Jan 2015
J. Efrim Boritz, Won Gyun No and R. P. Sundarraj
University of Waterloo - School of Accounting and Finance, Rutgers, The State University of New Jersey - Accounting & Information Systems and Independent
Downloads 56 (788,563)

Abstract:

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Privacy, privacy policy disclosure, electronic commerce

10.

If You Cannot Measure It, You Cannot Manage It: Assessing the Quality of Cybersecurity Risk Disclosure through Textual Imagification

Posted: 02 Nov 2019
Rutgers Business School, Rutgers, The State University of New Jersey, Rutgers, The State University of New Jersey - Accounting & Information Systems and Rutgers Business School

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Cybersecurity risks, Text analytics, Machine learning, Measurement mechanism

11.

Computer-Assisted Functions for Auditing XBRL-Related Documents

Journal of Emerging Technologies in Accounting (2016) 13 (1): 53–83. https://doi.org/10.2308/jeta-51436
Posted: 07 Dec 2014 Last Revised: 09 Dec 2021
J. Efrim Boritz and Won Gyun No
University of Waterloo - School of Accounting and Finance and Rutgers, The State University of New Jersey - Accounting & Information Systems

Abstract:

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XBRL (eXtensible Business Reporting Language), assurance, computer-assisted auditing tools for XBRL

12.

How Significant are the Differences in Financial Data Provided by Key Data Sources? A Comparison of XBRL, Compustat, Yahoo! Finance, and Google Finance

Journal of Information Systems (2020) 34 (3): 47–75 https://doi.org/10.2308/isys-52618
Posted: 19 Apr 2013 Last Revised: 02 Dec 2021
J. Efrim Boritz and Won Gyun No
University of Waterloo - School of Accounting and Finance and Rutgers, The State University of New Jersey - Accounting & Information Systems

Abstract:

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XBRL, Interactive data quality, data aggregators, Compustat, Google Finance, Yahoo! Finance

13.

The Effect of Mandatory XBRL Reporting Across the Financial Information Environment: Evidence in the First Waves of Mandated U.S. Filers

Journal of Information Systems, Vol. 26, No. 1, pp. 127-153, Spring 2012
Posted: 17 Jan 2011 Last Revised: 21 Jul 2014
Nova Southeastern UniversityNova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship, University of Hawaii, Manoa and Rutgers, The State University of New Jersey - Accounting & Information Systems

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XBRL (eXtensible Business Reporting Language), interactive data, information risk, information asymmetry, information uncertainty, capital markets

14.

Security in Xml-Based Financial Reporting Services on the Internet

Journal of Accounting and Public Policy, Vol. 24, No. 1, 2005, pp.11-36
Posted: 03 May 2005 Last Revised: 15 Nov 2014
Won Gyun No and J. Efrim Boritz
Rutgers, The State University of New Jersey - Accounting & Information Systems and University of Waterloo - School of Accounting and Finance

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XBRL, XARL, Security, Information Integrity, Web Services

15.

Assurance Reporting for Xml-Based Information Services: Xarl (Extensible Assurance Reporting Language)

Posted: 03 May 2005
Won Gyun No and J. Efrim Boritz
Rutgers, The State University of New Jersey - Accounting & Information Systems and University of Waterloo - School of Accounting and Finance

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Extensible Business Reporting Language (XBRL), Extensible Assurance Reporting Language (XARL), Information Integrity, Web Services