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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

12

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Top 21,762

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13

Scholarly Papers (12)

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1.

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

Downloads 667 ( 33,482)
Citation 1

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 667 (32,968)
Citation 1

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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

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

2.

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

Downloads 542 ( 44,001)
Citation 10

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 542 (43,445)
Citation 10

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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

3.

The Quality of Interactive Data: XBRL Versus Compustat, Yahoo Finance, and Google Finance

Number of pages: 54 Posted: 19 Apr 2013 Last Revised: 31 Oct 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 489 (34,188)
Citation 1

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XBRL, Interactive data quality, data aggregators

4.

Internet Privacy Research: Framework, Review and Opportunities

Downloads 265 (102,207)
Citation 1

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 265 (101,697)
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.

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 99 (223,963)

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

6.

Computer-Assisted Functions for Auditing XBRL-Related Documents

Posted: 07 Dec 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 (eXtensible Business Reporting Language), assurance, computer-assisted auditing tools for XBRL

7.

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 11 (471,764)

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Privacy, privacy policy disclosure, electronic commerce

8.

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

Number of pages: 64 Posted: 24 Mar 2018 Last Revised: 01 Apr 2018
Melvin Arnaldo Lamboy-Ruiz, Won Gyun No and Olena Watanabe
Iowa State University, Rutgers, The State University of New Jersey - Accounting & Information Systems and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 0 (519,681)

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

9.

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

Number of pages: 55 Posted: 07 Dec 2016 Last Revised: 19 Sep 2017
He Li, Won Gyun No and J. Efrim Boritz
Rutgers Business School, Rutgers, The State University of New Jersey - Accounting & Information Systems and University of Waterloo - School of Accounting and Finance
Downloads 0 (104,241)

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Cyber incident, Hacking, Cyber risk disclosure, Audit fees

10.

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
Joung W. Kim, Jee-Hae Lim and Won Gyun No
affiliation not provided to SSRN, University of Waterloo - School of Accounting and Finance 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

11.

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

12.

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

Canadian Accounting Perspectives, Vol. 3, No. 2, 2004
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