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

11

DOWNLOADS
Rank 16,820

SSRN RANKINGS

Top 16,820

in Total Papers Downloads

2,279

CITATIONS
Rank 21,955

SSRN RANKINGS

Top 21,955

in Total Papers Citations

13

Scholarly Papers (11)

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 652 (30,937)
Citation 1

Abstract:

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:

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 539 (39,921)
Citation 10

Abstract:

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

Abstract:

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 (35,615)
Citation 1

Abstract:

XBRL, Interactive data quality, data aggregators

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 238 (104,620)
Citation 1

Abstract:

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

Abstract:

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 (208,451)

Abstract:

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

Abstract:

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 (451,453)

Abstract:

Privacy, privacy policy disclosure, electronic commerce

8.

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

Number of pages: 40 Posted: 07 Dec 2016
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 (181,235)

Abstract:

Cyber incident, hacking, audit fees

9.

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

Abstract:

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

10.

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

Abstract:

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

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

Abstract:

XBRL, XARL, Security, Information Integrity, Web Services