Shaio Yan Huang

The effect of online privacy policy on consumer privacy concern and trust

This study aims to investigate trust and privacy concerns related to the willingness to provide personal information online under the influence of cross-cultural effects. This study investigated the relationships among the content of online privacy statements, consumer trust, privacy concerns, and the moderating effect of different cultural backgrounds of the respondents. In specific, this study developed a proposed model based on Privacy-Trust-Behavioral Intention model. Further, a total of 500 participants participated in the survey, including 250 from Russia and 250 from Taiwan. The findings indicate a significant relationship between the content of privacy policies and privacy concern/trust; willingness to provide personal information and privacy concern/trust; privacy concern and trust. The cross-cultural effect on the relationships between the content of privacy policies and privacy concern/trust was also found significant.

Alternative diagnosis of corporate bankruptcy

Bankruptcy filings are as high today as ever, calling into question the efficacy of existing bankruptcy prediction models. This paper tries to provide an alternative for bankruptcy prediction by using neuro fuzzy, a hybrid approach combining the functionality of fuzzy logic and the learning ability of neural networks. The empirical results show that neuro fuzzy demonstrates a better accuracy rate, lower misclassification cost and higher detecting power than does logit regression, meaning neuro fuzzy could be a great help in providing warnings of impending bankruptcy. Also, its comprehensive explanation about mapping functions among variables presumably provides a foundation for further development of theory and testing of the membership function shape, the transfer function, the methods to aggregate, the methods to defuzzify, and so on.

Process efficiency of the enterprise resource planning adoption

Purpose – The purpose of this paper is to examine the performance of business processes, operational process efficiency and profitability of enterprise resource planning (ERP) pre‐ and post‐adoption in the long term. The paper also aims to examine the factors of ERP supplier types and firm size in Taiwan.Design/methodology/approach – The paper measures business process (structure capital value added and operational expense ratio), process efficiency (account receivable turnover and inventory turnover) and profitability (continuing operating income and net profit margin) of pre‐ and post‐adoption ERP. First, the overall samples are tested. Second, ERP performances are compared, classified as large, medium and small. Finally, the ERP performances, classified as international and local supplier, are compared using the Wilcoxon rank test.Findings – The results show that the business process, process efficiency, and profitability increase in the fourth or fifth years. This shows that the benefits of ERP are ev...

Business performance and customer relationship management: The effect of IT, organisational contingency and business process on Taiwanese manufacturers

With the rapidly growing development of electronic commerce, global competition and changing customer needs, traditional business operating strategies have totally changed. Companies have to reconsider and re-engineer their business processes for customer satisfaction, and the efficiency of production and services from the viewpoint of customer relationship management. In this research, the authors discuss the relationship of information technology (IT), organisational contingency, business process re-engineering and organisation performance in the Taiwanese manufacturing industry. The 800 companies surveyed in this study belong to Taiwans manufacturing industry and are listed on the Taiwan Stock Exchange 2005. Using canonical correlation tests and a multi-regression approach, the results present a significant positive relationship between organisation performance and the factors of IT-route integration, information sharing, supply chain integration, decentralisation and coordination, and business extension. The results show a positive interaction between IT and organisational contingency; and IT and business process, organisational contingency and business process.

The ERP system impact on the role of accountants

Purpose – The purpose of this paper is to discuss the impact of an Enterprise Resources Planning (ERP) system on the role of accountants, to provide job qualifications for their reference.Design/methodology/approach – This research adopts the case study method, using on‐the‐spot interviews and a questionnaire to find out the effects of an ERP system on the role of accountants.Findings – The role of accountants is mainly to be transaction data handlers and financial report providers. Clearly, accountants must have certain degree of knowledge in the realm of traditional finance accounting. In addition, accounting supervisors think implementing an ERP system changes the role of accountants.Research limitations/implications – The data collected by the authors are mainly from the Shanghai Financial Center and regional businesses in Shanghai, Beijing and Taiwan. The authors are only able to study the impact of ERP systems on the role of accountants in the short‐term rather than in the long‐term.Originality/valu...

Detecting the financial statement fraud

The objective of this study is to examine all aspects of fraud triangle using the data mining techniques and employ the available and public information to proxy variables to evaluate such attributes as pressure/incentive, opportunity, and attitude/rationalization, based on the findings from prior studies in this subject field and also the Statement on Auditing Standards. The second objective is to discuss whether or not the suggestion of the experts agrees with the results obtained from adopting those novel techniques. In specific, this study uses both expert questionnaires and data mining techniques to sort out the different fraud factors and then rank the importance of them. The data mining methods employed in this research include Logistic Regression, Decision Trees (CART), and Artificial Neural Networks (ANNs). Empirically, the ANNs and CART approaches work with the training and testing samples in a correct classification rate of 91.2% (ANNs) & 90.4% (CART) and 92.8% (ANNs) & 90.3% (CART), respectively, which is more accurate than the logistic model that only reaches 83.7% and 88.5% of the correct classification in assessing the fraud presence. In addition, type II error of ANNs drops significantly to 23.9% from 43.3% and 27.8% compared to the ones using CART and logistic models. Finally, the differences between different data mining tools and expert judgments are also compared to provide more insights as a research contribution.

How business process reengineering affects information technology investment and employee performance under different performance measurement

Business Process Reengineering (BPR) is an approach for business process transformation and unconstrained reshaping of all business processes. This study examines the impact of BPR on information technology (IT) investment and employee performance. In this study, it is considered to be likely that employee performance will be improved by performance measurement, and thus, we intend to set up a performance measurement process which is similar to the employee’s goal setting. To this end, this study examines the relationship existed between performance measurement and performance. The obtained results show a positive relation existing between IT and BPR implementation, and employee performance and BPR implementation. Moreover, the empirical result supports that performance measurement associated with cost reduction and lead time shortening in the internal processes and quality improvement in the external processes can improve the performance.

Fraud detection using fraud triangle risk factors

The objective of this study is to identify the financial statement fraud factors and rank the relative importance. First, this study reviews the previous studies to identify the possible fraud indicators. Expert questionnaires are distributed next. After questionnaires are collected, Lawshe’s approach is employed to eliminate these factors whose CVR (content validity ratio) values do not meet the criteria. Further, the remaining 32 factors are reviewed by experts to be the measurements suitable for the assessment of fraud detection. The Analytic Hierarchy Process (AHP) is utilized to determine the relative weights of the individual items. The result of AHP shows that the most important dimension is Pressure/Incentive and the least one is Attitude/rationalization. In addition, the top five important measurements are “Poor performance”, “The need for external financing”, “Financial distress”, “Insufficient board oversight”, and “Competition or market saturation”. The result provides a significant advantage to auditors and managers in enhancing the efficiency of fraud detection and critical evaluation.

Development of STS collaborative tutoring strategy for u-learning environment

In establishing a ubiquitous learning (u-learning) and mobile learning environment, we need to consider its tutoring strategy and the content of the learning activity to determine what kind of tutoring design and strategy will be the key factor for an effective learning activity. Therefore, we construct a u-learning environment, virtual space, personal space and the sharing space will be connected with each other so that students could exploit the best possibility of information and technology and form a collaborative learning community on the internet. We present the idea of science-technology-society (STS) collaborative tutoring strategy for constructing a learning environment and carrying out a series of learning activities.

The effect of competencies, team problem-solving ability, and computer audit activity on internal audit performance

Previous studies have investigated diverse topics in the area of computer auditing. However, few studies have empirically examined internal audit performance. Therefore, the present study examines the influences of various competencies, team problem-solving ability, and computer audit activity on internal audit performance. This study employs a survey and applies the partial least squares regression method. The results show that team problem-solving ability and computer audit activity positively influence internal audit performance, and that competencies indirectly influence internal audit performance through the mediating effects of team problem-solving ability and computer audit activity. Therefore, internal audit performance requires not only team cooperation and computer audit activity but also the competency of internal auditors.