SYNOPSIS In this paper we argue for the use of Big Data as complementary audit evidence. We evaluate the applicability of Big Data using the audit evidence criteria framework and provide cost-benefit analysis for sufficiency, reliability, and relevance considerations. Critical challenges, including integration with traditional audit evidence, information transfer issues, and information privacy protection, are discussed and possible solutions are provided.

As the recent tendency of career management has changed, companies have supported progressive career management and development of their employees internally. And strengthening job crafting is an effective activity not only to improve the work efficiency of the organizations but also to improve the job satisfaction and wellbeing of their employees. In these backgrounds, this paper aims to explore the components of job crafting for the multinational employees in order to emphasize the importance of job crafting and empirically analyze the influential relationship in terms of career success through career commitment and career attitude. Based on literature review the job crafting was defined with three components; task crafting, relation crafting, and cognitive crafting. A total of 336 survey data were analyzed for a total of 27 multinational corporations. As the analysis result the task crafting and cognitive crafting of multinational employees were shown to have an influence on career attitude, but relation crafting did not have any impact on career. It can be interpreted that the employees have self-directed career attitude through a method of showing visible performance based on their given jobs rather than having individual career management attitude through relationships between departments, organizational members, and supervisors.

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Cybersecurity has garnered much attention due to the increasing frequency and cost of cybersecurity incidents in recent years and become a significant concern for organizations and governments. Regulators such as the Security and Exchange Commission (SEC) have also shown an interest in cybersecurity and the quality of cybersecurity risk disclosures. This paper examines the informativeness of cybersecurity risk disclosures when cybersecurity incidents or related internal control weaknesses are reported. In particular, we propose a quantitative methodology, which is a combination of textual analysis and factor analysis, for classifying cybersecurity risk disclosures into nine factors. Our results show different disclosing patterns among firms depending on whether they had cybersecurity incidents and internal control weaknesses. Further, our analysis indicates that firms disclose control-related factors to mediate the negative effect of disclosing vulnerability-related factors. This study provides various stakeholders, including investors, regulators, and researchers, with insight into the informativeness of cybersecurity risk disclosures.