침입우려 고위험 해충 9종(Aceria diospyri, Bactrocera dorsalis, Bactrocera minax, Bactrocera tsuneonis, Cydia pomonella, Lobesia botrana, Proeulia sp., Solenopsis invicta, Stephanitis takeyai)에 대한 예찰조사를 2020년 4월부터 10월까지 전국 7개 권역, 78지역, 222지점에서 실시하였다. 조사기간 동안, 총 12,045개의 트랩운용/달관조사를 실시하였으며, 9종 모두 발견되지 않았다. 침입우려 고위험 해충 9종에 대한 예찰조사는 2018년부터 시작되었으며, 3년동안의 조사연구를 통해 7개 대학이 참여하는 전국단위의 외래해충 감시체계가 구축되었고 예찰조사 거점 지역들을 확보하였다.

고위험해충에 대한 국내 유입/발생 여부를 상시 조사하고, 조기 대응하는 전국 민·관·학 예찰협력 네트워크 구성을 위하여, 고위험해충 11종(Bactrocera dorsalis, Solenopsis invicta, Cydia pomonella, Drosophila suzukii, Bactrocera depressa, Lobesia botrana, Proeulia sp., Aceria diospyri, Stephaitis takeyai, Bactrocera minax, Bactrocera tsuneonis)에 대하여 7개 대학(경상대학교, 군산대학교, 서울대학교, 순천대학교, 안동대학교, 제주대학교, 충북대학교)이 참여한 전국 권역별 예찰조사를 2018년 6월부터 10월까지 실시하였다. 조사결과, B. dorsalis, S. invicta, C. pomonella은 발견되지 않았으며, D. suzukii (3,584개체), B. depressa (21개체) 채집되었다. 포도, 단감, 감귤의 유입우려해충(L. botrana, P. sp., A. diospyri, S. takeyai, B. minax, B. tsuneonis)은 발견되지 않았다. 본 조사연구를 통하여, 고위험해충을 조기 탐색할 수 있는 7개 대학을 통한 전국단위의 감시체계를 구축하였고, 수출단지 상대국우려병해충 및 수출품목에 대한 정밀 예찰과 관리를 통한 수출지원, 국경 이후 병해충 예찰․관리를 위한 거점 확보의 성과를 이루었다.

In the present study, we collected the information of the 18 major food safety incidents and conducted a delphi survey with 10 experts to analyze the effect of difference between terms used in reporting of the major food safety incidents on risk communication. In the result of the analysis of information from the major food safety incidents, discord of terms used from government, local government, media and consumer groups had a tremendous effect on the socioeconomic losses and caused the expansion of the incidents. The survey with 10 experts showed that there was a high correlation between the difference in ripple effect of reporting terms and the difference in reporting terms. A correlation coefficient was 0.865. Therefore, ripple effect of incidents was significantly affected by reporting terms and we concluded that standardization of term is necessary in reporting of the food safety incidents. These results can be used as a basic material for successful risk communication among the government, enterprises and consumers.

This study aims to assess the impacts of COVID-19 on International Financial Reporting Standards (IFRS), because of the problems associated with changing and amending the financial reports according to the policies established based on the circumstances of the epidemic. The study sample targeted several international financial reports that were amended based on epidemic conditions. The revised financial reporting period provides standardized reporting procedures for financial transactions worldwide despite the pandemic. Therefore, IFRS has been used to reduce challenges in financial reporting by monitoring the duration of social distancing while reporting matters to eliminate confirmed uncertainty and judgment. After analyzing the data obtained through global search engines, the results conducted provided evidence that COVID-19 affects financial reporting in companies around the world. Therefore, companies face difficulty reporting finances based on the challenging environment that the pandemic represents. Besides, IFRS fair value measurements consider the prices that were predicted according to current market values. The contexts of the changing the standards by IFRS to curb the effects of the COVID19 financial reporting was attained through evaluation of the online files that were randomly selected and filtered to obtain valid data.

This study examines the effect of financial reporting opacity and audit quality on stock price crash risk using listed firms in Japan. This study is the first research to examine the effect of financial reporting opacity on crash risk using a Japanese listed company. Furthermore, the effect of audit quality on crash risk is verified. High level auditors can mitigate crash risk by playing a role as a corporate governance device mechanism to reduce agency costs. We use a logistic regression and linear regression model to test whether financial reporting opacity and audit quality affect crash risk using listed firms in the Japanese stock exchange market during the fiscal years 2015 January through 2017 February. The results of this study suggest that the financial reporting opacity variable shows a positive relationship with CRASH, which states that a firm with more opaque financial reporting increases crash risk. The results suggest also that the firms audited by Big4 auditors experience less crash risk, implying that the audit quality in Japan can be one of the factors mitigating firm's crash risk. This study provides implications for financial reporting and audit quality to external stakeholders who wants to avoid losses.

These days, corporate risk management has become a major concern in the corporate world. Companies in the global environment are exposed to diverse kinds of risks that are affecting the decisions of investors and other stakeholders. Therefore, companies are expected to not only identify and manage risks but also voluntarily report the same to the stakeholders. Increasingly, standard setters and regulators are requiring firms to disclose such information. On the contrary, there also exists a perception that risk reporting can create a negative impression among the stakeholders about the future of the company. In line with such growing dilemma for risk disclosures, the issue of corporate risk reporting (CRR) has been receiving immense emphasis from the accounting academicians. The main objective of this article is to conduct a comprehensive literature review on corporate risk disclosures. In order to fulfill this objective, at first, a summary of the relevant available literature is presented to identify the current regulations on risk reporting, existing trends of CRR research and theories applied in research. Then, through analysis, several research avenues are identified. It is expected that if these dimensions are explored by the future researchers, a better and broader understanding of the risk reporting practices can be achieved.