Dialogical approach to a highly controlled discourse

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Marie Carcassonne
Keyword(s):  
Data Collection ◽  
Large Firms ◽  
Dialogical Approach ◽  
Repetitive Tasks ◽  
Big 4 ◽  
International Audit ◽  
Professional Context

Abstract This paper sets out the results of an analysis of a corpus of interviews with certified accountants who work or have worked for a major international audit group (one of the Big 4). It uses a dialogical and enunciative approach to show how highly controlled discourses are employed to criticize the “affective temporality” in these large firms. The interviewees all mention the difficulty of living with certain emotions within these Big 4 firms (in particular with the following “temporal emotions”: boredom with repetitive tasks, cold relationships, stress and pressure). We use the pedagogical context of data collection and the professional context of the interviewees to interpret these controlled discourses, while strongly mobilizing the responsive dimension of dialogism.

Neither takers nor makers: The Big-4 auditing firms as regulatory intermediaries

2019 ◽  
Vol 25 (3) ◽  
pp. 349-374 ◽  
Author(s):  
Lior Herman
Keyword(s):  
Financial Reporting ◽  
Market Failure ◽  
Balance Of Power ◽  
Reporting Standards ◽  
Global Networks ◽  
Financial Reporting Standards ◽  
Big 4 ◽  
Audit Firms ◽  
Regulatory Capacity ◽  
International Audit

What are regulatory intermediaries? What roles do regulatory intermediaries play? What is the basis of their regulatory capacity and authority? This article examines these questions by focusing on the Big-4 international audit firms in the context of harmonizing international financial reporting standards. I argue that regulatory intermediaries perform a variety of regulatory market failure correcting functions for both regulatory makers and takers. Intermediation is far from being secondary to the regulatory process, and intermediaries, particularly those of transnational nature, have a pivotal role. Furthermore, regulatory intermediaries, as exemplified in the case of the Big-4, continuously challenge the primacy of the state, and the division of labor and balance of power between regulatory actors. Regulatory entrepreneurship and activism, coupled with unique organizational model based on global networks of partnerships, have led to the ascension of the Big-4 to unprecedented regulatory and market powers.

scholarly journals Social media in ophthalmology: An analysis of use in the professional sphere

2020 ◽  
Vol 26 (4) ◽  
pp. 2967-2975
Author(s):  
Hasenin Al-khersan ◽  
Thomas A Lazzarini ◽  
Kenneth C Fan ◽  
Nimesh A Patel ◽  
Ann Q Tran ◽  
...  
Keyword(s):  
Social Media ◽  
Data Collection ◽  
Private Practice ◽  
Present Survey ◽  
Personal Use ◽  
Use Of Social Media ◽  
The Impact ◽  
Veteran's Affairs ◽  
Professional Context

To characterize how ophthalmologists are using social media in their practice. A survey regarding ophthalmologists’ personal and professional use of social media was distributed online through a university alumni listserv. Data collection occurred over 4 weeks from January to February 2020. In total, 808 ophthalmologists opened the survey email, and 160 responded (19.8%). Of 160 respondents, 115 (71.9%) participated in social media for personal use. Professional use of social media was noted by 63 (39.4%) respondents. Age >40 years old correlated with less personal ( X2 = 5.06, p = 0.025) but not professional use ( p = 0.065). Private practice was associated with more use of social media professionally compared to those in an academic or Veteran’s Affairs hospital ( X2 = 6.58, p = 0.037). A majority of respondents (58.7%) were neutral regarding the effect of social media on their practice. The present survey showed that nearly 40% of respondents are involved in social media in a professional context. Private practice correlated with increased use of social media professionally, but providers were most commonly neutral regarding the impact of social media on their practice. This finding suggests further avenues of research including how providers using social media professionally are defining and assessing successful use.

scholarly journals Firm Characteristics and Financial Reporting Quality: The Moderating Role of Malaysian Corporate Governance Index

2018 ◽  
pp. 924-932
Author(s):  
Rokiah Ishak ◽  
Noor Afza Amran ◽  
Kamarul Bahrain Abdul Manaf
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Cash Flow ◽  
Financial Reporting ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Large Firms ◽  
Firm Characteristics ◽  
Big 4

The principle role of financial reporting is to provide investors with useful information for investment decision makings. In this study, we examine whether corporate governance moderates the relationship between firm characteristics and financial reporting quality. We use earnings management as measure for financial reporting quality. This study uses secondary data obtained from Thompson Database. The sample of this study is firms listed on the Main Market of Bursa Malaysia from 2012 to 2015. The results of our study reveal that there is a positive value of abnormal cash flow which indicates that companies do practice earnings management through manipulation of cash flow from operations. Large firms are practicing earnings management. Factors such as many business segments and business complexity have encouraged large firms to manage their earnings by manipulating their cash flow from operation. In contrast, firms with high leverage and firms audited by Big 4 are less likely to involve with earnings management. Interestingly, when corporate governance index is used as moderating variable, our result shows that only firms audited by Big 4 are related to earnings management. In terms of the contribution of the study, this study is important for the development of Malaysian capital market and it help investors to better understand how the impact of corporate governance mechanisms on financial reporting quality varies across firms.

The Use of Business Risk Audit Perspectives by Non-Big 4 Audit Firms

2014 ◽  
Vol 33 (3) ◽  
pp. 105-128 ◽  
Author(s):  
Joost van Buuren ◽  
Christopher Koch ◽  
Niels van Nieuw Amerongen ◽  
Arnold M. Wright
Keyword(s):  
Current Debate ◽  
Business Risk ◽  
Big 4 ◽  
Audit Firms ◽  
Audit Approach ◽  
Audit Technology ◽  
Audit Standards ◽  
A Current ◽  
International Audit

SUMMARY: This study investigates the role of business risk perspectives in the audit of smaller and medium-sized entities (SMEs) by small and medium-sized audit practices (SMPs). The research is important, since we have little knowledge of how SMPs utilize business risk factors, and there is a current debate about the need for proportionally applying auditing standards, including standards on business risks, in the audit of SMEs. We conduct 38 interviews with Dutch and German auditors of both small and medium-sized audit practices to capture a variety of different audit environments. We develop a model that considers a continuum of audit approaches ranging from a substantive-based audit approach to a full-scope business risk audit, and observe a limited and heterogeneous application of business risk perspectives by SMP auditors. We find that client complexity, enforcement by audit supervisory authorities, relative emphasis on book-tax alignment in different countries, and investments in audit technology are important factors explaining the use of business risk perspectives. The findings imply a need to provide auditors with sufficient flexibility to proportionally adjust their audit approaches in the application of international audit standards under varying client and audit firm conditions.

Artificial Intelligence: Reshaping the Accounting Profession and the Disruption to Accounting Education

2021 ◽  
Author(s):  
Amy Foshee Holmes ◽  
Ashley Douglass
Keyword(s):  
Artificial Intelligence ◽  
Job Performance ◽  
Incomplete Data ◽  
Human Error ◽  
Accounting Education ◽  
Accounting Profession ◽  
Repetitive Tasks ◽  
Big 4 ◽  
Public Accountants ◽  
The Impact

This study provides insights from accounting professionals on the impact of artificial intelligence (AI) adoption and the associated risks on the accounting profession.  Survey data suggests that participants have an overall positive perception of AI and believe it will enhance their job performance by reducing repetitive tasks and the risk of human error.  In addition, participants believe that the growth of AI technology will change the focus of accounting curriculums to include specialized computer skills.  Significantly stronger agreement is expressed by public accountants in Big 4 firms compared to non-Big 4 firms, industry, and accounting educators.  More specifically, skills in data management, data cleansing, and correcting inaccurate or incomplete data are valued more by industry and public accountants than by accounting educators.  It is imperative that accounting programs rise to the challenge of equipping students to be life-long learners in accounting to grow with the changes in the profession.

Electron Diffraction of Wet Biological Membranes

1974 ◽  
Vol 32 ◽  
pp. 158-159
Author(s):  
S.W. Hui ◽  
D.F. Parsons
Keyword(s):  
Electron Diffraction ◽  
Data Collection ◽  
Biological Membranes ◽  
Small Areas ◽  
Electron Diffraction Technique ◽  
Electron Microscopes ◽  
Collection Time ◽  
Camera Length

The development of the hydration stages for electron microscopes has opened up the application of electron diffraction in the study of biological membranes. Membrane specimen can now be observed without the artifacts introduced during drying, fixation and staining. The advantages of the electron diffraction technique, such as the abilities to observe small areas and thin specimens, to image and to screen impurities, to vary the camera length, and to reduce data collection time are fully utilized. Here we report our pioneering work in this area.

Automated electron tomography: from data collection to image processing

1995 ◽  
Vol 53 ◽  
pp. 26-27
Author(s):  
Weiping Liu ◽  
Jennifer Fung ◽  
W.J. de Ruijter ◽  
Hans Chen ◽  
John W. Sedat ◽  
...  
Keyword(s):  
Image Processing ◽  
Data Collection ◽  
Structural Information ◽  
Imaging Technique ◽  
Electron Tomography ◽  
Ccd Camera ◽  
Automated Data Collection ◽  
Full Control ◽  
Transmission Electron ◽  
Amorphous Structures

Electron tomography is a technique where many projections of an object are collected from the transmission electron microscope (TEM), and are then used to reconstruct the object in its entirety, allowing internal structure to be viewed. As vital as is the 3-D structural information and with no other 3-D imaging technique to compete in its resolution range, electron tomography of amorphous structures has been exercised only sporadically over the last ten years. Its general lack of popularity can be attributed to the tediousness of the entire process starting from the data collection, image processing for reconstruction, and extending to the 3-D image analysis. We have been investing effort to automate all aspects of electron tomography. Our systems of data collection and tomographic image processing will be briefly described.To date, we have developed a second generation automated data collection system based on an SGI workstation (Fig. 1) (The previous version used a micro VAX). The computer takes full control of the microscope operations with its graphical menu driven environment. This is made possible by the direct digital recording of images using the CCD camera.

Productivity of Emerging Word Combinations in Toddlers With Specific Expressive Language Impairment

1997 ◽  
Vol 6 (4) ◽  
pp. 34-47 ◽  
Author(s):  
Steven H. Long ◽  
Lesley B. Olswang ◽  
Julianne Brian ◽  
Philip S. Dale
Keyword(s):  
Data Collection ◽  
Young Children ◽  
Language Impairment ◽  
Treatment Approach ◽  
Expressive Language ◽  
Semantic Consistency ◽  
Session Analysis

This study investigated whether young children with specific expressive language impairment (SELI) learn to combine words according to general positional rules or specific, grammatic relation rules. The language of 20 children with SELI (4 females, 16 males, mean age of 33 months, mean MLU of 1.34) was sampled weekly for 9 weeks. Sixteen of these children also received treatment for two-word combinations (agent+action or possessor+possession). Two different metrics were used to determine the productivity of combinatorial utterances. One metric assessed productivity based on positional consistency alone; another assessed productivity based on positional and semantic consistency. Data were analyzed session-by-session as well as cumulatively. The results suggest that these children learned to combine words according to grammatic relation rules. Results of the session-by-session analysis were less informative than those of the cumulative analysis. For children with SELI ready to make the transition to multiword utterances, these findings support a cumulative method of data collection and a treatment approach that targets specific grammatic relation rules rather than general word combinations.

Enhancing Clinical Supervision Using High-Definition Real-Time Digital Recording, Annotation, and Bluetooth Technology

2019 ◽  
Vol 4 (2) ◽  
pp. 356-362
Author(s):  
Jennifer W. Means ◽  
Casey McCaffrey
Keyword(s):  
Graduate Students ◽  
Data Collection ◽  
Real Time ◽  
Clinical Supervision ◽  
Video Recording ◽  
Advanced Technology ◽  
High Definition ◽  
Recording Technology ◽  
Self Confidence ◽  
Additional Data Collection

Purpose The use of real-time recording technology for clinical instruction allows student clinicians to more easily collect data, self-reflect, and move toward independence as supervisors continue to provide continuation of supportive methods. This article discusses how the use of high-definition real-time recording, Bluetooth technology, and embedded annotation may enhance the supervisory process. It also reports results of graduate students' perception of the benefits and satisfaction with the types of technology used. Method Survey data were collected from graduate students about their use and perceived benefits of advanced technology to support supervision during their 1st clinical experience. Results Survey results indicate that students found the use of their video recordings useful for self-evaluation, data collection, and therapy preparation. The students also perceived an increase in self-confidence through the use of the Bluetooth headsets as their supervisors could provide guidance and encouragement without interrupting the flow of their therapy sessions by entering the room to redirect them. Conclusions The use of video recording technology can provide opportunities for students to review: videos of prospective clients they will be treating, their treatment videos for self-assessment purposes, and for additional data collection. Bluetooth technology provides immediate communication between the clinical educator and the student. Students reported that the result of that communication can improve their self-confidence, perceived performance, and subsequent shift toward independence.

EI Outcomes Forum Launched to Explore Data Collection

ASHA Leader ◽  
2009 ◽  
Vol 14 (4) ◽  
pp. 7-28
Author(s):  
Jaumeiko Brown
Keyword(s):  
Data Collection
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