The impact of client use of blockchain technology on audit risk and audit approach—An exploratory study

2021 ◽  
Author(s):  
Maria Cadiz Dyball ◽  
Ravi Seethamraju
Keyword(s):  
Exploratory Study ◽  
Audit Risk ◽  
Blockchain Technology ◽  
Audit Approach ◽  
The Impact

Conditional Conservatism and Audit Fees

2014 ◽  
Vol 29 (1) ◽  
pp. 83-113 ◽  
Author(s):  
Hye Seung (Grace) Lee ◽  
Xu Li ◽  
Heibatollah Sami
Keyword(s):  
Corporate Governance ◽  
Potential Benefit ◽  
Audit Fees ◽  
Accounting Conservatism ◽  
Audit Risk ◽  
Debt Contracting ◽  
Conditional Conservatism ◽  
Governance Quality ◽  
Corporate Governance Quality ◽  
The Impact

SYNOPSIS In this study, we examine the impact of conditional conservatism on audit fees and, more importantly, the influence of corporate governance on this relationship. Prior literature presents evidence regarding explanations for the existence and pervasiveness of accounting conservatism such as compensation and debt contracting, shareholder litigation, taxation, and accounting regulation. However, there is very limited evidence or discussion of the potential benefit of accounting conservatism on audit risk and thus audit fees, and how the potential benefit can be attenuated by corporate governance quality. Using a sample of firm-year observations over the period of 2004–2009, we provide evidence consistent with conditional conservatism and firms' commitment to such conservatism reducing their audit fees. However, our evidence shows that this reduction in audit fees is moderated by higher corporate governance quality. These results have implications for auditors, regulators, standard setters, and firms' managers. In addition, our study extends the literature on the determinants of audit fees. JEL Classifications: M41; M42; D81; D22.

Decision Aids for Generating Analytical Review Alternatives: The Impact of Goal Framing and Audit-Risk Level

2002 ◽  
Vol 14 (1) ◽  
pp. 157-177 ◽  
Author(s):  
Jennifer M. Mueller ◽  
John C. Anderson
Keyword(s):  
High Risk ◽  
Cognitive Load ◽  
Information Search ◽  
Decision Aid ◽  
Decision Aids ◽  
Risk Level ◽  
Audit Risk ◽  
Goal Framing ◽  
Analytical Review ◽  
The Impact

An auditor generating potential explanations for an unusual variance in analytical review may utilize a decision aid, which provides many explanations. However, circumstances of budgetary constraints and limited cognitive load deter an auditor from using a lengthy list of explanations in an information search. A two-way between-subjects design was created to investigate the effects of two complementary approaches to trimming down the lengthy list on the number of remaining explanations carried forward into an information search. These two approaches, which represent the same goal (reducing the list) but framed differently, are found to result in a significantly different number of remaining explanations, in both low- and high-risk audit environments. The results of the study suggest that the extent to which an auditor narrows the lengthy list of explanations is important to the implementation of decision aids in analytical review.

Motivation for the Pastoral Profession in the Netherlands

2000 ◽  
Vol 28 (2) ◽  
pp. 109-118 ◽  
Author(s):  
Hessel J. Zondag
Keyword(s):  
The Netherlands ◽  
Exploratory Study ◽  
Pastoral Ministry ◽  
Well Being ◽  
Organizational Psychology ◽  
Expectancy Theory ◽  
Way Of Life ◽  
Item Questionnaire ◽  
The Impact ◽  
Protestant Denominations

Expectancy theory has been utilized by organizational psychology to explore the expectations and valuations of individuals in various professions. This study employs expectancy theory to clergy, investigating pastors' personal motivations, or values, for assuming pastoral ministry and the subsequent expectation that these values will be honored by their activities within the pastorate. The responses of 235 pastors from Catholic and Protestant denominations on a 24-item questionnaire devised to gauge pastoral motivation and adapted to assess pastoral expectations were factor analyzed and correlated in this exploratory study. The analysis yielded four robust factors. The first two motives found to be dominant were the pursuit of a Christian Way of Life and Anthropocentric Altruism. Anthropocentric Egoism and Theocentric Egoism, although secondary motivations, were theoretically meaningful in the understanding of pastoral motivations and expectations. The impact of expectations upon pastoral well-being and resilience against burnout is discussed.

Marital Satisfaction of Portuguese Families in Times of Social Lockdown

2021 ◽  
pp. 106648072110098
Author(s):  
Carla Sílvia Fernandes ◽  
Bruno Magalhães ◽  
Sílvia Silva ◽  
Beatriz Edra
Keyword(s):  
Marital Satisfaction ◽  
Exploratory Study ◽  
Social Economic ◽  
Future Research ◽  
Marital Relations ◽  
The Social ◽  
The Family ◽  
Convenience Sampling ◽  
Global Threat ◽  
The Impact

The COVID-19 pandemic represents a global threat and crisis situation, and its wide-reaching impact has also affected marital satisfaction. Dysfunction of the marital system puts the survival of the family unit at risk. This research aimed to determine the level of marital satisfaction of Portuguese families during the social lockdown and the association between the variables under study. A descriptive, exploratory study was conducted. During the social lockdown, 276 people of Portuguese nationality and residing in Portugal were recruited using nonprobabilistic convenience sampling. Marital satisfaction in the pandemic phase showed low values that may be associated with the social, economic, and political context experienced by the pandemic situation. Future research must be carried out in order to identify, prevent, and intervene in situations of violence. In addition, future research should explore not only marital satisfaction during the current pandemic but a more systemic assessment of marital relations during crises, expanding the impact of marital satisfaction in family functioning.

Accounting Information Systems in Public Sector towards Blockchain Technology Application: The Role of Accountants’ Emotional Intelligence in the Digital Age

2021 ◽  
Vol 12 (1) ◽  
pp. 73-94
Author(s):  
Pham Quang Huy ◽  
Vu Kien Phuc
Keyword(s):  
Emotional Intelligence ◽  
Public Sector ◽  
New Technology ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Technology Application ◽  
Public Sector Organization ◽  
Blockchain Technology ◽  
The Impact

Abstract This research ferreted out to inspect the interconnection between emotional intelligence (EI), Blockchain technology application (BLO) and the effectiveness of Accounting information system (AIS). Survey-based data obtained from 412 respondents were applied to validate the model hypotheses. Building on the statistical analysis with the support of SPSS 25.0 and SMART- PLS (partial least squares) 3.2.8 software package, the model results inferred the impact of EI on BLO. Besides, the outputs of the study accentuated on the importance of BLO on the effectiveness of AIS. These significant additions will optimistically inspire other scholars to carry on exploring the relationship between EI and BLO in enhancing the effectiveness of AIS in research settings as well as in explaining the results. On the other hand, taking these results into consideration could promote much better solutions for issues relevant to EI and new technology application among public sector organization (PSO) in term of increasing the performance of AIS.

Exploratory study of the impact of project domain and size category on the detection of the God class design smell

2021 ◽  
Author(s):  
Khalid Alkharabsheh ◽  
Yania Crespo ◽  
Manuel Fernández-Delgado ◽  
José R. Viqueira ◽  
José A. Taboada
Keyword(s):  
Exploratory Study ◽  
Size Category ◽  
The Impact

scholarly journals An Exploratory Study of Length and Frequency of Internet Banking Usage

2007 ◽  
Vol 2 (1) ◽  
pp. 76-85
Author(s):  
Booi Hon Kam ◽  
Hernan Riquelme
Keyword(s):  
Customer Satisfaction ◽  
Foreign Exchange ◽  
Exploratory Study ◽  
Internet Banking ◽  
Ease Of Use ◽  
Market Segments ◽  
Customer Base ◽  
Banking Service ◽  
The Impact ◽  
Exchange Transactions

The advent of Internet has provided banks an opportunity to reduce costs, increase customer base, and mass customize by delivering their products and services through this medium. A flurry of studies on Internet banking (IB) has since emerged. The majority of these studies, however, have been directed to either IB adoption or IB service quality delivery. With few exceptions, the impact that customer satisfaction with e-banking service qualities has on IB usage remains unexplored. This study examines a sample of Australian IB users based on their frequency and length of usage. The results show that as customers become more acclimatized to IB, they use these services more often. Further, daily and frequent IB users are more pleased with “ease of use” and “aesthetics” and tend to use IB more for electronic fund transfer and foreign exchange transactions than the less frequent users. The findings suggest that banks need to develop more customized services since there are distinct market segments with different banking requirements.

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