Research on International Standards on Auditing: Literature Synthesis and Opportunities for Future Research

2018 ◽  
Author(s):  
Elina Haapamäki ◽  
Jukka Sihvonen
Keyword(s):  
International Standards ◽  
Future Research ◽  
Literature Synthesis

scholarly journals ‘CTRL’: an online, Dynamic Consent and participant engagement platform working towards solving the complexities of consent in genomic research

2021 ◽  
Author(s):  
Matilda A. Haas ◽  
Harriet Teare ◽  
Megan Prictor ◽  
Gabi Ceregra ◽  
Miranda E. Vidgen ◽  
...  
Keyword(s):  
Large Scale ◽  
Genomic Medicine ◽  
International Standards ◽  
Security And Privacy ◽  
Genomic Research ◽  
Return Of Results ◽  
Future Research ◽  
Design And Development ◽  
Participant Engagement ◽  
Dynamic Consent

AbstractThe complexities of the informed consent process for participating in research in genomic medicine are well-documented. Inspired by the potential for Dynamic Consent to increase participant choice and autonomy in decision-making, as well as the opportunities for ongoing participant engagement it affords, we wanted to trial Dynamic Consent and to do so developed our own web-based application (web app) called CTRL (control). This paper documents the design and development of CTRL, for use in the Australian Genomics study: a health services research project building evidence to inform the integration of genomic medicine into mainstream healthcare. Australian Genomics brought together a multi-disciplinary team to develop CTRL. The design and development process considered user experience; security and privacy; the application of international standards in data sharing; IT, operational and ethical issues. The CTRL tool is now being offered to participants in the study, who can use CTRL to keep personal and contact details up to date; make consent choices (including indicate preferences for return of results and future research use of biological samples, genomic and health data); follow their progress through the study; complete surveys, contact the researchers and access study news and information. While there are remaining challenges to implementing Dynamic Consent in genomic research, this study demonstrates the feasibility of building such a tool, and its ongoing use will provide evidence about the value of Dynamic Consent in large-scale genomic research programs.

scholarly journals A Digital Forensic Readiness Architecture for Online Examinations

2018 ◽  
Vol 30 (1) ◽  
Author(s):  
Ivans Kigwana ◽  
H. S Venter
Keyword(s):  
Online Courses ◽  
Relevant Information ◽  
Content Management ◽  
International Standards ◽  
Future Research ◽  
International Electrotechnical Commission ◽  
Course Content ◽  
Digital Forensic ◽  
Online Examination ◽  
Proactive Measures

Some institutions provide online courses to students to ease the courses’ workload. Online courses can also be convenient because the online course content management software conducts marking of tests and examinations. However, a few students could be willing to exploit such a system’s weaknesses in a bid to cheat in online examinations because invigilators are absent. Proactive measures are needed and measures have to be implemented in order to thwart unacceptable behaviour in situations where there is little control of students’ conduct. Digital Forensic Readiness (DFR) employs a proactive approach for an organisation to be forensically prepared for situations where there is little control over people. This can be achieved by gathering, storing and handling incident response data, with the aim of reducing the time and cost that would otherwise be spent in a post-event response process. The problem this paper addresses is that, at the time of writing this paper, there existed no known DFR architecture that can be used to collect relevant information for DFR purposes, specifically in the course of an online examination, as described in the standard published by the International Standards Organisation (ISO) and the International Electrotechnical Commission (IEC) (ISO/IEC 27043:2015) for incident investigation principles and processes. Due to the lack of DFR architecture, the authors propose an Online Examination Digital Forensic Readiness Architecture (OEDFRA) that can be used to achieve DFR when online examinations are conducted. This architecture employs already existing DFR techniques, discussed in the study, to help educational institutions achieve DFR in online examinations. This architecture, (OEDFRA), when implemented, will be tested in future research in order to confirm its contribution to the field of DFR.

On the regulatory changes in government accounting development in Indonesia

2018 ◽  
Vol 8 (3) ◽  
pp. 387-411
Author(s):  
Pran Krishansing Boolaky ◽  
Nitri Mirosea ◽  
Kishore Singh
Keyword(s):  
Local Government ◽  
Practical Implication ◽  
International Standards ◽  
Future Research ◽  
Content Type ◽  
Post Colonial ◽  
Accounting Practice ◽  
Government Accounting ◽  
Regulatory Changes ◽  
History Of

Purpose The purpose of this paper is to inquire into the history of government accounting, using a well-grounded periodisation, in order to provide a chronology of government accounting development (GAD) in Indonesia from 1845 to 2015 focusing on development on accounting regulations and systems and practices in local government in Indonesia. Design/methodology/approach It collects archival data and then uses a descriptive tradition of research to capture mainly regulatory changes affecting GAD from colonial to post-colonial period. Findings The paper reports major regulatory changes, evolution in local government accounting practice, development of government accounting standards (GASt) and converging GASs with international standards. Research limitations/implications This study is important to accounting historians and other academics because it provides a detailed chronicle of accounting regulatory changes in Indonesia which can be used for future research. The limitation(s) of this study is that is data collection which was not easily accessible and as results have to rely on various sources. Practical implications The study has an important practical implication. It has produced a time series register of regulatory changes affecting GAD in Indonesia. It can be used as a reference document in the National Library of Indonesia and also by academics for future research. Originality/value A times series register, for the first time, is produced which provides a comprehensive chronology of accounting development in Indonesia.

Supply Chains under Security Threat

2020 ◽  
pp. 20-43
Author(s):  
Miguel Gastón Cedillo-Campos ◽  
A. Bueno-Solano ◽  
R. G. González-Ramírez ◽  
E. Jiménez-Sánchez ◽  
G. Pérez-Salas
Keyword(s):  
Supply Chain ◽  
Supply Chains ◽  
International Standards ◽  
Future Research ◽  
Research Approach ◽  
Security Threat ◽  
Supply Chain Networks ◽  
Local Risk ◽  
Security Standards ◽  
The U.S

Contemporary prosperity depends on effective and secure supply chain networks that support economic competitiveness. Disruptions in global supply chains would have critical consequences on economies. The lack of technical studies and quantitative data concerning security that affects supply chain operations in Latin America, motivated to develop an exploratory study. Considering the complexity of the question studied, this paper details a set of case studies that explore, from a qualitative research approach, to what extent fulfilling security international standards now necessary to access mature markets such as the U.S and Canada allows export companies located in emerging countries as Mexico to face effectively the different types and levels of local risk. These results should help both academics and practitioners to more readily understand, first, the key logistics components now taken into account when improving security in export-oriented supply chains is required, and second, decision-makers' perspectives regarding supply chain security standards (SCSS) available on the market. A discussion of results is exposed and finally, discussion and future research are presented.

Facilitators of Attendance and Adherence to Group-Based Physical Activity for Older Adults: A Literature Synthesis

2018 ◽  
Vol 26 (1) ◽  
pp. 155-167 ◽  
Author(s):  
Cassandra J. de Lacy-Vawdon ◽  
Ruth Klein ◽  
Joanna Schwarzman ◽  
Genevieve Nolan ◽  
Renee de Silva ◽  
...  
Keyword(s):  
Physical Activity ◽  
Older Adults ◽  
Social Factors ◽  
Best Practice ◽  
Qualitative Studies ◽  
Cochrane Library ◽  
Future Research ◽  
Literature Synthesis ◽  
Instructor Characteristics ◽  
The Cochrane Library

This review examines program features that influence attendance and adherence to group-based physical activity (PA) by older adults. Medline, PubMed, CINAHL plus, PsycINFO, and the Cochrane Library were searched for studies published from 1995–2016. Quantitative and qualitative studies investigating factors related to PA group attendance or adherence by persons aged 55 years and over were included. Searching yielded eight quantitative and 13 qualitative studies, from 2,044 titles. Quantitative findings identified social factors, instructor characteristics, PA types, class duration and frequency, and perceived PA outcomes as important for attendance and adherence, whilst qualitative studies identified settings, leadership, PA types, observable benefits, and social support factors. Studies were predominantly low- to moderate-quality. This review identified design and delivery considerations for group-based PA programs to inform best-practice frameworks and industry capacity building. Future research should use longitudinal and mixed-methods designs to strengthen evidence about facilitators of program reach and engagement.

scholarly journals Quality Reporting of Mixed Methods Research in Tourism-Related Studies

2021 ◽  
Vol 10 (10(6)) ◽  
pp. 1794-1810
Author(s):  
CH Van Heerden
Keyword(s):  
Mixed Methods ◽  
Mixed Methods Research ◽  
Reporting Quality ◽  
International Standards ◽  
Future Research ◽  
Quality Of Reporting ◽  
Data Set ◽  
Postgraduate Students ◽  
Quality Reporting

The aim of this study is to gain scientific insight into internationally-accepted criteria for quality reporting of mixed methods research (MMR). Articles published post-2012 in a particular journal, which referred to “mixed methods” and “tourism”, and reported that qualitative and quantitative data were collected, were drawn from Google Scholar and Scopus. The reporting quality of these studies was analysed according to the GRAMMS framework (Good Reporting of a Mixed Methods Study). Most of the articles in the data set did not report on all the elements embedded in GRAMMS. It must not be seen as a reflection of the quality of the MMR design itself, nor is the study flawed. It indicates gaps in the reporting of important MMR elements that could be addressed in future research. Exemplars were identified that could serve as case studies for researchers in terms of the quality of reporting on MMR. Editorial boards should adopt guidelines on how MMR could be presented in articles submitted to their journals. These guidelines could assist authors in preparing their articles to conform to international standards on the reporting of MMR studies. Peer reviewers should use the guidelines to judge the quality of reporting on MMR methodology in articles under review. This study could also serve as a future reference for researchers, postgraduate students and supervisors who aim to incorporate MMR in their research.

scholarly journals The role of effective audit committee in strengthening the financial reporting: Evidence from Jordanian listed companies

2012 ◽  
Vol 9 (3) ◽  
pp. 59-68 ◽  
Author(s):  
Mo’taz Amin Al-Sa’eed ◽  
Soud M. Al-Mahamid
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Audit Committee ◽  
Internal Audit ◽  
Listed Companies ◽  
International Standards ◽  
Future Research ◽  
External Audit ◽  
Cross Sectional ◽  
Study Results

This study aims to understand the features of an effective audit committee and its role in strengthening financial reporting. A questionnaire based survey was circulated to public listed companies on the Amman Stock Exchange (Banking, insurance, and financial institutions). The study was aimed at internal audit managers and finance managers. Out of 156 questionnaires, we received 110 back which represents a 71% response rate. The study results show that the research respondents have a good level of education and experience. In addition, there is a relationship between internal controls, international standards on auditing, institute of internal audit; Jordan securities commission requirements, external audit, understanding of audit committee functions, and financial reporting. Furthermore, the internal control, international standard on auditing and institute of internal audit, Jordan securities commission requirements, External audit, understanding of audit committee functions can explain a significant amount of the variability in financial reporting. Finally, the research results also show that age and gender make a difference for our respondents when they evaluate financial reporting. The study like other cross sectional studies is not free of limitations. Managerial implications and new avenues of future research are supplied. Future research also can borrow the research model and apply a longitudinal study to solve the cross sectional study problems.

The Oxford Encyclopedia of Journalism Studies

2020 ◽  
Keyword(s):  
International Standards ◽  
Future Research ◽  
Cultural Economic ◽  
Journalism Studies ◽  
Research Perspectives ◽  
Key Concepts ◽  
History Of ◽  
The Rich ◽  
Art Research ◽  
Journalism Research

104 scholarly articles Scholarly, public, practitioner, and policymaker interest in journalism is both long-standing and on the rise. It is a field in tremendous flux: social, cultural, economic and technological change is transforming every aspect of news production and consumption. And journalism is facing increased threats around the world today, even in places it once seemed well protected. This collection takes stock of this evolving field, summarizes the development of major themes of research, revisits key concepts and traditional forms and genres of journalism in light of contemporary developments, and to sets out directions for future research. The 104 essays in this encyclopedia fall into six main categories: Key Concepts; Theories and Research Perspectives; the Practice of Journalism; Forms, Genres, and Types of Journalism; Systems and Structures of Journalism; and the Reception of Journalism. The essays in this compendium: • reflect the breadth and depth of contemporary journalism studies and acknowledges the rich history of the field • recognize the global diversity in and around journalism in term of practices, normative frameworks, epistemologies, and others, and takes a globally comparative perspective throughout the volume • trace histories, summarizes state-of-the-art research, and points to avenues for future research • are written to the highest international standards and at the same time is accessible for practitioners, advanced students, and other stakeholders with a particular interest in journalism and journalism research.

Supply Chains under Security Threat

2016 ◽  
pp. 32-55
Author(s):  
Miguel Gastón Cedillo-Campos ◽  
A. Bueno-Solano ◽  
R. G. González-Ramírez ◽  
E. Jiménez-Sánchez ◽  
G. Pérez-Salas
Keyword(s):  
Supply Chain ◽  
Supply Chains ◽  
International Standards ◽  
Future Research ◽  
Research Approach ◽  
Security Threat ◽  
Supply Chain Networks ◽  
Local Risk ◽  
Security Standards ◽  
The U.S

Contemporary prosperity depends on effective and secure supply chain networks that support economic competitiveness. Disruptions in global supply chains would have critical consequences on economies. The lack of technical studies and quantitative data concerning security that affects supply chain operations in Latin America, motivated to develop an exploratory study. Considering the complexity of the question studied, this paper details a set of case studies that explore, from a qualitative research approach, to what extent fulfilling security international standards now necessary to access mature markets such as the U.S and Canada allows export companies located in emerging countries as Mexico to face effectively the different types and levels of local risk. These results should help both academics and practitioners to more readily understand, first, the key logistics components now taken into account when improving security in export-oriented supply chains is required, and second, decision-makers' perspectives regarding supply chain security standards (SCSS) available on the market. A discussion of results is exposed and finally, discussion and future research are presented.

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