scholarly journals Higher Academic Qualifications, Professional Training and Operating Performance of Audit Firms

2020 ◽  
Vol 12 (3) ◽  
pp. 1254 ◽  
Author(s):  
Yahn-Shir Chen ◽  
Chung-Cheng Yang ◽  
Yi-Fang Yang
Keyword(s):  
Internal Control ◽  
Professional Training ◽  
Audit Quality ◽  
Operating Performance ◽  
Total Sample ◽  
Multiple Regression Equation ◽  
Cross Sectional ◽  
Factors Affecting ◽  
Audit Firms ◽  
Academic Qualifications

This study examines the association between professional training, higher academic qualifications (educational levels) and operating performance of audit firms in Taiwan. We particularly focus on the curvilinear effects of higher academic qualifications on operating performance. We group the total sample into three categories: national, regional and local audit firms. Based on the theoretical framework in industrial economics, we establish a cross-sectional multiple regression equation to test our hypotheses. Both higher academic qualifications and professional training are positively related to the operating performance of audit firms. Professional training moderates the relation between higher academic qualifications and operating performance. Higher academic qualifications exhibit a curvilinear effect on operating performance with a reverse U-shaped relation for the national audit firms and a U-shaped relation for both regional and local audit firms. Due to data unavailability, some factors affecting the audit quality and operating performance are not included in our analysis, such as auditor teamwork, internal control system, operating policies and auditing procedures of audit firms. The findings that higher academic qualifications are positively associated with the operating performance of audit firms justify the educational policy of establishing institutes or graduate schools in accounting over the past two decades. Furthermore, audit firms skillfully exploit employees with higher academic qualifications to improve their operating performance. We are the first to document the moderating effects of professional training and the curvilinear association between higher academic qualifications and operating performance, contributing knowledge to related literature.

Timing of auditor terminations and client firm risk

2019 ◽  
Vol 34 (6) ◽  
pp. 650-672
Author(s):  
Young-Won Her ◽  
Jennifer Howard ◽  
Myungsoo Son
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Audit Quality ◽  
Operating Performance ◽  
Firm Risk ◽  
Content Type ◽  
Auditor Resignation ◽  
Client Firm ◽  
Auditor Switches ◽  
Available Information

Purpose The purpose of this study is to examine whether the timing of auditor terminations signals the riskiness of client firms. Design/methodology/approach This empirical study uses a sample of auditor switches during 2003-2014 to conduct univariate tests and multivariate regression analyses. Auditor switches occurring after the audit report date but before the shareholders’ meeting are classified as “planned” terminations and auditor switches that occur outside of this window are classified as “abrupt” terminations. Findings First, abrupt terminations are more strongly related to client risk factors than planned terminations. Second, relative to planned terminations, abrupt terminations are more likely to result from an auditor resignation rather than a client dismissal. Third, abrupt termination firms are more likely to have internal control weaknesses and experience delistings in the following year. Future operating performance is also worse after an abrupt termination. Finally, auditors and investors view abrupt terminations as riskier than planned terminations. Practical implications As the timing of the auditor termination is publicly available information, it can provide an important signal of deteriorating financial performance to shareholders and potential investors. Abrupt terminations could be costly to shareholders because those firms likely have lower quality financial reporting (due to internal control weakness) and deterioration of future operating performance. Originality/value While concurrent studies investigate the relation between the timing of new auditor appointment and audit quality, this is the first study to document the relation between the timing of auditor termination and the riskiness of client firms.

scholarly journals Does Engagement Partners’ Effort Affect Audit Quality? With a Focus on the Effects of Internal Control System

Risks ◽  
2021 ◽  
Vol 9 (12) ◽  
pp. 225
Author(s):  
Suyon Kim
Keyword(s):  
Internal Control ◽  
Audit Quality ◽  
Vital Role ◽  
Fiscal Year ◽  
Audit Process ◽  
Client Characteristics ◽  
Audit Firms ◽  
Audit Reports ◽  
It Departments ◽  
Audit Team

An audit team includes engagement partners, CPAs, and staff. Among them, partners play a vital role in performing tasks that require expertise and experience, such as analyzing and understanding the industry, and supervising the overall audit process. In detail, the partners establish an audit plan, determine the overall audit time, provide the audit input ratio of the engagement team, and review the audit reports. This study examines for association between the partner’s audit hour ratio and audit quality depending on the client firms’ characteristics. Although the role of partners is important, the information about partner audit hours is limited. However, the Korean government requires audit firms to disclose the partner hour information in the audit report starting in the 2014 fiscal year. By the disclosure, it is possible to examine the association between partner audit hours and audit quality. In this study, the information on partner audit hour is hand-collected from the firms’ business reports. Using 6340 observations from 2014 to 2017, the partner audit hour ratio is associated with audit quality, under the characteristics of client firms. Firms’ risks are adopted for client characteristics, and we focused on the operation of internal control. The internal control operation level is measured by the following: (1) the ratio of internal control personnel and (2) experience of the internal control personnel in the accounting and IT departments. The result suggests that for the firms where internal control is not effectively operated, partners make more effort to enhance audit quality.

scholarly journals Factors affecting the success of inventory control in the stores division of the eThekwini Municipality, Durban : a case study

2015 ◽  
Author(s):  
◽  
Zwelihle Wiseman Nzuza
Keyword(s):  
Inventory Control ◽  
Internal Control ◽  
Time Management ◽  
Deep Structure ◽  
Theory And Practice ◽  
Theoretical Frameworks ◽  
Cross Sectional ◽  
Factors Affecting ◽  
Communication Time

The Stores Division reportedly found it very difficult to control inventories as well as executing roles and responsibilities allocated in the section. The aims of this study were to identify factors affecting the success of inventory control and to assess strategies used by the Stores Division of the eThekwini Municipality in Durban to control inventory stocks. In order to arrive at the deep structure underpinning inventory control, three theoretical frameworks were used, i.e., stock diffusion theory, application control theory and inventory control in theory and practice. This case study was census, descriptive, cross-sectional and predominantly quantitative in nature with only two open-ended questions. The 57 questionnaires were administered by members of staff at the Stores and Procurement Divisions of the eThekwini Municipality in Durban. Data were analysed using descriptive and inferential statistics and categorised according to themes. The IBM Statistical Package for Social Sciences (SPSS) version 21.0 was used to determine statistical results. The findings of the study revealed that employees lack proper training and education and that there is poor inventory control planning, lack of staff communication and lack of procurement time management when processing inventory orders. Respondents also indicated that there are no common strategies in place to control inventories. The study recommends that the Stores Division should consider the levels of staff qualifications, provide more staff training, and improve inventory control planning; communication; time management, and instigate innovative strategies in order to eradicate growing costs of inventory stocks. Moreover, the internal control processes need to be mapped according to the various roles identified.

scholarly journals Identify determinant of contraceptive use in rural set up of Surat district, Gujarat

2017 ◽  
Vol 4 (8) ◽  
pp. 2956
Author(s):  
Rajendra Solanki ◽  
Hiteshri C. Patel ◽  
J. K. Kosambiya
Keyword(s):  
Contraceptive Use ◽  
Total Sample ◽  
Cross Sectional Study ◽  
Cross Sectional ◽  
Factors Affecting ◽  
Number Of Children ◽  
First Child ◽  
Education Of Women ◽  
And Gender ◽  
Set Up

Background: In spite of significant growth and expansion of family planning programme, pregnancy continues to be unplanned. This study has been conducted to identify determinant responsible for use of contraception. The aim of the study was to determine the factors affecting the use of the contraceptives. The objectives were to study Socio – demographic, fertility profile of eligible couples and its relation to use of contraceptionMethods: This is a cross sectional study conducted during period of 20th September 2014 to 15th January 2015. Three PHCs were selected purposively from Olpad taluka of the Surat District. Two Sub Centers were selected randomly from each PHC. Data regarding eligible couples were collected from Sub Center register. From each Sub Center, 47 eligible women were selected randomly. Total sample size was 280 (CPR: 60%, DLHS-3).Results: Mean age of study participants were 29.14±6.7 years. Out of total women, 18.6% women were married before attaining the age of 18 years. More than 50% women were 20-24 years of age group at the time of birth of first child where as 25.4% women gave birth to first child before the age of 20 years. There was significant association between use of Contraceptive methods with factors like age of women, caste, religion, education of women, education of husband and number of children (p<0.05). At the time of sterilization, number of children and gender of last child plaed a significant role.Conclusions: Women should be empowered with education regarding use of contraception. Child marriage act should be strictly followed.

scholarly journals TINGKAT PENGETAHUAN PASANGAN USIA SUBUR BERHUBUNGAN DENGAN PENGGUNAAN ALAT KONTRASEPSI SENGGAMA TERPUTUS

2021 ◽  
Vol 7 (2) ◽  
pp. 354-358
Author(s):  
Lia Mulyanti ◽  
S.A.S Prihatin Fuji Lestari
Keyword(s):  
Family Planning ◽  
Health Workers ◽  
Total Sample ◽  
Childbearing Age ◽  
Cross Sectional ◽  
Factors Affecting ◽  
Operative Method ◽  
Contraceptive Devices ◽  
National Family Planning ◽  
Level Of Knowledge

LEVEL OF KNOWLEDGE OF RELATED FERTILE AGE COUPLES WITH THE USE OF DISCONNECTED CONTRACEPTION TOOLS Background: This increase in population growth rate is due to the high birt rate. The government's efforts to reduce the high birth rate are through the National Family Planning Program. One of the factors affecting the increase in birth rates is the lack of use of contraceptive methods. Tembalang Subdistrict has 12 Kelurahan with a total of 29,756 Fertile Age Couples (PUS), and the number of Fertile Age Couples (PUS) who are not Family Planning (KB) participants as many as 7,905 people. The subdistric that do not use family planning (KB) the most are located in Kelurahan Meteseh with 1669 PUS from the number of fertile age couples (PUS), which are 4299 people (38.8%). Of the 4299 people who used the Intra Uterine Device (IUD), 272 were, the Operative Method for Men (MOP) was 14, the Female Operative Method (MOW) was 230, the Implant was 167 people, the injection was 1312, the Pill was 439, and the Condom was 196 people.Purpose: To determine the relationship between the level of knowledge of couples of childbearing age and the use of intercourse contraceptives.Methods: descriptive study with cross sectional research design. By using a total sample of 39 couples of childbearing age in the village of Meteseh.Results: Majority of respondents had less knowledge 53.8% (21 PUS) and good knowledge 46.2% (18 PUS) while the use of contraceptive devices at PUS found that the majority of respondents were irregular in the use of interrupted intercourse 53.8% and the frequency 46.2% of regular intercourse use.Conclusion: There is a relationship between the level of knowledge and the use of the intercourse contraceptive method.Suggestion For the community, especially fertile age couples, should increase knowledge about contraception, interrupted intercourse by seeking information through health workers or through the media. Keywords: Knowledge, Fertile Age Couple, Contraception ABSTRAK Latar Belakang: Kenaikan laju pertumbuhan penduduk disebabkan karena angka kelahiran yang masih tinggi. Upaya pemerintah untuk menurunkan angka kelahiran yang masih tinggi tersebut melalui Program Keluarga Berencana Nasional. Salah satu faktor yang mempengaruhi meningkatnya angka kelahiran yaitu masih kurangnya penggunaan metode kontrasepsi. Di Kecamatan Tembalang mempunyai 12 Kelurahan dengan jumlah 29.756 Pasangan Usia Subur (PUS), dan jumlah Pasangan Usia Subur (PUS) bukan peserta Keluarga Berencana (KB) sebanyak 7.905 jiwa. Kelurahan yang paling banyak tidak menggunakan Keluarga Berencana (KB) yaitu terletak di Kelurahan Meteseh sebesar 1669 PUS dari jumlah Pasangan Usia Subur (PUS) yang ada 4299 jiwa (38,8%). Dari 4299 jiwa yang mengunakan Intra Uterine Device (IUD) sebesar 272 jiwa, Metode Operatif Pria (MOP) 14 jiwa, Metode Operatif Wanita (MOW) 230 jiwa, Implant 167 jiwa, Suntikan 1312 jiwa, Pil 439 jiwa, dan Kondom 196 jiwa.Tujuan: Untuk mengetahui hubungan tingkat pengetahuan pasangan usia subur dengan penggunaan alat kontrasepsi senggama terputus.Metode: Penelitian diskiptif dengan rancangan Penelitian cross sectional. Dengan menggunakan total sampel yaitu 39 pasangan usia subur di kelurahan Meteseh.Hasil: Mayorita responden memiliki pengetahuan kurang 53,8% (21 PUS)  dan yang berpengetahuan baik 46,2% (18 PUS) seangkan penggunaan alat kontasapesi pada PUS didapatkan bahwa mayoritas responden tidak teratur dalam penggunaan senggama terputus 53,8% dan frekuensi yang teratur dalam emnggunakan senggama terputus 46,2%. Simpulan: Ada hubungan antara tingkat pengetahuan dengan penggunaan metode kontrasepsi senggama terputusSaran bagi masyarakat khususnya pasangan usia subur hendaknya meningkatkan pengetahuan tentang kontrasepsi senggama terputus dengan mencari informasi melalui tenaga kesehatan atau melalui media Kata Kunci : Pengetahuan, Pasangan Usia Subur, Kontrasepsi

scholarly journals Factors Affecting the Use of PPE (Personal Protective Tools) in Nurses in Hospital

2021 ◽  
Vol 2 (1) ◽  
pp. 22-34
Author(s):  
Cindy Saras Wati ◽  
Thomson P. Nadapdap ◽  
Manelly Lubis
Keyword(s):  
Social Support ◽  
Multivariate Analysis ◽  
Total Sample ◽  
Statistical Test ◽  
Protective Equipment ◽  
Chi Square ◽  
Cross Sectional ◽  
Factors Affecting ◽  
Period Variable ◽  
Sample Count

The purpose of this study was to analyze the factors that influence the use of PPE (Personal Protective Equipment) in the Nurses in the Hospital TK II Putri Hijau Medan in 2020. This type of research is an analytic study with a cross sectional approach. The research was conducted at the Putri Hijau Kindergarten II Hospital, Medan. The population in this study were 152 nurses with a total sample size of 60 people based on the sample count using the Slovin formula. Collecting data in the study using a questionnaire and processed into SPSS with univariate, bivariate and multivariate analysis. Based on the results of research with the chi square statistical test, it is known that the variables age, years of service, knowledge, attitudes, availability of PPE, supervision and social support have a relationship with p <sig α (0.05). Multivariate analysis shows that the working period variable (p = 0.004, Exp (B) 13.169), namely the working period has 13 times the effect on the use of PPE, attitudes (p = 0.003, Exp (B) 14.931) namely attitudes have 14.9 times the effect on use PPE, and social support (p = 0.012 Exp (B) 8,592), namely social support has an effect of 8.5 times on the use of PPE. Based on the results of the study, it can be concluded that the variables of tenure, attitudes and social support are the factors that most influence nurses in using PPE completely.

scholarly journals Factors Affecting the Evolution of Chinese Elderly Depression: A Cross-Sectional Study

2021 ◽  
Author(s):  
Longyan Cui ◽  
ding Ding ◽  
Junfeng Chen ◽  
Minghui Wang ◽  
Fanrong He ◽  
...  
Keyword(s):  
Short Form ◽  
Treatment Strategies ◽  
The Elderly ◽  
Total Sample ◽  
Epidemiological Studies ◽  
Cross Sectional Study ◽  
Cross Sectional ◽  
Chinese Elderly ◽  
Factors Affecting ◽  
Rapid Economic Growth

Abstract Background: In the past decades, China's rapid economic growth has been accompanied by rapid changes in lifestyle and an increasing prevalence of mental disorders. This study explored the changes and factors associated with depression among the elderly population of China from 2011-2018.Method: Data were obtained from the China Health and Retirement Longitudinal Study. The total sample size consists of 21,034 individuals aged ≥ 60 years, and the sample sizes in 2011, 2013, 2015 and 2018 were 5081, 4853, 5027, 6343, respectively. Depressive symptoms were measured by the 10-item Short-Form developed by the Center for Epidemiological Studies Depression.Result: We found that the tendency in depression rate of the Chinese elderly from 2011 (36.8%) to 2018 (44.5%). The results showed poor health (OR=3.553), respondents in 2018 (OR=2.213), ADL damage (OR=2.010), multiple chronic diseases (OR=1.287), and western (OR=1.777) are risk factors for depression.Conclusion: The rate of depression of the elderly people in China has risen dramatically. Therefore, additional steps to prevent, treat and care for the affected population are needed, Mental health prevention and treatment strategies should be incorporated into China’s public health policies in a timely manner to mitigate the serious economic burden caused by the increase of depression.

scholarly journals Factors Affecting Intention to Use Food Order-Delivery Feature of Ride-Hailing Applications: The UTAUT Approach

2021 ◽  
Vol 22 (3) ◽  
pp. 1363-1383
Author(s):  
Ade Permata Surya ◽  
I Made Sukresna ◽  
Aris Mardiyono
Keyword(s):  
Behavioral Intention ◽  
Total Sample ◽  
Basic Element ◽  
Intention To Use ◽  
Cross Sectional ◽  
Factors Affecting ◽  
Use Of Technology ◽  
Study Results ◽  
Facilitating Conditions ◽  
Food Order

Since ride-hailing platforms in Indonesia provide food order-delivery feature, there has been a change in public spending behavior from conventional to electronic, even on the most basic element, i.e., food. The purpose of this study is to identify critical factors affecting consumers’ adoption of ride-hailing applications to buy food using the Unified Theory of Acceptance and Use of Technology (UTAUT) approach. This study uses a cross-sectional design with a non-probability sampling method. Data was collected from self-administered questionnaire, resulting a total sample of 315 respondents across Indonesia. The respondents are GrabFood and GoFood consumers and the food order-delivery feature of Grab and Gojek (the ride-hailing applications). The study employs PLS-SEM technique to analyze the relationships among variables. The findings show performance expectancy, social influence, and facilitating conditions positively influence behavioral intention to use food order-delivery features in ride-hailing applications. On the other hand, effort expectancy does not influence behavioral intention. The results corroborate the role of food-order feature of ride-hailing applications in the change of Indonesian consumer behavior. Referring to the study results, theoretical contributions and practical implications are provided.

scholarly journals Prevalence and predictive factors for exclusive breastfeeding in the first 6 months among mothers attending Primary Health Care Centers in Cairo, Egypt

2021 ◽  
Vol 19 (2) ◽  
pp. 145-152
Author(s):  
Zeinab Abdelhay Emara ◽  
◽  
Ghada Essam Eldin Amin ◽  
Diaa Marzouk Abdel Hamid ◽  
Mohamed Farouk Allam ◽  
...  
Keyword(s):  
Predictive Factors ◽  
Exclusive Breastfeeding ◽  
Working Hours ◽  
Total Sample ◽  
Progressive Increase ◽  
Cross Sectional Study ◽  
Good Knowledge ◽  
Cross Sectional ◽  
Factors Affecting ◽  
Beneficial Effects

Introduction. Although most organizations recommend breastfeeding for at least one year due to its well-known beneficial effects, the prevalence of exclusive breastfeeding in many developing countries was quite low. Aim. To identify prevalence and predictive factors affecting exclusive breastfeeding in Primary Healthcare (PHC) Centers in Cairo, Egypt. Material and methods. A cross-sectional study, among mothers attended first six months immunization sessions in three PHC Centers were selected via a convenient sample, A total sample of 180 mothers, 60 from each PHC Center, were subjected to an interview questionnaire. The questionnaire used was previously validated and pre-tested. Data collection took the period from April to August 2019. Comparison between exclusive and nonexclusive breastfeeding according to possible risk factors was done. Results. The frequency of breastfeeding among the participants was 90.6%; however the total exclusive breastfeeding frequency was only 39.4%. Our logistic regression model showed that exclusive breastfeeding decreased with progressive increase in infant’s age (OR 0.74), and mothers with good knowledge about proper practice of breastfeeding adhered more to exclusive breastfeeding (OR 2.51). Also, it showed that, during working hours, mothers who fed their infants other than breast milk adhered less to exclusive breastfeeding (OR 0.19). Conclusion. The prevalence of exclusive breastfeeding is quite low. The predictive factors for exclusive breastfeeding are, younger infant’s age, good knowledge of the mothers about proper practice of breastfeeding, and mothers insisting on breastfeeding during working hours.

scholarly journals A Quantitative Research to Investigate the Relationship of Factors Affecting Employee

2021 ◽  
Vol 10 (2) ◽  
pp. 305-316
Author(s):  
Zara Mazahir ◽  
Zia Rehman
Keyword(s):  
Financial Performance ◽  
Quantitative Research ◽  
Process Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Design Data ◽  
Cross Sectional ◽  
Factors Affecting ◽  
Proposed Model ◽  
Relationship Of

This explanatory research aims to study an association between the factors affecting the performance of banks working in Pakistan. The current study was conducted using a cross-sectional research design, data for this study was collected from 5 private banks of Lahore, Pakistan. A total sample of three hundred bankers was recruited by using a random sampling technique and their ages ranged between 25-45 years. For the analysis of the hypothesis, diverse statistical instruments like PROCESS analysis for mediation and Pearson Product Moment correlation are applied. The results of the study show that employee loyalty, as well as service quality, mediates an association between employee empowerment and financial performance. Numerous other variables influence the financial performance of banks which are not included in this study. The proposed model guides the management in analyzing the service sector's performance.

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