scholarly journals The future of audit quality - A multi-stakeholder perspective

2017 ◽  
Vol 91 (9/10) ◽  
pp. 258-261
Author(s):  
Olof Bik
Keyword(s):  
Audit Quality ◽  
Scientific Research ◽  
Public Trust ◽  
Multiple Stakeholders ◽  
The Future ◽  
Stakeholder Perspective ◽  
Multi Stakeholder ◽  
The Right

Audit quality. The FAR invited multiple stakeholders to share their views during the conference on 7 and 8 June 2017. This paper provides an integrated review of the topics discussed by the stakeholders in their presentations as well as the subsequent discussions with the audience. The discussions touched upon five main topics: 1) What are the multi-stakeholders' perspectives on audit quality? 2) Is the profession on the right track of regaining public trust? 3) What is the role of external supervision and regulation in regaining public trust? 4) What should the next steps be for the auditing profession? 5) What is the role of scientific research therein?

scholarly journals Panel discussion: A multi-stakeholder perspective on audit quality and audit research

2016 ◽  
Vol 90 (9) ◽  
pp. 357-362
Author(s):  
Philip Wallage
Keyword(s):  
Financial Markets ◽  
Executive Director ◽  
Audit Quality ◽  
Panel Discussion ◽  
Regulatory Climate ◽  
Stakeholder Perspective ◽  
Multi Stakeholder ◽  
The University ◽  
Narrative Report

On May 9, 2016, the first day of the FAR conference, a panel discussion was chaired by professor Henriëtte Prast (Chair of the FAR Board). Four stakeholders - an audit practitioner, an academic, a non-executive director, and an audit regulator – presented and discussed their thoughts about the following issues • how to improve audit quality, • the importance of collaboration between academics and practitioners (and the role of FAR therein), • the oversight and regulatory climate, and • the stakeholder expectations of auditors. Participants welcomed the opportunity to discuss these issues with Marco van der Vegte (Head of Audit of Deloitte the Netherlands and FAR Board member), Barbara Majoor (on behalf of Authority Financial Markets (AFM, the Dutch auditor oversight body), Jan Nooitgedagt (non-executive director), and Marleen Willekens (audit researcher at the University of Leuven). In the following narrative report the interactive debate on a multi-stakeholder perspective on audit quality and audit research is presented.

scholarly journals In the Public Interest

2017 ◽  
Vol 91 (9/10) ◽  
pp. 256-257
Author(s):  
Philip Wallage
Keyword(s):  
Public Interest ◽  
Audit Quality ◽  
Research Projects ◽  
Multiple Stakeholders ◽  
The Public ◽  
The Status ◽  
Stakeholder Perspective ◽  
Multi Stakeholder ◽  
Oversight Body

The 2nd International FAR Conference on June 7 and 8 focused on the topic ‘Controversies in Future Audit Quality – A multi-stakeholder perspective'. With a challenging Minister of Finance, a critical oversight body, enthusiastic and renowned (inter)national academics, a broad and engaged audience, the Conference brought new and relevant insights for both academics and practitioners. Controversies regarding audit quality were discussed and several academics presented the status of their FAR research projects. The current MAB-FAR issue presents an overview of the interactions between multiple stakeholders and of the research projects.

Pushing the Right Buttons?

2013 ◽  
Vol 4 (3) ◽  
pp. 16-37 ◽  
Author(s):  
Anthony Lewis ◽  
Brychan Thomas ◽  
Gwenllian Marged Sanders
Keyword(s):  
Social Media ◽  
Human Resources ◽  
Human Resources Management ◽  
Secondary Data ◽  
Recruitment Strategy ◽  
Resources Management ◽  
Professional Perspective ◽  
Stakeholder Perspective ◽  
Multi Stakeholder ◽  
The Right

This paper explores effects and issues associated with Social Media and Recruitment and whether it is effective as an innovative e-entrepreneurship method of attracting appropriate employees for enterprises from a multi stakeholder perspective. Human Resources Management professionals have been using different methods of Social Media in their recruitment strategies with varying degrees of success. By examining social media and its effect this can support the development of a more effective Human Resources Recruitment strategy. Additionally increased communication channels might enable the development of a more positive internal enterprise culture. The research was conducted using both primary and secondary data. Professionals, recruiters and employees have been questioned on their views of Social Media from a personal and a professional perspective through a variety of methods including focus groups and questionnaires. This paper provides a framework that can be used by enterprises in order to create their own Social Media recruitment cycle.

scholarly journals Drivers of Audit Quality for the Development of the Audit Quality Framework based on the International Standards

2019 ◽  
Vol 8 (4) ◽  
pp. 12820-12823
Keyword(s):  
Theoretical Model ◽  
Audit Quality ◽  
Scientific Research ◽  
Financial Information ◽  
International Standards ◽  
Model Framework ◽  
Quality Research ◽  
Quality Framework

Audit quality has a role so important that various parties, including investors, creditors, regulators, and management, depend on financial information generated by the auditor to make decisions. Although it plays a very important role in auditing, the measurement of audit quality has not yet been agreed upon. By adopting various standards and perspectives developed by various world-leading institutions, this study revisits the importance of the role of building a theoretical model of audit quality in the midst of its complexity. In this context, this study seeks to develop a theoretical review of the factors driving audit quality and develop a model framework for the development of auditing and audit quality research in future accounting scientific research.

scholarly journals The Future of Analytical and Interpretative Toxicology: Where are We Going and How Do We Get There?

2020 ◽  
Author(s):  
Sarah M R Wille ◽  
Simon Elliott
Keyword(s):  
Metabolic Profile ◽  
Forensic Toxicology ◽  
Technological Innovations ◽  
Analytical Toxicology ◽  
Analytical Strategy ◽  
The Past ◽  
The Future ◽  
The Right

Abstract (Forensic) toxicology has faced many challenges, both analytically and interpretatively, especially in relation to an increase in potential drugs of interest. Analytical toxicology and its application to medicine and forensic science have progressed rapidly within the past centuries. Technological innovations have enabled detection of more substances with increasing sensitivity in a variety of matrices. Our understanding of the effects (both intended and unintended) have also increased along with determination and degree of toxicity. However, it is clear there is even more to understand and consider. The analytical focus has been on typical matrices such as blood and urine but other matrices could further increase our understanding, especially in postmortem (PM) situations. Within this context, the role of PM changes and potential redistribution of drugs requires further research and identification of markers of its occurrence and extent. Whilst instrumentation has improved, in the future, nanotechnology may play a role in selective and sensitive analysis as well as bioassays. Toxicologists often only have an advisory impact on pre-analytical and pre-interpretative considerations. The collection of appropriate samples at the right time in an appropriate way as well as obtaining sufficient circumstance background is paramount in ensuring an effective analytical strategy to provide useful results that can be interpreted within context. Nevertheless, key interpretative considerations such as pharmacogenomics and drug–drug interactions as well as determination of tolerance remain and in the future, analytical confirmation of an individual’s metabolic profile may support a personalized medicine and judicial approach. This should be supported by the compilation and appropriate application of drug data pursuant to the situation. Specifically, in PM circumstances, data pertaining to where a drug was not/may have been/was contributory will be beneficial with associated pathological considerations. This article describes the challenges faced within toxicology and discusses progress to a future where they are being addressed.

Internal Audit Quality: Insights from Audit Committee Members, Senior Management, and Internal Auditors

2017 ◽  
Vol 37 (4) ◽  
pp. 235-259 ◽  
Author(s):  
Andrew J. Trotman ◽  
Keith R. Duncan
Keyword(s):  
Audit Committee ◽  
Audit Quality ◽  
Internal Audit ◽  
Senior Management ◽  
Five Dimensions ◽  
Internal Auditors ◽  
Stakeholder Groups ◽  
Stakeholder Perspective ◽  
Output Dimension ◽  
Multi Stakeholder

SUMMARY We investigate the concept of internal audit function (IAF) quality from a multi-stakeholder perspective through conducting 36 interviews with key IAF stakeholder groups: audit committee members, senior management, internal audit executives, and outsourced internal audit partners from the major accounting firms. We adapt established quality frameworks that suggest quality is a five-dimensional construct (including input, process, output, outcome, and contextual dimensions) to the internal audit context. We find that the various stakeholder groups focus on different quality dimensions in their evaluation of IAF quality. For example, the groups focus on the process dimension (internal audit executives), output dimension (audit committee members and internal audit partners), or outcome dimension (senior management and internal audit partners). We also find that the five dimensions comprise multiple indicators of IAF quality. We conduct six supplementary interviews with external audit partners to compare their insights on IAF quality to the focal IAF stakeholder groups. External auditors evaluate quality via the output dimension after an ex ante assessment focusing on the input dimension. Finally, we contribute to the IAF quality literature by developing a multi-stakeholder IAF quality framework.

Attracting the Right Employees?

2018 ◽  
pp. 194-220
Author(s):  
Anthony Lewis ◽  
Brychan Celfyn Thomas ◽  
Gwenllian Marged Sanders
Keyword(s):  
Social Media ◽  
Human Resources ◽  
Human Resources Management ◽  
Secondary Data ◽  
Recruitment Strategy ◽  
Recruitment Strategies ◽  
Professional Perspective ◽  
Stakeholder Perspective ◽  
Multi Stakeholder ◽  
The Right

This chapter investigates effects and issues associated with social media and recruitment and whether it is effective as an innovative e-entrepreneurship method of attracting the right employees for enterprises from a multi stakeholder perspective. Human resources management professionals have been using different methods of social media in their recruitment strategies with varying degrees of success. By examining social media and its effect, this can support the development of a more effective human resources recruitment strategy. Additionally, increased communication channels might enable the development of a more positive internal enterprise culture. The study was conducted using both primary and secondary data. Professionals, recruiters, and employees have been questioned on their views of Social Media from a personal and a professional perspective through a variety of methods including focus groups and questionnaires. This chapter provides a framework that can be used by enterprises in order to create their own social media recruitment cycle.

Learning from vernacular settlements. The role of traditional mitigation measures in Amalfi Coast

TERRITORIO ◽  
2021 ◽  
pp. 86-96
Author(s):  
Pasquale Cucco
Keyword(s):  
Mitigation Measures ◽  
Protection Measures ◽  
Architectural Elements ◽  
Protective Devices ◽  
The Future ◽  
Unesco Site ◽  
The Right ◽  
Exceptional Stability

Vernacular settlements are mostly made up of buildings whose exceptional stability is testified by their survival over the centuries, even under natural and anthropogenic wounds. The unesco site of the Amalfi Coast shows a vast repertoire of cases to learn about the surviving examples of vernacular techniques and their structural qualities. It is possible to appreciate constructive protection measures that highlight the ancient actions to ensure the built environment's safety. This research aims to represent an effort in the knowledge of the traditional mitigation measures, often considered simply as local architectural elements, analyzing a large number of protective devices on the Amalfi Coast, to take the right actions in the future recovery, conservation, and maintenance operations.

A Multi-Stakeholder Perspective of Analytics for Learning Design in Location-Based Learning

2021 ◽  
Vol 13 (1) ◽  
pp. 1-17
Author(s):  
Gerti Pishtari ◽  
María Jesús Rodríguez-Triana ◽  
Terje Väljataga
Keyword(s):  
Situated Learning ◽  
Data Analytics ◽  
Research Community ◽  
Educational Institutions ◽  
Learning Design ◽  
Multiple Stakeholders ◽  
Learning And Teaching ◽  
Stakeholder Perspective ◽  
Multi Stakeholder

Promoted by the growing access to mobile devices and the emphasis on situated learning, location-based tools are being used increasingly in education. Multiple stakeholders could benefit from understanding the learning and teaching processes triggered by these tools, supported by data analytics. For instance, practitioners could use analytics to monitor and regulate the implementation of their learning designs (LD), as well as to assess their impact and effectiveness. Also, the community around specific tools—such as researchers, managers of educational institutions, and developers—could use analytics to further improve the tools and better understand their adoption. This paper reports the co-design process of a location-based authoring tool that incorporates multi-stakeholder analytics for LD features. It contributes to the research community through a case study that investigates how analytics can support specific LD needs of different stakeholders of location-based tools. Results emphasise opportunities and implications of aligning analytics and LD in location-based learning.

scholarly journals Robotic Process Automation for Auditing

2018 ◽  
Vol 15 (1) ◽  
pp. 1-10 ◽  
Author(s):  
Kevin C. Moffitt ◽  
Andrea M. Rozario ◽  
Miklos A. Vasarhelyi
Keyword(s):  
Audit Quality ◽  
Higher Order Thinking ◽  
Thinking Skills ◽  
Higher Order ◽  
Process Automation ◽  
Higher Order Thinking Skills ◽  
Robotic Process Automation ◽  
The Future ◽  
Research Questions

ABSTRACT The advent of Robotic Process Automation (RPA) has the potential to disrupt the traditional audit model. With its capability to automate rules-based tasks that are repetitive and manual, RPA is expected to repurpose the role of the auditor by replacing perfunctory tasks and emphasizing higher order thinking skills that will eventually lead to enhanced audit quality. This editorial envisages the future of audit by introducing the concept of RPA and describing its usage in auditing. Moreover, considerations for RPA-based audits and a series of research questions are presented with the objective to create a dialogue in this evolutionary area.

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