The use of data analytics in external auditing: a content analysis approach

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yeamin Jacky ◽  
Noor Adwa Sulaiman
Keyword(s):  
Information Technology ◽  
Content Analysis ◽  
Working Group ◽  
Data Analytics ◽  
Design Methodology ◽  
Financial Statement ◽  
Content Type ◽  
Factors Affecting ◽  
Use Of Data ◽  
Potential Factors

PurposeThis study examines the perceptions of interested stakeholders on the factors affecting the use of data analytics (DA) in financial statement audits. Response letters submitted by stakeholders of the auditing services to the International Auditing and Assurance Standards Board's (IAASB) Data Analytics Working Group (DAWG) served as sources for analysis.Design/methodology/approachThe modified information technology audit model was used as a framework to perform a direct content analysis of all the 50 response letters submitted to the DAWG.FindingsThe analysis showed that a range of attributes, such as the usefulness of DA in auditing, authoritative guidance (auditing standards), data reliability and quality, auditors' skills, clients' factors and costs, were the factors perceived by stakeholders to be affecting the use of DA in external auditing.Research limitations/implicationsThis study is subjected to the limitations inherent to all content analysis studies. Nonetheless, the findings offer additional insights about potential factors affecting the adoption of DA in audit practices.Originality/valueThe data noted in the published statements highlighted the perceptions of a range of stakeholders with regards to the factors affecting the use of DA in auditing.

Elderly suicide in India

2019 ◽  
Vol 23 (1) ◽  
pp. 46-53
Author(s):  
Avanish Bhai Patel
Keyword(s):  
Content Analysis ◽  
Cause Of Death ◽  
Design Methodology ◽  
Later Life ◽  
The Elderly ◽  
Indian Society ◽  
Suicidal Tendency ◽  
Content Type ◽  
Factors Affecting ◽  
Elderly Suicide

Purpose The elderly are facing many problems in the phase of life in the contemporary times. The problem of suicide among the elderly is one of them. The purpose of this paper is to focus on the cause of death due to suicide among the elderly in later life. There are two objectives of the present study. The first objective examines the nature and problem of elderly suicide in Indian society. The second objective explores the factors affecting suicidal tendency among the elderly. Design/methodology/approach The data have been collected through two newspapers from January 2013 to April 2013. The content of news items has been analysed through content analysis. Findings The study finds out that the factors such as family problems, chronic diseases, poverty, lack of social status and bankruptcy give rise to feeling of committing suicide among the elderly. Originality/value This is an original paper.

Digital forensics and evolving cyber law: case of BIMSTEC countries

2019 ◽  
Vol 22 (4) ◽  
pp. 744-752
Author(s):  
Sisira Dharmasri Jayasekara ◽  
Iroshini Abeysekara
Keyword(s):  
Information Technology ◽  
Design Methodology ◽  
Digital Forensics ◽  
Content Type ◽  
Global Context ◽  
Study Approach ◽  
Legal Frameworks ◽  
Work Done

Purpose The purpose of this paper is to discuss the role of digital forensics in an evolving environment of cyber laws giving attention to Bay of Bengal Initiative for Multi-Sectoral Technical and Economic Cooperation (BIMSTEC) countries, comprising Bangladesh, India, Myanmar, Sri Lanka, Thailand, Nepal and Bhutan, in a dynamic global context. Design/methodology/approach This study uses a case study approach to discuss the digital forensics and cyber laws of BIMSTEC countries. The objective of the study was expected to be achieved by referring to decided cases in different jurisdictions. Cyber laws of BIMSTEC countries were studied for the purpose of this study. Findings The analysis revealed that BIMSTEC countries are required to amend legislation to support the growth of information technology. Most of the legislation are 10-15 years old and have not been amended to resolve issues on cyber jurisdictions. Research limitations/implications This study was limited to the members of the BIMSTEC. Originality/value This paper is an original work done by the authors who have discussed the issues of conducting investigations with respect to digital crimes in a rapidly changing environment of information technology and deficient legal frameworks.

Document supply and resource sharing in Portuguese libraries: the role of the National Library

2010 ◽  
Vol 38 (1) ◽  
pp. 31-36 ◽  
Author(s):  
Elisa Maria Gaudêncio Soares
Keyword(s):  
Information Technology ◽  
Resource Sharing ◽  
Design Methodology ◽  
Public Library ◽  
Supply System ◽  
National Library ◽  
Content Type ◽  
Long Period ◽  
Recent Developments

PurposeThe purpose of the paper is to describe the development of the Portuguese document supply system with particular emphasis on the role of the National Library but also in its academic and public library sectors.Design/methodology/approachThe paper is descriptive in nature.FindingsPortugal emerged from a long period of monarchy and dictatorship, profited from being a EU member, and libraries are now exploiting the advantages of information technology particularly for the benefit of remote users.Originality/valueThis is probably the first overview of historical and recent developments in document supply in Portugal.

Telework amidst the COVID-19 pandemic: effects on work style reform in Japan

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Masahiro Hosoda
Keyword(s):  
Content Analysis ◽  
Design Methodology ◽  
Document Analysis ◽  
Environmental Barriers ◽  
State Of Emergency ◽  
Content Type ◽  
Work Style ◽  
The Government ◽  
Japanese Companies ◽  
Insight Into

Purpose This study aims to examine how the COVID-19 pandemic affected telework initiatives in Japanese companies and investigate the factors that affect telework based on the technology, organization and environment (TOE) model, through the analysis of published documents. Design/methodology/approach Document analysis was adopted. Documents were collected from English news articles in the Nikkei Asian Review and Nikkei Asia which cover Japan's economy, industries and markets. The results of surveys by the Persol Research Institute and Tokyo Chamber of Commerce and Industry were also provided to discuss factors promoting and hindering telework. Content analysis was adopted to analyse the documents. Findings COVID-19 had an unavoidable impact on the implementation of telework that the government had previously failed to instigate. Japanese listed companies tend to implement telework, whereas small- and medium-sized companies are struggling. The ratio of telework has been low even after the declaration of the state of emergency because there exist organizational, technological and environmental barriers to telework in Japan. Originality/value This study contributes to discussions on work style reform by focusing on the impacts of the COVID-19 pandemic on telework. This research also gives new insight into operationalization of telework in organizations not only in Japan but also in other countries known for low rates of telework and inflexible work styles such as Korea.

Opportunities and constraints of women entrepreneurs in Jordan: an update of the 5Ms framework

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tala Abuhussein ◽  
Tamer Koburtay
Keyword(s):  
Women Entrepreneurs ◽  
Design Methodology ◽  
Arab Countries ◽  
Structured Interviews ◽  
Content Type ◽  
Theoretical Contribution ◽  
Market Management ◽  
Potential Factors ◽  
Extended View ◽  
Practical Implications

PurposeDrawing on the “5Ms” gender cognizant framework, this study seeks to investigate how money, motherhood, management, the market and the macro/meso environment dimensions of the 5Ms may influence women's entrepreneurship in Jordan. A related aim is to offer in-depth insights and a fresh understanding of potential factors not included in the original 5Ms model.Design/methodology/approachThe study takes a qualitative-inductive approach, using semi-structured interviews with 14 women entrepreneurs from various industries in Jordan.FindingsThe paper highlights the positive (or adverse) impact of the 5Ms factors (motherhood, macro/meso environment, the market, management and money) on women entrepreneurs in Jordan and introduces new emerging factors. The paper concludes with an extended view of the 5Ms model.Practical implicationsThis study may help develop greater sensitivity and understanding about some of the adverse gender practices faced by women entrepreneurs. Policymakers in Jordan and other Arab countries may consider empowering women entrepreneurs in terms of offering more financial funds and facilities, social support, and managerial empowerment.Originality/valueThe study creates more sensitivity and awareness about the current dynamics, opportunities and impediments that affect women entrepreneurs; thus, it contributes to the extant literature by suggesting new propositions and a novel framework. This study extends Brush et al.'s (2009) 5Ms gendered framework by adding three important factors (Mental health, Maturity and Maintainability). The empirical update and contextual extension of Brush et al.'s (2009) 5Ms model highlight a theoretical contribution.

Analysis of sustainability insertion in materials selection courses of engineering undergraduate programmes

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jeniffer Fonseca Zanitt ◽  
Izabela Simon Rampasso ◽  
Osvaldo Luiz Gonçalves Quelhas ◽  
Milena Pavan Serafim ◽  
Walter Leal Filho ◽  
...  
Keyword(s):  
Higher Education ◽  
Sustainable Development ◽  
Content Analysis ◽  
Delphi Method ◽  
Design Methodology ◽  
Sustainable Development Goals ◽  
Materials Selection ◽  
Content Type ◽  
Development Goals ◽  
The Subject

Purpose This study aims to analyse how the materials selection courses of engineering undergraduate programmes can be better aligned with the United Nations Sustainable Development Goals (SDGs). Design/methodology/approach Initially, a content analysis was performed in 39 materials selection course descriptions from 40 engineering undergraduate programmes of Brazilian higher education institutions, and subsequently, Delphi method procedures were conducted with professors that teach or have taught the course and are knowledgeable in the subject of sustainability. Findings Considering the analysed course descriptions, it was shown that most of the materials selection courses do not consider or present little emphasis on sustainability aspects. Regarding the Delphi method, eight items were evidenced to consider sustainability aspects in the analysed courses. Originality/value This study contributes to the debates about sustainability insertion in engineering undergraduate programmes. More specifically, the findings presented consolidated information that professors and coordinators can use to align materials selection courses with the SDGs better.

Organizational links and sensemaking in a medical work cooperative system

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Natália Peroni Pellin ◽  
Alex Weymer ◽  
Leila Andressa Dissenha ◽  
Márcio André Leal Bauer
Keyword(s):  
Content Analysis ◽  
Design Methodology ◽  
Cooperative System ◽  
Medical Work ◽  
Content Type ◽  
The World ◽  
Work Cooperative ◽  
Object Organization ◽  
Constituent Elements ◽  
The Relationship

PurposeThe aim of this article was to analyze how the presence of the elements that constitute organizational links are related to sensemaking in a cooperative system of medical work.Design/methodology/approachA content analysis was conducted following interviews with the managers of the cooperative, which is a member of the Brazilian cooperative system and one of the largest in the world. This analysis enabled the systematization of the categories that were identified through the coding of responses, aided by Atlas.ti 8.0 software.FindingsAfter the analysis, it was possible to resize the constitutive elements identified in the specialized literature into three categories: identification, cooperation and recognition. The proposed resizing does not preclude the presence of the constitutive elements identified in the analysis, but it evidences the presence of these elements in a contextualized manner, suggesting a model of an organic organizational link that is dependent on the relationship between subject–object (organization), in which the different perceptions of meanings affect identification, and this can strengthen or weaken the link in a constant process of resignification.Originality/valueWith regard to its theoretical relevance, the work helps to bring concepts related to organizational links and sensemaking closer together as a process in the realm of intersubjectivity. This provides evidence of the presence of constituent elements of ties in a contextualized manner, demonstrating that the interpretation of managers aids sensemaking in a process of circularity and resignification.

scholarly journals Utilisation of zakāh and waqf fund in micro-takāful models in Malaysia: an exploratory study

2017 ◽  
Vol 9 (1) ◽  
pp. 100-105
Author(s):  
Said Adekunle Mikail ◽  
Muhammad Ali Jinnah Ahmad ◽  
Salami Saheed Adekunle
Keyword(s):  
Content Analysis ◽  
Low Income ◽  
Exploratory Study ◽  
Design Methodology ◽  
Secondary Data ◽  
Primary Data ◽  
Content Type ◽  
External Resources ◽  
Economic Support ◽  
Form Part

Purpose This paper aims to investigate the utilisation of both zakāh and waqf fund as external resources to ensure micro-takāful services are delivered to underserved communities in an effective and sustainable manner. It also addresses Sharīʿah issues related to the zakāh- and waqf-based model. Design/methodology/approach The study is a qualitative-based research. It uses both focus group and content analysis approach to gather primary data and identify and interpret relevant secondary data and Sharīʿah concepts in developing the zakāh- and waqf-based micro-takāful model. Findings It is discovered throughout the investigation of attributes of beneficiaries of zakāh and waqf institutions as well as micro-takāful scheme that all share commonalities in terms of social securities and socio-economic support to low-income households in societies. The study also finds that the disintegration of zakāh and waqf which form part of the Islamic ecosystem from the micro-takāful model makes it less effective and sustainable. Originality/value This study appears as a primitive attempt to discuss and develop a zakāh and waqf-based micro-takāful model with reference to Malaysian jurisdiction.

What challenges and opportunities will lead to success?

2018 ◽  
Vol 10 (6) ◽  
pp. 631-634 ◽  
Author(s):  
Jorge Costa ◽  
Mónica Montenegro ◽  
João Gomes
Keyword(s):  
International Economic ◽  
Developing Countries ◽  
Content Analysis ◽  
Design Methodology ◽  
Theme Issue ◽  
Content Type ◽  
Income Sources ◽  
Tourist Flows ◽  
Challenges And Opportunities ◽  
Shed Light

Purpose This paper aims to introduce the papers in this issue and explain the pertinence of the strategic question. Design/methodology/approach A brief context for the strategic question is provided, as well as the issue alignment and a content analysis of the papers selected. Findings From the analysis of the papers selected for this theme issue, it becomes clear that tourism has become one of the major players in international economic, social and technological sectors, while representing one of the main income sources for developed and developing countries. Originality/value The papers selected for this issue shed light on an important problem: increasing tourist flows and overtourism at some world top destinations.

Emerging trends in data analytics and knowledge management job market: extending KSA framework

2019 ◽  
Vol 23 (4) ◽  
pp. 664-686 ◽  
Author(s):  
Hsia-Ching Chang ◽  
Chen-Ya Wang ◽  
Suliman Hawamdeh
Keyword(s):  
Content Analysis ◽  
Data Analytics ◽  
Multiple Correspondence Analysis ◽  
Academic Program ◽  
Job Market ◽  
Content Type ◽  
Job Demand ◽  
Experience Levels ◽  
Emerging Trends ◽  
Practical Implications

Purpose This paper aims to investigate emerging trends in data analytics and knowledge management (KM) job market by using the knowledge, skills and abilities (KSA) framework. The findings from the study provide insights into curriculum development and academic program design. Design/methodology/approach This study traced and retrieved job ads on LinkedIn to understand how data analytics and KM interplay in terms of job functions, knowledge, skills and abilities required for jobs, as well as career progression. Conducting content analysis using text analytics and multiple correspondence analysis, this paper extends the framework of KSA proposed by Cegielski and Jones‐Farmer to the field of data analytics and KM. Findings Using content analysis, the study analyzes the requisite KSA that connect analytics to KM from the job demand perspective. While Kruskal–Wallis tests assist in examining the relationships between different types of KSA and company’s characteristics, multiple correspondence analysis (MCA) aids in reducing dimensions and representing the KSA data points in two-dimensional space to identify potential associations between levels of categorical variables. The results from the Kruskal–Wallis tests indicate a significant relationship between job experience levels and KSA. The MCA diagrams illustrate key distinctions between hard and soft skills in data across different experience levels. Practical implications The practical implications of the study are two-fold. First, the extended KSA framework can guide KM professionals with their career planning toward data analytics. Second, the findings can inform academic institutions with regard to broadening and refining their data analytics or KM curricula. Originality/value This paper is one of the first studies to investigate the connection between data analytics and KM from the job demand perspective. It contributes to the ongoing discussion and provides insights into curriculum development and academic program design.

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