scholarly journals Joint Provision of Non-audit Services to Audit Clients: Empirical Evidences from India

2021 ◽  
Vol 46 (3) ◽  
pp. 153-165
Author(s):  
Reshma Kumari Tiwari ◽  
Jasojit Debnath
Keyword(s):  
Knowledge Spillovers ◽  
Internal Consistency Reliability ◽  
Auditor Independence ◽  
Rank Test ◽  
The European Union ◽  
Test Statistic ◽  
Executive Summary ◽  
Signed Rank Test ◽  
Joint Provision ◽  
Non Audit Services

Executive Summary The provision of non-audit services (NAS) by an incumbent auditor has remained a highly contentious issue. One school argues that the joint provision does not impair an auditor’s independence. Instead, it reduces total costs, enhances the ability to detect material misstatements, increases technical competence due to knowledge spillovers and leads to intense competition. However, a substantial tranche of an audit firms’ income is derived from NAS, and the joint provision increases economic ties with the client. Therefore, another school of thought perceives that the joint provision impairs auditor independence. It is also alleged that auditors expect non-audit work after finishing the auditing job. Their independence is also affected by the risks of self-review. Extant literature reveals that the majority of the studies on the issue are archival and experimental. The studies are concentrated in the US, UK, Australia, Malaysia, Nigeria, South Africa, China, and some of the European Union Nations. The article examines the perspective of chartered accountants (CAs) on the joint provision of NAS in India. The study samples 119 CAs. The reliability of the survey result was measured using Cronbach’s α, and a score of 0.77 indicated acceptable internal consistency reliability. The data were analysed using Wilcoxon signed-rank test and the Mann Whitney U test statistic. The summary of their suggestions for ensuring auditor independence is presented separately. The findings reflect that existing prohibitions imposed by the Companies Act, 2013, are not enough to ensure auditor independence, and the Management Services u/s 144 of the Act needs to be clearly defined. Practitioners do not support the proposition that joint provision should end and a separate category of professionals be mandated to render NAS. However, the recommendations include strengthening provisions to reduce the conflict of interest.

Prevention of Stunting Through Health Education in Parents of Pre-School Children

2020 ◽  
Vol 9 (1) ◽  
pp. 70-77
Author(s):  
Kili Astarani ◽  
Desi Natalia Trijayanti Idris ◽  
Aurelia Rizky Oktavia
Keyword(s):  
Health Education ◽  
School Children ◽  
Parental Knowledge ◽  
Rank Test ◽  
Visual Aids ◽  
Test Statistic ◽  
Knowledge Measurement ◽  
Analysis Technique ◽  
Post Test ◽  
Signed Rank Test

This study aims to analyze the effect of pre-school age children's health education on stunting in the Setia Bakti Kediri Kindergarten. The design of this study used a pre-experimental pre-post test. Subjects were parents who had pre-school children with 49 respondents in the Setia Bakti Kediri Kindergarten. Retrieval of data from 29 - 31 May 2019. Randomization technique with purposive sampling. The variable of this study is parental knowledge. Measurement of knowledge with a questionnaire. Health education is carried out for 60 minutes using lecture methods, audio media, visual aids, and booklets. Research analysis technique with the Wilcoxon Signed Rank Test statistic test. The results of this study indicate that there is an influence of health education about stunting on the knowledge of parents of pre-school children in Setia Bakti Kediri Kindergarten. Health education about stunting increases parental knowledge

scholarly journals Peningkatan Pengetahuan Remaja Tentang Perilaku Seksual Setelah Pendidikan Seks dan Dampaknya, Ternate, Indonesia

2020 ◽  
Vol 15 (2) ◽  
pp. 44-54
Author(s):  
Muhlisa Albaar ◽  
Damir Umanailo
Keyword(s):  
Sexual Behavior ◽  
Sex Education ◽  
Death Rate ◽  
Good Knowledge ◽  
Rank Test ◽  
Test Statistic ◽  
Sufficient Knowledge ◽  
Post Test ◽  
Signed Rank Test ◽  
The One

In North Maluku, the death rate due to AIDS specifically Ternate is in the first place with the number of deaths 10 people from 9 existing urban districts, in the second place with the highest death rate is in North Halmahhera district with a total of 7 deaths, in third place deaths due to AIDS is West Halmahera district with a total death toll of 5 people.The purpose of this study was to determine the effect of sex education on adolescent knowledge about sexual behavior. This study uses a Pre-Experimental method, with the design of the One-Group Pre-Post Test. The results showed that before being given sex education 38.6% of students had sufficient knowledge and students who had a less knowledge were 35% and those who had good knowledge were only 26.4% of the total students. whereas after being given sex education, the results showed that students who had good knowledge drastically increased to 81.4% and students who had less knowledge were only 0.7% while students who had sufficient knowledge were only 17.9%. The Wilcoxon signed-rank test statistic test shows that P = 0.000. In Conclusion, there is an effect of providing sex education on increasing adolescent knowledge to sexual behavior. Hoped, in the future related parties can improve the quality and quantity of sex education in adolescents.

scholarly journals Acceptability of Robots to Assist the Elderly by Future Designers: A Case of Guangdong Ocean University Industrial Design Students

2019 ◽  
Vol 11 (15) ◽  
pp. 4139 ◽  
Author(s):  
Huang ◽  
Liu
Keyword(s):  
Life Support ◽  
Statistical Significance ◽  
The Elderly ◽  
Rank Test ◽  
Robot Design ◽  
Test Statistic ◽  
Signed Rank ◽  
Signed Rank Test ◽  
Research Findings ◽  
The Mean

The development of robot technology provides many possibilities for the life support of the elderly. This study explored the acceptability of robots to assist the elderly from the perspective of future designers. A quantitative questionnaire (58 copies) and a qualitative one-to-one interview (10 people) were conducted to explore the attitude of future designers towards the use of robots to assist the elderly. One-sample Wilcoxon signed-rank test statistic was used to analyze the data of the questionnaire. The results show that the mean and median of 11 of the 12 dimensions of the acceptability questionnaire are greater than 3 (3 represents uncertain and neutral attitude), and 10 have statistical significance (p < 0.05). Also, the interview results show the positive attitude of future designers. The research shows that future designers hold a positive and open attitude towards the use of robots to assist the elderly. The research findings can help people understand the attitude of future designers and provide some reference for subsequent robot design and development.

scholarly journals PENGARUH TERAPI BEKAM TERHADAP PENURUNAN TEKANAN DARAH PADA KEGAWAT DARURATAN HIPERTENSI DI PUSKESMAS PADEMAWU PAMEKASAN

2018 ◽  
Vol 2 (1) ◽  
pp. 34
Author(s):  
Muhammad Nur
Keyword(s):  
Rank Test ◽  
Test Statistic ◽  
Signed Rank ◽  
Wilcoxon Signed Rank Test ◽  
Signed Rank Test

<p>Hipertensi atau tekanan darah tinggi, adalah meningkatnya tekanan darah atau kekuatan menekan darah pada dinding rongga di mana darah itu berada. Tekanan Darah Tinggi (hipertensi) adalah suatu peningkatan tekanan darah di dalam arteri. (Hiper artinya Berlebihan, Tensi artinya tekanan/tegangan; jadi, hipertensi adalah Gangguan sistem peredaran darah yang menyebabkan kenaikan tekanan darah diatas nilai normal. Tekanan darah ditulis sebagai tekanan sistolik garis miring tekanan diastolik, misalnya 120/80 mmHg, dibaca seratus dua puluh per delapan puluh. Sejalan dengan bertambahnya usia, hampir setiap orang mengalami kenaikan tekanan darah, tekanan sistolik terus meningkat sampai usia 80 tahun dan tekanan diastolik terus meningkat sampai usia 55-60 tahun, kemudian berkurang secara perlahan atau bahkan menurun drastis.</p><p>Berdasarkan hasil uji <em>Wilcoxon Signed Rank Test </em>(WSRT) didapatkan hasil dari gambar <em>ranks</em> bahwa nilai <em>sum ranks</em> berpihak positive dengan nilai sum : 45.00 artinya ada peningkatan terhadap tingkat keberhasilan antara sebelum Terapibekam dan sesudah dilakukan tindakan Terapibekam, dan selanjutnya dikonsultasikan dengan nilai sum table <em>Wilcoxon</em>. Sedangkan berdasarkan hasil gambar <em>test statistic</em> didapatkan pula bahwa nilai <em>Asymp.Sig.</em> (2-tailed) : 0,003, dengan nilai probability (α) 0,05, artinya nilai <em>Asymp.Sig.</em> (2-tailed) 0,003 &lt; nilai probability 0,05.</p><p>Kesimpulan pada penelitian ini menunjukkan Terapibekam dapat menurunkan tekanan darah pada pasien yang dilakukan tindakan pemas Terapibekam sehingga dapat direkomendasikan bahwa Terapibekam merupakan salah satu cara yang dapat digunakan untuk menurunkan tekanan darah tinggi yang menunjang intervensi keperawatan dan medis  </p><p> </p>

Auditor-provided non-audit services in listed and private family firms

2014 ◽  
Vol 29 (5) ◽  
pp. 427-454 ◽  
Author(s):  
Michael Dobler
Keyword(s):  
Least Squares ◽  
Family Firms ◽  
Knowledge Spillovers ◽  
Ordinary Least Squares ◽  
Auditor Independence ◽  
Data Availability ◽  
Future Research ◽  
Private Firms ◽  
Content Type ◽  
Non Audit Services

Purpose – The aim of this paper is to provide evidence on the extent and the consequences of the provision of non-audit services (NAS) by statutory auditors to German family firms. Design/methodology/approach – The study analyzes hand collected fee data of 368 listed and private family firms in Germany. It employs univariate tests, ordinary least squares and two-stage least squares regressions to investigate potential threats to perceived auditor independence and knowledge spillovers between jointly provided NAS and audit services. Findings – Incumbent auditors are shown to be a significant source of various types of NAS to family firms. There is weak evidence on threats to perceived auditor independence and support for reciprocal knowledge spillovers between the services. While listed and private family firms do not differ in regard to the proportion of NAS fees, comparative findings suggest that key threats and benefits of jointly provided services are more prevalent among private than among listed family firms. Research limitations/implications – The study suffers from limited data availability and is restricted to the initial year of mandatory audit fee disclosure of private firms in Germany. Particularities of family firms and the German setting, as well as differential results for listed and private family firms, suggest fruitful avenues for future research. Practical implications – The study addresses the current issues in audit regulation. Regulatory bodies should consider that key threats and benefits of auditor-provided NAS decrease with stronger exogenous restrictions. Attempts to restrict jointly provided services in the EU suggest family firms to reconsider their reliance on auditors as a trusted source of NAS. Originality/value – This study is the first to provide evidence on the extent and consequences of auditor-provided NAS in family firms based on fee disclosure. It is also among the few studies that investigate private firms in a code law country and complements prior evidence from Germany that is restricted to listed firms. More generally, it contributes to limited evidence at the intersection of audit and family business research.

scholarly journals PENGARUH PELATIHAN KOMUNIKASI EFEKTIF TERHADAP CARING PERAWAT DI RUANG RAWAT INAP RUMAH SAKIT UMUM BALI ROYAL

2020 ◽  
Vol 11 (1) ◽  
pp. 14-21
Author(s):  
Anak Agung Ayu Sri Suwitri ◽  
Alfiery Leda Kio ◽  
I Gede Wirajaya
Keyword(s):  
Patient Satisfaction ◽  
Statistical Tests ◽  
Sampling Technique ◽  
Effective Communication ◽  
Communication Training ◽  
Rank Test ◽  
Test Statistic ◽  
Therapeutic Communication ◽  
Caring Behavior ◽  
Signed Rank Test

Caring is a factor that affects the quality of nursing services and patient satisfaction. Caring behavior is not innate, but can be learned and practiced. Communication as a basic capital in caring behavior, it is very important to provide effective communication training or therapeutic communication to all nurses. This study aimed at determine the effect of effective communication training towards nurse caring in the ward at Bali Royal Hospital. The research method used is quantitative with Pre-Experimental One-Group Pretest- Postest Design. The research sample consisted of 50 nurses in the ward at Bali Royal Bali Hospital with a purposive sampling technique. Data were collected using a questionnaire and analyzed using the Wilcoxon Signed Rank Test statistic test. The results of the study were obtained from 50 respondents, the majority of respondents experienced an increase in caring behavior after the intervention / treatment of effective communication training as many as 49 people and the results of statistical tests showed that there was an effect of effective communication training towards caring nurses in ward at Royal Bali Hospital. Suggestions to nurses to improve the ability of caring behavior to increase patient satisfaction with services. Nurses should actively participate in training and be active in finding information related to caring behavior.

scholarly journals Treatment for anxiety using spiritual emotional freedom technique

2020 ◽  
Vol 3 (1) ◽  
pp. 41
Author(s):  
Rima Pratiwi Fadli ◽  
Yola Eka Putri ◽  
Berru Amalianita ◽  
Nilma Zola ◽  
Ifdil Ifdil
Keyword(s):  
T Test ◽  
Rank Test ◽  
Test Results ◽  
Test Statistic ◽  
Stress Scale ◽  
Signed Rank ◽  
Significant Difference ◽  
Wilcoxon Signed Rank Test ◽  
Before And After ◽  
Signed Rank Test

This study aims to describe SEFT and treatment in the treatment of anxiety. This study used rapport cases on three clients. The research instrument used is rapport Client Case, observation and depression, Anxiety, and Stress Scale. The data obtained were analyzed by T-Test Statistic Nonparametric Wilcoxon Signed-Rank Test. The findings from the study showed that before treatment, the level of anxiety at very heavy levels and after the treatment became mild and normal. Based on T-test results found that there is a significant difference in anxiety level of clients before and after treatment. This means SEFT is effective for reducing client anxiety.

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