The relationship between evidence characteristics and audit efficiency and effectiveness: evidence from Middle Eastern countries

Author(s):  
Manal M. Ali ◽  
Ghassan H. Mardini ◽  
Osama A.E. Mah'd
2018 ◽  
Vol 3 (2) ◽  
pp. 114-136
Author(s):  
Eman I AHMED

Faculty engagement has been proved to be a critical driver of the universities’ efficiency and effectiveness. The first step towards building an engaged workforce is to get a measure of faculty perceptions of their engagement level to their universities. Accordingly, the purpose of this paper is to investigate the faculty members' engagement in the Imam Abdulrahman Bin Faisal University. It examines the relationship between the faculty professional variablesand their level of engagement to their institutions. William Kahn's (1990) three-component model of employee engagement was partially adapted as a framework to measure the faculty members' engagement. A questionnaire was used to better address the objective of this study. The data were obtained from the Imam Abdulrahman Bin Faisal University (Dammam University) through an internet-based survey. The validity and the reliability of the questionnaire has been evaluated and reported. Results of the analyses show that cognitive engagement is reported to be higher than both the emotional and physical engagement, with a mean rating of 4.040 and a standard deviation of .487, based on the five-point scale. Given the engagement level of the faculty members in this study, the university administrators should develop policies, and strategies that encourage and support engagement among faculty members at the University in order to maximize their engagement. Policy makers must also take into consideration the needs of the faculty members


Author(s):  
Inna Chaikovska ◽  

The paper summarizes the features of the project-oriented enterprise in modern conditions. A model of operation of a project-oriented enterprise has also been built. It is established that each enterprise goes through different stages of its transformation into project-oriented, which must take into account the strategic goals of the enterprise. When transforming into a project- oriented enterprise should take into account the industry affiliation of the enterprise and the peculiarities of its activities. Usually the company has a linear organizational structure, and project-oriented - matrix or project. The main criteria that affect the process of transformation of the enterprise into a project-oriented are knowledge, technology, processes, communications, project management, standards and norms. For a project-oriented enterprise is characterized by both operational (permanent) activities and project (temporary). The relationship between operational and project activities and their interaction depends on the stage of transformation of the enterprise into project-oriented. Different management approaches are used for each activity. Operational activities are performed by full-time employees of the enterprise, who are employees of the company's departments, and project activities - the project team, which may consist of employees of the enterprise, as well as may involve external team members. Operational and project activities should be in close cooperation, which will achieve a positive synergistic effect, which will affect the efficiency and effectiveness of the enterprise, as well as its competitiveness. Innovative development of the enterprise is carried out with the help of implemented projects, and its results have a significant impact on operating activities. The activities of a project-oriented enterprise are closely connected with the external environment. The knowledge management system is the most important component of the process of transforming an enterprise into a project-oriented one.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Medhat Endrawes ◽  
Shane Leong ◽  
Kenan M. Matawie

Purpose This study aims to examine whether accountability and culture have an impact on auditors’ professional scepticism. It also examines whether culture moderates the effect of accountability on auditors’ professional scepticism. Design/methodology/approach Three of the Big 4 firms in Australia and Egypt participated in an audit judgement experiment, which required them to indicate their beliefs about the risk of fraud and error at the planning stage of a hypothetical audit and evaluate the truthfulness of explanations provided by the client management. The authors examined whether their professional scepticism was influenced by accountability. Findings The results indicate professional scepticism differs significantly between cultures in some situations. The fact that culture influences scepticism suggests that even when auditors use the same standards (such as ISA 240 and ISA 600), they are likely to be applied inconsistently, even within the same firm. The authors, therefore, recommend that international bodies issue additional guidance on cultural values and consider these cultural differences when designing or adopting auditing standards. Originality/value To the best of the authors’ knowledge, this is the first study that examines whether culture moderates the impact of accountability on auditors’ professional scepticism using Egyptian and Australian (Middle Eastern and Western) auditors. Prior literature suggests that individuals subject to accountability pressure increase their cognitive effort and vigilance to detect fraud and error. As the authors find evidence that culture moderates accountability pressure and as accountability affects scepticism, they add to the literature suggesting that culture can influence professional scepticism.


2021 ◽  
Vol 46 (1) ◽  
pp. 15-24
Author(s):  
Deanna Ferree Womack

This article considers the history and contemporary reality of Middle Eastern Christianity in light of new demographic information available from the World Christian Encyclopedia. For readers interested in church history and World Christianity, it identifies key lessons to be learned about Christians in and from the Middle East today. It focuses on understanding the region’s Christian diversity, the complexities of recent demographic decline, the relationship between Middle Eastern and global Christianity, and the interreligious realities of Christian life in the region.


2020 ◽  
Vol 20 (1) ◽  
Author(s):  
Muhammad Maksum

Political economy and religious policies affect the relationship between sharia and financial authorities. Countries that make Islam as the official religion put Sharia authorities within the scope of the state. Malaysia is one of the countries that put Sharia authorities in the structure of state authority, although it is subject to independency. In the meantime, Indonesia combines the two models of relationship: 1) granting broader independence to sharia authority (the Indonesian Ulema Council) and 2) forming sharia board to deal with sharia finance, among others. The comparison of Indonesian, Malaysian, and the Middle Eastern countries’ system shows that the independence and the effectiveness of sharia economic fatwa application are found to attract each other. This, in turn, influences the supervision of Islamic financial institutions.  AbstrakPolitik ekonomi dan kebijakan agama memengaruhi hubungan antara otoritas syariah dan otoritas keuangan. Negara yang menjadikan Islam sebagai agama resmi menempatkan otoritas syariah dalam ruang lingkup negara. Malaysia adalah salah satu negara yang menempatkan otoritas Syariah dalam struktur otoritas negara, meskipun tetap independen. Sementara itu, Indonesia menggabungkan dua model hubungan: 1) memberikan independensi yang lebih luas kepada otoritas syariah (Majelis Ulama Indonesia) dan 2) membentuk dewan syariah untuk menangani hal yang berkaitan dengan keuangan syariah. Perbandingan sistem Indonesia, Malaysia, dan negara-negara Timur Tengah menunjukkan bahwa independensi dan efektivitas penerapan fatwa ekonomi syariah terbukti saling berhubungan satu sama lain. Ini, pada gilirannya, memengaruhi pengawasan lembaga keuangan Islam.


2021 ◽  
Vol 16 (4) ◽  
pp. 99-116
Author(s):  
A. O. Pobedonostseva-Kaya

The article deals with the problem of political influence on scholarship. It analyses the existing versions of an ethnographic essay by Oleg Vilchevsky, a prominent Soviet Orientalist. Alongside a published version the ethnographic essay “The Mukri Kurds” — an author’s typescript, “Mukri Kurdistan,” has been found in the Scientific Archive of Peter the Great Museum of Anthropology and Ethnography (the Kunstkamera) of the Russian Academy of Sciences. The first materials for this essay were collected by Vilchevsky during his journey to Iran in 1942 as he prepared a military-political description of the Kurdish regions. Before publication, the state-controlled structures removed or made the author remove from the essay a number of important thematic blocks, e. g., on interconfessional relations in Mukri Kurdistan of Iran (focusing on Mahabad), descriptions of various meetings Vilchevsky held with Kurdish activists. The paper analyses the content of this scholarly study and the problems related to the publication of the essay in the context of Vilchevsky’s participation as a Soviet military officer in the implementation of the Soviet Middle Eastern policies in 1942–1954. The author of the essay “The Mukri Kurds” apparently strived to maintain scholarly neutrality yet the facts and argumentation contained in the different variants of this study were consistently reviewed and added or omitted depending on the existing political situation. The paper raises the question about the subjectivity or autonomy of a scholar serving a government — something effectively dismissed and neglected in the work of Edward Said on the relationship between politics and scholarship in the field of Middle Eastern studies.


2017 ◽  
Vol 17 (3) ◽  
pp. 4-13 ◽  
Author(s):  
Ralph Renger ◽  
Jirina Foltysova ◽  
Jessica Renger ◽  
Wayne Booze

This paper focuses on the application of systems thinking, systems theory, and systems evaluation theory (SET) in evaluating modern day systems. SET consists of three steps purposively sequenced with each being a prerequisite for the success of the next step. The first foundational step is to define the system. Systems thinking provides theoretical rationale for defining the system boundaries, components, and relationships. However, there is no literature describing how to define these system elements. Using an example from the evaluation of several United States cardiac care systems, the paper shares a number of methods used to define the system boundaries, components, and relationships. The paper describes how each of these elements informs the evaluation of step two of SET—evaluating system efficiency. The discussion shares lessons learned, and notes the relationship between methods used in system and program evaluation.


1992 ◽  
Vol 5 (2) ◽  
pp. 82-98 ◽  
Author(s):  
Louise Lemieux-Charles ◽  
Peggy Leatt

Hospitals are attempting more meaningfully to involve physicians in management as one approach to increasing the efficiency and effectiveness of their operations. The purpose of this research was to explore the relationship between the structure of the medical staff organization, the extent to which physicians are integrated into hospital decision making and the hospital's financial performance. A measure of hospital-physician integration was developed based on Alexander et al's (1986) dimensions of hospital-physician integration which were based on Scott's (1982) organizational models, ie, autonomous, heteronomous and conjoint. A multiple case study design, which comprised eight community non-teaching hospitals over 200 beds located in the Province of Ontario, Canada, was used to examine the relationship between variables. Study results suggest that there is variation among community hospitals on both contextual and organization factors. Hospitals with high levels of hospital-physician integration were located in highly populated areas, had formulated and implemented a strategic plan, had highly structured medical staff organizations, and had no budgetary deficit. In contrast, hospitals with moderate or low levels of integration were more likely to be located in lowly populated areas, had little planning activity, had a moderately structured medical staff organization, and had deficit budgeting. Suggested areas for future research include examining the role of the Board of Trustees in determining physicians' organizational roles and identifying differences in commitments, characteristics, and motivations of physicians working in rural versus urban hospitals and their impact on integrative strategies.


2020 ◽  
Vol 12 (20) ◽  
pp. 8645
Author(s):  
Ja Eun Koo ◽  
Eun Sun Ki

Effective internal control is expected to have a positive effect on Environmental, Social, and Governance (ESG) ratings, which are an indicator of corporate sustainability, as it ensures improvements in efficiency and effectiveness in operations, reliable reports, and compliance with applicable laws and regulations. However, no matter how well an internal control system is designed, internal control quality deteriorates if internal control (IC) personnel do not understand the firm’s business or lack accounting experience. This study first explores the relationship between ESG ratings and internal control weaknesses (ICWs). We then examine two types of career experience of IC personnel—length of service and accounting experience—and their effect on ICWs. We conduct logit regression analyses using the data of 1876 non-financial listed firms in Korea. The results show that ICW firms have low ESG ratings. We also find that the accounting experience of IC personnel is more closely related to ICWs than the length of service. This implies that the accounting expertise of IC personnel may have a greater effect on internal control quality than the understanding of a firm’s business. Overall, our findings provide evidence that firms must have IC personnel with sufficient accounting expertise for sustainable management.


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