scholarly journals Enhancing Auditor Independence in Developing Countries in Context of Globalization – Evidence in Vietnam

2021 ◽  
Vol 13 (2) ◽  
pp. 37
Author(s):  
Le Doan Minh Duc
Keyword(s):  
Developing Countries ◽  
Auditor Independence ◽  
Professional Association ◽  
Working Environment ◽  
Experimental Methodology ◽  
Integration Process ◽  
Audit Process ◽  
Group Discussions ◽  
International Integration ◽  
Mixed Approach

Purpose: Globalization brings many opportunities and challenges for developing countries. So, does globalization create a motivation to improve the auditing profession's ethics? Independence is one of the most important components of auditing professional ethics, which must be maintained throughout the audit process. This article delivers a full insight into identifying factors that enhance the auditor independence promoted in the international integration process. Design/methodology/approach: This article approached from international integration process that affect auditor independence from auditors’ awareness, working environment and professional association. This article used a mixed approach based on the experimental methodology. This article used the archival research method and group discussions method to analyze and assess the research problems and verified by experimental data. The article took the group discussions with experts and survey 280 directors, auditors, auditor assistants who are working in 70 auditing firms. Findings: The results showed that globalization support auditors, audit firms, and professional Association to improve auditor independence. Especially, the factors that enhance the auditor independence driven by international integration: Knowledge, Technology, Competition, Management, Monitoring. Practical implications: The article implied to improve auditor independence in the context that Vietnam is strongly integrating internationally. Originality/value: The article has taken a new approach on auditor independence from globalization in Vietnam.

scholarly journals Factors Affecting Audit Professional Ethics - Approach from the Perception of Auditors in Vietnam

2021 ◽  
Vol 4 (4) ◽  
pp. 238-246
Author(s):  
Le Doan Minh Duc
Keyword(s):  
Professional Ethics ◽  
Management Practices ◽  
Auditor Independence ◽  
Professional Association ◽  
Working Environment ◽  
Experimental Methodology ◽  
Moral Awareness ◽  
Group Discussions ◽  
Factors Affecting ◽  
Mixed Approach

Auditor independence is one of the most important attributes of audit professional ethics. This article delivers a full insight into the perception of auditors about independence in the auditing activities in Vietnam. The article approaches from the auditor's perception in the actual working environment. The article uses a mixed approach based on the experimental methodology. The article uses the archival research method and group discussions method to analyze and assess the research problems and verify by experimental data. The article takes the group discussions with experts and surveys 300 directors, auditors, auditor assistants who are working in 70 auditing firms. The results show that perception of independence is affected by moral awareness, working environment, and professional Association. Factors affecting auditors’ independence from moral awareness of auditor include perception of utilitarianism, perception of deontology; perception of egoism. Factors affecting auditor’s independence from working environment: business philosophy, management practices. Factors relating to the professional association as orientation, supervision, risk of audit practice. In particular, factors relating to the risk of audit practice do not promote the preservation of auditor independence due to the low litigation risks in the Vietnamese auditing environment while the remaining factors motivate auditors to increase their independence. The article implies that the auditors, the audit firms, and the Association of Certified Public Accountants should possess appropriate orientations and policies to raise the perception of auditor independence. Thereby, auditors will improve their attitude and behavior to ensure independence.

Ascertaining the Role of Leadership on Employee Satisfaction in Market and Social Research Industries in Gauteng Province of South Africa Using Qualitative Research

2015 ◽  
Vol 3 (2) ◽  
Author(s):  
Kingstone Mutsonziwa ◽  
Philip Serumaga-Zake
Keyword(s):  
South Africa ◽  
Employee Satisfaction ◽  
Quantitative Research ◽  
Social Research ◽  
Labour Productivity ◽  
Working Environment ◽  
Gauteng Province ◽  
Career Growth ◽  
Quantitative Results ◽  
Mixed Approach

This paper is based on the study a Doctor of Business Leadership (DBL) thesis titled A Statistical Model for Employee Satisfaction in the Market and Social Research Industries in Gauteng Province. The purpose of this study was to identify the attributes that affect employee satisfaction in the Market and Social Research Industries in Gauteng Province, South Africa. In order to address the overall objective of this study, the researcher used a two-tiered (mixed) approach in which both qualitative and quantitative research methodologies were used to complement and enrich the results. This paper is only based on the qualitative component of the study on leadership aspects based on six leaders (two from Social research and four from Market research) that were interviewed. The leaders were selected based on their knowledge of the industry and the expertise they have. Participation in the survey was voluntary. This paper illustrates the power of the qualitative techniques to uncover or unmask the leadership aspects in the Market and Social Research Industries and also gives the human touch to the quantitative results. It was found that leadership and management within the Market and Social Research Industries in Gauteng Province must ensure that they are accommodative in terms of mentoring their subordinates. The industry is driven by quality driven processes and strong leadership. More importantly, issues of a good working environment, remuneration, career growth, and recognition must always be addressed in order to increase employee satisfaction, reduce staff turnover, and attempt to optimize labour productivity. The qualitative findings also help a deeper understanding of leadership within the industry.

scholarly journals Does the environment matter, a closer look at the environmental approach by small businesses in Africa developing countries.

2021 ◽  
Vol 9 (9) ◽  
pp. 43-54
Author(s):  
Bobo Chazireni
Keyword(s):  
Developing Countries ◽  
Small Businesses ◽  
Business Strategy ◽  
Business Owners ◽  
Bottom Line ◽  
Face To Face ◽  
Chambers Of Commerce ◽  
Sustainability Strategy ◽  
Strategy Alignment ◽  
Mixed Approach

Environmental Social Responsibility (ESR) is a notion, where business integrates environmental concerns in their operations and the interaction with stakeholders, without compromising profit. To this day, ESR studies are limited to areas of ethics, society and employees while literature is blunt on its impact on societies, consumer behaviour and governments. SMEs in developing countries are not spared their approach to ESR as a sustainability strategy. SMEs’ approach seems to digress from leverage on loyalty which emanates from their nearness to communities who in turn are potential customers. This paper takes a closer look at SMEs’ approach to ESR driven by SME business owners’ perception towards ESR. The paper will take account of SMEs’ behavioural response towards ESR and establish whether they regard ESR a strategic sustainability approach with long-term positive bottom-line benefits. Results were attained through assessing perceptions of SMEs towards ESR; assessing impact practice of ESR by SMEs; exploring factors that undermining practise of ESR by SMEs. A mixed approach was adopted where data was obtained using face to face interviews. Results showed that the majority of SME business owners had a negative approach towards the practice of ESR. SMEs believe ESR was mainly for large corporations since their operations were hideously affecting the environment. As new knowledge, recommendations from this paper will be shared with Chambers of Commerce in Africa developing countries. Some of the recommendations were that the chambers of commerce, local authorities must proactively support SMEs to practise ESR through awareness workshops, train and share the ESR strategy alignment with business strategy.

scholarly journals Analysis Working Environment Among of Malaysian Seafarer's

2021 ◽  
Vol 10 (4) ◽  
pp. 75-82
Author(s):  
Mohd Redza Bin Mahmud
Keyword(s):  
Developing Countries ◽  
Human Factor ◽  
Working Environment ◽  
Shipping Industry ◽  
Rate Of Growth ◽  
Worldwide Population ◽  
A Priority ◽  
Current Deficit ◽  
Easy Solution

Malaysian shipping industry is facing a crewing crisis the seriousness of which does not seem to have registered as a priority by the industry given the fact that the current deficit of about 10,000 could leap-fold to unprecedented levels in the next couple of years. The global shipping industry must come to grips quickly with the realities and the concerns on the emerging shortages and the demand for well-trained and experienced seafarers as the biggest challenge facing the shipping industry itself. The worldwide population of seafarers serving on internationally trading merchant ships today is estimated to be in the order of 400,000 officers and 825,000 ratings. As far as ratings are concerned they are, in the majority recruited from developing countries especially Malaysia. A staggering 20,000 new crew at an average of 15 crews per ship will be needed to meet the demand annually and the number needed could be potentially more if attrition from those currently employees are also taken into account. The issue is not only the concern over the projected shortage of seafarers. There is need also to ensure that the seafarers are not burdened by the spate of new rules and regulations that are impacting on ship operations and management and how the human factor is accounted for and dealt with in these regulations. The seriousness could be clearly reflected when the number of ships currently on order worldwide totalling about 8,000 vessels with deliveries averaging 2,000 annually over the next three years and relate it to the demand for crew for each of these ships. Given the current rate of growth of the shipping industry, there is no easy solution or a quick-fix to the crewing crisis that could overwhelm the industry.

scholarly journals The Effect of Independence and Integrity on Audit Quality: Is There A Moderating Role for E-Audit?

2021 ◽  
Vol 23 (3) ◽  
Author(s):  
Diza Dianeke Budi Prabowo ◽  
Dwi Suhartini
Keyword(s):  
Industrial Revolution ◽  
Audit Quality ◽  
Practical Implication ◽  
Financial Statements ◽  
Auditor Independence ◽  
Audit Process ◽  
Accounting Firms ◽  
Audit Reports ◽  
The Impact

The financial statements must be reliable and become a benchmark in considering an audit decision on the financial statements. In order for this to be achieved, independence and integrity is required in carrying out the audit process. E-Audit helps overcome challenges in the industrial revolution 4.0 and prevent fraud. This research aims of testing and analyzing the role of e-audit in moderating the impact of auditor independence and integrity on audit quality. The data was collected through a questionnaire distributed to auditors at Public Accounting Firms in Surabaya. There are 36 respondents involved. The data were analyzed using SmartPLS. The results showed that auditor independence positively effect audit quality, auditor integrity positively effect audit quality; e-audit does non moderate the effect of auditor independence on audit quality; ande-Audit negatively moderates the effect of auditor integrity on audit quality. The practical implication of this research is that when determining high audit quality, independent auditors should at least increase their independence and integrity so that the resulting audit reports are of high quality and can be a reference for decision makers.

scholarly journals LA GLOBALIZZAZIONE DELLA DISEGUAGLIANZA. ASPETTI TEORICI, EMPIRICI E DI POLICY

1970 ◽  
Author(s):  
Renata Targetti Lenti
Keyword(s):  
Developing Countries ◽  
Empirical Analysis ◽  
Global Economy ◽  
Global Inequality ◽  
International Integration ◽  
The World ◽  
Definition Of ◽  
The Empirical Analysis

Since the beginning of the 90’s inequality, once again, become one of the central issues of the economic debate from different perspectives: theoretical, applied and of policy. Not only increased the attention toward the inequality within countries, but also toward the global one, that is the inequality between countries and between citizens of the world as they belong to a single community. The effects of globalization on inequality are still very controversial. According to some authors international integration has produced not only instability and recurring crises, but also a growing inequality within and between countries. For other authors, instead, inequality and poverty decreased with the globalization. This paper will analyze the issue of global inequality mainly from an empirical standpoint. First of all, however, it will be discussed some issues related to the definition of the phenomenon with reference to the theoretical as well to the normative aspects. The empirical analysis will be undertaken by distinguishing the weight of the inequality between countries from that within countries on global inequality. Changes of synthetic indexes will be calculated, but also the differences in income’s distribution in each country will be analyzed. This kind of analysis, innovative with respect to the traditional ones, will allow to observe how the differences in the income’s distribution of industrialized and of developing countries can justify phenomena of the global economy such as, for example, migratory flows.

scholarly journals Impacts of EVFTA on exportation of Vietnamese footwear products to EU market

2021 ◽  
Vol 5 (2) ◽  
pp. 1499-1508
Author(s):  
Hoang Tien Nguyen ◽  
Hanh Thi Bich Nguyen
Keyword(s):  
Free Trade Agreement ◽  
Secondary Data ◽  
Trade Agreement ◽  
The European Union ◽  
Analysis Method ◽  
Integration Process ◽  
International Integration ◽  
Quantitative Analysis Method ◽  
Depth Interviews ◽  
The Eu

The European Union - Vietnam Free Trade Agreement (EVFTA), which officially came into play on August 1, 2020, is one of the latest endeavors of Vietnam regarding the international integration process and is expected to create a great boost for Vietnamese exports to the EU. Footwear, one of the Vietnamese key export products, is also inevitably affected by this agreement. This study was conducted to evaluate the impacts of the EVFTA on the growth of Vietnam footwear exportation to the EU market by quantitative analysis method through the SMART model based on the database of trade and tariffs between Vietnam - EU and under a scenario in which tariffs are reduced to 0% once the EVFTA comes into force. The authors have collected, synthesized, and analyzed secondary data from trustworthy sources, and conducted in-depth interviews with professional experts who have been working for several years in the international integration field. Results from the study show that the EU's removal of import tariffs on Vietnamese footwear products under EVFTA not only increases Vietnamese export value but also makes these products more competitive than those of competitors, even domestic manufacturers in the EU. Some implications, therefore, are suggested to promote Vietnamese footwear exportation to the EU market in the coming time.

scholarly journals From chaos to control – experiences of healthcare workers during the early phase of the COVID-19 pandemic: a focus group study

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Fredrik Rücker ◽  
Maria Hårdstedt ◽  
Sekai Chenai Mathabire Rücker ◽  
Emma Aspelin ◽  
Alexander Smirnoff ◽  
...  
Keyword(s):  
Content Analysis ◽  
Focus Group ◽  
Healthcare Workers ◽  
Qualitative Content Analysis ◽  
Working Environment ◽  
Infection Prevention And Control ◽  
Hospital Inpatient ◽  
Work Situation ◽  
Focus Group Discussions ◽  
Group Discussions

Abstract Background The Coronavirus disease 2019 (COVID-19) pandemic has caused overwhelming challenges to healthcare systems worldwide. Healthcare workers (HCWs) have faced particular challenges: being exposed to the coronavirus SARS-CoV-2 and caring for patients having a new and potentially life-threatening disease. The aim of this study was to explore how HCWs in the Swedish healthcare system perceived their work situation during the first phase of the COVID-19 pandemic in 2020. Methods Focus group discussions and interviews with HCWs were performed from June to October 2020 in one Swedish healthcare region. A purposeful sampling approach was used to select a variety of professions (physicians, nurses, nurse aides and cleaners) and workplaces (hospital inpatient wards, emergency department, nursing home and home care service). Qualitative content analysis was used for data analysis. Results In total, 51 HCWs participated in eight focus group discussions and one HCW participated in an individual interview. The content analysis identified two main categories: ‘Concerns about the risk of infection and transmission of infection to others’, and ‘Transition from chaos to managing in a new and challenging work situation’. The findings revealed how HCWs perceived working conditions, including experiences of fear for personal health, confusion and uncertainty regarding personal protective equipment and infection prevention and control (PPE/IPC), and fear of infecting others. Both fearful and appreciating attitudes were achieved from the surrounding community. Helpful strategies for transition from chaos to control were lifted i.e. present and supportive leadership, and finding comfort and strength in the working team. Both helplessness and meaningfulness were described when caring for COVID-19 patients. Conclusions This study provides unique insights into HCWs experiences of an extremely challenging work situation during the first phase of the COVID-19 pandemic, including feelings of stress and insecurity in a chaotic and hazardous working environment. But there is also mitigation of these challenges and even positive experiences including feelings of safety and meaningfulness. To enhance safety among HCWs in healthcare crises such as the COVID-19 pandemic, the findings highlight the importance of avoiding confusion about PPE/IPC, having a supportive healthcare leadership and ensuring accurate information provision about virus transmission to the public.

scholarly journals Factors Influencing Physicians' Departure from General Practitioners Field in Developing Countries: A Case Study in Iran

2021 ◽  
Author(s):  
Azad Shokri ◽  
Ali Akbari-Sari ◽  
Iraj Harirchi ◽  
Fereshteh Farzianpour ◽  
Abbas Rahimi Foroushani ◽  
...  
Keyword(s):  
Developing Countries ◽  
Conceptual Model ◽  
General Practitioners ◽  
Evaluation Method ◽  
Medical Profession ◽  
Working Environment ◽  
Validity And Reliability ◽  
Policy Makers ◽  
Factors Influencing ◽  
Wide Range

Abstract Background: Migration, intersectoral flows, early retirement, illness and premature death of General Practitioners (GPs), maintaining adequate and effective workforce has become a major challenge in many countries. The present study aimed to investigate the factors affecting the departure of physicians from the GPs field in developing countries.Methods: We used qualitative research and performed as a conventional content analysis through in-depth interview. Sampling method was purposeful sampling which was performed with variation in individuals include policy makers and different situation in GPs (including immigration, unemployment, specialty student, employment in other non-medical jobs, etc.). Lincoln and Guba evaluation method were used to determine the validity and reliability of the study. The conceptual model was used to illustrate the situation and deeper understanding of the problemResults: The results of the interviews showed, eight themes, 22 sub-themes were identified as factors influencing tendency GPs to other states. Major themes included income, referral system, specialization, human resource policy-making, education related issues, working environment conditions, quality of life and community attitude. The causal relationships were shown inside and outside each theme in the conceptual model.Conclusion: According to the results, there are various factors that lead people out of the field of GP and their tendency to different states, while lack of awareness of policy makers and officials can make decisions for years to come. A wide range of interventions is recommended to reduce these stimuli include pre-selection reforms such as "information about physicians' working conditions", during academic training such as "changing hospital education to clinic education and rural community experience" and after entering areas of the medical profession such as "defining the career path for physicians 'distribution and physicians' career development" and long-term reforms include fundamental reforms to promote family medicine referral and change community attitudes.

scholarly journals ON THE ROLE OF POLITICAL FACTORS IN INTEGRATION PROCESSES (ON THE EXAMPLE OF MERCOSUR)

2016 ◽  
Vol 1 (6) ◽  
pp. 0-0
Author(s):  
Дина Пайгина ◽  
Dina Paygina
Keyword(s):  
Decision Making ◽  
Driving Force ◽  
The Political ◽  
International Level ◽  
Integration Process ◽  
Political Factors ◽  
International Integration ◽  
Economic Context ◽  
Mutual Relations

The article analyzes the role of political factors in integration processes. Their implementation is a key component of the foreign policy of any state. As is generally known, the strategy of mutual relations of various countries is determined by a number of political factors, taking into account the interests of the community or competition in various spheres of cooperation. At the same time political factors are seen as the driving force of any process imposed by a public authority. It seems that the effect of political factors in this context is reflected in the fact that during the decision-making the stakeholders of the international integration seek to satisfy their own interests. The condition of mutually beneficial relationships, which has a clear political and economic context, is one of the key conditions in resolving the issue of states’ entering into the integration process. The content of political factors includes not only the political nature of states’ activities at the international level, but also the causes and the circumstances under which these decisions were taken. Thus, political factors are one of the major reasons for making key decisions in the implementation of international integration processes.

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