scholarly journals Impact of auditor tenure on audit quality: European evidence

2018 ◽  
Vol 15 (1) ◽  
pp. 374-386 ◽  
Author(s):  
Maria I. Kyriakou ◽  
Augustinos I. Dimitras
Keyword(s):  
Audit Quality ◽  
Policy Makers ◽  
Auditor Tenure ◽  
Before And After ◽  
Generalized Methods Of Moments ◽  
Relationship Of ◽  
Methods Of Moments ◽  
The Relationship ◽  
Robustness Check

This study examines the relationship of auditor tenure and audit quality in four European countries, namely Germany, France, Italy and Spain, with the innovative GMM (Generalized Methods of Moments) model during the period from 2005 to 2013.Two GMM methods are used with two alternative definitions of crisis – the main and the robustness method. The results agree regardless of the fact that some of the control variables are excluded in the robustness test.The results support the finding that in Spain, there is an impact of auditors’ long-term tenure on discretionary accruals, affecting auditors’ quality and independence indirectly. In addition, the crisis affected Germany and France as far as the change in negative and positive values of GDP is concerned. In this respect, the crisis affected the above two countries when the years before and after the crisis are considered as a robustness check. The results contain important implications for accountant regulators and policy makers.

scholarly journals The effect of audit firm tenure in artificial rotation on audit quality

2015 ◽  
Vol 17 (3) ◽  
pp. 439
Author(s):  
Junaidi Junaidi ◽  
Harun Pamungkas Apriyanto ◽  
Nurdiono Nurdiono ◽  
Eko Suwardi
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Audit Firm ◽  
Auditor Tenure ◽  
Audit Firms ◽  
Client Relationship ◽  
Going Concern Opinion ◽  
The Relationship

This study aimed to examine the effect of auditor tenure in artificial rotation on audit quality. Tenure shows the relationship between the audit firms and a client that is measured in years. Artificial rotation of auditor (audit firm) indicates a condition that, conceptually, there has been a change of auditors leading to the auditor relationship with the client to be disconnected, whereas substantive auditor-client relationship is ongoing. Formally, the auditor does not violate the rules and is still able to audit for the same client. Yet, in the long-term, it could affect the audit quality. The longer auditor tenure, the closer auditor-client relationship is. Thus, the auditor accommodates the interests of the client at the client's financial statements, including the practice of discretionary accruals as a proxy for audit quality. The samples were selected by purposive sampling method of the companies listed in Indonesia Stock Exchange from the year 2002-2010, with multiple linear regression approach. It shows that tenure, and total assets do not affect the quality of the audit while the size of the audit firm, and debt statistically have significant effect on audit quality. Future studies may extend the period of observation, and using other audit quality measures, such as fraud, and the propensity of auditor to issue going concern opinion..

scholarly journals Domain randomization-enhanced deep learning models for bird detection

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Xin Mao ◽  
Jun Kang Chow ◽  
Pin Siang Tan ◽  
Kuan-fu Liu ◽  
Jimmy Wu ◽  
...  
Keyword(s):  
Deep Learning ◽  
Continuous Monitoring ◽  
Bird Species ◽  
Training Data ◽  
Learning Models ◽  
Fine Grained ◽  
Bird Detection ◽  
Relationship Of ◽  
The Relationship

AbstractAutomatic bird detection in ornithological analyses is limited by the accuracy of existing models, due to the lack of training data and the difficulties in extracting the fine-grained features required to distinguish bird species. Here we apply the domain randomization strategy to enhance the accuracy of the deep learning models in bird detection. Trained with virtual birds of sufficient variations in different environments, the model tends to focus on the fine-grained features of birds and achieves higher accuracies. Based on the 100 terabytes of 2-month continuous monitoring data of egrets, our results cover the findings using conventional manual observations, e.g., vertical stratification of egrets according to body size, and also open up opportunities of long-term bird surveys requiring intensive monitoring that is impractical using conventional methods, e.g., the weather influences on egrets, and the relationship of the migration schedules between the great egrets and little egrets.

OP48 Nursing Requirements In Long-Term Care: A Health Technology Assessment

2019 ◽  
Vol 35 (S1) ◽  
pp. 11-12
Author(s):  
Paula Corabian ◽  
Charles Yan ◽  
Susan Armijo-Olivo ◽  
Bing Guo
Keyword(s):  
Nursing Care ◽  
Nursing Staff ◽  
Real World ◽  
Research Evidence ◽  
Long Term Care ◽  
Staff Time ◽  
Term Care ◽  
Policy Makers ◽  
The Relationship

IntroductionThe objectives of this study were to systematically review published research on the relationship between nursing staff coverage, care hours, and quality of care (QoC) in long-term care (LTC) facilities; and to conduct a real world evidence (RWE) analysis using Alberta real world data (RWD) to inform policy makers on whether any amendments could be made to current regulations.MethodsA systematic review (SR) of research evidence published between January 2000 and May 2018 on the relationship between nursing staff coverage, care hours, and QoC in LTC facilities was conducted. Panel data regressions using available RWD from Alberta, Canada, were performed to assess associations between nursing care hours and LTC outcomes. Outcomes of interest included quality indicators related to resident outcomes, hospital admissions, emergency room visits and family satisfaction. Nursing care hours considered in SR and RWE analysis included those provided by registered nurses (RNs) and licensed practical nurses (LPNs).ResultsThe SR found inconsistent and poor quality evidence relevant to the questions of interest, indicating a great uncertainty about the association between nursing staff time and type of coverage and QoC. Although some positive indications were suggested, major weaknesses of reviewed studies limited interpretation of SR results. RWE analysis found that impact of care hours on LTC outcomes was heterogeneous, dependent on outcome measurements. There was evidence that total staff, RN, and LPN hours had positive effects on some resident outcomes and magnitude of effect differed for different nursing staff.ConclusionsNo definitive conclusion could be drawn on whether changing nursing staff time or nursing staff coverage models would affect residents’ outcomes based on the research evidence gathered in the SR. RWE analysis helped to fill a gap in the available published literature and allowed policy makers to better understand the impact of revising current regulations based on actual outcomes.

scholarly journals Long-term complications after stent assist coiling dependent on clopidogrel response

BMC Neurology ◽  
2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Kenji Shoda ◽  
Yukiko Enomoto ◽  
Yusuke Egashira ◽  
Takamasa Kinoshita ◽  
Daisuke Mizutani ◽  
...  
Keyword(s):  
Acute Phase ◽  
Platelet Reactivity ◽  
Unruptured Aneurysms ◽  
Hemorrhagic Events ◽  
Before And After ◽  
Verifynow Assay ◽  
Previously Treated ◽  
The Relationship ◽  
Delayed Phase

Abstract Background Dual antiplatelet therapy (DAPT) is necessary for stent assisted coiling. However, long term use of DAPT has a potential risk of hemorrhagic events. We aimed to examine the relationship between clopidogrel reactivity and complications. Methods Patients who underwent stent assisted coiling for unruptured aneurysms or previously treated aneurysms and received periprocedural DAPT in our institution between August 2011 to March 2020 were included. Platelet reactivity for clopidogrel was measured by VerifyNow assay system, and we defined the cut off value of P2Y12 Reaction Units (PRU) at 208 and classified patients as hypo-responders (PRU≧208) or responders (PRU<208). The rates of hemorrhagic and thrombotic events within 30 days (acute phase) and 30 days after the procedure (delayed phase) were compared between the two groups. Furthermore, changes in hemoglobin levels were measured before and after the procedure and at chronic stages (1 to 6 months thereafter). Results From 61 patients included in this study, 36 patients were hypo-responders and 25 patients were responders. Hemorrhagic events occurred 8.0% only in responders in the acute phase (p = 0.16), and 2.78% in hypo-responders and 20.0% in responders in the delayed phase (p = 0.037). Changes in hemoglobin levels before and after the procedure were 1.22 g/dl in hypo-responders and 1.74 g/dl in responders (p = 0.032) while before the procedure and chronic stages they were 0.39 g/dl in hypo-responders and 1.39 g/dl in responders (p <  0.01). Thrombotic events were not significantly different between the two groups. Conclusion Long term use of DAPT after stent assisted coiling is related to hemorrhagic events in the delayed phase. Preventing for hemorrhagic events, the duration of DAPT should be carefully considered in clopidogrel responders.

Technology and Employment in Developing Countries

1978 ◽  
Vol 16 (4) ◽  
pp. 549-564 ◽  
Author(s):  
J. W. Garmany
Keyword(s):  
Developing Countries ◽  
Optimum Combination ◽  
Current Consumption ◽  
The Creation ◽  
Relationship Of ◽  
The Relationship ◽  
Choice Of Technology

This article discusses some of the issues involved in the choice of technology in developing countries, especially those in Africa, and the relationship of this to employment and output. The problem is to find an optimum combination of productive resources that comes nearest to satisfying two objectives: the full and economically efficient utilisation of such resources, and the creation of as much surplus as possible over current consumption, thereby making possible new investment and long-term growth.

scholarly journals The Relationship between Reputation, Customer Satisfaction, Trust, and Loyalty

2014 ◽  
Vol 4 (3) ◽  
pp. 368 ◽  
Author(s):  
Roshana Gul
Keyword(s):  
Customer Satisfaction ◽  
Customer Loyalty ◽  
Significant Relationship ◽  
Positive Sign ◽  
Medical College ◽  
Independent Variable ◽  
Relationship Of ◽  
The Relationship ◽  
Self Administered Questionnaire

Though a lot of studies have been done to conclude customer loyalty as dependent variable but still there is a vast margin of researches to be conducted in future in different spheres of this construct. On the other hand the truth of the importance of customer loyalty as an enduring asset cannot be falsified. It is fundamental for organizations to build up long term and mutual beneficial associations with the customers. The purpose of this research paper is to show the inter relationship of reputation, customer satisfaction and trust on customer loyalty. According to the observations reputation is the major independent variable that has significant relationship with customer satisfaction, customer loyalty, and trust. Data for this research study was taken from the Islamia University, Quaid-e-Azam Medical College, and different banks located at various geographic locations of Bahawalpur region of Pakistan. Data was collected through self administered questionnaire and analyzed by using regression through SPSS. The results have been drawn from 150 users of NISHAT LINEN and it was found that there is positive and significant relationship among reputation, customer satisfaction, trust and customer loyalty. Hence the studies give the positive sign that with the increment of reputation, customer satisfaction and trust the customer loyalty enhances.  

Richard Scheringer, the KPD and the Politics of Class and Nation in Germany, 1922–1969

2005 ◽  
Vol 14 (3) ◽  
pp. 317-346 ◽  
Author(s):  
TIMOTHY S. BROWN
Keyword(s):  
Interwar Period ◽  
Third Reich ◽  
Radical Right ◽  
High Profile ◽  
Army Officer ◽  
Modern Germany ◽  
Before And After ◽  
The Third Reich ◽  
Relationship Of ◽  
The Relationship

This article examines the life and times of Richard Scheringer, an army officer and supporter of Adolf Hitler who became famous during the early 1930s for his high-profile conversion to communism. Known in the closing years of the Weimar Republic as a point-man for Communist efforts to win support from the radical right, Scheringer survived the Third Reich to become a leading figure in the postwar Communist Party. His well-documented but little-studied career, bridging critical caesurae of modern Germany history, highlights the unique political constellation of the interwar period, demonstrating fundamental continuities in the relationship of German communism to the nation before and after 1945.

Financial Inclusion and CO2 Emissions in Asia: Implications for Environmental Sustainability

2021 ◽  
Author(s):  
Shahzad Hussain ◽  
Tanveer Ahmad ◽  
Syed Jawad Hussain Shahzad
Keyword(s):  
Carbon Emissions ◽  
Environmental Sustainability ◽  
Principal Component ◽  
Financial Inclusion ◽  
Causality Test ◽  
Policy Makers ◽  
Long Term Impact ◽  
Sustainable Economic Growth ◽  
The Relationship

Abstract We examine the relationship between financial inclusion and carbon emissions. For this purpose, we develop a composite indicator of financial inclusion based on a broad set of attributes through principal component analysis (PCA) for 26 countries in the Asia region. Our robust panel regression analysis reveals a significant positive long-term impact of financial inclusion on carbon emissions. The pairwise causality test reveals unidirectional long-term causality running from financial inclusion to carbon emissions. The study suggests that policy makers may design policies that integrate accessible financial systems into climate change adaptation strategies in order to neutralize the side effect of financial inclusion deteriorating environmental quality and inclusive sustainable economic growth. JEL ClassificationO16; O44, Q54

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