scholarly journals A Discussion of the Individual Auditor Who Have Been Punished and Audit Quality

2018 ◽  
Vol 3 (1) ◽  
pp. 68
Author(s):  
Haohao He
Keyword(s):  
Audit Quality ◽  
Personal Characteristics ◽  
Financial Statement ◽  
Relevant Research ◽  
High Quality ◽  
The Individual ◽  
The Cost ◽  
Special Case ◽  
Independent Audit

<p><em>High quality independent audit can enhance the reliability of financial statement information, reduce the cost of principal-agent and improve the efficiency of market resource allocation. In China, the audit report should be signed and sealed by </em><em>auditor</em><em>. This means that audit liability can be traced directly to signed </em><em>auditor</em><em> individuals</em><em>, it is even more important to carry out the research on individual audit behavior and audit quality of signed auditor. The research contribution of this paper is to expand the relevant research on auditor discipline, and to deduce from “prior research” through theory. It is found that the low-quality audit behavior is a special case caused by the chartered accountant</em><em>’</em><em>s personal characteristics.</em></p>

Client Deadline Concentration in Audit Offices and Audit Quality

2019 ◽  
Vol 38 (4) ◽  
pp. 55-75 ◽  
Author(s):  
Keith Czerney ◽  
Daun Jang ◽  
Thomas C. Omer
Keyword(s):  
Audit Quality ◽  
Data Availability ◽  
Financial Statement ◽  
Relevant Research ◽  
Quality Outcomes ◽  
Audit Failure ◽  
Public Company ◽  
Negative Effect ◽  
Prior Literature

SUMMARY This research investigates the effect on audit quality of concentrated public company financial statement filing deadlines in audit offices. Audit offices must effectively manage their resources to meet clients' audit service requirements. When an audit office has deadlines that are more concentrated in time, effective resource management is of greater importance to reduce the likelihood of audit failure. Drawing on relevant research from the auditing and management literatures, we hypothesize and find that audit quality is lower when an audit office's clients' financial statement deadlines concentrate in time, which we term client deadline concentration. The significant, negative effect of client deadline concentration on audit quality is incremental to the effects of other resource-based constraints from the prior literature and to controls for unobservable differences in audit offices that explain a significant amount of the variation in audit quality outcomes. JEL Classifications: M40; M41; M42; M48. Data Availability: Data are available from public sources identified in the text.

scholarly journals Opportunities to improve the measurement of audit quality: a call for collaboration between the profession and academics

2016 ◽  
Vol 90 (9) ◽  
pp. 352-351 ◽  
Author(s):  
Jeroen van Raak ◽  
Ulrike Thürheimer
Keyword(s):  
Audit Quality ◽  
Audit Fees ◽  
Class Action ◽  
Financial Statement ◽  
Accrual Quality ◽  
Wide Range ◽  
External Stakeholders ◽  
Insight Into ◽  
Considerable Doubt

Audit research relies on a wide range of publicly available measures to examine which factors influence the quality of financial statement audits. While research to date has to rely largely on remote proxies due to a lack of access to proprietary data, there is considerable doubt about the validity of these proxies and the inferences drawn based on these proxies. In order to provide insight into the reliability of these measures, Rajgopal, Srinivasan & Zheng (2015) investigate whether commonly used proxies for audit quality (i.e. auditor size, abnormal audit fees, accrual quality, and the propensity to meet and beat analyst targets) are associated with deficiencies reported in SEC investigations and class-action lawsuits. Such alleged deficiencies reflect how external stakeholders assess audit performance. Their study indicates that the use of such proxies is highly problematic and that the performance of these measures, with the exception of auditor size, is poor.

scholarly journals Using Multivariate Statistical Methods to Analyze High-Quality Bicycle Path Service Systems: A Case Study of Popular Bicycle Paths in Taiwan

2020 ◽  
Vol 12 (17) ◽  
pp. 7185
Author(s):  
Shinn-Jou Lin ◽  
Guey-Shin Shyu ◽  
Wei-Ta Fang ◽  
Bai-You Cheng
Keyword(s):  
Explanatory Power ◽  
Value Added ◽  
Service Systems ◽  
Image Management ◽  
High Quality ◽  
Multivariate Statistical ◽  
The Individual ◽  
Quantitative Indicators

Taiwan has promoted bicycle tourism for nearly 20 years, and the bicycle paths it has constructed throughout the island are diverse in design. In the present study, an evaluation scale for bicycle path sightseeing potential was devised with a focus on the overall service quality of the paths; 30 popular bicycle paths were analyzed using a field survey, with expert consultation on quantitative indicators, and a qualitative analysis entailing interviews with people regarding the bicycle paths. A multivariate statistical analysis was performed on the quality of the service systems for these paths. The results revealed that the quality of these service systems is influenced by four principal components, namely, landscape attractiveness, image management, bicycle-specific paths, and accessibility, for a total explanatory power of 76.21%; the individual explanatory power of these components was 25.89%, 21.49%, 16.81%, and 12.03%, respectively. Bicycle path conditions, service maintenance, and cleanliness and bicycle specificity are required for future high-quality bicycle paths; diverse bicycle rental services and bicycle types, entrance visibility, and ecological introduction boards along paths are value-added factors to bicycle path quality.

scholarly journals Individual psychological characteristics of personality as correlates of executive activity of university students

2019 ◽  
Vol 70 ◽  
pp. 07007
Author(s):  
Alana Uzdenova
Keyword(s):  
Quality Of Life ◽  
High Efficiency ◽  
Personality Development ◽  
Psychological Characteristics ◽  
Professional Activity ◽  
Emotional Lability ◽  
High Quality ◽  
Definition Of ◽  
The Individual

The theory of the executive activity of a personality and the ability to determine its correlates are analyzed. High efficiency executive activity is considered as a predictor of a high quality of life and professional activity of an individual. The results of the study of the individual psychological properties of the personality associated with the characteristics of performing activities are presented. A combination of properties is highlighted: irritability, sociability, extraversion, which positively affect the type of execution. They form a triad closely associated with all the properties of executive activities. Some personality properties that inhibit the development of characteristics necessary for effectiveness are identified. Aggressiveness and high emotional lability are characteristic of students with low responsibility. According to the research results, mutually exclusive properties are organization and openness. The definition of determinants and correlates of performing activities opens up opportunities for psychologists and educators to create spaces for the development of a highly effective personality. Executive activity is a system construct. Understanding its structure allows us to see its flexibility and form individual trajectories of learning and personality development.

scholarly journals Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?

2018 ◽  
Vol 94 (2) ◽  
pp. 53-81 ◽  
Author(s):  
Lori Shefchik Bhaskar ◽  
Joseph H. Schroeder ◽  
Marcy L. Shepardson
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Audit Quality ◽  
Internal Controls ◽  
Data Availability ◽  
Financial Statement ◽  
Auditor Judgment ◽  
Public Company ◽  
Better Than

ABSTRACT The quality of financial statement (FS) audits integrated with audits of internal controls over financial reporting (ICFR) depends upon the quality of ICFR information used in, and its integration into, FS audits. Recent research and PCAOB inspections find auditors underreport existing ICFR weaknesses and perform insufficient testing to address identified risks, suggesting integrated audits—in which substantial ICFR testing is required—may result in lower FS audit quality than FS-only audits. We compare a 2007–2013 sample of small U.S. public company firm-years receiving integrated audits (accelerated filers) to firm-years receiving FS-only audits (non-accelerated filers) and find integrated audits are associated with higher likelihood of material misstatements and discretionary accruals, consistent with lower FS audit quality. We also find evidence of (1) auditor judgment-based integration issues, and (2) low-quality ICFR audits harming FS audit quality. Overall, results suggest an important potential consequence of integrated audits is lower FS audit quality. Data Availability: Data are publicly available from the sources identified in the text.

scholarly journals Mutu Pelayanan Radiologi Di Balai Besar Kesehatan Paru Masyarakat (BBKPM) Makassar

Lontara ◽  
2021 ◽  
Vol 2 (2) ◽  
pp. 57-68
Author(s):  
Nurbeti Salam ◽  
Bambang Ariyanto ◽  
Maharani Gayatri
Keyword(s):  
Quality Score ◽  
Environmental Aspects ◽  
High Quality ◽  
Descriptive Research ◽  
Health Support ◽  
Quality Value ◽  
The Cost ◽  
Lung Health ◽  
High Quality Score

Services in the field of radiology which are health support services also need to maintain and improve the quality of their services. Radiology is one of the supporting units of health services in establishing the diagnosis of a disease and also needs to maintain and improve the quality of services appropriately and safely, both for patients (users), radiographers (officers) and the community or the surrounding environment. This study aims to determine the quality of radiology services at the Center for Community Lung Health (BBKPM) Makassar. The method used is descriptive research with a quantitative approach. The population is all patients in the radiology installation of the Center for Community Lung Health (BBKPM) with a sample of 158 people. The results showed that the quality of radiology services in terms of timeliness was categorized as very high, namely 91.86%. The cost of Thorax photo examination services is relatively cheap and affordable and the service waiting time reaches a fairly high-quality value of 86.79%. The information aspect reached a high-quality value, namely 85.97%. The technical executor of the Thorax photo examination is carried out by a radiographer and the executor of the diagnostic results is a radiologist (radiology specialist) who has achieved a fairly high-quality score of 97.15%. Aspects of Human Relations have reached a fairly high-quality score of 87.00%. Environmental Aspects achieved a quality value of 97.57%. It is recommended that the Makassar BBKPM management provide a complaint box (suggestion box) in the radiology room to evaluate services.

scholarly journals Corporate Governance, Disclosure Quality, and Cost of Equity: Evidence from Pakistan

2018 ◽  
Vol 6 (2) ◽  
pp. 63-91 ◽  
Author(s):  
Safia Nosheen ◽  
Naveed-Ul-Haq Naveed-Ul-Haq ◽  
Muhammad Faisal Sajjad
Keyword(s):  
Corporate Governance ◽  
Audit Quality ◽  
Financial Statements ◽  
Ordinary Least Squares ◽  
Cost Of Equity ◽  
Disclosure Quality ◽  
Listed Firms ◽  
The Cost ◽  
Governance Disclosure

The link between disclosure of corporate information and the cost of equity in firms is one of the most important issues in finance. This paper aims to examine the connection between corporate governance, disclosure quality of information, and the cost of equity in Pakistani-listed (PSX-listed) firms. Using the Generalized Methods of Movements (Sys-GMM) model, a sample of 167 non-financial firms listed on Pakistan Stock Exchange (PSX) for the period of 2011-2015was analyzed. Sys-GMM estimation was applied to overcome the problem of endogeneity among corporate governance variables. To test the robustness of GMM estimations, we compared the results of pooled ordinary least squares (OLS) and fixed-effect estimations and found they did not overcome the problem of endogeneity, providing spurious results. We found a negative association between cost of equity and disclosure quality of financial statements. The findings suggested that the board size, concentrated ownership and CEO duality, are found as significant factors in reducing the cost of equity of PSX-listed firms. Audit committee independence and audit quality of the firm showed a positive relationship with the firm’s cost of equity. Our findings suggest that employing a high-quality auditor and independent director’s results in increased cost of equity for PSX-listed firms. Furthermore, no significant relationship between independence of the boards and duration of the authorizations of financial statements by the board of directors is found. The results also revealed the investors demand more return on their investments if inadequate and incomplete information is disclosed in the annual reports of the firms. This study provides useful insights for Pakistani corporate governance regulators, the executive management of Pakistani firms, and their investors.

scholarly journals THE IMPACT OF FINANCIAL INCENTIVES ON THE QUALITY OF EARLY DIAGNOSIS IN THE PRACTICE OF A DENTIST WHO PROVIDES QUALITY TREATMENT

2021 ◽  
Vol 10 (34) ◽  
Author(s):  
S.S GRECHIKHIN ◽  
Keyword(s):  
Early Diagnosis ◽  
Financial Incentives ◽  
Diagnostic Methods ◽  
Quality Level ◽  
X Rays ◽  
High Quality ◽  
Diagnostic Measures ◽  
The Cost ◽  
The Impact

Diagnostics in the practice of a dentist is the key to quality treatment. However, depending on the quality of services provided, the cost of diagnostic methods is set. For a dentist working in a private office, the key to successful diagnostic measures at a high quality level is a priority. However, these methods are expensive for the patient. The purpose of this study is to study the impact of financial incentives on the quality of early diagnosis in the practice of a dentist who provides quality treatment. In the study, we studied clinical cases with full and partial study in terms of diagnostic and neglect x-ray diagnosis from the doctor and from the patient due to a misunderstanding of the importance and necessity of this manipulation. In statistical data analysis, the resulting regression models use a binary variable as a dependent variable on the level of financial costs. Thus, in the course of our research, we found that the number of x-rays significantly increases when dentists receive a fee for services, rather than a salary, and when patients are exempt from paying for additional diagnostic methods. Our results show that financial incentives significantly influence additional high-quality and complete examination of patients.

scholarly journals Thresher for threshing of the individual sunflower heads

2021 ◽  
Vol 185 (1) ◽  
pp. 63-66
Author(s):  
V.D. Shaforostov ◽  
◽  
S.S. Makarov ◽  
G.V. Kochurov ◽  
◽  
...  
Keyword(s):  
Basic Principle ◽  
Laboratory Tests ◽  
Control Unit ◽  
Compressed Air ◽  
Motor Speed ◽  
High Quality ◽  
Seed Content ◽  
The Individual ◽  
Main Factor

As a result of the studying the threshing process of individual sunflower heads on a specially designed stand, we found the main factor affecting the quality of threshing is the threshing disc speed. It is named the acceleration coefficient, which is defined as the ratio of the threshing roller frequency to the starting frequency. It allowed modifying the design of the existing thresher. While modernizing the thresher, the basic principle of sunflower heads threshing and threshing modes remained unchanged. We added a smooth adjustment of threshing modes by means of an electric motor speed control unit, which allows adjusting the thresher for high-quality threshing of heads of the various sunflower varieties. The deck is cleared of seeds stuck in it with compressed air; the threshed head is ejected automatically. According to the results of laboratory tests of the modernized thresher, it was concluded that it provides highquality threshing of individual sunflower heads. Therewith, amount of injured seeds does not exceed 0.35%, seed losses in the thresher do not exceed 1.73% and the seed content in the heap after threshing is 97.02 %.

scholarly journals Patient-related healthcare disparities in the quality of acute hip fracture care: a 10-year nationwide population-based cohort study

BMJ Open ◽  
2021 ◽  
Vol 11 (12) ◽  
pp. e051424
Author(s):  
Pia Kjær Kristensen ◽  
Anne Mette Falstie-Jensen ◽  
Morten Madsen ◽  
Søren Paaske Johnsen
Keyword(s):  
Hip Fracture ◽  
Quality Care ◽  
Population Based ◽  
Nutritional Risk ◽  
High Quality ◽  
Process Measures ◽  
Fracture Care ◽  
The Individual ◽  
Over Time

ObjectivesTo characterise and quantify possible patient-related disparities in hip fracture care including temporal changes.DesignPopulation-based cohort study.SettingAll Danish hospitals treating patients with hip fracture.Participants60 275 hip fracture patients from 2007 to 2016.InterventionsQuality of care was defined as fulfilment of eligible care process measures for the individual patient recommended by an expert panel. Using yearly logistic regression models, we predicted the individual patient’s probability for receiving high-quality care, resulting in a distribution of adjusted probabilities based on age, sex, comorbidity, fracture type, education, family mean income, migration status, cohabitation status, employment status, nursing home residence and type of municipality. Based on the distribution, we identified best-off patients (ie, the 10% of patients with the highest probability) and worst-off patients (ie, the 10% of patients with the lowest probability). We evaluated disparities in quality of care by measuring the distance in fulfilment of outcomes between the best-off and worst-off patients.Primary and secondary outcome measuresThe primary outcome was fulfilment of all-or-none, defined as receiving all relevant process measures. Secondary outcomes were fulfilment of the individual process measures including preoperative optimisation, early surgery, early mobilisation, assessment of pain, basic mobility, nutritional risk and need for antiosteoporotic medication, fall prevention and a postdischarge rehabilitation programme.ResultsThe proportion of patients receiving high-quality care varied over time for both best-off and worst-off patients. The absolute difference in percentage points between the best-off and worst-off patients for receiving all-or-none of the eligible process measures was 12 (95% CI 6 to 18) in 2007 and 23 (95% CI 19 to 28) in 2016. Disparities were consistent for a range of care processes, including assessment of pain, mobilisation within 24 hours, assessment of need for antiosteoporotic medication and nutritional risk assessment.ConclusionsDisparity of care between best-off and worst-off patients remained substantial over time.

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