scholarly journals Does The Implementation Of SA 600 Cause Shifting Of Audit Clients And Reducing Audit Quality? Evidence From Indonesia

2020 ◽  
Vol 10 (3) ◽  
Author(s):  
Fitriany Fitriany ◽  
Andi Darmawan ◽  
Arie Wibowo ◽  
Syahril Ali ◽  
Sugeng Praptoyo
Keyword(s):  
Research Method ◽  
Audit Quality ◽  
Primary Data ◽  
Audit Process ◽  
Focus Group Discussions ◽  
Group Discussions ◽  
Audit Failure ◽  
The Impact ◽  
Audit Standards ◽  
Quality Evidence

This research was conducted to investigate the impact of implementation of SA 600 on shifting of audit clients and reducing of audit quality in Indonesia. SA 600 was issued in 2013 in order to mitigate the problem of audit failure in group entities where the group auditor is responsible for the entire audit process, particularly the audit quality in component entities or subsidiaries. In its implementation, SA 600 has received several complaints related to audit quality and shifting of audit clients. The research method is using primary data from questionnaires that was distributed to auditors and focus group discussions with auditors and users. The respondents of this research are 367 auditors of which 63% were audit partners. This research found that SA 600 can improve audit quality when its implementation is carried out according to audit standards. However, the implementation of SA 600 has an impact on the shifting of component or subsidiary company clients which move to the group or parent company auditors.

scholarly journals Determinants of Water-funded Projects in Mitigating Water Risks in Vihiga County, Kenya

2021 ◽  
pp. 15-26
Author(s):  
James M. Oketch ◽  
Edward M. Mugalavai ◽  
Nicodemus O. Nyandiko
Keyword(s):  
Focus Group ◽  
Environmental Flows ◽  
Evaluation Research ◽  
Secondary Data ◽  
Sampling Technique ◽  
Primary Data ◽  
P Value ◽  
Focus Group Discussions ◽  
Group Discussions ◽  
The Impact

Currently, 85 per cent of the world’s human  population lives in the drier half of the Earth, which exacerbates the water risks including lack of access to safe water, poor basic sanitation and water-related disasters and diseases. Vihiga County is located in the western region of Kenya (former western province). The county covers a total area of 531.0 Km2. This paper examines the impact of water related risks on the livelihood of residents in Vihiga County. The study used evaluation research design. A sample size of 384 households was used to obtain data from the households. Sampling technique comprised of multistage sampling for the households, Quota sampling for the Focus Group Discussions and purposive sampling for the Key Informants. Primary data was gathered by use of questionnaires, Key Informant Interview guides, observation checklists and Focus Group Discussions. Secondary data was collected by use of publications, journals, and internet access. Quantitative data was analysed using Microsoft excel, and Statistical Package for Social Scientists (SPSS) version 20.0. Results reveal that majority of the household respondents had experienced different forms of water related risks including, water pollution at 42%, inadequate water infrastructure 32%, poor water governance 10%, water scarcity 7% and environmental flows at 4% respectively. The study established that the existing Water Funded Projects (WFPs) initiatives include protected water springs at 31%, water kiosks 21%, boreholes at 18%, open wells 14 %, rain water harvesting at 12% while 4% of household respondents had piped water. The results (X25, 0.05=69.76; p-value=0.000) indicating that Water Funded Projects (WFPs) initiatives have positively influenced reduction in water related risks.

Kinship construction variability among Nigerian international migrants: The context of contemporary Diaspora

Human Affairs ◽  
2011 ◽  
Vol 21 (4) ◽  
Author(s):  
Olayinka Akanle ◽  
Olanrewau Olutayo
Keyword(s):  
Focus Group ◽  
Life Histories ◽  
First Century ◽  
Primary Data ◽  
Focus Group Discussions ◽  
Group Discussions ◽  
Kinship Networks ◽  
Methodological Triangulation ◽  
International Migrants ◽  
Depth Interviews

AbstractUnderstanding the selves, situations and actions of Africans can never be comprehended outside kinship. Local and foreign worldviews are first pigeonholed into culture and defined within kinship realities in Nigeria and Africa. There have been studies on kinship in Africa. However, the findings from such studies portrayed the immutability of African kinship. Thus, as an important contribution to the on-going engagement of kinship in the twenty-first century as an interface between the contemporary Diaspora, this article engaged kinship within international migration. This is a major behavioural and socio-economic force in Nigeria. Methodological triangulation was adopted as part of the research design and primary data were collected through in-depth interviews (IDIs), and life histories of international migrants were documented and focus group discussions (FGDs) were held with kin of returnees. The article found and concluded that while returnees continued to appreciate local kinship infrastructures, the infrastructures were liable to reconstruction primarily determined by dominant support situations in the traditional African kinship networks.

scholarly journals Policy Implementation on Establishment and Management of Village-Owned Enterprises in Indonesia

Society ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 187-204
Author(s):  
Andy Alfatih ◽  
Diana Dewi Sartika ◽  
Dyah Hapsari Eko Nueraheni
Keyword(s):  
Policy Implementation ◽  
Field Observation ◽  
Research Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Sample Survey ◽  
Primary Data ◽  
The Impact

One of the efforts to obtain and increase village revenue was by running a business through a village-owned enterprise (VOEs). A policy was needed for utilizing village resources in establishing a village-owned enterprise. The Musi Rawas Regency Government had made a policy, namely Musi Rawas Regency Regional Regulation Number 10 of 2013, concerning Guidelines for the Establishment and Management of Village-Owned Enterprises (VOEs). Villages of Musi Rawas Regency had implemented this regulation. This research aimed to evaluate the implementation of this regional regulation. This research method is descriptive quantitative comprises a sample survey and descriptive analysis indicators resulting from the sample survey. The population of this research was 174 Village-Owned Enterprises (VOEs/BUMDes) in Musi Rawas Regency. At the same time, the sample was 64 VOEs which was taken by referring to the Slovin formula. There were primary data and secondary ones. Primary data came mainly from the questionnaire and field observation. Meanwhile, secondary data were sourced from documents, such as archives and reports. Data were analyzed by descriptive technique. The descriptive technique was done by displaying data, assessing them, delivering argument, quoting theory for justification and confirmation, and concluding. Implementing the Regional Regulation concerning Guidelines for the Establishment and Management of Village-Owned Enterprises (VOEs) was successful. This could be seen from several indicators, refers to Ripley & Franklin (1986), namely: 1) There existed compliance of policy implementers towards the content of the regional regulation. The degree of compliance was high and was in a good category. 2) The establishment and management of VOEs (the smoothness of routine functions) were also high and classified as good, and 3) The performance of the management of VOEs was also good. The impact of policy implementation (regional regulation of Musi Rawas Regency) was positive (good).

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 Study on Potentiality of Biogas Plants and Their Role for the Conservation of Environment

2015 ◽  
Vol 15 (2) ◽  
pp. 51-56
Author(s):  
Dinesh Ghimire ◽  
Jagannath Shrestha ◽  
Anup K.C
Keyword(s):  
Focus Group ◽  
Science And Technology ◽  
Primary Data ◽  
Household Surveys ◽  
Focus Group Discussions ◽  
Group Discussions ◽  
The People ◽  
Key Informant ◽  
Biogas Plants ◽  
Biogas Technology

This study presents the potentiality of biogas plants and their role for the conservation of environment. It is basedon primary data collected from 84 household surveys, 6 key informant interviews and two focus group discussions. It was observed that more than 95% of the people residing in the VDCs were using firewood as a main source ofenergy. The total amount of firewood consumed was 510.570 ton/year which emits 775.052tCO2e/year. Due to the presence of agriculture based livestock holding population, there is a great potential of biogas technology. Thestudy showed that biogas technology could saved 34.40% of firewood which conserves 5.415 ha of forests area. There is a potentiality of 58 biogas plants of size 6 cu.m which will reduce 440.800 tCO2e/year.DOI: http://dx.doi.org/njst.v15i2.12114Nepal Journal of Science and Technology Vol. 15, No.2 (2014) 51-56

scholarly journals Impact of Applying Governance Standards in Evaluating the Quality of Internal Audit in Yemeni Private Universities

2021 ◽  
Vol 13 (46) ◽  
pp. 81-103
Author(s):  
Ahmed Ali Qassem Mohssen
Keyword(s):  
Audit Quality ◽  
Private Universities ◽  
Relative Weight ◽  
Internal Audit ◽  
Slight Variation ◽  
Internal Auditing ◽  
Audit Process ◽  
Transparency And Disclosure ◽  
The Impact

The study aimed to measure the impact of applying governance standards in evaluating the quality of internal audit in Yemeni private universities. To achieve this, the researcher followed the descriptive and analytical approach and employed a questionnaire to collect data from a sample that included (68) participants. After conducting relative analysis, governance was at an average level of (64.9%). There was also a slight variation in the level of implementation, as the dimension of transparency and disclosure was the most frequent dimension, followed by accountability and independence. Further, there was a medium level of adherence to internal auditing standards at a relative weight (65%). The level of commitment to the audit dimensions was as follows: managing the internal audit activities (67%), communicating the results (66%), assessing the risk and control management (64%), and planning and implementing the audit process (62%). and The study also found that the combined governance standards (transparency and disclosure, accountability, independence) increase the quality of the internal audit in Yemeni private universities and the highest dimensions of governance standards affecting the quality of internal auditing are the dimension of independence (80.3%), accountability (71.7%), and disclosure and transparency (63.7%). In light of this, the study recommended adopting governance standards as an integrated approach to achieve quality performance in private Yemeni universities; spreading the culture of governance in private universities among their leaders and staff by holding training courses, seminars, and conferences in order to be accepted and absorbed. In addition, governance should be included in some related academic courses in the disciplines of administrative and accounting sciences. Keywords: governance standards, internal audit quality assessment, private Yemeni universities.

scholarly journals Exploration of undergraduate preservice teachers' experiences learning advocacy: A mixed-methods study

2014 ◽  
pp. 75-93 ◽  
Author(s):  
Kelley Erin Carpenter Massengale ◽  
Cherese Childers-McKee ◽  
Aerin Benavides
Keyword(s):  
Preservice Teachers ◽  
Mixed Methods ◽  
Mixed Methods Study ◽  
Letter Writing ◽  
College Instruction ◽  
Focus Group Discussions ◽  
Group Discussions ◽  
Meaningful Activity ◽  
Teachers Experiences ◽  
The Impact

Abstract: Applying transformational critical advocacy research in college instruction can be a powerful way to engage students in challenging inequity in society and promoting positive changes. Few studies systematically measure the impact of such pedagogy on the development of college students’ beliefs about advocacy. In this mixed methods study, we worked with 21 preservice teachers through advocacy letter writing activities and collected data from pre/post surveys and focus group discussions to explore the impact of such pedagogy. The findings indicated that advocacy letter writing was a meaningful activity for preservice teachers, allowing them a professional opportunity to voice their concerns about personally meaningful issues to entities in power. A significant correlation was found between baseline advocacy experiences and baseline advocacy beliefs, suggesting that the teaching of advocacy, when combined with opportunities for meaningful practice, can contribute to shifts in belief about the importance of advocating. 

scholarly journals Endogenous conflict resolution mechanisms of the San people at Platfontein

2014 ◽  
Vol 10 (4) ◽  
Author(s):  
M Y Gebregeorgis
Keyword(s):  
South Africa ◽  
Conflict Resolution ◽  
Focus Group ◽  
Thematic Analysis ◽  
The State ◽  
Focus Group Discussions ◽  
Group Discussions ◽  
The Impact ◽  
Inductive Thematic Analysis

The objective of this study was to explore the endogenous conflict resolution mechanisms and practices of the San people at Platfontein, South Africa. To this end, data were collected from 304 interviews and 26 focus group discussions. The collected data were analysed through Inductive Thematic Analysis. The findings show that the San people have endogenous conflict resolution mechanisms which basically aim at restoring peace and harmony within the community. The endogenous mechanisms were found to be fairly participatory and supplementary to the state machineries that work for justice, peace and harmony. However, the conflict resolution mechanisms of the San people are currently weakening due to the impact of modernisation and the leadership dispute among the sub-groups of the community.

scholarly journals Investigating the Contributions of International Oil and Gas Firms to Local Development in Ghana: Dilemmas and Challenges

2020 ◽  
Vol 16 (28) ◽  
Author(s):  
Remy Nyukorong
Keyword(s):  
Focus Group ◽  
Oil And Gas ◽  
Local Development ◽  
Primary Data ◽  
Focus Group Discussions ◽  
Group Discussions ◽  
Face To Face ◽  
Oil Companies ◽  
Priority Needs ◽  
Oil And Gas Firms

Ghana is relatively new to oil and gas extraction and there is little empirical knowledge about the key players in the oil and gas business, what they do to contribute to local socio-economic development, and the quandaries these firms struggle with while operating under difficult circumstances. The purpose of this study was to assess the contribution of international oil companies to local development in Ghana and to evaluate the challenges and dilemmas faced by these firms. The study adopted a qualitative, interpretive case study design that relied on face-to-face interviews and focus group discussions to gather primary data. Interview responses were analysed, compared, and categorised with the results of transcription of the focus group discussions, and later triangulated and interpreted to draw conclusions. The study revealed that most international oil companies in Ghana are transparent in reporting on their business activities and operations. Despite the efforts by these firms to support local development by funding developmental projects, paying taxes, and providing employment opportunities to local youth, international oil companies are still a target of criticism for unsatisfactory performance. Local populations would like to see extractive firms finance community infrastructural projects matching with local priority needs and focus more on impact rather than the quantity of money disbursed or the number of projects funded. International oil companies should change their engagement approach from a mere consultation to a realistic, democratic, and broad-based involvement of the publics. This study has enriched existing frameworks applied to evaluate business organisations’ contributions to local development.

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