scholarly journals Exploring the application of analytical procedures by Jordanian external auditors

2021 ◽  
Vol 10 (3) ◽  
pp. 44-53
Author(s):  
Modar Abdullatif ◽  
Aya Banna ◽  
Duha El-Sahsah ◽  
Taher Wafa
Keyword(s):  
Internal Controls ◽  
Structured Interviews ◽  
Quality Of Data ◽  
High Quality ◽  
External Audit ◽  
External Auditors ◽  
Analytical Procedures ◽  
Limited Demand ◽  
Do So

This study aims to explore the application of analytical procedures (AP) as a major external auditing procedure in the developing country context of Jordan, a context characterised by the prevalence of closely held businesses, and limited demand for an external audit of high quality (Abdullatif, 2016; Almarayeh, Aibar-Guzman, & Abdullatif, 2020). To do so, the researchers conducted semi-structured interviews with twelve experienced Jordanian external auditors. The main issues covered are the detailed use of AP as an audit procedure and the most significant issues that may limit the effectiveness and reliability of this procedure in the Jordanian context. The main findings of the study include that AP are generally used and favoured by Jordanian auditors, despite their recognition of several problems facing the application of AP, and potentially limiting its reliability and effectiveness. These problems include weak internal controls of some clients, low quality of data provided by some clients, a lack of availability of specialised audit software for many auditors, and a lack of local Jordanian industry benchmarks that can be used to develop expectations necessary for the proper application of AP. The study recommends the establishment of such industry benchmarks, along with better monitoring by the regulatory authorities of the quality of company data, and increasing the efforts of these authorities on promoting the auditors’ use of specialised audit software in performing AP

scholarly journals Improving Accuracy in Studying the Interactions of Seismic Waves with Bottom Sediments

2021 ◽  
Vol 9 (2) ◽  
pp. 229
Author(s):  
Georgy Mitrofanov ◽  
Nikita Goreyavchev ◽  
Roman Kushnarev
Keyword(s):  
Bottom Sediments ◽  
Seismic Waves ◽  
Wide Frequency Range ◽  
Quality Of Data ◽  
High Quality ◽  
Relative Characteristic ◽  
Seabed Evolution ◽  
Marine Seismic ◽  
Very High

The emerging tasks of determining the features of bottom sediments, including the evolution of the seabed, require a significant improvement in the quality of data and methods for their processing. Marine seismic data has traditionally been perceived to be of high quality compared to land data. However, high quality is always a relative characteristic and is determined by the problem being solved. In a detailed study of complex processes, the interaction of waves with bottom sediments, as well as the processes of seabed evolution over short time intervals (not millions of years), we need very high accuracy of observations. If we also need significant volumes of research covering large areas, then a significant revision of questions about the quality of observations and methods of processing is required to improve the quality of data. The article provides an example of data obtained during high-precision marine surveys and containing a wide frequency range from hundreds of hertz to kilohertz. It is shown that these data, visually having a very high quality, have variations in wavelets at all analyzed frequencies. The corresponding variations reach tens of percent. The use of the method of factor decomposition in the spectral domain made it possible to significantly improve the quality of the data, reducing the variability of wavelets by several times.

scholarly journals A Development of MALL Materials to Quality Education and Support English Oral Communicative Learning of Thai Airport Immigration Police Officers

2021 ◽  
Vol 295 ◽  
pp. 05029
Author(s):  
Yujiao Zhang
Keyword(s):  
Language Learning ◽  
Police Officers ◽  
Quality Education ◽  
Needs Analysis ◽  
Structured Interviews ◽  
High Quality ◽  
Mobile Assisted Language Learning ◽  
Rational Organization ◽  
Addie Model

Mobile-assisted language learning (MALL) creates more opportunities for learners to access learning resources more easily and selfdirectly without time and place limitation. Thus, this study aimed at developing MALL materials to support the English oral communicative learning of Thai airport immigration police officers based on needs analysis and exploring the quality of MALL materials to support English oral communicative learning of Thai Airport Immigration police officers.The instruments of this study were the semi-structured interviews with the officers in order to conduct needs analysis, and the IOC (Item-Objective Congruence) form for experts to validate the materials developed, and the questionnaire to assess the officers’ opinions after using the materials to explore the quality. ADDIE model was applied to guide the overall process of developing the materials. The findings indicated that the self-instructional MALL materials laded in WeChat public platform that consisted of two units, Arrival and Departure, and ten lessons that were under each unit, both of which were accordance with the airport immigration officers’ needs. Moreover, the evaluation based on the officers’ opinions revealed that the MALL materials had high quality of content, rational organization, pleasant presentation and convenient functions of the platform.

scholarly journals ERRORS AND FRAUD IN ACCOUNTING. THE ROLE OF EXTERNAL AUDIT IN FIGHTING CORRUPTION

10.26458/1743 ◽  
2017 ◽  
Vol 17 (4) ◽  
pp. 29-36
Author(s):  
Luminita Ionescu
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
External Control ◽  
Electronic Systems ◽  
High Quality ◽  
External Audit ◽  
Strong Connection ◽  
Recent Developments

Accounting errors and fraud are common in most businesses, but there is a difference between fraud and misinterpretation of communication or accounting regulations. The role of management in preventing fraud becomes important in the last decades and the importance of auditing in curbing corruption is increasingly revealed. There is a strong connection between fraud and corruption, accelerated by electronic systems and modern platforms.The most recent developments tend to confirm that external auditing is curbing corruption, due to international accounting and auditing standards at national and regional levels. Thus, a better implementation of accounting standards and high quality of external control could prevent errors and fraud in accounting, and reduce corruption, as well.The aim of this paper is to present some particular aspects of errors and fraud in accounting, and how external audit could ensure accuracy and accountability in financial reporting. 

A qualitative investigation of benchmarking barriers in Nigeria

2016 ◽  
Vol 23 (7) ◽  
pp. 1677-1696 ◽  
Author(s):  
Yewande Adetoro Adewunmi ◽  
Hikmot Koleoso ◽  
Modupe Omirin
Keyword(s):  
Design Methodology ◽  
Best Practice ◽  
Computer Software ◽  
Facilities Management ◽  
Structured Interviews ◽  
Quality Of Data ◽  
Content Type ◽  
Port Harcourt ◽  
Practical Implications

Purpose The purpose of this paper is to examine benchmarking barriers among Nigerian facilities management (FM) practitioners. Design/methodology/approach Data collection were through semi-structured interviews with 34 FM heads from three selected cities in Nigeria. Out of this number, 16 were from Lagos, ten from Abuja while eight managers were from Port Harcourt, respectively. These managers were selected using purposive sampling based on their experience in the field of FM across the various sectors of the economy. The interviews were analysed with Nvivo 10 software qualitative computer software. Findings Those that do informal benchmarking face challenges with data, employees lack of confidence in new initiatives and poor support of senior management, the companies that use best practice benchmarking face constraints of access to information and employees unwillingness to change and comply to company set standards, unwillingness of benchmarking partners to understand the usefulness of the project, and problems that emanate from the quality of data obtained. Practical implications The results therefore suggest that to improve the practice of best practice benchmarking there is need to improve both quantity and quality of data for the exercise and enhance standard practice. Originality/value The study established a new category of benchmarking barriers called the market category of benchmarking barriers and further distinguished benchmarking barriers based on two forms of benchmarking which is informal and formal benchmarking. Also there are limited studies on benchmarking barriers in developing countries.

Election Forecasts in 1984: How Accurate Were They?

1985 ◽  
Vol 18 (01) ◽  
pp. 53-62 ◽  
Author(s):  
Michael S. Lewis-Beck
Keyword(s):  
Presidential Candidate ◽  
High Quality ◽  
Election Forecasting ◽  
Personal Favorite ◽  
World Series ◽  
The Poor ◽  
Wide Range ◽  
The World ◽  
Do So

One autumn out of four, election forecasting surpasses baseball as America's national pastime. Then, everyone wants to know who will win, and everyone has a guess. Now, with the ballots carefully counted, forecasters await their awards. Below, I evaluate the quality of a wide range of 1984 presidential and congressional forecasts. The evaluation proceeds from nonscientific to scientific approaches, although this distinction is sometimes blurred. To lower the level of suspense, I should say that some forecasts turned out to be quite good. By way of conclusion, I offer a set of rules for selecting a high-quality forecasting instrument.Lucky GuessesMany popular election forecasting rules take advantage of chance, which has been working in their favor. Perhaps the most famous is the World Series forecast, which says, “If the American League wins the World Series, then the Republican presidential candidate will win.” This technique was accurate from 1952 to 1976, missed in 1980, but worked again in 1984 with the victory of the Detroit Tigers. A lesser known rule of this type, which is my personal favorite, is based on the Beaujolais wine harvest. Accordingly, “If the Beaujolais vintage looks bad, then the Republican will take the presidency.” This has held post-1960, and continues to do so with the poor 1984 crop (yielding a wine too light, with little color). There are other such rules that relate more directly to the candidates themselves and, in that sense, have more verisimilitude.

scholarly journals The informative and the performative in semi-structured interviews: The example of a study of territorial capital in Serbia

Sociologija ◽  
2020 ◽  
Vol 62 (1) ◽  
pp. 83-104
Author(s):  
Ivana Spasic
Keyword(s):  
Qualitative Methodology ◽  
Social Institutions ◽  
Role Playing ◽  
Structured Interview ◽  
Structured Interviews ◽  
Quality Of Data ◽  
Interview Method ◽  
Political Implications ◽  
Different Dimensions

The paper reexamines the semi-structured interview method on the basis of data collected in a study of medium-sized Serbian towns. The analysis of transcripts shows that the analytic quality of data varied depending on the interviewee?s position in the local institutional structure, so that in interviews with representatives of political and social institutions role playing (the performative) prevailed over providing information on social reality and attitudes (the informative). This finding is situated in the context of current debates within qualitative methodology which, while illuminating the complex intertwining of different dimensions of the interview (as source of data and interaction situation), fail to recognize fully the problem of performativity and provide solutions. In the final section some undesired epistemological and political implications are discussed of an uncritical application of the semi-structured interview if conceived in an overly antipositivistic fashion and disregarding the institutional and broader social framework within which the research takes place.

Improving consistency of high quality diagnosis, staging, and treatment using measurement.

2017 ◽  
Vol 35 (8_suppl) ◽  
pp. 217-217
Author(s):  
Shaheena Mukhi ◽  
John Srigley ◽  
Corinne Daly ◽  
Mary Agent-Katwala
Keyword(s):  
Lymph Node ◽  
Quality Of Data ◽  
Group Discussions ◽  
High Quality ◽  
Multidisciplinary Group ◽  
Canadian Provinces ◽  
Node Removal ◽  
Quality Diagnosis ◽  
Culture Of Quality

217 Background: To improve variability in diagnosing and treating cancer resection cases, six Canadian provinces implemented standardized pathology checklists to transition from narrative to synoptic reporting. In clinical practice, pathologists are electronically capturing data on the resected cancer specimens synoptically for breast, colorectal, lung, prostate, and endometrial cases. Though data were collected in a standardized format, consensus based indicators were unavailable to coordinate action across Canada. Objectives: We aimed to develop indicators to measure consistency of high quality cancer diagnosis, staging, prognosis and treatment, and coordinate action. Methods: A literature review was conducted with the input of clinical experts to inform the development of indicators. 50 clinicians from x jurisdictions reviewed, selected and ranked 33 indicators, initially drafted. Clinicians also provided input on the clinical validity of the indicators and set targets based on evidence. Clinicians reviewed the baseline data, confirmed the clinical usefulness of indicators, and assigned indicators into three pioneered domains. Results: 47 indicators were developed and categorized into one of three domains: descriptive, which provide data on intrinsic measures of a patient’s tumour, such as stage or tumour type; process, which measure the quality of data completeness, timeliness and compliance; and clinico-pathologic outcome, which examine surgeon or pathologist effect on the diagnostic pathway, such as margin positivity rates or adequacy of lymph node removal. Examples of indicators are: margin status; lymph node examined, involved and retrieval; histologic type and grade distribution; lympho-vascular invasion; pT3 margin positivity rate. Conclusions: The indicators have set a framework for: measuring consistency and inconsistency in diagnosing and staging cancer; for organizing conversations and multidisciplinary group discussions; and establishing the culture of quality improvement.

Using Qualtrics Panels to Source External Auditors: A Replication Study

2018 ◽  
Vol 33 (1) ◽  
pp. 29-41 ◽  
Author(s):  
Travis P. Holt ◽  
Tina M. Loraas
Keyword(s):  
Broad Spectrum ◽  
Financial Statement ◽  
Behavioral Accounting ◽  
Quality Of Data ◽  
External Auditors ◽  
Potential Risks ◽  
External Auditor ◽  
The Many ◽  
Promising Avenue

ABSTRACT The use of Qualtrics Panels to source external financial statement auditors presents an innovative and efficient way of gathering these somewhat difficult to obtain experimental participants. In this paper, we offer insights to behavioral accounting researchers regarding the efficacy of using this method. First, we discuss the many benefits afforded using Qualtrics Panels. Second, we highlight potential risks that researchers should be aware of surrounding these panels. Next, we provide examples of tools that researchers can employ to increase the quality of data received by these panels. Finally, we replicate two current behavioral audit studies to better understand the suitability of these participants. Our results indicate that Qualtrics Panels present a promising avenue for obtaining external auditor participants when the research context is applicable to a broad spectrum of auditors. Even then, researchers should exercise caution in the decisions made surrounding the use of these panels.

scholarly journals Resistivity and offset error estimations for the small-loop electromagnetic method

Geophysics ◽  
2008 ◽  
Vol 73 (3) ◽  
pp. F91-F95 ◽  
Author(s):  
Yutaka Sasaki ◽  
Jeong-Sul Son ◽  
Changryol Kim ◽  
Jung-Ho Kim
Keyword(s):  
Real Data ◽  
Staggered Grid ◽  
Inversion Method ◽  
Quality Of Data ◽  
Small Loop ◽  
Em Method ◽  
Error Estimations ◽  
2.5D Finite Element ◽  
Do So

Handheld frequency-domain electromagnetic (EM) instruments are being used increasingly for shallow environmental and geotechnical surveys because of their portability and speed of use in field operations. However, in many cases, the quality of data is so poor that quantitative interpretation is not justified. This is because the small-loop EM method is required to detect very weak signals (the secondary magnetic fields) in the presence of the dominant primary field, so the data are inherently susceptible to calibration errors. Although these errors can be measured by raising the instrument high above the ground so that the effect of the conducting ground is negligible, it is impracticable to do so for every survey. We have developed an algorithm that simultaneously inverts small-loop EM data for a multidimensional resistivity distribution and offset errors. For this inversion method to work successfully the data must be collected at two heights. The forward modeling used in the inversion is based on a staggered-grid 3D finite-difference method; its solution has been checked against a 2.5D finite-element solution. Synthetic and real data examples demonstrate that the inversion recovers reliable resistivity models from multifrequency data that are contaminated severely by offset errors.

Reply to correspondence “Do big numbers assure high-quality of data?”

2017 ◽  
Vol 4 (9) ◽  
pp. e410
Author(s):  
Claudia Allemani ◽  
Audrey Bonaventure ◽  
Rhea Harewood ◽  
Veronica Di Carlo ◽  
Michel P Coleman
Keyword(s):  
Quality Of Data ◽  
High Quality
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