An Examination of Partner Perceptions of Partner Rotation: Direct and Indirect Consequences to Audit Quality

2012 ◽  
Vol 31 (1) ◽  
pp. 97-114 ◽  
Author(s):  
Brian E. Daugherty ◽  
Denise Dickins ◽  
Richard C. Hatfield ◽  
Julia L. Higgs
Keyword(s):  
Quality Of Life ◽  
Audit Quality ◽  
Negative Impact ◽  
Survey Instrument ◽  
Unintended Consequence ◽  
Data Availability ◽  
Structured Interviews ◽  
Partner Perceptions ◽  
New Industry

SUMMARY Using structured interviews and surveys of practicing audit partners, this study examines their perceptions with regard to mandatory partner rotation and cooling-off periods, and how recently enacted, more stringent rules, may negatively impact auditors' quality of life to the detriment of audit quality. Results suggest rotation, in general, increases partners' workloads and the likelihood of relocation. Additionally, results suggest that in response to accelerated rotation (and an extended cooling-off period), partners would rather learn a new industry than relocate. Importantly, partners perceive audit quality suffers from retraining, but not from relocating. Thus these results suggest an indirect, negative impact, and unintended consequence, of accelerated rotation/extended cooling-off periods on audit quality. Data Availability: The survey instrument is available upon request. Individual audit partner responses are confidential.

scholarly journals Mandatory Audit Partner Rotation: Perceptions of Audit Quality Consequences

2013 ◽  
Vol 7 (1) ◽  
pp. P30-P35 ◽  
Author(s):  
Brian E. Daugherty ◽  
Denise Dickins ◽  
Richard C. Hatfield ◽  
Julia L. Higgs
Keyword(s):  
Quality Of Life ◽  
Audit Quality ◽  
Negative Impact ◽  
Unintended Consequence ◽  
Team Members ◽  
Sarbanes Oxley ◽  
Partner Perceptions ◽  
Audit Partner Rotation ◽  
New Industry

SUMMARY This paper summarizes our study, “An Examination of Partner Perceptions of Partner Rotation: Direct and Indirect Consequences to Audit Quality” (Daugherty et al. 2012). The study examines the perceptions of practicing audit partners with respect to mandatory partner rotation and cooling-off periods, in general, and how the more stringent partner rotation rules mandated by the Sarbanes-Oxley Act may negatively impact audit partners' quality of life at the expense of audit quality. The results suggest that mandatory partner rotation increases partners' (and other engagement team members') workloads, as well as the likelihood of partner relocation. In response to the Sarbanes-Oxley Act and the SEC's acceleration of mandatory partner rotation and extension of cooling-off periods, the partners participating in this study indicate that they would rather learn a new industry than relocate. Importantly, partners perceive that audit quality suffers from retraining, but not from relocating. Taken together, the study's results suggest that the partner rotation provisions create an unintended consequence—specifically an indirect, negative impact on audit quality.

scholarly journals Factors Related to Oral Health-Related Quality of Life of Independent Brazilian Elderly

2013 ◽  
Vol 2013 ◽  
pp. 1-8 ◽  
Author(s):  
Karla Giovana Bavaresco Ulinski ◽  
Mariele Andrade do Nascimento ◽  
Arinilson Moreira Chaves Lima ◽  
Ana Raquel Benetti ◽  
Regina Célia Poli-Frederico ◽  
...  
Keyword(s):  
Quality Of Life ◽  
Oral Health ◽  
Negative Impact ◽  
Female Gender ◽  
Lower Class ◽  
Structured Interviews ◽  
Cross Sectional ◽  
Posterior Teeth ◽  
The Impact

The aim of this cross-sectional study was to assess the factors associated with the impact of oral health on the quality of life in a sample of 504 Brazilian independent elderly. Data collection included oral examinations and structured interviews. The simplified form of the Oral Health Impact Profile (OHIP-14) was used to measure OHRQoL. Information on sociodemographic characteristics, use of dental services, and subjective measures of health was collected. Poisson regression within a hierarchical model was used to data analyses. The following variables were associated with a negative impact on OHRQoL: female gender (PR = 1.40; CI 95%: 1.11–1.77); lower class (PR = 1.58; CI 95%: 1.13–2.20); up to 3 occluding pairs of posterior teeth (PR = 1.88; CI 95%: 1.13–3.14); at least one untreated caries (PR = 1.28; CI 95%: 1.06–1.54); curative reasons for the last dental appointment (PR = 1.52; CI 95%: 1.15–2.00); poor self-perception of oral health (PR = 2.49; CI 95%: 1.92–3.24); and poor perception of dental care provided (PR = 1.34; CI 95%: 1.12–1.59). The younger elderly also noticed this negative impact. These findings showed that the clinical, sociodemographic, and subjective factors evaluated exerted a negative impact on OHRQoL in elderly people. Health authorities must address all these factors when planning interventions on oral health for this population.

scholarly journals What are the needs of infertile Moroccan couples in Assisted Reproductive Technology?: Exploratory qualitative study in the first fertility public center in Morocco

2020 ◽  
Vol 19 (4) ◽  
pp. 697-704
Author(s):  
Asmaa Zaidouni ◽  
Fatima Ouasmani ◽  
Amal Benbella ◽  
Fouad Ktiri ◽  
Zakaria Abidli ◽  
...  
Keyword(s):  
Quality Of Life ◽  
Assisted Reproductive Technology ◽  
Health Professionals ◽  
Negative Impact ◽  
Medical Science ◽  
Reproductive Technology ◽  
Spiritual Support ◽  
Structured Interviews ◽  
Infertile Couples

Context: Infertility is one of the most painful experiences that can have a negative impact in many areas of an individual’s life. Providing quality care to infertile couples requires health professionals to explore their experiences and needs to plan effective supportive interventions. Objectives: To explore the experiences and needs of Moroccan infertile couples in Assisted Reproductive Technology. Material and Methods: This is a qualitative exploratory study. It involves 40 infertile couples (men and women) and 5 health professionals as key informants. Infertile couples were selected among those attending the first public center for Assisted Reproductive Technology in Morocco located in Rabat during the period 2017-2018. In-depth unstructured interviews, field notes were used with couples and semi-structured interviews with health professionals. The analysis of the interview data was based on a conventional content analysis method. Results: Five types of needs were identified among infertile Moroccan couples, namely: i. Infertility and social support; ii. Infertility and financial support; iii. Infertility and spiritual support; iv. Infertility and informational support; v. Infertility and emotional support. Conclusion: Infertile moroccan couples experienced many emotional, psychosocial and economic difficulties that can negatively affect their quality of life. Thus, to meet the needs and expectations of these couples alongside their medical treatment, it’s necessary to develop couple-centered approaches, which can improve their quality of life, treatment outcomes and mitigate negative psychosocial consequences. Bangladesh Journal of Medical Science Vol.19(4) 2020 p.697-704

scholarly journals Dukungan Keluarga Terhadap Peningkatan Kualitas Hidup Lansia Melalui Pendekatan "Bahaum Bapakat"

2021 ◽  
Vol 6 (2) ◽  
Author(s):  
Magdalena Meda Sari ◽  
Desi Desi Desi ◽  
Dennys Christovel Dese
Keyword(s):  
Quality Of Life ◽  
Family Support ◽  
Support System ◽  
Aging Process ◽  
Social Role ◽  
Negative Impact ◽  
The Elderly ◽  
Structured Interviews ◽  
Care For The Elderly

 Abstrak Background: Elderly is someone who has reached the age of 60 years and over and has experienced physical deterioration. Changes experienced in the aging process can have a negative impact or cause problems for the elderly such as feeling helpless and useless, feeling hopeless about the life they are living, feeling inferior so that the elderly isolate themselves and avoid their environment.. The aging process can have an impact on the quality of life. The quality of a person's life can be influenced by environmental aspects, physical aspects, mental aspects and social aspects. If all aspects can be fulfilled by the elderly, the quality of life they get is also good. Family support has a good function in improving the quality of life of the elderly, because family plays an important role in the social support closest to the family. Purpose: This study aims to describe family support for improving the quality of life of the elderly through the traditional "bahaum bapakat" approach. Methods: the study used a qualitative method by conducting semi-structured interviews, participants who contributed as many as 10 elderly people and were taken by purposive sampling, data was collected through audio recorders and interview guides which were analyzed with the stages of data collection, coding, selecting useful data for determination. themes, then data triangulation was carried out. Results: Environment as a support system for the quality of life of the elderly, Physical health care for the elderly in Sungai Buluh Village, Emotion, Spirituality, and Self-description of the elderly in Sungai Buluh Village, Social interaction, Family Support System, Social role: bahaum elderly in Sungai Buluh Village. Conclusion: Family support through the approach bahaum bapakat  has an influence on improving the quality of life of the elderly in Sungai Buluh Village.Keywords: the elderly, the quality of life, family support, bahaum bapakat

scholarly journals COVID-19 Pandemic and Quality of Life among Romanian Athletes

2021 ◽  
Vol 18 (8) ◽  
pp. 4065
Author(s):  
Germina-Alina Cosma ◽  
Alina Chiracu ◽  
Amalia Raluca Stepan ◽  
Marian Alexandru Cosma ◽  
Marian Costin Nanu ◽  
...  
Keyword(s):  
Quality Of Life ◽  
Trait Anxiety ◽  
Negative Impact ◽  
Well Being ◽  
Quality Of Life Scale ◽  
Life Scale ◽  
Personality Item ◽  
The Impact ◽  
The Relationship

The aim of this study was to analyze athletes’ quality of life during the COVID-19 pandemic. The study involved 249 athletes between 15 and 35 of age, M = 21.22, SD = 5.12. The sample was composed of eight Olympic Games medalists, three European medalists, 67 international medalists, and 63 national medalists. The instruments used were: (1) COVID-19 Anxiety Scale, (2) Athlete Quality of Life Scale, (3) Impact of Pandemic on Athletes Questionnaire, and (4) International Personality Item Pool (IPIP Anxiety, Depression, and Vulnerability Scales). The results indicate significant differences in COVID-19 anxiety depending on the sport practiced, F (9239) = 3.81, p < 0.01, showing that there were significant differences between sports. The negative impact of the COVID-19 pandemic mediates the relationship between trait anxiety and the athletes’ quality of life. The percentage of mediation was 33.9%, and the indirect effect was −0.11, CI 95% (−0.18, −0.03), Z = −2.82, p < 0.01. Trait anxiety has an increasing effect on the intensity of the negative impact of the COVID-19 pandemic, 0.23, CI 95% (.10, 0.35), Z = 3.56, p < 0.01, and the negative impact of the COVID-19 pandemic has a decreasing effect on quality of life, −0.47, CI 95% (−0.67, −0.27), Z = −4.62, p < 0.01. Gender and age did not moderate the relationship between the negative impact of COVID-19 and athletes’ quality of life. The results of the study highlighted the impact that social isolation and quarantine have on athletes’ affective well-being.

scholarly journals 4580 Development of a play-based coaching intervention to improve quality of life and wellbeing for mothers with cancer and their young children

2020 ◽  
Vol 4 (s1) ◽  
pp. 27-27
Author(s):  
Rosa Roman-Oyola ◽  
Anita Bundy ◽  
Eida Castro ◽  
Osiris Castrillo
Keyword(s):  
Quality Of Life ◽  
Young Children ◽  
Depression Symptoms ◽  
Improve Quality ◽  
Structured Interviews ◽  
Yield Data ◽  
Implementation Phase ◽  
Coaching Intervention ◽  
Phase 1B

OBJECTIVES/GOALS: Mothers with cancer who have young children experience life disruptions when treatment procedures limit mother-child interactions. This study proposes the development of an intervention combining the Coaching approach with the Model of Playfulness to improve Quality of Life (QoL) and wellbeing of these patients and their young children. METHODS/STUDY POPULATION: This embedded mixed method study will be guided by the two initial phases of the ORBIT Model for the development of behavioral interventions for patients with chronic diseases. Participants will be mothers in the post-acute treatment stage of cancer (n = 6) and their children who are between 2 years and a half and 6 years, 11 months. Phase 1A, Definition, builds on qualitative data from a concurrent study exploring the experiences of mothers with cancer playing with their young children. As part of this phase, we will develop a play-based coaching intervention. In Phase 1B, Refinement, we will employ in-depth semi-structured interviews and standardized tools to evaluate acceptability of the intervention and preliminary outcomes. This will serve to further refine the intervention. RESULTS/ANTICIPATED RESULTS: Phase 1A will yield a plan for the intervention and data to enhance its initial implementation. Phase 1B will yield data, from the perspective of the mothers, about acceptability of the intervention procedures (e.g., delivery strategy, place for the intervention, time devoted, and outcome measures). This will enable modifications to the intervention. Additionally, Phase IB will yield preliminary data from specific QoL and wellbeing measures. For the mother, data about anxiety and depression symptoms, stress levels, and parental self-efficacy; for the child, emotional and behavioral indicators; for both: playfulness. DISCUSSION/SIGNIFICANCE OF IMPACT: This study entails the development of an intervention to enhance QoL and wellbeing of mothers with cancer and their children. Play moments as the centerpiece of the intervention, represent an innovative approach. Findings will guide the design of future feasibility studies to advance the development of this outcome driven intervention.

Psychosocial well-being and quality of life in siblings of children with congenital heart disease: A systematic review

2021 ◽  
pp. 136749352110129
Author(s):  
Alice S Schamong ◽  
Hannah Liebermann-Jordanidis ◽  
Konrad Brockmeier ◽  
Elisabeth Sticker ◽  
Elke Kalbe
Keyword(s):  
Quality Of Life ◽  
Cystic Fibrosis ◽  
Congenital Heart Disease ◽  
Heart Disease ◽  
Associated Factors ◽  
Congenital Heart ◽  
Negative Impact ◽  
Well Being

Congenital heart disease (CHD) is a major global health problem. Until recently, the siblings of this group did not receive much attention. This review, conducted from November 2019 to October 2020, aims to summarize knowledge about psychosocial well-being and quality of life (QoL), associated factors, and interventions for siblings of children with CHD. Systematic searches were conducted in PubMed, PsycINFO, PsycARTICLES, Web of Science via EBSCOhost, and CENTRAL. Twelve articles were included. Results showed that psychosocial well-being was impaired in 14% to 40% of siblings. Negative impact of illness was highest for CHD siblings compared to siblings of children with cancer, cystic fibrosis, or diabetes. QoL was impaired in up to one-third. Siblings of children with CHD and cancer rated their QoL lower than those of siblings of children with cystic fibrosis or type-1 diabetes. Associated factors were sibling age, gender, socioeconomic status, miscarriage, previous sibling death, visibility of illness, and severity of condition. Only one of two interventions focused on siblings of CHD children. Although data are scarce and inhomogeneous, it indicates that siblings of CHD children suffer from lower psychosocial well-being and QoL than siblings of children with other chronic conditions. Interventions to improve their situation should be developed.

scholarly journals A139 IMPROVED QUALITY OF LIFE AFTER ENDOSCOPIC THERAPY FOR BARRETT’S ESOPHAGUS AND EARLY ESOPHAGEAL CANCER IN SOUTHERN ALBERTA

2021 ◽  
Vol 4 (Supplement_1) ◽  
pp. 125-126
Author(s):  
T Jeyalingam ◽  
M Woo ◽  
S E Congly ◽  
J David ◽  
P J Belletrutti ◽  
...  
Keyword(s):  
Quality Of Life ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Barrett’S Esophagus ◽  
Barrett's Esophagus ◽  
Endoscopic Therapy ◽  
Negative Impact ◽  
Older Age ◽  
The Impact

Abstract Background In patients with Barrett’s esophagus (BE), endoscopic therapy reduces the risk of progression to invasive esophageal adenocarcinoma (EAC). Data on the impact of endoscopic therapy on patient quality of life (QoL) is limited. Aims We aimed to assess: (1) change in QoL during the course of endoscopic therapy for BE, (2) factors which predict this change, (3) whether achieving complete remission of dysplasia (CRD) or intestinal metaplasia (CRIM) affect the degree of change. Methods We conducted a retrospective observational study using a prospectively maintained database of BE patients treated in Calgary, Alberta from 2013–2020 containing data on demographics, BE disease characteristics and therapeutics, QoL, and follow-up. QoL was determined prior to initiation of therapy and after each treatment session using a validated questionnaire. Descriptive statistics were calculated and change in QoL was compared using a Wilcoxon signed ranks test. Backwards multiple linear regression analysis was performed to determine predictors of change in QoL. Results Of 130 BE patients, 112 (86.1%) were male and 104 (80%) had dysplastic histology or intramucosal carcinoma on index endoscopy. Mean (SD) age was 65.6 (12.0) years. At time of analysis, 76 patients (58.5%) had completed endoscopic therapy, of whom 69 (90.8%) achieved CRIM; 54 patients (41.5%) were still undergoing treatment. There was significant improvement in all QoL measures during the treatment course except for “depression” (Table 1). Patients with CRIM or CRD had reductions in “sleep difficulty” and “negative impact on life” to a significantly greater degree vs patients not achieving CRIM (Δ sleep -0.45 vs 0.0, P=0.002; Δ negative impact -0.4 vs -0.05, P=0.014) or CRD (Δ sleep -0.40 vs +0.60, P=0.002; Δ negative impact -0.40 vs +0.20, P=0.04). Multiple linear regression revealed older age (B=-0.03, P=0.008) and fewer number of EMR sessions (B=0.254, P=0.008) were correlated with greater improvement in QoL. Conclusions Endoscopic therapy improves QoL in BE patients, especially in those achieving CRIM/CRD. Older age and fewer EMRs are correlated with greater improvement in QoL. These results further reinforce the role of endoscopic therapy as the first line treatment of BE and early EAC. Funding Agencies None

scholarly journals QOLP-04. PILOT STUDY OF A VIDEOCONFERENCE-BASED PSYCHOLOGICAL INTERVENTION FOR FAMILY CAREGIVERS OF PATIENTS WITH MALIGNANT GLIOMAS

2020 ◽  
Vol 22 (Supplement_2) ◽  
pp. ii175-ii175
Author(s):  
Deborah Forst ◽  
Michelle Mesa ◽  
Emilia Kaslow-Zieve ◽  
Areej El-Jawahri ◽  
Joseph Greer ◽  
...  
Keyword(s):  
Quality Of Life ◽  
Self Efficacy ◽  
Coping Skills ◽  
Malignant Gliomas ◽  
Anxiety Symptoms ◽  
Structured Interviews ◽  
Post Intervention ◽  
Clinically Significant ◽  
And Coping

Abstract BACKGROUND Caregivers of patients with malignant gliomas experience substantial anxiety symptoms while caring for someone with progressive neurological decline. Yet, interventions to reduce psychological distress and improve quality of life (QoL) in this caregiver population are lacking. METHODS We conducted an open pilot study evaluating feasibility and acceptability of a cognitive behavioral therapy-based intervention for caregivers of patients with malignant gliomas with clinically significant anxiety (Generalized Anxiety Disorder [GAD-7] score ≥ 5). Caregivers participated in six videoconference sessions with a mental health provider. We defined the intervention as feasible if ≥ 70% of eligible caregivers enrolled and ≥ 70% of those enrolled completed ≥ 50% of sessions. We evaluated intervention acceptability in semi-structured interviews. Caregivers completed baseline and post-intervention surveys assessing anxiety and depression symptoms (Hospital Anxiety and Depression Scale), QoL (Caregiver Oncology Quality of Life Questionnaire), caregiving burden (Caregiver Reaction Assessment), self-efficacy (Lewis Cancer Self-Efficacy Scale), and perceived coping skills (Measure of Current Status-Part A). We explored post-intervention changes using paired t-tests. RESULTS We obtained consent from 70.0% (21/30) of caregivers approached, of which 66.7% (14/21) had clinically significant anxiety and thus were eligible to participate (mean age=55.7 years, 64.3% female). Among enrolled caregivers, 71.4% (10/14) completed ≥ 50% of sessions. In semi-structured interviews, all participants found the intervention helpful and valued the ability to participate remotely via videoconference. Among caregivers who completed at least one session, 80.0% (8/10) completed all assessments and were included in analyses. Post-intervention, caregivers reported reduced anxiety symptoms (P=.02) and improved QoL (P=.03) and coping skills (P=.001). We found no significant change in depression, caregiving burden, or self-efficacy. CONCLUSION Our videoconference-based intervention is feasible and acceptable to caregivers. Participants reported significant improvements in anxiety symptoms, quality of life, and coping skills post-intervention, supporting further investigation of the intervention in a randomized controlled trial.

Sign in / Sign up

Export Citation Format

Share Document