International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities

2016 ◽  
Vol 35 (3) ◽  
pp. 1-32 ◽  
Author(s):  
Roger Simnett ◽  
Elizabeth Carson ◽  
Ann Vanstraelen
Keyword(s):  
Audit Quality ◽  
Research Trends ◽  
Data Sources ◽  
Quality Data ◽  
Research Articles ◽  
Future Research ◽  
Evidence Based ◽  
Methodological Issues ◽  
Comprehensive Review ◽  
Support Evidence

SUMMARY We present a comprehensive review of the 130 international archival auditing and assurance research articles that were published in eight leading accounting and auditing journals for 1995–2014. In order to support evidence-based international standard setting and regulation, and to identify what has been learned to date, we map this research to the International Auditing and Assurance Standards Board's (IAASB) Framework for Audit Quality. For the areas that have been well researched, we provide a summary of the findings and outline how they can inform standard setters and regulators. We also observe a significant evolution in international archival research over the 20 years of our study, as evidenced by the measures of audit quality, data sources used, and approaches used to address endogeneity concerns. Finally, we identify some challenges in undertaking international archival auditing and assurance research and identify opportunities for future research. Our review is of interest to researchers, practitioners, and standard setters/regulators involved in international auditing and assurance activities.

Twenty-Five-Year Overview of Experimental Auditing Research: Trends and Links to Audit Quality

2018 ◽  
Vol 30 (2) ◽  
pp. 55-76 ◽  
Author(s):  
Roger Simnett ◽  
Ken T. Trotman
Keyword(s):  
Data Collection ◽  
Experimental Research ◽  
Audit Quality ◽  
Research Trends ◽  
Evidence Based ◽  
Research Papers ◽  
Processing Stage ◽  
Key Issues ◽  
Support Evidence ◽  
Leading Journals

ABSTRACT We examine 468 experimental auditing research papers that were published in ten leading accounting and auditing journals from 1991–2015 to address three key issues. First, we consider the trends in experimental auditing research and find that while the total number of papers published in the leading journals has expanded, the percentage of experimental auditing papers has decreased substantially. Second, in order to support evidence-based standard-setting and regulation, and to identify the audit quality issues that have been addressed, we map this research to the IAASB Framework for Audit Quality. We find that the majority of studies have concentrated on the processing stage of the Framework and at both the engagement and firm levels. Third, breaking our period of study into five five-year blocks, we observe a significant evolution in experimental research over the 25 years of our study, as evidenced by trends in the topics examined, types of participants used, and data collection approaches used.

Trends in Blockchain Technologies

2022 ◽  
pp. 208-238
Author(s):  
Mariacarmela Passarelli ◽  
Alfio Cariola ◽  
Giuseppe Bongiorno
Keyword(s):  
Intellectual Property ◽  
Bibliometric Analysis ◽  
Research Trends ◽  
Future Research ◽  
Evidence Based ◽  
Scientific Communities ◽  
Blockchain Technology ◽  
Current State ◽  
Barriers And Challenges

The aim of this work is to investigate emerging research trends and propose an evidence-based roadmap for encouraging further research into the management of blockchain technology. A bibliometric analysis is proposed, with a focus on intellectual property (IP) issues, in the field of blockchain technology. Then, the study highlights the main benefits that blockchain provides as well as the main difficulties, barriers, and challenges that emerge from the literature. The present study provides a reference for scientific communities to understand the current state of blockchain technology, thereby contributing to future research in the area. Moreover, it offers industrial implications and recommendations for entrepreneurs, managers, and practitioners.

scholarly journals What do we need to know? Data sources to support evidence-based decisions using health technology assessment in Ghana

2020 ◽  
Vol 18 (1) ◽  
Author(s):  
Samantha A. Hollingworth ◽  
Laura Downey ◽  
Francis J. Ruiz ◽  
Emmanuel Odame ◽  
Lydia Dsane-Selby ◽  
...  
Keyword(s):  
Health Technology Assessment ◽  
Technology Assessment ◽  
Health Technology ◽  
Data Sources ◽  
Evidence Based ◽  
Support Evidence

scholarly journals Phylogenomic and mitogenomic data can accelerate inventorying of tropical beetles during the current biodiversity crisis

2021 ◽  
Author(s):  
Michal Motyka ◽  
Dominik Kusy ◽  
Matej Bocek ◽  
Renata Bilkova ◽  
Ladislav Bocak
Keyword(s):  
Phylogenetic Diversity ◽  
Field Research ◽  
Distribution Patterns ◽  
Future Research ◽  
Evidence Based ◽  
Biodiversity Crisis ◽  
Putative Species ◽  
Α Diversity ◽  
Very High ◽  
Support Evidence

Conservation efforts must be evidence-based, so rapid and economically feasible methods should be used to quantify diversity and distribution patterns. We have attempted to overcome current impediments to the gathering of biodiversity data by using integrative phylogenomic and three mtDNA fragment analyses. As a model, we sequenced the Metriorrhynchini beetle fauna, sampled from ~700 localities in three continents. The species-rich dataset included ~6,500 terminals, >2,300 putative species, more than a half of them unknown to science. The phylogenomic backbone enabled the integrative delimitation of robustly defined natural units that will inform future research. Using constrained mtDNA analysis, we identified the spatial structure of α-diversity, very high species-level endemism, a biodiversity hotspot in New Guinea, and high phylogenetic diversity in the Sundaland. We suggest that ~20 person months of focused field research and subsequent laboratory and bioinformatic workflow steps would substantially accelerate the inventorying of any hyperdiverse tropical group with several thousand species. The outcome would be a scaffold for the incorporation of further data. The database of sequences could set a benchmark for the spatiotemporal evaluation of biodiversity, would support evidence-based conservation planning, and would provide a robust framework for systematic, biogeographic, and evolutionary studies.

Rethinking Older Adult Murder Victims: Looking Back at 25 Years of Homicide Studies to Inform Future Research Needs

2021 ◽  
pp. 108876792110469
Author(s):  
Lynn A. Addington
Keyword(s):  
Older Adults ◽  
Future Research ◽  
Evidence Based ◽  
Research Needs ◽  
Methodological Issues ◽  
Demographic Shift ◽  
Baby Boomer Generation ◽  
The Past ◽  
Current State ◽  
Murder Victims

Over the past 25 years, homicide researchers have largely ignored older adults. This pattern continues even in light of the ongoing demographic shift associated with the aging baby boomer generation. This article reflects on the current state of the literature and discusses areas in need of attention. Future research needs can be categorized into substantive and methodological issues. The insights gained by exploring these topics can generate nuanced explanations for fatal violence against older adults and support future evidence-based prevention policies.

Conducting Online Healthcare Research With Open-Ended Questions in the Age of COVID-19: A Critical Review

2021 ◽  
pp. RTNP-D-20-00160
Author(s):  
Hyacinth O. Ukuhor
Keyword(s):  
Data Collection ◽  
Internet Use ◽  
Healthcare Research ◽  
Internet Research ◽  
Flow Diagram ◽  
Quality Data ◽  
Future Research ◽  
Online Research ◽  
Methodological Issues ◽  
Quality Of Data

BackgroundWorldwide, there is a remarkable increase in Internet use, with a current penetration rate of 62%. This widespread Internet use and the global coronavirus disease (COVID-19) preventive measures provide opportunities for data collection using the Internet in healthcare research. No recent studies have been conducted regarding the methodological issues of asynchronous Internet research that employed opened-ended questions to explore providers’ and patients’ experiences.PurposeThis study utilizes prior research to explore methodological issues that affect online research using open-ended questions to obtain health data.MethodsThe electronic databases searched were PubMed, CINAHL, and full-text Ovid. Reference lists and the Journal of Medical Internet Research were manually searched. The search strategy was based on the PRISMA flow diagram. Articles published between January 2003 and May 2020 were searched. Inclusion criteria were asynchronous online researcher-led studies that used open-ended questions to explore healthcare issues. Methodological issues were extracted from the selected studies.ResultsThe evidence suggests that factors such as technical/website study/survey design issues, smartphone study applications, use of reminders, incentives, overrecruiting participants, using a combination of asynchronous and synchronous methods, trustworthiness, ethical and security issues affect the quality of data obtained in online health research.Implications for PracticeAsynchronous online research methods with open-ended questions could be used to collect high-quality data from patients, healthcare providers, and other participants in self-isolation, quarantine, and in diverse locations. However, researchers should be aware of the identified methodological issues. Future research could explore methodological issues and data quality in combined asynchronous and synchronous data collection methods.

scholarly journals New Product Development Method Trends and Future Research

2021 ◽  
Vol 23 (1) ◽  
pp. 11-24
Author(s):  
Muhammad Shodiq Abdul Khannan ◽  
Alva Edi Tontowi ◽  
Muhammad Kusumawan Herliansyah ◽  
Andi Sudiarso
Keyword(s):  
Product Development ◽  
New Product Development ◽  
Consumer Preferences ◽  
New Product ◽  
Research Trends ◽  
Future Research ◽  
Literature Study ◽  
Comprehensive Review ◽  
Development Method ◽  
Survey Paper

Research on new product development (NPD) has led to tools, methods, models, and frameworks that enable researchers to develop better products. However, a comprehensive review of the methods, models and frameworks related to NPD is lacking. This literature study aims to identify research trends, methods, and frameworks used in NPD between 2010 and 2019. A systematic literature review is conducted by developing a structured research protocol. An analysis of 50 selected papers shows that research on NPD can be categorized into 15 conceptual papers, six review papers, 28 case studies, and one survey paper. This paper provides an overview of each tool and presents future research opportunities. This paper concludes that future research can be directed toward combining several methods to design products that satisfy consumer desires with shorter design times, aspects of NPD collaboration, and aspects of changing consumer preferences.

scholarly journals Trends in governance research and the gender perspective for reducing deforestation: A bibliometric analysis

2021 ◽  
Vol 905 (1) ◽  
pp. 012106
Author(s):  
A Nurdin ◽  
I D A Nurhaeni ◽  
D G Suharto
Keyword(s):  
Literature Review ◽  
Bibliometric Analysis ◽  
High Potential ◽  
Data Sources ◽  
Future Research ◽  
Analysis Tool ◽  
Gender Analysis ◽  
Gender Perspective ◽  
Comprehensive Review ◽  
Vos Viewer

Abstract Governance with a gender perspective is very crucial in reducing deforestation. The existing policy is insufficient for addressing increasingly complex issues in forestry. To promote studies on Deforestation in relation to Gender and Governance (DGG), it is important to have comprehensive review that has the ability to provide an overview of the current research and identify future research. This article is a bibliometric analysis using VOS viewer application to identify and explore DGG research with data sources from Scopus. A total of 467 publications from 1995 to 2021 were obtained for analysis. The findings showed that there had been an increase in DGG research, and about 84 countries were involved in this study. There shifts in themes and diversity themes in research in each country, indicating that DGG research has changed with the scale of research that is developing gradually. Deforestation, gender and governance issues have captured the attention of world leaders especially since the SDGs were established in 2015, so it can be concluded that DGG research has high potential to be developed in the future. We suggest DGG research by conducting an in-depth literature review, for example by using a gender analysis tool.

scholarly journals Nasal Septal Deviations: A Systematic Review of Classification Systems

2016 ◽  
Vol 2016 ◽  
pp. 1-8 ◽  
Author(s):  
Jeffrey Teixeira ◽  
Victor Certal ◽  
Edward T. Chang ◽  
Macario Camacho
Keyword(s):  
Systematic Review ◽  
Septal Deviation ◽  
Classification Systems ◽  
Data Sources ◽  
Future Research ◽  
International Literature ◽  
Imaging Studies ◽  
Eligibility Criteria ◽  
Comprehensive Review ◽  
Nasal Septal Deviations

Objective. To systematically review the international literature for internal nasal septal deviation classification systems and summarize them for clinical and research purposes. Data Sources. Four databases (including PubMed/MEDLINE) were systematically searched through December 16, 2015. Methods. Systematic review, adhering to PRISMA. Results. After removal of duplicates, this study screened 952 articles for relevance. A final comprehensive review of 50 articles identified that 15 of these articles met the eligibility criteria. The classification systems defined in these articles included C-shaped, S-shaped, reverse C-shaped, and reverse S-shaped descriptions of the septal deviation in both the cephalocaudal and anteroposterior dimensions. Additional studies reported use of computed tomography and categorized deviation based on predefined locations. Three studies graded the severity of septal deviations based on the amount of deflection. The systems defined in the literature also included an evaluation of nasal septal spurs and perforations. Conclusion. This systematic review ascertained that the majority of the currently published classification systems for internal nasal septal deviations can be summarized by C-shaped or reverse C-shaped, as well as S-shaped or reverse S-shaped deviations in the anteroposterior and cephalocaudal dimensions. For imaging studies, predefined points have been defined along the septum. Common terminology can facilitate future research.

scholarly journals Phylogenomic and mitogenomic data can accelerate inventorying of tropical beetles during the current biodiversity crisis

eLife ◽  
2021 ◽  
Vol 10 ◽  
Author(s):  
Michal Motyka ◽  
Dominik Kusy ◽  
Matej Bocek ◽  
Renata Bilkova ◽  
Ladislav Bocak
Keyword(s):  
Field Research ◽  
Distribution Patterns ◽  
Future Research ◽  
Evidence Based ◽  
Ecological Studies ◽  
Biodiversity Data ◽  
Biodiversity Crisis ◽  
Putative Species ◽  
Very High ◽  
Support Evidence

Conservation efforts must be evidence-based, so rapid and economically feasible methods should be used to quantify diversity and distribution patterns. We have attempted to overcome current impediments to the gathering of biodiversity data by using integrative phylogenomic and three mtDNA fragment analyses. As a model, we sequenced the Metriorrhynchini beetle fauna, sampled from ~700 localities in three continents. The species-rich dataset included ~6,500 terminals, ~1,850 putative species delimited at 5% uncorrected pairwise threshold, possibly ~1,000 of them unknown to science. Neither type of data could alone answer our questions on biodiversity and phylogeny. The phylogenomic backbone enabled the integrative delimitation of robustly defined natural genus-group units that will inform future research. Using constrained mtDNA analysis, we identified the spatial structure of species diversity, very high species-level endemism, and a biodiversity hotspot in New Guinea. We suggest that focused field research and subsequent laboratory and bioinformatic workflow steps would substantially accelerate the inventorying of any hyperdiverse tropical group with several thousand species. The outcome would be a scaffold for the incorporation of further data from environmental sequencing and ecological studies. The database of sequences could set a benchmark for the spatiotemporal evaluation of biodiversity, would support evidence-based conservation planning, and would provide a robust framework for systematic, biogeographic, and evolutionary studies.

Sign in / Sign up

Export Citation Format

Share Document