XBRL Implementation: A Field Investigation to Identify Research Opportunities

2012 ◽  
Vol 26 (1) ◽  
pp. 169-197 ◽  
Author(s):  
Diane J. Janvrin ◽  
Won Gyun No
Keyword(s):  
Field Investigation ◽  
Securities And Exchange Commission ◽  
Data Availability ◽  
Future Research ◽  
Management Support ◽  
Research Opportunities ◽  
Publicly Traded Companies ◽  
Current Implementation ◽  
Implementation Approach ◽  
And Control

ABSTRACT The Securities and Exchange Commission (SEC) recently mandated that publicly traded companies furnish their financial statements in XBRL format. However, researchers and practitioners question whether companies are adequately prepared to implement XBRL, and whether software tools and guidance exist to lead preparers through the process of creating XBRL-related documents. This paper describes how early mandate adopters implemented XBRL reporting. Four themes emerged from our analysis: management support and involvement, implementation approach, organizational readiness or expertise, and control over the XBRL reporting process. Our study contributes to a more complete understanding of how companies implement XBRL by providing a basis for accounting researchers to identify current implementation issues and future research opportunities. Furthermore, we provide educators with a characterization of how companies implement XBRL, thereby facilitating their classroom coverage of this important topic. Data Availability:  Data used in this study are available from the authors upon request.

Do Former Audit Firm Partners on Audit Committees Procure Greater Nonaudit Services from the Auditor?

2012 ◽  
Vol 88 (1) ◽  
pp. 297-326 ◽  
Author(s):  
Vic Naiker ◽  
Divesh S. Sharma ◽  
Vineeta D. Sharma
Keyword(s):  
Audit Committee ◽  
Auditor Independence ◽  
Securities And Exchange Commission ◽  
Data Availability ◽  
Audit Committees ◽  
Future Research ◽  
Corporate Boards ◽  
Audit Firm ◽  
Sarbanes Oxley ◽  
Nonaudit Services

ABSTRACT: To address potential threats to auditor independence, the Sarbanes-Oxley Act of 2002 (SOX) requires the audit committee to pre-approve nonaudit services (NAS) procured from the auditor. However, the presence of a former audit firm partner (FAP) affiliated with the current auditor on the audit committee could undermine the audit committee's due diligence over the NAS pre-approval process. To alleviate such concerns, the Securities and Exchange Commission approved a three-year “cooling-off” period for appointing audit firm alumni as independent directors. Our analyses show that the presence of both affiliated and unaffiliated FAPs on audit committees does not lead to greater NAS procured from the auditor; rather, FAPs reduce NAS procured from the auditor. Moreover, NAS decline significantly following the appointment of FAPs to the audit committee. Further tests suggest the three-year cooling-off period may not be warranted and deserves further investigation. Our study raises important implications for regulators, policy makers, corporate boards, and future research. Data Availability: Data are publicly available from sources identified in the text.

mHealth Environments for Chronic Disease Management

2019 ◽  
pp. 659-677
Author(s):  
Eleni I. Georga ◽  
Athanasios N. Papadopoulos ◽  
Dimitrios I. Fotiadis
Keyword(s):  
Future Research ◽  
Chronic Obstructive ◽  
Management Support ◽  
Monitoring And Control ◽  
Medical Systems ◽  
Obstructive Pulmonary Disease ◽  
Self Monitoring ◽  
Future Research Directions ◽  
Wearable Medical ◽  
And Control

The management of chronic diseases requires the continuous monitoring and control of an extensive set of medical and lifestyle parameters affecting the health status of patients. The purpose of this chapter is to present an overview of the state of the art in wearable medical systems and mobile self-management support interventions in the daily care of Chronic Obstructive Pulmonary Disease (COPD) and Type 1 and Type 2 diabetes. In both cases, research and commercial approaches to the integration of specialized sensors in a wearable smart module are presented and their ability to provide real-time estimations for crucial parameters is emphasized. Moreover, special emphasis is placed on mobile self-monitoring applications which are progressively enhanced with decision support, pattern recognition and predictive capabilities which can be used by the patient. The way in which mobile health technology can improve health outcomes is discussed and future research directions are described.

mHealth Environments for Chronic Disease Management

2017 ◽  
pp. 821-839
Author(s):  
Eleni I. Georga ◽  
Athanasios N. Papadopoulos ◽  
Dimitrios I. Fotiadis
Keyword(s):  
Future Research ◽  
Chronic Obstructive ◽  
Management Support ◽  
Monitoring And Control ◽  
Medical Systems ◽  
Obstructive Pulmonary Disease ◽  
Self Monitoring ◽  
Future Research Directions ◽  
Wearable Medical ◽  
And Control

The management of chronic diseases requires the continuous monitoring and control of an extensive set of medical and lifestyle parameters affecting the health status of patients. The purpose of this chapter is to present an overview of the state of the art in wearable medical systems and mobile self-management support interventions in the daily care of Chronic Obstructive Pulmonary Disease (COPD) and Type 1 and Type 2 diabetes. In both cases, research and commercial approaches to the integration of specialized sensors in a wearable smart module are presented and their ability to provide real-time estimations for crucial parameters is emphasized. Moreover, special emphasis is placed on mobile self-monitoring applications which are progressively enhanced with decision support, pattern recognition and predictive capabilities which can be used by the patient. The way in which mobile health technology can improve health outcomes is discussed and future research directions are described.

mHealth Environments for Chronic Disease Management

2016 ◽  
pp. 518-535 ◽  
Author(s):  
Eleni I. Georga ◽  
Athanasios N. Papadopoulos ◽  
Dimitrios I. Fotiadis
Keyword(s):  
Future Research ◽  
Chronic Obstructive ◽  
Management Support ◽  
Monitoring And Control ◽  
Medical Systems ◽  
Obstructive Pulmonary Disease ◽  
Self Monitoring ◽  
Future Research Directions ◽  
Wearable Medical ◽  
And Control

The management of chronic diseases requires the continuous monitoring and control of an extensive set of medical and lifestyle parameters affecting the health status of patients. The purpose of this chapter is to present an overview of the state of the art in wearable medical systems and mobile self-management support interventions in the daily care of Chronic Obstructive Pulmonary Disease (COPD) and Type 1 and Type 2 diabetes. In both cases, research and commercial approaches to the integration of specialized sensors in a wearable smart module are presented and their ability to provide real-time estimations for crucial parameters is emphasized. Moreover, special emphasis is placed on mobile self-monitoring applications which are progressively enhanced with decision support, pattern recognition and predictive capabilities which can be used by the patient. The way in which mobile health technology can improve health outcomes is discussed and future research directions are described.

scholarly journals Barriers and enablers to implementing ‘DEALTS2’ simulation-based train-the–trainer dementia training programme in hospital settings across England: a qualitative study

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Michelle Heward ◽  
Michele Board ◽  
Ashley Spriggs ◽  
Dina Blagden ◽  
Jane Murphy
Keyword(s):  
Clinical Practice ◽  
Acute Care ◽  
Teaching Practice ◽  
Future Research ◽  
Management Support ◽  
Implementation Barriers ◽  
Train The Trainer ◽  
Barriers And Enablers ◽  
People With Dementia ◽  
Implementation Approach

Abstract Background Despite approaches to provide effective dementia training in acute care settings, little is known about the barriers and enablers to implement and embed learning into practice. We were commissioned by Health Education England to develop and evaluate a new dementia training intervention ‘Dementia Education And Learning Through Simulation 2’ (DEALTS2), an innovative simulation toolkit to support delivery of dementia training in acute care across England. This study aimed to explore barriers and enablers experienced by trainers implementing DEALTS2 and extent to which it impacted on delivery of training and staff clinical practice. Methods We conducted twelve one-day DEALTS2 train-the-trainer (TTT) workshops across England in 2017 for National Health Service Trust staff employed in dementia training roles (n = 199 trainers); each receiving a simulation toolkit. Qualitative data were collected through telephone interviews 6–8 months after TTT workshops with 17 of the trainers. Open ended questions informed by the Kirkpatrick model enabled exploration of implementation barriers, enablers, and impact on practice. Results Thematic analysis revealed six themes: four identified interrelated factors that influenced implementation of DEALTS2; and two outlined trainers perceived impact on training delivery and staff clinical practice, respectively: (i) flexible simulation and implementation approach (ii) management support and adequate resources (iii) time to deliver training effectively (iv) trainer personal confidence and motivation (v) trainers enriched dementia teaching practice (vi) staff perceived to have enhanced approach to dementia care. Trainers valued the DEALTS2 TTT workshops and adaptability of the simulation toolkit. Those supported by management with adequate resources and time to deliver effective dementia training, were likely to implement DEALTS2. Trainers described positive impacts on their teaching practice; and perceived staff had enhanced their approach to caring for people with dementia. Conclusions Trainers explained individual and organisational barriers and enablers during implementation of DEALTS2. The flexible simulation and implementation approach were key to supporting adherence of DEALTS2. To ensure wider implementation of DEALTS2 nationally, Trusts need to allocate appropriate time to deliver effective dementia training. Future research should measure staff behaviour change, patient perspectives of the intervention, and whether and how DEALTS2 has improved health and care outcomes.

Motivating Compliance: Firm Response to Mandatory Disclosure Policies

2018 ◽  
Vol 32 (2) ◽  
pp. 103-119
Author(s):  
Colleen M. Boland ◽  
Chris E. Hogan ◽  
Marilyn F. Johnson
Keyword(s):  
Conflict Of Interest ◽  
Low Cost ◽  
Cost Effective ◽  
Data Availability ◽  
Policy Adoption ◽  
Future Research ◽  
Regulated Firms ◽  
Firm Response ◽  
Disclosure Rules ◽  
The Impact

SYNOPSIS Mandatory existence disclosure rules require an organization to disclose a policy's existence, but not its content. We examine policy adoption frequencies in the year immediately after the IRS required mandatory existence disclosure by nonprofits of various governance policies. We also examine adoption frequencies in the year of the subsequent change from mandatory existence disclosure to a disclose-and-explain regime that required supplemental disclosures about the content and implementation of conflict of interest policies. Our results suggest that in areas where there is unclear regulatory authority, mandatory existence disclosure is an effective and low cost regulatory device for encouraging the adoption of policies desired by regulators, provided those policies are cost-effective for regulated firms to implement. In addition, we find that disclose-and-explain regulatory regimes provide stronger incentives for policy adoption than do mandatory existence disclosure regimes and also discourage “check the box” behavior. Future research should examine the impact of mandatory existence disclosure rules in the year that the regulation is implemented. Data Availability: Data are available from sources cited in the text.

Dysfunctional Behavior in Organizations: Insights from the Management Control Literature

2017 ◽  
Vol 37 (4) ◽  
pp. 117-141 ◽  
Author(s):  
Krista Fiolleau ◽  
Theresa Libby ◽  
Linda Thorne
Keyword(s):  
Risk Factors ◽  
Internal Control ◽  
Management Control ◽  
Future Research ◽  
Fraud Triangle ◽  
Audit Risk ◽  
Research Opportunities ◽  
Dysfunctional Behavior ◽  
Research Questions ◽  
Published Research

SUMMARY As the scope of the audit continues to broaden (Cohen, Krishnamoorthy, and Wright 2017), research questions in management control and internal control are beginning to overlap. Even so, there is little overlap between these fields in terms of published research to date. The purpose of this paper is to take a step in bridging the gap between the management control and the internal control literatures. We survey relevant findings from the extant management control literature published between 2003 and 2016 on dysfunctional behavior and the ways in which it might be mitigated. We then use the fraud triangle as an organizing framework to consider how the management control literature might help to address audit risk factors identified in SAS 99/AU SEC 316 (AICPA 2002). The outcome of our analysis is meant to identify and classify the extant management control literature of relevance to research on internal control in a manner that researchers new to the management control literature will find accessible. We conclude with a set of future research opportunities that can help to broaden the scope of current research in internal control.

scholarly journals Social exclusion increases the executive function of attention networks

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Huoyin Zhang ◽  
Shiyunmeng Zhang ◽  
Jiachen Lu ◽  
Yi Lei ◽  
Hong Li
Keyword(s):  
Social Exclusion ◽  
Executive Control ◽  
Brain Regions ◽  
Negative Influence ◽  
Future Research ◽  
Research Attention ◽  
Attention Network ◽  
Attention Networks ◽  
The Social ◽  
And Control

AbstractPrevious studies in humans have shown that brain regions activating social exclusion overlap with those related to attention. However, in the context of social exclusion, how does behavioral monitoring affect individual behavior? In this study, we used the Cyberball game to induce the social exclusion effect in a group of participants. To explore the influence of social exclusion on the attention network, we administered the Attention Network Test (ANT) and compared results for the three subsystems of the attention network (orienting, alerting, and executive control) between exclusion (N = 60) and inclusion (N = 60) groups. Compared with the inclusion group, the exclusion group showed shorter overall response time and better executive control performance, but no significant differences in orienting or alerting. The excluded individuals showed a stronger ability to detect and control conflicts. It appears that social exclusion does not always exert a negative influence on individuals. In future research, attention to network can be used as indicators of social exclusion. This may further reveal how social exclusion affects individuals' psychosomatic mechanisms.

scholarly journals The use of Qualitative Comparative Analysis (QCA) to address causality in complex systems: a systematic review of research on public health interventions

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Benjamin Hanckel ◽  
Mark Petticrew ◽  
James Thomas ◽  
Judith Green
Keyword(s):  
Public Health ◽  
Comparative Analysis ◽  
Complex Systems ◽  
Qualitative Comparative Analysis ◽  
Complex Interventions ◽  
Health Interventions ◽  
Data Availability ◽  
Future Research ◽  
Public Health Interventions ◽  
Minimum Criteria

Abstract Background Qualitative Comparative Analysis (QCA) is a method for identifying the configurations of conditions that lead to specific outcomes. Given its potential for providing evidence of causality in complex systems, QCA is increasingly used in evaluative research to examine the uptake or impacts of public health interventions. We map this emerging field, assessing the strengths and weaknesses of QCA approaches identified in published studies, and identify implications for future research and reporting. Methods PubMed, Scopus and Web of Science were systematically searched for peer-reviewed studies published in English up to December 2019 that had used QCA methods to identify the conditions associated with the uptake and/or effectiveness of interventions for public health. Data relating to the interventions studied (settings/level of intervention/populations), methods (type of QCA, case level, source of data, other methods used) and reported strengths and weaknesses of QCA were extracted and synthesised narratively. Results The search identified 1384 papers, of which 27 (describing 26 studies) met the inclusion criteria. Interventions evaluated ranged across: nutrition/obesity (n = 8); physical activity (n = 4); health inequalities (n = 3); mental health (n = 2); community engagement (n = 3); chronic condition management (n = 3); vaccine adoption or implementation (n = 2); programme implementation (n = 3); breastfeeding (n = 2), and general population health (n = 1). The majority of studies (n = 24) were of interventions solely or predominantly in high income countries. Key strengths reported were that QCA provides a method for addressing causal complexity; and that it provides a systematic approach for understanding the mechanisms at work in implementation across contexts. Weaknesses reported related to data availability limitations, especially on ineffective interventions. The majority of papers demonstrated good knowledge of cases, and justification of case selection, but other criteria of methodological quality were less comprehensively met. Conclusion QCA is a promising approach for addressing the role of context in complex interventions, and for identifying causal configurations of conditions that predict implementation and/or outcomes when there is sufficiently detailed understanding of a series of comparable cases. As the use of QCA in evaluative health research increases, there may be a need to develop advice for public health researchers and journals on minimum criteria for quality and reporting.

Sign in / Sign up

Export Citation Format

Share Document