Information Technology Audit Quality: An Investigation of the Impact of Individual and Organizational Factors

2020 ◽  
pp. 0000-0000
Author(s):  
M. Dale Stoel ◽  
Doug Havelka
Keyword(s):  
Information Technology ◽  
Audit Quality ◽  
Organizational Factors ◽  
Quality Factors ◽  
Factors Affecting ◽  
News Stories ◽  
Audit Planning ◽  
Additional Education ◽  
It Audit ◽  
The Impact

Major news stories demonstrate the importance and vulnerability of information technology (IT); highlighting the need to understand how to reduce risk. This study investigates the key factors affecting IT audit quality (ITAQ), focusing on individual auditor and organizational factors. We utilize multiple approaches to understand professionals' general perceptions of ITAQ and results from specific audits. Our results suggest that the importance of IT audit quality factors differs between participants' general perceptions and those reported for specific IT audit experiences. Participants' general perceptions indicated that the most important factors for ITAQ were auditors' knowledge and skills, specifically IT and business process knowledge. By comparison, actual audit experiences suggest organizational factors as more important, specifically audit planning and the auditor-client relationship. We believe these differences between general perceptions and reported results suggest a potential opportunity to improve ITAQ via additional education and upfront development of the audit teams and processes.

Structural Model of Service Quality Factors Affecting Loyalty Sustainability

2020 ◽  
Vol 11 (2) ◽  
Author(s):  
Eman Al-erqi ◽  
◽  
Mohd Lizam Mohd Diah ◽  
Najmaddin Abo Mosali ◽  
◽  
...  
Keyword(s):  
International Students ◽  
Service Quality ◽  
Goodness Of Fit ◽  
Structural Model ◽  
Quality Factors ◽  
Factors Affecting ◽  
Measurement Models ◽  
Confirmatory Factor ◽  
The University ◽  
The Impact

This study seeks to address the impact of service quality affecting international student's satisfaction towards loyalty tothe Universiti Tun Hussein Onn Malaysia(UTHM). The aim of thestudy is to develop relationship between service quality factor and loyalty to the university from the international students’ perspectives. The study adopted quantitative approach where data was collected through questionnaire survey and analysed statistically. A total of 246 responses were received and found to be valid. The model was developed and analysed using AMOS-SEM software. Confirmatory factor analysis (CFA) function of the software was to assessed the measurement models and found that all the models achieved goodness of fit. Then path analysis function was used to assessed structural model and found that service qualityfactors have a significant effect on the students’ satisfaction and thus affecting the loyaltyto the university. Hopefully the outcome form this study will benefit the university in providing services especially to the international students.

Is E-Learning a Pro-Active Response to, or Reaction to, Changes in Educational Policy and Patterns of Educational Demand?

2014 ◽  
pp. 253-267
Author(s):  
Allan M. Lawrence ◽  
Peter J. Short ◽  
Deborah Millar
Keyword(s):  
Higher Education ◽  
Educational Policy ◽  
Higher Education Institutions ◽  
Developed Countries ◽  
Quality Factors ◽  
Student Work ◽  
Factors Affecting ◽  
Educational Demand ◽  
E Learning ◽  
The Impact

This chapter reviews and investigates the models and acceptability of E-Learning to the emerging students markets for Higher Education Institutions (HEIs) from the More Developed Countries (MDCs) and seeks to evaluate the differing models of delivery from a practical and a socio-economic perspective. The research also investigates the impact of the shifts in population growth and the subsequent impact upon the levels of demand from students in Less Developed Countries (LDCs) for higher education. In addition, the logistical and quality factors affecting E-Learning are evaluated, looking at the aspects of academic rigour, plagiarism, and the methods of managing the originality and authenticity of student work. Similarly, the research looks at the viability of situations where the education provider may never physically meet the students through the exclusive use of VLEs, and the possible credibility issues that this may present to institutional and awarding body reputations.

scholarly journals Socioeconomic Factors Affecting Discharge Status of Patients with Uncomplicated Transsphenoidal Adenohypophysectomy

2018 ◽  
Vol 79 (05) ◽  
pp. 501-507
Author(s):  
Jennifer Villwock ◽  
Kevin Sykes ◽  
Roukoz Chamoun ◽  
D. Beahm ◽  
Chelsea Hamill
Keyword(s):  
Socioeconomic Factors ◽  
Private Insurance ◽  
Organizational Factors ◽  
Healthcare Research ◽  
Median Income ◽  
Factors Affecting ◽  
Discharge Disposition ◽  
Discharge Status ◽  
The Impact ◽  
Total Charges

Objectives The number of transsphenoidal adenohypophysectomies (TSAs) surgeries has grown significantly since 1993. While there has been an overall decreasing trend in length of stay (LOS), socioeconomic factors may impact hospitalization. This study explores the impact of socioeconomic factors on LOS and total charges in uncomplicated patients undergoing TSA. Design Retrospective cohort. Setting 2009 to 2013 Nationwide Inpatient Sample. Participants Patients undergoing TSA without medical complications. Main Outcomes Measures LOS and total charges. Results A total of 6,457 patients were identified, of which 17.2% had secreting tumors. Patients with secreting tumors stayed 2.95 days versus those with nonsecreting tumors stayed 3.26 days (p < 0.001). Discharge to other than self-care was the largest contributing variable for both subsets, increasing both LOS and total charges. Patient factors that drove longer LOS and increased total charges for both subsets included metropolitan domicile, having a lower median income, Hispanic ethnicity, and having an increased amount of Agency for Healthcare Research and Quality (AHRQ) comorbidity indices. Having private insurance predicted a shorter LOS and lower total charges. Conclusions These results demonstrate that, even without complications, patients can be delayed in their discharge. While several socioeconomic factors significantly predict LOS and charges, the discharge disposition ultimately has the greatest effect. This suggests that efforts should focus on improving organizational factors such as coordination with social work and outside facilities to decrease LOS and charges for this patient population.

Interrelationships of factors causing delays in the relocation of utilities

2016 ◽  
Vol 23 (3) ◽  
pp. 349-368 ◽  
Author(s):  
Aneetha Vilventhan ◽  
Satyanarayana N. Kalidindi
Keyword(s):  
Construction Projects ◽  
Cognitive Mapping ◽  
Organizational Factors ◽  
Mapping Technique ◽  
Critical Factors ◽  
Content Type ◽  
Factors Affecting ◽  
Lack Of Information ◽  
Underground Utilities ◽  
The Impact

Purpose – Relocation of utilities is a major source of delay in Indian infrastructure projects. This delay is particularly critical in road and bridge construction projects. The purpose of this paper is to identify the various factors and also the interrelationships between the factors which influence the delays in the relocation of utilities. Design/methodology/approach – Case studies were conducted on 11 road and bridge projects in India with varying levels of complexity and size. Factors causing relocation delays were identified using computer aided qualitative analysis methodology. Cognitive mapping technique was used to map the interrelationships between the factors and to identify the critical delay factors. Findings – Factors affecting delays were identified across two groups, namely, technical and organizational factors. The study offers insights into the kinds of interactions of factors that can lead to delays in a project. The critical factors causing delays were identified as slow response from utility agencies, difficulty in identification of underground utilities, lack of information on underground utilities and conflict between agencies. Research limitations/implications – The limitations of the study are that the interview respondents are not evenly distributed among the type of organizations which may have induced some bias in responses. The impact of the utility relocation delays on the overall project delay has to be detailed further. Practical implications – The interrelationships between factors has the potential to help the officials of highway department, contractors, utility agencies and others understand how various interactions/linkages of factors contributes to delays in utility relocations. Recommendations are provided for the practical use and to reduce the impact of delays. Originality/value – Utility relocation has received very little attention in the extant literature and this paper seeks to contribute to knowledge in this area by identifying the linkages between factors and the critical factors of utility relocation delays in India.

scholarly journals Assessing the Impact of Instructional Methods and Information Technology on Student Learning Styles

10.28945/2803 ◽  
2004 ◽  
Author(s):  
Poonam Kumar ◽  
Anil Kumar ◽  
Karl Smart
Keyword(s):  
Information Technology ◽  
Learning Styles ◽  
Student Learning ◽  
Instructional Methods ◽  
Independent Learning ◽  
College Level ◽  
Factors Affecting ◽  
Instructional Processes ◽  
The Impact ◽  
Student Learning Styles

In an era of increased accountability in assessing student learning outcomes, greater emphasis has been focused on factors that influence student learning. In this paper we examine the impact of instructional methods and information technology on student learning styles, all critical factors affecting student learning. A research framework that suggests the relationship of instructional processes and information technology to learning styles is proposed. Using the framework, pre-and post-tests based on the Grasha-Riechmann Student Learning Styles Scales were used to assess changes in student learning styles over the course of a semester in three college-level courses. Through specific instructional intervention coupled with collaborative projects and the use of course-management software, the results of the assessments showed a significant increase in students’ Collaborative, Participant, and Independent learning styles over the course of the semester. Implications for practice and additional research are suggested.

scholarly journals Auditor Integration of IT Specialist Input on Internal Control Issues: How a Weaker Team Identity Can Be Beneficial

2021 ◽  
Author(s):  
Cassandra Estep
Keyword(s):  
Information Technology ◽  
Social Identity ◽  
Financial Reporting ◽  
Internal Control ◽  
Social Identity Theory ◽  
Audit Quality ◽  
Identity Theory ◽  
Team Identity ◽  
The Impact ◽  
Insight Into

I investigate how auditors integrate information technology (IT) specialist input into internal control over financial reporting (ICFR) issue classifications. Given the ill-structured nature of evaluating ICFR issues and the impact of these issues on audit quality, combining knowledge from different perspectives is likely beneficial. Drawing on social identity theory, I predict and find that a weaker one-team identity between auditors and IT specialists yields benefits. Auditors with a weaker versus stronger team identity place more weight on IT specialist input for IT-related issues and differentially weight higher and lower quality input for non-IT issues. I also find that more severe ICFR issues drive the predicted results. My study provides insight into how team identity influences auditor integration of input from specialists. The implications of my study are of interest to researchers, regulators, and practitioners, especially as recent firm initiatives encourage a one-team view for auditors and IT specialists.

scholarly journals Investigating the reasons for failures and delays in R&D projects with the project management approach

2020 ◽  
Vol 1 (4) ◽  
pp. 319-334
Author(s):  
Saeed Ghorbani ◽  
◽  
Shayan Naghdi Khanachah ◽  
Keyword(s):  
Organizational Factors ◽  
Research Area ◽  
Influential Factors ◽  
Management Approach ◽  
Research Projects ◽  
Organizational Productivity ◽  
Factors Affecting ◽  
Effective Factors ◽  
The Subject ◽  
The Impact

Purpose: This study aimed to identify and investigate the reasons for failures and delays in R&D projects with an organizational productivity approach. Research methodology: In order to identify the most influential factors in the research area, a questionnaire with a Likert spectrum of five options was designed and distributed among the stakeholders of research projects. The questionnaire results were analyzed and 10 more effective factors were identified and solutions were used to improve the situation. Result: In the present study, after reviewing the background of the subject and reviewing previous studies, 149 factors affecting the failure and delay of projects were identified and after aggregating and summarizing the factors, a model was designed to classify the causes of delay in which 55 effective factors in two general categories. Intra-organizational and extra-organizational factors were examined. Limitations: This research only described Research-oriented organizations. Contribution: According to the analysis results regarding the more effective causes, problems and challenges related to each of the factors were studied and to reduce the impact of existing factors, various solutions and suggestions in the field of research variables using Expert opinion was provided.

Configurations of factors affecting triage decision-making

2018 ◽  
Vol 56 (10) ◽  
pp. 2148-2171 ◽  
Author(s):  
Cristina Ponsiglione ◽  
Adelaide Ippolito ◽  
Simonetta Primario ◽  
Giuseppe Zollo
Keyword(s):  
Decision Making ◽  
Comparative Analysis ◽  
Fuzzy Set ◽  
Qualitative Comparative Analysis ◽  
Organizational Factors ◽  
Public Hospitals ◽  
Content Type ◽  
Factors Affecting ◽  
Triage Decision ◽  
The Impact

Purpose The purpose of this paper is to explore the configuration of factors affecting the accuracy of triage decision-making. The contribution of the work is twofold: first, it develops a protocol for applying a fuzzy-set qualitative comparative analysis (fsQCA) in the context of triage decision-making, and second, it studies, through two pilot cases, the interplay between individual and organizational factors in determining the emergence of errors in different decisional situations. Design/methodology/approach The methodology adopted in this paper is the qualitative comparative analysis (QCA). The fuzzy-set variant of QCA (fsQCA) is implemented. The data set has been collected during field research carried out in the Emergency Departments (EDs) of two Italian public hospitals. Findings The results of this study show that the interplay between individual and contextual/organizational factors determines the emergence of errors in triage assessment. Furthermore, there are some regularities in the patterns discovered in each of the investigated organizational contexts. These findings suggest that we should avoid isolating individual factors from the context in which nurses make their decisions. Originality/value Previous research on triage has mainly explored the impact of homogeneous groups of factors on the accuracy of the triage process, without considering the complexity of the phenomenon under investigation. This study outlines the need to consider the not-linear relationships among different factors in the study of triage’s decision-making. The definition and implementation of a protocol to apply fsQCA to the triage process in EDs further contributes to the originality of the research.

Auditors’ and accounting educators’ perceptions of accounting education gaps and audit quality in Egypt

2017 ◽  
Vol 7 (3) ◽  
pp. 337-351 ◽  
Author(s):  
Ahmed Anis
Keyword(s):  
Information Technology ◽  
Critical Thinking ◽  
Audit Quality ◽  
Accounting Education ◽  
Managerial Accounting ◽  
Problem Solving Skills ◽  
Content Type ◽  
Education Gaps ◽  
The Impact ◽  
Accounting Graduates

Purpose The purpose of this paper is to explore the auditors’ and accounting educators’ perceptions of accounting education gaps and their impact on audit quality in Egypt. Design/methodology/approach Data were collected using a survey of auditors and accounting educators in Egypt. Findings The findings indicate a significant negative relationship between deficiencies in specific skills – namely, decision making, information technology, critical thinking, legal knowledge, problem-solving skills, ethical behavior, ambiguity tolerance, presentation skills, written communication, and cost and managerial accounting skills – and audit quality. Research limitations/implications The results provide an auditing professionals’ market perspective of the development of students’ skills in the Egyptian higher education system. Specifically, this research provides insights into what skills auditing firms look for and how much these skills differ from those currently developed by public business schools in Egypt. Practical implications The results help auditing firms that want to work in the Egyptian market to identify the training needs for entry-level positions. Specifically, accounting graduates from public schools will need training in critical thinking skills, information technology, and writing and communication skills. Originality/value This study extends the accounting literature on the relationship between attributes of accounting graduates and audit quality by examining the impact of accounting graduates’ skills development and audit quality in Egypt.

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