Continuous Online Auditing: A Program of Research

1999 ◽  
Vol 13 (2) ◽  
pp. 87-103 ◽  
Author(s):  
Alexander Kogan ◽  
Ephraim F. Sudit ◽  
Miklos A. Vasarhelyi
Keyword(s):  
Research Agenda ◽  
Business Processes ◽  
Computer Networking ◽  
Future Research ◽  
Continuous Auditing ◽  
Research Issues ◽  
Factors Affecting ◽  
Online System ◽  
Short Period ◽  
Widespread Availability

The progressive computerization of business processes and widespread availability of computer networking make it possible to dramatically increase the frequency of periodic audits by redesigning the auditing architecture around Continuous Online Auditing (COA). Continuous auditing is viewed here as a type of auditing that produces audit results simultaneously with, or a short period of time after, the occurrence of relevant events. It is arguable that continuous auditing can be implemented only as an online system, i.e., a system that is permanently connected through computer networking to both auditees and auditors. This article proposes a research agenda for the emerging field of COA. First, the history, institutional background, feasibility of and some experiences in COA are briefly reviewed. Thereafter, a number of research issues relating to the architecture of COA, factors affecting the use of COA, and the major consequences of COA are presented. Finally, a selected number of research issues are highlighted as priorities for future research in COA.

Economic Sanctions in Flux: Enduring Challenges, New Policies, and Defining the Future Research Agenda

2020 ◽  
Vol 21 (4) ◽  
pp. 438-477
Author(s):  
Bryan R Early ◽  
Menevis Cilizoglu
Keyword(s):  
Research Agenda ◽  
State Of The Art ◽  
Economic Sanctions ◽  
Future Research ◽  
Factors Affecting ◽  
The Past ◽  
Future Research Agenda ◽  
Policy Tool ◽  
Wide Range ◽  
New Policies

Abstract Policymakers employ economic sanctions to deal with a wide range of international challenges, making them an indispensable foreign policy tool. While scholarship on sanctions has tended to focus on the factors affecting their success, newer research programs have emerged that explore the reasons for why sanctions are threatened and initiated, the ways they are designed and enforced, and their consequences. This scholarship has yielded a wealth of new insights into how economic sanctions work, but most of those insights are based on sanctions observations from the 20th Century. The ways that policymakers employ sanctions have fundamentally changed over the past two decades, though, raising concerns about whether historically derived insights are still relevant to contemporary sanctions policies. In this forum, the contributors discuss the scholarly and policy-relevant insights of existing research on sanctions and then explore what gaps remain in our knowledge and new trends in sanctions policymaking. This forum will inform readers on the state of the art in sanctions research and propose avenues for future research.

scholarly journals Data Placement in Era of Cloud Computing: a Survey, Taxonomy and Open Research Issues

2019 ◽  
Vol 20 (2) ◽  
pp. 377-398 ◽  
Author(s):  
Avinash Kaur ◽  
Pooja Gupta ◽  
Manpreet Singh ◽  
Anand Nayyar
Keyword(s):  
Cloud Computing ◽  
Workflow Management ◽  
Data Placement ◽  
Future Research ◽  
Research Directions ◽  
Research Issues ◽  
Cloud Computing Environment ◽  
Factors Affecting ◽  
Complete Survey ◽  
Future Research Directions

In cloud computing, data placement is a critical operation performed as part of workflow management and aims to find the best physical machine to place the data. It has direct impact on performance, cost and execution time of workflows. Number of data placement algorithms is designed in cloud computing environment that aimed to improve various factors affecting the workflows and their execution including the movement of data among data centers. This paper provides a complete survey and analyses of existing data placement schemes proposed in literature for cloud computing. Further, it classifies data placement schemes based on their assess capabilities and objectives. Further objectives and properties of data placement schemes are compared. Finally future research directions are provided with concluding remarks.

Family firms and collaborative innovation: present debates and future research

2018 ◽  
Vol 21 (2) ◽  
pp. 334-358 ◽  
Author(s):  
Barbara Bigliardi ◽  
Francesco Galati
Keyword(s):  
Systematic Review ◽  
Research Agenda ◽  
Family Firms ◽  
Future Research ◽  
Content Type ◽  
Factors Affecting ◽  
Future Research Agenda ◽  
Collaborative Innovation ◽  
Relevant Topic ◽  
Definition Of

Purpose The purpose of this paper is threefold: first, to identify the unique characteristics of family firms in terms of the ability to manage and the willingness to engage in collaborative innovation; second, to investigate the existence of contingent factors affecting the heterogeneity of family firms’ behavior regarding these dimensions; and third, to propose a future research agenda. Design/methodology/approach This study consists of a systematic literature review. Findings Based on the results of a systematic review, the authors explain why family firms have a different behavior in terms of collaborative innovation if compared to the non-family counterparts and, following the contingent-based perspective, the authors also explain how different contingent factors can contribute to cause the heterogeneity of family firms’ behavior when facing collaborative innovation. Finally, the authors present a research agenda aimed at stimulating and guiding future research. Research limitations/implications The main limitation of the review is the wide definition of collaborative innovation provided at the beginning of the manuscript, in the introduction. In fact, with the aim of including all the studies dealing with collaborative innovation in the family firms’ context, the authors adopt a broad definition of external collaborative innovation that encompasses each process by which organizations work together to achieve an innovation outcome. Originality/value To the knowledge, this is the first systematic review addressing this relevant topic and proposing a future research agenda. The authors believe it could represent an important guide (but also a stimulus) for scholars interesting in the topic.

scholarly journals Wound Healing Based Optimization – Vision and Framework

2019 ◽  
Vol 8 (12S2) ◽  
pp. 88-91
Keyword(s):  
Wound Healing ◽  
Research Agenda ◽  
Optimization Technique ◽  
Extensive Study ◽  
Future Research ◽  
Biological Phenomenon ◽  
Factors Affecting ◽  
Future Research Agenda ◽  
Engineering Society ◽  
The Many

The engineering society is looking towards nature – the greatest developer & teacher of the mankind, for finding solutions to its day-to-day problems. Like many concepts proposed till date, the ideas of which have been taken from none other than the nature, we propose another optimization technique based on a biological phenomenon – the complex but an advanced and well organized process of wound healing. An extensive study, of wound healing processes and the factors affecting it, shows that the process is a highly organized, efficient and robust one. The process of wound healing, which involves synthesis, production, degradation, necrosis, etc., is handled by nature in a wonderful way. This flawless working of nature and the many types of models proposed till date for the process are an inspiration for us to develop the process into an optimization technique for solving our practical problems. Thus, in this work, we envision and implement a new optimization technique based on wound healing. We term it as Wound Healing Based Optimization (WHO). Fairly good results have been obtained by applying the proposed algorithm onto the sphere problem. However, it is also observed that there is a scope for improvement and we are working towards a more robust and generalized algorithm. Our future research agenda includes the same.

Customer experience – a review and research agenda

2017 ◽  
Vol 27 (3) ◽  
pp. 642-662 ◽  
Author(s):  
Rajnish Jain ◽  
Jayesh Aagja ◽  
Shilpa Bagdare
Keyword(s):  
Research Agenda ◽  
Customer Value ◽  
Customer Experience ◽  
Future Research ◽  
Review Of Literature ◽  
Research Issues ◽  
Content Type ◽  
Strategic Process ◽  
Contextual Characteristics ◽  
Practical Implications

Purpose The purpose of this paper is to review the literature on customer experience to develop a better understanding of the concept and propose a research agenda. Design/methodology/approach The paper is based on a thorough review of 69 full-text articles, 12 books and one published dissertation related to customer experience. Findings The review describes the relevance of experiential perspective, service experience and customer experience to attract, delight and retain customers. Customer experience is regarded as a holistic interactive process, facilitated through cognitive and emotional clues, moderated by customer and contextual characteristics, resulting into unique and pleasurable/un-pleasurable memories. The study provides a deeper understanding of the concept and research issues for customer experience. Research limitations/implications It provides important insights into the emergence, development, management and measurement of customer experience-related issues for future research. Practical implications Customer experience needs to be considered and managed as a holistic strategic process for creating customer value, differentiation, customer satisfaction, loyalty and competitive advantage. Originality/value The study contributes to the understanding of customer experience and research agenda based on a thorough review of literature spanning 25 years.

The Limits of Ego Depletion

2019 ◽  
Vol 50 (5-6) ◽  
pp. 292-304 ◽  
Author(s):  
Mario Wenzel ◽  
Marina Lind ◽  
Zarah Rowland ◽  
Daniela Zahn ◽  
Thomas Kubiak
Keyword(s):  
Research Agenda ◽  
Statistical Power ◽  
Interindividual Variability ◽  
Ego Depletion ◽  
Crossover Design ◽  
Effect Sizes ◽  
Future Research ◽  
Future Research Agenda ◽  
Depletion Effect ◽  
Within Subjects

Abstract. Evidence on the existence of the ego depletion phenomena as well as the size of the effects and potential moderators and mediators are ambiguous. Building on a crossover design that enables superior statistical power within a single study, we investigated the robustness of the ego depletion effect between and within subjects and moderating and mediating influences of the ego depletion manipulation checks. Our results, based on a sample of 187 participants, demonstrated that (a) the between- and within-subject ego depletion effects only had negligible effect sizes and that there was (b) large interindividual variability that (c) could not be explained by differences in ego depletion manipulation checks. We discuss the implications of these results and outline a future research agenda.

Cut Flowers Being Sold as Impulse Items: A Look at Factors Affecting Impulse Product Merchandising

HortScience ◽  
1998 ◽  
Vol 33 (3) ◽  
pp. 558c-558
Author(s):  
Jennifer B. Neujahr ◽  
Karen L.B. Gast
Keyword(s):  
Consumer Behavior ◽  
Marketing Strategies ◽  
Easy Access ◽  
Future Research ◽  
Grocery Stores ◽  
Cut Flowers ◽  
Factors Affecting ◽  
New Type ◽  
The 1950S ◽  
The Way

Consumer behavior research seems to play an big role in determining the wants and needs of an industry. This research helps to shape the way we market to the consumers and helps make marketing strategies more effective. In the 1950s grocery stores began to sell horticulture products in order to alleviate the growers' surplus. Supermarkets now have seem to found their niche in this market due to the fact that they can influence their consumers to buy their flowers right along with their bread, and get all of their shopping done at once. This new type of sale, commonly referred to as the impulse sale, can relate directly to how well the store is merchandised and maintained. A study was conducted at a local supermarket, to determine the following: good locations for impulse sales items, special conditions affecting impulse sales items, and what types of things could affect demand for impulse items. It was discovered that certain locations make better sales than other locations. Locations that were front and center and allowed easy access to seeing the mixed flower bouquet without having to touch it yielded the best results. The variables used to show a change in demand showed little to some variability and has raised some questions which may be used to conduct future research.

Design and Evaluation of a Continuous Data Level Auditing System

2014 ◽  
Vol 33 (4) ◽  
pp. 221-245 ◽  
Author(s):  
Alexander Kogan ◽  
Michael G. Alles ◽  
Miklos A. Vasarhelyi ◽  
Jia Wu
Keyword(s):  
Business Processes ◽  
Population Data ◽  
Daily Basis ◽  
Data Availability ◽  
Continuous Data ◽  
Continuous Auditing ◽  
Major Health ◽  
Analytical Monitoring ◽  
Data Level ◽  
Unique Capability

SUMMARY: This study develops a framework for a continuous data level auditing system and uses a large sample of procurement data from a major health care provider to simulate an implementation of this framework. In this framework, the first layer monitors compliance with deterministic business process rules and the second layer consists of analytical monitoring of business processes. A distinction is made between exceptions identified by the first layer and anomalies identified by the second one. The unique capability of continuous auditing to investigate (and possibly remediate) the identified anomalies in “pseudo-real time” (e.g., on a daily basis) is simulated and evaluated. Overall, evidence is provided that continuous auditing of complete population data can lead to superior results, but only when audit practices change to reflect the new reality of data availability. Data Availability: The data are proprietary. Please contact the authors for details.

scholarly journals Research Creativity and Productivity in Political Science: A Research Agenda for Understanding Alternative Career Paths and Attitudes Toward Professional Work in the Profession

2019 ◽  
Vol 53 (1) ◽  
pp. 79-83
Author(s):  
Kim Quaile Hill
Keyword(s):  
Research Productivity ◽  
Career Paths ◽  
Research Agenda ◽  
Scientific Literature ◽  
Future Research ◽  
Scientific Career ◽  
Scientific Careers ◽  
Publication Success ◽  
General Scientific ◽  
Over Time

ABSTRACTA growing body of research investigates the factors that enhance the research productivity and creativity of political scientists. This work provides a foundation for future research, but it has not addressed some of the most promising causal hypotheses in the general scientific literature on this topic. This article explicates the latter hypotheses, a typology of scientific career paths that distinguishes how scientific careers vary over time with respect to creative ambitions and achievements, and a research agenda based on the preceding components for investigation of the publication success of political scientists.

Whether, How, and Why Networks Influence Men’s and Women’s Career Success: Review and Research Agenda

2020 ◽  
Vol 47 (1) ◽  
pp. 207-236
Author(s):  
Meredith L. Woehler ◽  
Kristin L. Cullen-Lester ◽  
Caitlin M. Porter ◽  
Katherine A. Frear
Keyword(s):  
Research Agenda ◽  
Career Success ◽  
Future Research ◽  
Men And Women ◽  
Network Characteristics ◽  
Integrative Framework ◽  
Relative Status ◽  
Same Gender ◽  
Professional Contexts ◽  
Women's Networks

Substantial research has documented challenges women experience building and benefiting from networks to achieve career success. Yet fundamental questions remain regarding which aspects of men’s and women’s networks differ and how differences impact their careers. To spur future research to address these questions, we present an integrative framework to clarify how and why gender and networks—in concert—may explain career inequality. We delineate two distinct, complementary explanations: (1) unequal network characteristics (UNC) asserts that men and women have different network characteristics, which account for differences in career success; (2) unequal network returns (UNR) asserts that even when men and women have the same network characteristics, they yield different degrees of career success. Further, we explain why UNC and UNR emerge by identifying mechanisms related to professional contexts, actors, and contacts. Using this framework, we review evidence of UNC and UNR for specific network characteristics. We found that men’s and women’s networks are similar in structure (i.e., size, openness, closeness, contacts’ average and structural status) but differ in composition (i.e., proportion of men, same-gender, and kin contacts). Many differences mattered for career success. We identified evidence of UNC only (same-gender contacts), UNR only (actors’ and contacts’ network openness, contacts’ relative status), neither UNC nor UNR (size), and both UNC and UNR (proportion of men contacts). Based on these initial findings, we offer guidance to organizations aiming to address inequality resulting from gender differences in network creation and utilization, and we present a research agenda for scholars to advance these efforts.

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