scholarly journals Exploring continuous auditing solutions and internal auditing: A research note

2019 ◽  
Vol 18 (4) ◽  
Author(s):  
Pall Rikhardsson ◽  
Kishore Singh ◽  
Peter Best
Keyword(s):  
Research Question ◽  
Research Area ◽  
Internal Auditing ◽  
Erp Systems ◽  
Continuous Auditing ◽  
Theoretical Perspectives ◽  
System Solution ◽  
Research Findings ◽  
Research Questions ◽  
New Perspective

Research Question: Organizations increasingly buy standardized continuous auditing solutions from vendors rather than develop their own. What opportunities lie in exploring the adoption, implementation and application of such solutions in the context of internal auditing? Motivation: Extant literature has not fully examined the implications of this development and there are several interesting unexplored research questions in this area. Idea: We develop a framework for examining continuous auditing as an information system solution and link this to internal auditing. Data: We employ existing literature as data and build on similar frameworks from ERP systems and AIS research. Findings: The findings of the paper are a series of research questions for examining this relationship as well as a proposal for using different theoretical perspectives and methodologies. Contribution: The contribution is a new perspective on continuous auditing research that could move this research area forward and link it to current developments in the field.

Continuous Auditing and Risk-Based Audit Planning—An Empirical Analysis

2020 ◽  
Vol 17 (2) ◽  
pp. 141-155 ◽  
Author(s):  
Marc Eulerich ◽  
Christine Georgi ◽  
Alexander Schmidt
Keyword(s):  
Audit Committee ◽  
Research Question ◽  
Internal Audit ◽  
Positive Influence ◽  
Internal Auditing ◽  
Continuous Auditing ◽  
Audit Planning ◽  
Positive Effects ◽  
Internal Audit Function ◽  
External Auditor

ABSTRACT Due to rapidly changing risks in companies, a continuous alignment of internal audit activities with the relevant risks is required. Continuous auditing (CA) is one possible way to meet these requirements. Specifically, the internal audit function (IAF) could use CA as a methodology in order to add a continuous perspective to their risk assessment. This study examines factors associated with the use of CA information in the IAF's risk-based audit planning (RBAP). We use survey data from 264 chief audit executives to address our research question. We find several factors having a positive influence on the use of information from CA in RBAP. These factors include the importance of data analytics, the collaboration with the audit committee and external auditor, as well as the use of IAF's results for fraud prevention. Furthermore, our additional analysis presents various positive effects of CA on potential output measures of internal auditing. JEL Classifications: G30; G32; G34; M42.

scholarly journals IMPLEMENTASI MANAJEMEN MUTU TERPADU DALAM MENINGKATKAN MUTU PENDIDIKAN

2009 ◽  
Vol 20 (XI) ◽  
pp. 59-74
Author(s):  
R. Sri Martini Meilanie ◽  
Nana Aminah
Keyword(s):  
Primary School ◽  
Research Question ◽  
Quality Education ◽  
Education Quality ◽  
Total Quality ◽  
Research Findings ◽  
Research Questions ◽  
Objective Description ◽  
Descriptive Method

The main objective of this research was to describe objectively the implementation of Total Quality Management (TQM) to improve education quality. To meet the objective a case study was conducted in AlMuslimin Primary School , Tambun, Bekasi. in 200xxx. employng descriptive method. Data were collected by using interview and observation tecniqes and analyzed descriptively to answer the research questions. The research was focused to answer three research question. Beside being able to give clear and objective description of TQM implementation in AlMuslimin Primary School as the research findings, the research found that TQM could improve the eduaction quality in the school under identified certain conditions. To optimoza the quality education by using TQM, the research provided a number of recommendations.

scholarly journals TEACHING ENGLISH VOCABULARY ONLINE: IS THE SCREEN A BARRIER?

2021 ◽  
Vol 8 (18) ◽  
pp. 57-64
Author(s):  
Oksana Zabolotna ◽  
Liudmyla Zagoruiko ◽  
Ielyzaveta Panchenko ◽  
Yevhen Plotnikov
Keyword(s):  
Bibliometric Analysis ◽  
School Teacher ◽  
Research Question ◽  
Analysis Data ◽  
Research Area ◽  
Mixed Method Research ◽  
British Council ◽  
Efl Teachers ◽  
Research Questions ◽  
Bibliometric Approach

This paper presents mixed-method research on teaching vocabulary online using a combination of quantitative (bibliometric approach) and qualitative (expert evaluation based on Delphi technique) methods to answer three research questions: Which tools in teaching language with technology have been described in research publications? Which tools are frequently addressed in EFL Methodology course in Ukrainian universities for teaching vocabulary online? Which tools and methods require more information for teaching vocabulary online? To answer the first research question, the authors have used a bibliometric approach to analyse the topic-related articles in the eight most relevant journals from the Scopus Database between 2011 and 2020. The authors have encountered few literature review articles tracking the developments in this research area and no articles using bibliometric methods or science maps. After finalising and structuring the bibliometric analysis data, the authors have used the Delphi method with the British Council experts who were involved in the New Generation School Teacher Project. The experts who are EFL Methodology teachers at 7 Ukrainian Universities have shared their experience in using the tools identified by the bibliometric analysis and listed the usability precedency and hurdles with their recommendations. The experts assisted in answering the research questions about the tools addressed in the EFL methodology course and those that require some consideration. As a result, the findings are collated and shared with EFL teachers, and they can gain valuable insights into the current state of the research and practice in this area. In the discussion part, the authors familiarise EFL teachers with the newest resources that provide information about the understudied areas.

1. Political Research

2020 ◽  
pp. 1-24
Author(s):  
Sandra Halperin ◽  
Oliver Heath
Keyword(s):  
Research Question ◽  
Political Research ◽  
Quantitative And Qualitative Research ◽  
Data Collection And Analysis ◽  
Need To Evaluate ◽  
Research Findings ◽  
Key Issues ◽  
Research Questions ◽  
Analytic Skills ◽  
Independent Inquiry

This text provides readers with the analytic skills and resources they need to evaluate research findings in political research, as well as the practical skills for conducting their own independent inquiry. It shows that empirical research and normative research are not independent of each other and explains the distinction between positivism and interpretivism, and between quantitative and qualitative research. Part 1 of this edition discusses key issues in the philosophy of social science, while Part 2 presents a ‘nuts and bolts’ or ‘how to’ guide to research design, such as how to find and formulate a research question. Part 3 evaluates different methods of data collection and analysis that can be used to answer research questions, along with the variety of considerations and decisions that researchers must confront when using different methods.

scholarly journals Engaging Possibilities: Reinvigorating the Call for Research on Reading

2019 ◽  
Vol 68 (1) ◽  
pp. 25-44
Author(s):  
Gay Ivey
Keyword(s):  
Middle School Students ◽  
Reading Assessment ◽  
Reading Development ◽  
Educational Policies ◽  
School Students ◽  
Literacy Engagement ◽  
Theoretical Perspectives ◽  
Research Findings ◽  
Children And Young Adults ◽  
Research Questions

Can we teach children and young adults about reading while simultaneously and inseparably teaching them how to take control of their own lives and relationships, a possibility that has been just barely touched by research and even less so by educational policies and practice? This address highlights research findings that suggest the promise of literacy engagement for clarifying and expanding how we think about reading assessment, achievement, comprehension, socio-emotional growth, and equity in literacy instruction. Using my own evolution as a researcher studying, primarily, the classroom-based reading experiences of middle school students, I show how my own questions and theoretical perspectives shifted based on what the children taught me as I studied their experiences and how that led me to champion engagement as a promising way forward. I rely heavily on what students themselves have shared with me, as their perspectives have fueled the shifts in my thinking and in the research questions I have pursued. I then share what I believe is the potential of an engagement-focused perspective on our field’s knowledge about reading development and practices. Finally, I comment on what we might need to do to make this line of research influence real classrooms and policies in positive ways. I argue that in order to influence, through an engagement perspective, the transformation of reading-related policies—and more importantly the agentive transformation of individuals and communities—we must renew our commitment to research conducted in classrooms and in partnership with teachers and families.

1. Political Research

2017 ◽  
Author(s):  
Sandra Halperin ◽  
Oliver Heath
Keyword(s):  
Research Question ◽  
Political Research ◽  
Quantitative And Qualitative Research ◽  
Data Collection And Analysis ◽  
Need To Evaluate ◽  
Research Findings ◽  
Key Issues ◽  
Research Questions ◽  
Analytic Skills ◽  
Independent Inquiry

This text provides readers with the analytic skills and resources they need to evaluate research findings in political research, as well as the practical skills for conducting their own independent inquiry. It shows that empirical research and normative research are not independent of each other and explains the distinction between positivism and interpretivism, and between quantitative and qualitative research. Part 1 of this edition discusses key issues in the philosophy of social science, while Part 2 presents a ‘nuts and bolts’ or ‘how to’ guide to research design, such as how to find and formulate a research question. Part 3 evaluates different methods of data collection and analysis that can be used to answer research questions, along with the variety of considerations and decisions that researchers must confront when using different methods.

scholarly journals Are you really using Yarning research? Mapping Social and Family Yarning to strengthen Yarning research quality

2021 ◽  
pp. 117718012110154
Author(s):  
Petah Atkinson ◽  
Marilyn Baird ◽  
Karen Adams
Keyword(s):  
Research Method ◽  
Research Question ◽  
Research Quality ◽  
Aboriginal Community ◽  
Participant Recruitment ◽  
The Social ◽  
Research Findings ◽  
Convenience Sampling ◽  
Missing Feature ◽  
Published Research

Yarning as a research method has its grounding as an Aboriginal culturally specified process. Significant to the Research Yarn is relationality, however; this is a missing feature of published research findings. This article aims to address this. The research question was, what can an analysis of Social and Family Yarning tell us about relationality that underpins a Research Yarn. Participant recruitment occurred using convenience sampling, and data collection involved Yarning method. Five steps of data analysis occurred featuring Collaborative Yarning and Mapping. Commonality existed between researcher and participants through predominantly experiences of being a part of Aboriginal community, via Aboriginal organisations and Country. This suggests shared explicit and tacit knowledge and generation of thick data. Researchers should report on their experience with Yarning, the types of Yarning they are using, and the relationality generated from the Social, Family and Research Yarn.

scholarly journals Ecodesign—A Review of Reviews

2020 ◽  
Vol 13 (1) ◽  
pp. 315
Author(s):  
Malte Schäfer ◽  
Manuel Löwer
Keyword(s):  
Success Factors ◽  
Research Question ◽  
Pollution Prevention ◽  
Past Research ◽  
The Past ◽  
Review Articles ◽  
Complete Life Cycle ◽  
Review Of Reviews ◽  
Research Questions ◽  
Over Time

With the intent of summing up the past research on ecodesign and making it more accessible, we gather findings from 106 existing review articles in this field. Five research questions on terminology, evolution, barriers and success factors, methods and tools, and synergies, guide the clustering of the resulting 608 statements extracted from the reference. The quantitative analysis reveals that the number of review articles has been increasing over time. Furthermore, most statements originate from Europe, are published in journals, and address barriers and success factors. For the qualitative analysis, the findings are grouped according to the research question they address. We find that several names for similar concepts exist, with ecodesign being the most popular one. It has evolved from “end-of-pipe” pollution prevention to a more systemic concept, and addresses the complete life cycle. Barriers and success factors extend beyond the product development team to management, customers, policymakers, and educators. The number of ecodesign methods and tools available to address them is large, and more reviewing, testing, validation, and categorization of the existing ones is necessary. Synergies between ecodesign and other research disciplines exist in theory, but require implementation and testing in practice.

scholarly journals Bibliometric Analysis of the Literature on Measuring Techniques for Manipulating Financial Statements

Risks ◽  
2021 ◽  
Vol 9 (7) ◽  
pp. 123
Author(s):  
Ioana Lavinia Safta ◽  
Andrada-Ioana Sabău (Popa) ◽  
Neli Muntean
Keyword(s):  
Bibliometric Analysis ◽  
Web Of Science ◽  
Research Question ◽  
Financial Statements ◽  
Research Papers ◽  
Creative Accounting ◽  
Measuring Techniques ◽  
Research Questions ◽  
Over Time

Creative accounting has its background since early studies in 1975, until the present time. It continues to be a subject of great interest for the companies and interested parties. Thus, the current paper will aim to answer the following proposed research questions: 1. Which are the most used methods for detecting the manipulation of financial statements in the literature? 2. Which are the terms that are most frequently encountered in the literature associated with “creative accounting? 3. Which are the journals that have the highest frequency of articles written on the topic “creative accounting”? 4. Over time, how did research evolve in the field of creative accounting? 5. Which countries are most preoccupied in publishing regarding this topic? To answer the research question 1, the models published in the literature for measuring manipulation techniques through creative accounting were reviewed and analyzed. For the remaining research questions, a bibliometric analysis for the publications in this area was performed. For collecting the sample, articles on this topic were selected from the international Web of Science database. Following this, a bibliometric analysis of the articles was performed, using the VOSviewer program. A total of 4045 publications on creative accounting were identified. Through the bibliometric analysis we have answered research question 2, by identifying the key words that have the closest proximity to creative accounting. To answer the remaining research questions, we identified the journals with the highest frequency of publication and the countries with the highest interest on the topic. It is especially important to evaluate the quality of this many research papers and to obtain valuable information.

E-voting adoption in many countries: A literature review

2021 ◽  
pp. 205789112110405
Author(s):  
Ikhsan Darmawan
Keyword(s):  
United States ◽  
Systematic Review ◽  
Literature Review ◽  
Single Case ◽  
Research Question ◽  
The United States ◽  
Single Case Study ◽  
Academic Publications ◽  
Research Questions

Although the number of countries that have adopted e-voting has decreased lately, the number of academic publications on e-voting adoption has increased in the last two years. To date, there is no coherent narrative in the existing literature that explains the progress of the research on e-voting adoption. This article aims to answer the following research question: “How has research on the topic of e-voting adoption progressed over the last 15 years?” The article provides a semi-systematic review of 78 studies that were conducted from 2005 to 2020. In this article, I argue that although the studies on e-voting adoption are dominated by a single case study, by research in the United States, and by the positivist paradigm, scholars have employed the term “e-voting adoption” diversely and the research on e-voting adoption has evolved to address more specific research questions. Recommendations for the future agenda of research on e-voting adoption are also discussed.

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