In the background of the Mobile Internet ,Innovation of audit mode in retail enterprises——with Luckin Coffee as an example

In the mobile Internet era, the business model of new retail enterprises has changed greatly, so the audit mode needs to be innovated to adapt to the development of the times and improve the audit quality. Luckin Coffee has achieved rapid expansion relying on Internet technology, but the unsustainability of its business model leads to financial fraud by its management.In the mobile Internet era, the new retail enterprises ,such as Luckin Coffee ,are more suitable to adopt the data-based audit mode. In the audit process, the business model, original sales data, information system and transaction cycle are the key audit contents, and the key audit technologies such as field investigation, information technology and data analysis are adopted to realize the verification of financial information of new retail enterprises.

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User Information Risk: How It Improves Audit Quality

Journal of Business & Economics Research (JBER) ◽

10.19030/jber.v8i2.671 ◽

2010 ◽

Vol 8 (2) ◽

Author(s):

Jack R. Ethridge ◽

Treba Marsh

Keyword(s):

Audit Quality ◽

Financial Statements ◽

Financial Information ◽

Critical Factors ◽

Font Size ◽

Audit Process ◽

Information Risk ◽

Five Factors

Audited financial statements are the basis for the communication of essential financial information.  Accordingly, the reliability of the financial statements is of extreme importance to all parties involved in the process.  This paper identifies the three primary parties as the organization, the auditor, and the user and recommends the user play an increased role in this process.  The user should be allowed to analyze the quality of the auditor and audit process based upon five critical factors that should be required to be disclosed by the auditor.  This paper discusses the five factors and how each one could benefit the user’s analysis of audit quality.

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FACEBOOK SEBAGAI MEDIA BARU TAFSIR AL-QUR’AN DI INDONESIA

MAGHZA Jurnal Ilmu Al-Qur an dan Tafsir ◽

10.24090/maghza.v2i2.1570 ◽

2018 ◽

Vol 2 (2) ◽

pp. 69-80

Author(s):

Wildan Imaduddin Muhammad

Keyword(s):

Social Media ◽

Methodological Problem ◽

The Self ◽

Internet Technology ◽

Basic Character ◽

Hermeneutic Approach ◽

The Times ◽

Qur'anic Interpretation

This article analyzes the product of Salman Harun's Qur'anic interpretation with Facebook as the medium. As one of the senior professors who pursue the field of interpretation, he has managed to follow the times by utilizing internet technology. There are two focus areas in the study; the first aspect of the sense of Indonesian tafsir attached to the self of Salman Harun, the two aspects of the novelty of discourse that became the basic character of social media. Both aspects are interesting to be studied with a hermeneutic approach. Given that the methodological problem that often arises from the hermeneutic approach is the context of the interpreter that is difficult to trace accurately, then this article finds its relevance to the case of Salman Harun's interpretation which uses the facebook media as the actualization of its interpretation product.

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Mapping the Sharing Economy in China

Sustainability ◽

10.3390/su12166333 ◽

2020 ◽

Vol 12 (16) ◽

pp. 6333

Author(s):

Chan Liu ◽

Raymond K. H. Chan ◽

Maofu Wang ◽

Zhe Yang

Keyword(s):

Global Economy ◽

Rapid Development ◽

Sharing Economy ◽

Essential Elements ◽

Mobile Internet ◽

Internet Technology ◽

Short Term ◽

Bona Fide ◽

The Government ◽

Idle Capacity

Harnessing the rapid development of mobile internet technology, the sharing economy has experienced unprecedented growth in the global economy, especially in China. Likely due to its increasing popularity, more and more businesses have adopted this label in China. There is a concern as to the essential meaning of the sharing economy. As it is difficult to have a universally accepted definition, we aim to map the sharing economy and demystify the use of it in China in this paper. We propose seven organizing essential elements of the sharing economy: access use rights instead of ownership, idle capacity, short term, peer-to-peer, Internet platforms mediated, for monetary profit, and shared value orientation. By satisfying all or only parts of these elements, we propose one typology of sharing economy, and to differentiate bona fide sharing economy from quasi- and pseudo-sharing economy. Finally, there are still many problems that need to be solved urgently in the real sharing economy from the perspective of the government, companies and individuals.

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Research on the Human Dynamics in Mobile Communities Based on Social Identity

Discrete Dynamics in Nature and Society ◽

10.1155/2012/672756 ◽

2012 ◽

Vol 2012 ◽

pp. 1-13 ◽

Cited By ~ 6

Author(s):

Qiang Yan ◽

Lianren Wu ◽

Lanli Yi

Keyword(s):

Social Identity ◽

Mobile Phone ◽

Power Law ◽

Significant Influence ◽

Mobile Internet ◽

Internet Technology ◽

Power Exponent ◽

Human Dynamics ◽

The Social ◽

Simulation Results

Through analyzing the data about the releases, comment, and forwarding of 120,000 microblog messages in a year, this paper finds out that the intervals between information releases and comment follow a power law; besides, the analysis of data in each 24 hours reveals obvious differences between microblogging and website visit, email, instant communication, and the use of mobile phone, reflecting how people use fragments of time via mobile internet technology. The paper points out the significant influence of the user's activity on the intervals of information releases and thus demonstrates a positive correlation between the activity and the power exponent. The paper also points out that user's activity is influenced by social identity in a positive way. The simulation results based on the social identity mechanism fit well with the actual data, which indicates that this mechanism is a reasonable way to explain people's behavior in the mobile Internet.

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Determinants of Audit Quality with Auditor's Professionalism Skepticism as a Mediating Variable in Public Accounting Firm (KAP) Medan City

International Journal of Research and Review ◽

10.52403/ijrr.20210915 ◽

2021 ◽

Vol 8 (9) ◽

pp. 102-114

Author(s):

Shabrina Tri Asti Nasution

Keyword(s):

Audit Quality ◽

Educational Institutions ◽

Audit Process ◽

Public Accounting ◽

Professional Skepticism ◽

Accounting Firm ◽

The City ◽

And Training ◽

Good Attitude

The purpose of this study is to detect factors that encourage an increase in auditor professionalism skepticism so that they are able to produce quality audits. It is realized that audit quality comes from a good audit process and the auditor puts forward a good attitude of professional skepticism. The results of this study indicate that the experience and competence of auditors can increase the attitude of skepticism of auditor professionalism and audit quality. In addition, the skepticism of the auditor's professionalism is able to mediate the experience of the auditor and the competence of the auditor affects the quality of the audit. For KAP, especially in the city of Medan, it has an obligation to provide an equal portion of audit assignments to all auditors and provide opportunities for auditors to improve their abilities by attending education and training from both formal and non-formal educational institutions. Keywords: Experience, Competence, Skepticism, Audit Quality.

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A Kalman Filter-Based Queue Length Estimation Method with Low-Penetration Mobile Sensor Data at Signalized Intersections

Transportation Research Record Journal of the Transportation Research Board ◽

10.1177/0361198118798734 ◽

2018 ◽

Vol 2672 (45) ◽

pp. 253-264 ◽

Cited By ~ 7

Author(s):

Juyuan Yin ◽

Jian Sun ◽

Keshuang Tang

Keyword(s):

Kalman Filter ◽

Queue Length ◽

Estimation Method ◽

Mobile Internet ◽

Internet Technology ◽

Sensor Data ◽

Linear Regression Method ◽

Mobile Sensor ◽

Length Estimation ◽

Queue Lengths

Queue length estimation is of great importance for signal performance measures and signal optimization. With the development of connected vehicle technology and mobile internet technology, using mobile sensor data instead of fixed detector data to estimate queue length has become a significant research topic. This study proposes a queue length estimation method using low-penetration mobile sensor data as the only input. The proposed method is based on the combination of Kalman Filtering and shockwave theory. The critical points are identified from raw spatiotemporal points and allocated to different cycles for subsequent estimation. To apply the Kalman Filter, a state-space model with two state variables and the system noise determined by queue-forming acceleration is established, which can characterize the stochastic property of queue forming. The Kalman Filter with joining points as measurement input recursively estimates real-time queue lengths; on the other hand, queue-discharging waves are estimated with a line fitted to leaving points. By calculating the crossing point of the queue-forming wave and the queue-discharging wave of a cycle, the maximum queue length is also estimated. A case study with DiDi mobile sensor data and ground truth maximum queue lengths at Huanggang-Fuzhong intersection, Shenzhen, China, shows that the mean absolute percentage error is only 11.2%. Moreover, the sensitivity analysis shows that the proposed estimation method achieves much better performance than the classical linear regression method, especially in extremely low penetration rates.

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Impact of Perceived Risk on Consumers Technology Acceptance in Online Grocery Adoption amid COVID-19 Pandemic

Sustainability ◽

10.3390/su131810221 ◽

2021 ◽

Vol 13 (18) ◽

pp. 10221

Author(s):

Sufyan Habib ◽

Nawaf N. Hamadneh

Keyword(s):

Perceived Risk ◽

Purchase Intention ◽

Online Shopping ◽

Research Work ◽

Mobile Internet ◽

Growth Potential ◽

Internet Technology ◽

Consumer Trust ◽

Online Purchase ◽

The Impact

E-commerce industry has witnessed a phenomenal growth globally due to the sudden spread of the COVID-19 pandemic and the advancement of mobile Internet technology, with fast adaption of online shopping technologies by the customers. Previously, online shopping was only available in a few product categories and to a select group of consumers. The COVID-19 guidelines related to safety, physical distancing, closure, lockdown, and other restrictions have insisted that consumers shop online. Because of e-commerce growth, the grocery (FMCG) industry is also equipped with advanced technologies such as the Internet of Things (IoT), cloud computing, and block chain technology. This paper analyzes the UTAUT2 model and its influence on perceived risk and consumer trust in online purchase intention of grocery categories of products among Indian customers. We tried to analyze the growth potential of new technologies in grocery retail and formulated the hypotheses. The results showed that the spread of COVID-19 pandemic had a significant influence on the online shopping behavior of Indian customers. The outcome of the study partly assists businesses in understanding the impact of the factors of consumer adaption of technology, perceived risk associated with online transaction, consumer trust in online technologies and consumer online purchase intention of grocery products. To promote e-commerce in India, the current study suggests that marketers should try to develop consumer trust and lowering the perceived risk associated with online shopping. Some management implications and future area of study based on empirical findings are also highlighted in the present research work.

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The Effect of Independence and Integrity on Audit Quality: Is There A Moderating Role for E-Audit?

Journal of Economics Business and Accountancy Ventura ◽

10.14414/jebav.v23i3.2348 ◽

2021 ◽

Vol 23 (3) ◽

Author(s):

Diza Dianeke Budi Prabowo ◽

Dwi Suhartini

Keyword(s):

Industrial Revolution ◽

Audit Quality ◽

Practical Implication ◽

Financial Statements ◽

Auditor Independence ◽

Audit Process ◽

Accounting Firms ◽

Audit Reports ◽

The Impact

The financial statements must be reliable and become a benchmark in considering an audit decision on the financial statements. In order for this to be achieved, independence and integrity is required in carrying out the audit process. E-Audit helps overcome challenges in the industrial revolution 4.0 and prevent fraud. This research aims of testing and analyzing the role of e-audit in moderating the impact of auditor independence and integrity on audit quality. The data was collected through a questionnaire distributed to auditors at Public Accounting Firms in Surabaya. There are 36 respondents involved. The data were analyzed using SmartPLS. The results showed that auditor independence positively effect audit quality, auditor integrity positively effect audit quality; e-audit does non moderate the effect of auditor independence on audit quality; ande-Audit negatively moderates the effect of auditor integrity on audit quality. The practical implication of this research is that when determining high audit quality, independent auditors should at least increase their independence and integrity so that the resulting audit reports are of high quality and can be a reference for decision makers.

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Productive Protection of Intangible Cultural Heritage Based on the Theory of Involvement: A Case Study on the Farmers’ Paintings of XinJi County, Hebei Province, China

SHS Web of Conferences ◽

10.1051/shsconf/20208601031 ◽

2020 ◽

Vol 86 ◽

pp. 01031

Author(s):

Kong Xuhong ◽

Hong Jingjing

Keyword(s):

Cultural Heritage ◽

Field Investigation ◽

Hebei Province ◽

Intangible Cultural Heritage ◽

Cultural Connotation ◽

Involvement Theory ◽

Present Context ◽

History Of ◽

The Times

The productive protection of intangible cultural heritages, always in the form of tourism development under the present context, is put forward by Chinese scholars, which are beneficial to both the protection of the heritage and the economy development of the locals. While not all intangible cultural heritages can be understood and accepted by tourists due to the reasons that the living circumstances and contexts of these heritages are changing and disappearing that it’s hard for tourists to understand, neither do they desire to pay for it. Therefore, how to make tourists even including some craftsmen understand and accept the heritage means a lot to the protection and inheritance of these heritages. The paper argues that the Involvement Theory can be referred to analyze settle the problems. A case study of the farmers’ painting in Xinji County, Hebei Province was carried out as the example, which is one of the most representative intangible cultural heritage of folk art in Hebei Province, China, with a long history of development, rich cultural connotation and high artistic value. A field investigation and deep-interview was carried out to gather the information of its status quo, problems of its inheriting and developing were analyzed, the paper found that with the development of the times and society, farmers’ painting is losing its survival environment, the income of farmers’ painting is not proportional to their putting-in and cost, the value of farmers painting can not be reflected, and the productive protection is seriously hindered. Therefore, based on the perspective of involvement theory, this study analyzed the bottleneck of productive protection of Xinji Farmers’ Painting, suggested how to stimulate the involvement of tourists into the understanding and producing and creation of the paintings in order to promote the inheritance of the heritage.

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Impact of Applying Governance Standards in Evaluating the Quality of Internal Audit in Yemeni Private Universities

The Arab Journal For Quality Assurance In Higher Education ◽

10.20428/ajqahe.13.46.4 ◽

2021 ◽

Vol 13 (46) ◽

pp. 81-103

Author(s):

Ahmed Ali Qassem Mohssen

Keyword(s):

Audit Quality ◽

Private Universities ◽

Relative Weight ◽

Internal Audit ◽

Slight Variation ◽

Internal Auditing ◽

Audit Process ◽

Transparency And Disclosure ◽

The Impact

The study aimed to measure the impact of applying governance standards in evaluating the quality of internal audit in Yemeni private universities. To achieve this, the researcher followed the descriptive and analytical approach and employed a questionnaire to collect data from a sample that included (68) participants. After conducting relative analysis, governance was at an average level of (64.9%). There was also a slight variation in the level of implementation, as the dimension of transparency and disclosure was the most frequent dimension, followed by accountability and independence. Further, there was a medium level of adherence to internal auditing standards at a relative weight (65%). The level of commitment to the audit dimensions was as follows: managing the internal audit activities (67%), communicating the results (66%), assessing the risk and control management (64%), and planning and implementing the audit process (62%). and The study also found that the combined governance standards (transparency and disclosure, accountability, independence) increase the quality of the internal audit in Yemeni private universities and the highest dimensions of governance standards affecting the quality of internal auditing are the dimension of independence (80.3%), accountability (71.7%), and disclosure and transparency (63.7%). In light of this, the study recommended adopting governance standards as an integrated approach to achieve quality performance in private Yemeni universities; spreading the culture of governance in private universities among their leaders and staff by holding training courses, seminars, and conferences in order to be accepted and absorbed. In addition, governance should be included in some related academic courses in the disciplines of administrative and accounting sciences. Keywords: governance standards, internal audit quality assessment, private Yemeni universities.

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