scholarly journals The Relationship between Non-audit Services and Auditor Independence: Evidence from Chinese Listed Companies

2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Xiaobo Hao
Keyword(s):  
Rapid Development ◽  
Binary Logistic Regression ◽  
Listed Companies ◽  
Auditor Independence ◽  
Binary Logistic Regression Model ◽  
Western Countries ◽  
Chinese Listed Companies ◽  
Independent Variable ◽  
The Relationship ◽  
Non Audit Services

The rapid development of non-audit services (NAS) has jeopardized the independence of auditors, which has led many Western countries to enact regulations that restrict the provision of NAS. While in China, NAS have just emerged, and its development in China is far less mature than in Western countries. The purpose of this paper is to explore whether NAS in China have damaged auditor independence and whether Chinese regulators need to emulate Western countries and strongly limit the provision of NAS. In order to achieve this objective, 213 Chinese listed companies are selected in this study. The audit opinions issued by the auditors are used as substitute variables for auditor independence (dependent variables), and the ratio of non-audit service fees to the total of audit service fees and non-audit service fees as a substitute variable for the provision of NAS (independent variable), and meanwhile some suitable control variables are also selected. Analyse these data by building a binary logistic regression model. The results show that there is no evidence in China that NAS can undermine auditor independence and there is no need for China to enact regulations to prohibit the provision of NAS.

Credit constraints and Rural Migration: Evidence from Six Villages in Uttar Pradesh

2018 ◽  
Vol 15 (3) ◽  
pp. 389-398
Author(s):  
Ruchi Singh
Keyword(s):  
Credit Constraints ◽  
Uttar Pradesh ◽  
Binary Logistic Regression ◽  
Binary Logistic Regression Model ◽  
Male Migration ◽  
Rural Economies ◽  
And Migration ◽  
The Relationship ◽  
The Empirical Analysis

Rural economies in developing countries are often characterized by credit constraints. Although few attempts have been made to understand the trends and patterns of male out-migration from Uttar Pradesh (UP), there is dearth of literature on the linkage between credit accessibility and male migration in rural Uttar Pradesh. The present study tries to fill this gap. The objective of this study is to assess the role of credit accessibility in determining rural male migration. A primary survey of 370 households was conducted in six villages of Jaunpur district in Uttar Pradesh. Simple statistical tools and a binary logistic regression model were used for analyzing the data. The result of the empirical analysis shows that various sources of credit and accessibility to them play a very important role in male migration in rural Uttar Pradesh. The study also found that the relationship between credit constraints and migration varies across various social groups in UP.

The influence of Herzberg’s motivator factor on employees’ organizational citizenship behaviour

2016 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Noorlaila Yunus ◽  
Cairul Azwa Azimi
Keyword(s):  
Organizational Citizenship ◽  
Significant Relationship ◽  
Civic Virtue ◽  
Negative Influence ◽  
Western Countries ◽  
Achievement Growth ◽  
Independent Variable ◽  
Research Questions ◽  
The Relationship

Organizational Citizenship Behaviour (OCB) has been widely studied across the boarders especially in the western countries. This workplace voluntary behaviour is associated with many predictors that may bring whether major, minor or negative influence towards the engagement of employees’ OCB. Basically, this study is focusing on motivation as the predictor or independent variable that influence employees’ engagement on the OCB (altruism, conscientiousness, courtesy, civic virtue and sportsmanship) behaviour. Herzberg’s motivator factor (achievement, advancement, recognition and growth) has been chosen as the independent variable. A total of 150 questionnaires were distributed conveniently to respondents. With 125 questionnaires returned, researcher was able to analyze the data based on the research questions and hypotheses developed. The findings showed moderate and weak, significant relationship between the variable excluding the relationship between independent variable and civic virtue and sportsmanship. Thus, Herzberg’s motivator factor was not a predictor to civic virtue and sportsmanship behaviour. However for the strongest predictor; achievement, growth and growth are strongly predicts the altruism, conscientiousness and courtesy behaviour respectively. However, with the absence of relationship between independent variable and civic virtue as well as sportsmanship, therefore the strongest predictor cannot be determined as the value recorded was below the criterion.

Could Be % MMEF and sGaw Determinant Diagnostic Parameters Between Partial Reversibility and Reversibility in Evaluating Short-Acting Bronchodilator Response?

2021 ◽  
Author(s):  
Gökhan Erdoğan ◽  
Elif Altuğ ◽  
Sacide Rana Işık ◽  
Levent Tabak
Keyword(s):  
Independent Predictor ◽  
Binary Logistic Regression ◽  
Threshold Value ◽  
Test Results ◽  
Binary Logistic Regression Model ◽  
Bronchodilator Response ◽  
Significant Difference ◽  
Post Hoc ◽  
The Relationship ◽  
Airway Conductance

INTRODUCTION: By examining the relationship between changes in maximum mild-expiratory flow( MMEF) and specific airway conductance(sGaw), parameters with the change in FEV1 when evaluating the spirometer test and the bronchodilator response, we investigated their diagnostic contribution to the bronchodilator response in those with partial responses to FEV1. METHODS: The retrospective study sample consists of data from 112 patients between Jun 1, 2019, and Feb 1, 2020 who applied to the pulmonary function laboratory with a pre-diagnosis of bronchial hyperreactivity as well as body plethysmography test performed together with the reversibility test. RESULTS: MMEF% and ▲sGaw were linearly correlated with ▲FEV1 (respectively r = 0.752; p <0.001, r = 0.611; p <0.001). While there was a significant difference between ▲MMEF% and ▲sGaw between reversible, partially reversible, and irreversible groups (P <0.001), there was no significant difference in ▲sGaw between partial reversible and reversible groups in post-hoc comparisons (P> 0.05). In the binary logistic regression model created between the partially reversible and reversible groups, demographic characteristics, MMEF% and ▲sGaw variables, ▲MMEF was an independent predictor [OR: 1.132; 95% CI (1.036-1.238), p = 0.006]. The 24% threshold for absolute reversibility or partial reversibility calculated with MMEF% was significant, indicating significance at 86.2% sensitivity and 80.8% specificity (AUC: 0.811, 95% CI: 0.686-0.936; p <0.001). This value we found defined 81% of the partially reversible group as reversible. DISCUSSION AND CONCLUSION: We observed that ▲sGaw alone didn' have a determinant contribution for determining reversibility in bronchodilator response, which showed partial reversibility with respect to FEV1 change. We believe that ▲MMEF% can be an independent predictor between these two groups and the calculated threshold value of 24% can be used as a criterion for determining the reversibility in cases where FEV1 is not determinant.

scholarly journals Relationship Between Unbound Bilirubin Levels and Acute Bilirubin Encephalopathy in Exchange Transfusion Neonates

2021 ◽  
Author(s):  
Yiyi Ding ◽  
Shuo Wang ◽  
Rui Guo ◽  
Aizhen Zhang ◽  
Yufang Zhu
Keyword(s):  
Logistic Regression ◽  
Blood Glucose ◽  
Odds Ratio ◽  
Exchange Transfusion ◽  
Binary Logistic Regression ◽  
P Value ◽  
Bilirubin Encephalopathy ◽  
Unbound Bilirubin ◽  
Independent Variable ◽  
The Relationship

Abstract BACKGROUND: Evidence regarding the relationship between unbound bilirubin levels and acute bilirubin encephalopathy was limited. Therefore, this study set out to investigate whether the unbound bilirubin level was independently related to acute bilirubin encephalopathy in children who underwent exchange transfusion after adjusting for other covariates. METHODS: A total of 46 neonates who underwent exchange transfusion were involved in The First People's Hospital Of Changde City in China from 2016-1-1 to 2018-12-31. The target independent variable and the dependent variable were unbound bilirubin levels measured at baseline and acute bilirubin encephalopathy respectively. Covariates involved in this study included sex, age, birth weight, blood glucose, red blood cell, hemolysis, receive phototherapy before exchange transfusion. RESULTS: The average gestational age of 46 selected participants was 38.6 ± 1.3 weeks old, the average age was 146.5 ± 86.9 hours old, 52.17% of them were male. Result of fully-adjusted binary logistic regression showed unbound bilirubin levels were positively associated with risk of acute bilirubin encephalopathy after adjusting confounders (Odds ratio = 1.41, 95% confidence intervals 1.05-1.91, P value <0.05). CONCLUSION: Unbound bilirubin levels are associated with neonatal acute bilirubin encephalopathy. The mechanism of unbound bilirubin levels leading to neonatal acute bilirubin encephalopathy needs to be further explored.

scholarly journals Gender Diversity of Audit Committees and Audit Fees: Evidence from Chinese Listed Companies

2015 ◽  
Vol 7 (2) ◽  
pp. 239 ◽  
Author(s):  
Rui Xiang ◽  
Meng Qin ◽  
Craig A Peterson
Keyword(s):  
Audit Committee ◽  
Gender Diversity ◽  
Audit Fees ◽  
Listed Companies ◽  
Audit Committees ◽  
Men And Women ◽  
Public Company ◽  
Chinese Listed Companies ◽  
State Enterprises ◽  
The Relationship

<p>This paper investigates whether women, who serve on the audit committee of the board, can have a significant impact in reducing audit fees paid by China's A-share listed companies during the period 2004 to 2007. We show that audit committees composed of both men and women pay significantly smaller audit fees. The relationship is significantly greater in non-state enterprises than that exhibited by state-owned enterprises and significantly greater in companies deemed to have weak management vis-à-vis strong management. Further analysis shows that the composition of the committee is irrelevant when management is strong, regardless of whether it provides guidance for a state-owned enterprise or a strictly public company. When management is deemed weak, however, gender diversity is associated with smaller fees.</p>

scholarly journals Identification of key career indicators in Portuguese football players

2020 ◽  
Vol 15 (4) ◽  
pp. 533-541
Author(s):  
Ricardo Monteiro ◽  
Diogo Monteiro ◽  
Célia Nunes ◽  
Miquel Torregrossa ◽  
Bruno Travassos
Keyword(s):  
Logistic Regression Model ◽  
Descriptive Analysis ◽  
Binary Logistic Regression ◽  
Support Programs ◽  
Football Players ◽  
Binary Logistic Regression Model ◽  
Stage Number ◽  
Stage Development ◽  
Definition Of ◽  
The Relationship

The aim of this study was to describe and identify the weight of some key career indicators (KCI) on the competitive level of retirement (professional vs. non-professional) of Portuguese football players. Three thousand five hundred retired Portuguese football players born between 1950 and 1989, and registered on Portuguese Football Federation were considered in this study. Descriptive analysis and a multivariable binary logistic regression model were performed to assess the relationship between the mastery stage development variables and the competitive level of retirement of football players. The results highlighted that the KCI first senior registration level, number of seasons in mastery stage, number of total games as senior player, number of total games in retirement season, and the age of the last best result achieved contribute to explain and predict the competitive level of retirement of Portuguese football players. The tendencies identified and their impact on the competitive level of retirement could be important implications on awareness and definition of management and support programs of players’ careers.

scholarly journals Characteristics of auditors’ non-audit services and accruals quality in Malaysia

2020 ◽  
Vol 32 (2) ◽  
pp. 147-175
Author(s):  
Wahab Effiezal Aswadi Abdul ◽  
Wan Zurina Nik Abdul Majid ◽  
Iman Harymawan ◽  
Dian Agustia
Keyword(s):  
Stock Exchange ◽  
Descriptive Analysis ◽  
Audit Fees ◽  
Potential Effect ◽  
Auditor Independence ◽  
Related Services ◽  
Content Type ◽  
Accruals Quality ◽  
The Relationship ◽  
Non Audit Services

Purpose The purchase of non-audit services from incumbent auditors has generated considerable attention. This study aims to examine the relationship between characteristics of non-audit services, namely, the recurrence and types of services, and accruals quality in Malaysia. Design/methodology/approach This study analyzed hand-collected audit and non-audit fees of 1,117 observations from Malaysian firms from 2009 to 2011. This study used descriptive analysis, univariate tests and multivariate regression to investigate the potential effect of non-audit services on accruals quality. Findings Non-audit services are associated with lower accruals quality. Recurring and non-recurring non-audit service fees are detrimental to the quality of accruals, as are all types of recurring non-audit services. Only non-recurring audit-related services decrease accruals quality. The results demonstrate that provisions of non-audit services create economic bonding, and thus a threat to auditor independence. Results remain robust with the inclusion of corporate governance and institutional variables. Research limitations/implications The sample period might represent a limitation as it only covers three years of data. This limitation is mainly because of the nature of data collection of the non-audit services fees. Practical implications The findings could suggest a refinement on the Malaysian Institute of Accountants (MIA) by-laws focusing on auditor independence, and it could assist other regulative bodies such as the Securities Commission, the stock exchange (Bursa Malaysia) in ensuring better governance on the provision of non-audit services. Originality/value This study is the first that provides evidence on the relationship between non-audit services, types, and recurring and non-recurring non-audit services and accruals quality in Malaysia.

scholarly journals Customer Concentration and Corporate Innovation: Effects of Financing Constraints and Managers’ Expectation of Chinese Listed Companies

2019 ◽  
Vol 11 (10) ◽  
pp. 2859 ◽  
Author(s):  
Bing Zhou ◽  
Yumeng Li ◽  
Shengzhong Huang ◽  
Sidai Guo ◽  
Bing Xue
Keyword(s):  
Fixed Effects ◽  
Threshold Model ◽  
Threshold Effect ◽  
Listed Companies ◽  
Financing Constraints ◽  
Innovation Capability ◽  
Corporate Innovation ◽  
Chinese Listed Companies ◽  
The Relationship ◽  
Double Threshold

Innovation capability of enterprises will greatly influence the current and future development of companies. This paper investigates the relationship between customer concentration and innovation capability of enterprises through the view of both the financing constraints and the expectation of managers. Based on the data of China’s A-share listed companies over the period from 2012 to 2016, several methods including system GMM, threshold model of fixed effects, and PSM are applied for empirical analysis. The results show that the innovation capability of listed companies in China are negatively correlated with the customer concentration. Higher customer concentration brings about stronger constraints from large customers on enterprises and greater dependence of enterprises on large customers, which result in weaker demand for innovation and lower investment in innovation. Meanwhile, the results demonstrate the double-threshold effect of financing constraints. The effect of customer concentration on innovation can be different in companies with low, medium, or high-financing constraints. Furthermore, optimistic expectations are more conducive to the reduction of customer concentration and the improvement of innovation. In addition, based on the perspective of the manager’s expectation, the research demonstrates the heterogeneous impact of manager’s expectation on the relationship between customer concentration and innovation capability.

Sales Volume, Operating Cost and its Effect on Profitability (Study on Listed Companies in The Indonesia Stock Exchange (IDX) for 2017-2020)

2022 ◽  
Vol 3 (1) ◽  
Author(s):  
Padriyansyah Padriyansyah ◽  
Ryan Al Rachmat ◽  
Trie Sartika Pratiwi
Keyword(s):  
Stock Exchange ◽  
Operating Cost ◽  
Financial Statements ◽  
Listed Companies ◽  
Operating Costs ◽  
Sales Volume ◽  
Operational Costs ◽  
Independent Variable ◽  
The Relationship

This study is associative research that uses more than one independent variable to determine the relationship between the variables studied, namely sales volume, operating costs, and profitability. The data used are in the form of company profit and loss financial statements, which were obtained from the Indonesian stock exchange website www.IDX.co.id. The population used is the annual financial statements published for 4 periods 2017-2020 as many as 16 companies. The sample in this study is in the form of annual financial statements (profit and loss statements) for the 2017-2020 period as many as 10 companies (40 samples) according to the sampling criteria. The results obtained, Sales Volume and Operational Costs affect Profitability as evidenced by the results of Fount 6.827 > Fable of 3.250 with a significant level of 0.003. While partially Sales Volume affects Profitability as evidenced by the results of count of 2,980 and table of 2,026 with a significant value of 0.005, and also Operational Costs affect Profitability as evidenced by a count of -3.599 and table of 2.026 with a significance value of 0.001

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