scholarly journals Panel discussion: A multi-stakeholder perspective on audit quality and audit research

2016 ◽  
Vol 90 (9) ◽  
pp. 357-362
Author(s):  
Philip Wallage
Keyword(s):  
Financial Markets ◽  
Executive Director ◽  
Audit Quality ◽  
Panel Discussion ◽  
Regulatory Climate ◽  
Stakeholder Perspective ◽  
Multi Stakeholder ◽  
The University ◽  
Narrative Report

On May 9, 2016, the first day of the FAR conference, a panel discussion was chaired by professor Henriëtte Prast (Chair of the FAR Board). Four stakeholders - an audit practitioner, an academic, a non-executive director, and an audit regulator – presented and discussed their thoughts about the following issues • how to improve audit quality, • the importance of collaboration between academics and practitioners (and the role of FAR therein), • the oversight and regulatory climate, and • the stakeholder expectations of auditors. Participants welcomed the opportunity to discuss these issues with Marco van der Vegte (Head of Audit of Deloitte the Netherlands and FAR Board member), Barbara Majoor (on behalf of Authority Financial Markets (AFM, the Dutch auditor oversight body), Jan Nooitgedagt (non-executive director), and Marleen Willekens (audit researcher at the University of Leuven). In the following narrative report the interactive debate on a multi-stakeholder perspective on audit quality and audit research is presented.

scholarly journals The future of audit quality - A multi-stakeholder perspective

2017 ◽  
Vol 91 (9/10) ◽  
pp. 258-261
Author(s):  
Olof Bik
Keyword(s):  
Audit Quality ◽  
Scientific Research ◽  
Public Trust ◽  
Multiple Stakeholders ◽  
The Future ◽  
Stakeholder Perspective ◽  
Multi Stakeholder ◽  
The Right

Audit quality. The FAR invited multiple stakeholders to share their views during the conference on 7 and 8 June 2017. This paper provides an integrated review of the topics discussed by the stakeholders in their presentations as well as the subsequent discussions with the audience. The discussions touched upon five main topics: 1) What are the multi-stakeholders' perspectives on audit quality? 2) Is the profession on the right track of regaining public trust? 3) What is the role of external supervision and regulation in regaining public trust? 4) What should the next steps be for the auditing profession? 5) What is the role of scientific research therein?

scholarly journals Multi-stakeholder perspective on the role of universities in place branding

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shalini Bisani ◽  
Marcella Daye ◽  
Kathleen Mortimer
Keyword(s):  
Conceptual Framework ◽  
Stakeholder Participation ◽  
Place Branding ◽  
Peripheral Region ◽  
Content Type ◽  
Community Stakeholders ◽  
Stakeholder Perspective ◽  
Multi Stakeholder ◽  
The University

Purpose The purpose of this paper is to create a conceptual framework to demonstrate the role of universities as knowledge partners in place branding networks. Design/methodology/approach This research adopts a case study strategy to explore the perceptions of institutional and community stakeholders in Northamptonshire. The objective is to examine the regional activities and engagement of a single-player university in a peripheral region and explore its potential for widening stakeholder participation. Qualitative data was collected through interviews and focus groups and thematically analysed. Findings The university played a complementary “partnership” role to other institutional stakeholders, particularly the public sector. As a knowledge partner, the university filled gaps in information (know-what), skills (know-how) and networks (know-who). The last two aspects are potentially unique to the university’s role in place branding networks and require further development. Research limitations/implications The conceptual framework demonstrates the potential of a single-player university in a peripheral region to enhance the capabilities and skills of stakeholders in place branding networks and widen stakeholder participation. Future researchers can use the framework to develop recommendations for universities’ role in place branding based on their unique situation. Originality/value There has been limited research on how universities participate and influence participation in place branding. The exploration of this topic in the context of a rural, marginalised region is also novel.

scholarly journals A Conversation with Monica Worline and Jane Dutton: Compassion in the Work Place

2017 ◽  
Vol 4 (2) ◽  
Author(s):  
Riane Eisler
Keyword(s):  
Executive Director ◽  
Business Administration ◽  
Work Place ◽  
Stanford University ◽  
Organizational Cultures ◽  
Research Scientist ◽  
The University

Riane Eisler talks with Monica C. Worline, PhD, Executive Director of CompassionLab and Research Scientist at the Center for Compassion and Altruism at Stanford University, and Jane E. Dutton, PhD, Professor of Business Administration and Psychology and co-founder of the Center for Positive Organizations at the University of Michigan’s Ross School of Business, about the role of compassion in transforming organizational cultures from domination to partnership.

Internal Audit Quality: Insights from Audit Committee Members, Senior Management, and Internal Auditors

2017 ◽  
Vol 37 (4) ◽  
pp. 235-259 ◽  
Author(s):  
Andrew J. Trotman ◽  
Keith R. Duncan
Keyword(s):  
Audit Committee ◽  
Audit Quality ◽  
Internal Audit ◽  
Senior Management ◽  
Five Dimensions ◽  
Internal Auditors ◽  
Stakeholder Groups ◽  
Stakeholder Perspective ◽  
Output Dimension ◽  
Multi Stakeholder

SUMMARY We investigate the concept of internal audit function (IAF) quality from a multi-stakeholder perspective through conducting 36 interviews with key IAF stakeholder groups: audit committee members, senior management, internal audit executives, and outsourced internal audit partners from the major accounting firms. We adapt established quality frameworks that suggest quality is a five-dimensional construct (including input, process, output, outcome, and contextual dimensions) to the internal audit context. We find that the various stakeholder groups focus on different quality dimensions in their evaluation of IAF quality. For example, the groups focus on the process dimension (internal audit executives), output dimension (audit committee members and internal audit partners), or outcome dimension (senior management and internal audit partners). We also find that the five dimensions comprise multiple indicators of IAF quality. We conduct six supplementary interviews with external audit partners to compare their insights on IAF quality to the focal IAF stakeholder groups. External auditors evaluate quality via the output dimension after an ex ante assessment focusing on the input dimension. Finally, we contribute to the IAF quality literature by developing a multi-stakeholder IAF quality framework.

scholarly journals Non-Executive Chairman, Audit Quality and Earnings Management

2020 ◽  
Vol 15 (3) ◽  
pp. 50
Author(s):  
Aditi Shams
Keyword(s):  
Earnings Management ◽  
Executive Director ◽  
Audit Quality ◽  
Earnings Quality ◽  
Governance Mechanism ◽  
Jones Model ◽  
Corporate Governance Mechanism ◽  
Total Accrual

The purpose of this paper is twofold, first, it examines the association of non-executive chairman and the quality of financial earnings and second, it examines the role of audit quality and non-executive chairman in earnings quality. This paper uses the modified jones model and the performance adjusted modified Jones model considering two cash flow methods of total accrual and perform regression analysis on the energy sector firms from the year 2010-2012. The study result does not find any significant association of earnings management and non-executive director and audit quality in the Australian context. This finding raises concerns regarding the effectiveness of such a corporate governance mechanism to maximize monitoring over the operation of the firm.

Understanding refugee entrepreneurship incubation – an embeddedness perspective

2019 ◽  
Vol 25 (5) ◽  
pp. 1065-1092 ◽  
Author(s):  
Alexander Dominik Meister ◽  
René Mauer
Keyword(s):  
Host Country ◽  
Structured Interviews ◽  
Business Incubation ◽  
Content Type ◽  
Study Approach ◽  
Stakeholder Perspective ◽  
Multi Stakeholder ◽  
The Impact

Purpose Recent years have seen a wave of immigration in western countries. Entrepreneurship can foster refugees’ integration in the labour market. Hence, the authors observe an emergence of incubators with social purpose, addressing the key challenges of refugee entrepreneurs. The purpose of this paper is to look at the particularities and the impact of business incubation on entrepreneurial development and embeddedness of refugee entrepreneurs in the host country by applying the theoretical lens of mixed embeddedness theory. Design/methodology/approach This paper is based on a qualitative case study approach exploring one business incubation model for refugee entrepreneurs in Germany. For a multi-stakeholder perspective, the data were collected through a participatory focus group workshop and semi-structured interviews of refugee entrepreneurs and incubator stakeholders (e.g. incubator management, mentors and partners) contributing to the incubation. The data collection extends over the duration of five months of the incubation programme. Findings The empirical results emphasise the impact of the business incubator on refugee entrepreneur’s development and embeddedness. In this analysis, the authors identify key themes of a particular incubation process addressing the lack of embeddedness and barriers to refugee entrepreneurs in the host country. From the results, the authors elaborate a particular business incubation process framework of refugee entrepreneurs. Originality/value The findings enhance the understanding how business incubation contributes to the embeddedness of refugee entrepreneurs in their new hosting environment. Thus, this research contributes to the existing literature by extending incubation model frameworks towards refugee entrepreneurship and embeddedness perspectives. Furthermore, the study emphasises the role of the incubator in the context of the dimensions of the mixed embeddedness of the refugee entrepreneurs.

scholarly journals In the Public Interest

2017 ◽  
Vol 91 (9/10) ◽  
pp. 256-257
Author(s):  
Philip Wallage
Keyword(s):  
Public Interest ◽  
Audit Quality ◽  
Research Projects ◽  
Multiple Stakeholders ◽  
The Public ◽  
The Status ◽  
Stakeholder Perspective ◽  
Multi Stakeholder ◽  
Oversight Body

The 2nd International FAR Conference on June 7 and 8 focused on the topic ‘Controversies in Future Audit Quality – A multi-stakeholder perspective'. With a challenging Minister of Finance, a critical oversight body, enthusiastic and renowned (inter)national academics, a broad and engaged audience, the Conference brought new and relevant insights for both academics and practitioners. Controversies regarding audit quality were discussed and several academics presented the status of their FAR research projects. The current MAB-FAR issue presents an overview of the interactions between multiple stakeholders and of the research projects.

MATERIAL HANDLING MACHINES AND SYSTEMS – UMI-TWINN PROJECT CONTRIBUTION

2019 ◽  
Vol 12 (1) ◽  
pp. 7-20
Author(s):  
Péter Telek ◽  
Béla Illés ◽  
Christian Landschützer ◽  
Fabian Schenk ◽  
Flavien Massi
Keyword(s):  
Material Handling ◽  
Digital Data ◽  
Flow Process ◽  
Research Directions ◽  
Scientific Excellence ◽  
Research Activities ◽  
New Research ◽  
Eu Project ◽  
The University

Nowadays, the Industry 4.0 concept affects every area of the industrial, economic, social and personal sectors. The most significant changings are the automation and the digitalization. This is also true for the material handling processes, where the handling systems use more and more automated machines; planning, operation and optimization of different logistic processes are based on many digital data collected from the material flow process. However, new methods and devices require new solutions which define new research directions. In this paper we describe the state of the art of the material handling researches and draw the role of the UMi-TWINN partner institutes in these fields. As a result of this H2020 EU project, scientific excellence of the University of Miskolc can be increased and new research activities will be started.

Tertiary English-majored Students’ Perceptions toward the Role of Pronunciation in English Language Learning and their Practicing Strategies

2020 ◽  
Vol 6 (2) ◽  
pp. 264-279
Keyword(s):  
Language Learning ◽  
English Language ◽  
Vital Role ◽  
English Language Learning ◽  
Structured Interviews ◽  
Efl Learners ◽  
The University

Accurate pronunciation has a vital role in English language learning as it can help learners to avoid misunderstanding in communication. However, EFL learners in many contexts, especially at the University of Phan Thiet, still encounter many difficulties in pronouncing English correctly. Therefore, this study endeavors to explore English-majored students’ perceptions towards the role of pronunciation in English language learning and examine their pronunciation practicing strategies (PPS). It involved 155 English-majored students at the University of Phan Thiet who answered closed-ended questionnaires and 18 English-majored students who participated in semi-structured interviews. The findings revealed that students strongly believed in the important role of pronunciation in English language learning; however, they sometimes employed PPS for their pronunciation improvement. Furthermore, the results showed that participants tended to use naturalistic practicing strategies and formal practicing strategies with sounds, but they overlooked strategies such as asking for help and cooperating with peers. Such findings could contribute further to the understanding of how students perceive the role of pronunciation and their PPS use in the research’s context and other similar ones. Received 10th June 2019; Revised 12th March 2020; Accepted 12th April 2020

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