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.

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 Babbage among the insurers: Big 19th-century data and the public interest

2018 ◽  
Vol 31 (5) ◽  
pp. 129-153
Author(s):  
Daniel C.S. Wilson
Keyword(s):  
Big Data ◽  
19Th Century ◽  
Public Interest ◽  
Human Longevity ◽  
Subsequent Work ◽  
The Public ◽  
Public Projects ◽  
Life Assurance ◽  
The Status ◽  
Mortality Table

This article examines life assurance and the politics of ‘big data’ in mid-19th-century Britain. The datasets generated by life assurance companies were vast archives of information about human longevity. Actuaries distilled these archives into mortality tables – immensely valuable tools for predicting mortality and so pricing risk. The status of the mortality table was ambiguous, being both a public and a private object: often computed from company records they could also be extrapolated from public projects such as the census, or clerical records. Life assurance more generally straddled the line between private enterprise and collective endeavour, though its advocates stressed the public interest in its success. Reforming actuaries such as Thomas Rowe Edmonds wanted the data on which mortality tables were based to be made publicly available, but faced resistance. Such resistance undermined insurers’ claims to be scientific in spirit and hindered Edmonds’s personal quest for a law of mortality. Edmonds pushed instead for an open actuarial science alongside fellow travellers at the Statistical Society of London, which was populated by statisticians such as William Farr (whose subsequent work, it is argued, was influenced by Edmonds) as well as by radical mathematicians such as Charles Babbage. The article explores Babbage’s little-known foray into the world of insurance, both as a budding actuary but also as a fierce critic of the industry. These debates over the construction, ownership, and accessibility of insurance datasets show that concern about the politics of big data did not begin in the 21st century.

scholarly journals Analysis and evaluation of Lithuanian public interest companies audit market

2014 ◽  
pp. 26-36
Author(s):  
Darius Vaicekauskas
Keyword(s):  
Public Interest ◽  
Main Part ◽  
Audit Quality ◽  
Investment Funds ◽  
Public Interests ◽  
The Public ◽  
Analysis And Evaluation ◽  
Audit Market ◽  
Planning Decisions ◽  
Prior Literature

The article investigates audit companies‘ specialization among the public interest companies of Lithuania. Prior literature explores various advantages of industry auditors – auditors who specialize in particular industries while enhancing the main part of clients in the industry branch. Industry auditors reach higher level of audit quality, while making more effective planning decisions, assessing more effectively client‘s business risk, as well as the risk of material misstatement, complying at highest rate with auditing standards. 154 public interests companies of Lithuania were analysed in order to assess whether the is a trend of auditors‘ specialization in a market of public interest companies in Lithuania. Results of the research imply auditors tending to specialize themselves in mainly all branches of industries, reaching highest rate of clients in particular industry of pension funds, investment funds and credit institutions. The results also disclose some evidence of industry auditors keeping their audit prices at higher level than their competitors, as well as their reputation being quite stable reaching more adds than losses. Issues concerning industry expertise auditors‘ quality significantly affects auditors‘ reputation. The results of the research taken support conclusions of vast body of prior researches on auditors‘ specialization implying that particular industry auditors may achieve and enhance higher level of audit quality.

scholarly journals MAIN INTERESTS OF A MEMBER OF THE TERRITORIAL COMMUNITY AS A CONSUMER OF MUNICIPAL SERVICES

2021 ◽  
Vol 2 (5) ◽  
pp. 30-40
Author(s):  
A. A. Kalarash
Keyword(s):  
Public Interest ◽  
Local Governments ◽  
Municipal Government ◽  
Local Population ◽  
Local Communities ◽  
Municipal Services ◽  
The Public ◽  
Full Implementation ◽  
The Status ◽  
Business Entities

The article examines the essence and features of the interests of a member of the territorial community as a consumer of municipal services, clarifying the public interest and the interest of a member of the territorial community, as well as providing characteristics of municipal services and outlining the specifics of the status of a member local governments in the formation and maintenance of such status. The notion of interests of a member of a territorial community as a consumer of municipal services is defined: it is a notion that reflects the aspirations, needs, motives, goals and ideas about the welfare of a member of such a territorial community as a local human community. self- government) through municipal enterprises or involved business entities, which ultimately aim to obtain quality and affordable services to the local population. It was found that municipal services are the activities of local governments, their officials or their established institutions, organizations and utilities to fulfill their responsibilities to local communities (or their community) to create conditions for the full implementation of citizens (members of the relevant territorial communities) their rights and freedomsIt was revealed that municipal services are the activities of local governments, their officials or their established institutions, organizations and utilities to fulfill their responsibilities to local communities (or their community) to create conditions for the full implementation of citizens (members of the relevant territorial communities) their rights and freedoms. It has been established that for the effective realization of the interests of members of the territorial community as consumers of municipal services, the municipal government, represented by local governments, must have information about the benefits that are important to them. It is noted that the normative indication in the interpretation of local self-government "in the interests of the local population (territorial community)" would not only clearly focus on understanding the purpose for which the institution of local self- government in Ukraine operates and what it is intended for.

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.

A Multi-Stakeholder Perspective of Analytics for Learning Design in Location-Based Learning

2021 ◽  
Vol 13 (1) ◽  
pp. 1-17
Author(s):  
Gerti Pishtari ◽  
María Jesús Rodríguez-Triana ◽  
Terje Väljataga
Keyword(s):  
Situated Learning ◽  
Data Analytics ◽  
Research Community ◽  
Educational Institutions ◽  
Learning Design ◽  
Multiple Stakeholders ◽  
Learning And Teaching ◽  
Stakeholder Perspective ◽  
Multi Stakeholder

Promoted by the growing access to mobile devices and the emphasis on situated learning, location-based tools are being used increasingly in education. Multiple stakeholders could benefit from understanding the learning and teaching processes triggered by these tools, supported by data analytics. For instance, practitioners could use analytics to monitor and regulate the implementation of their learning designs (LD), as well as to assess their impact and effectiveness. Also, the community around specific tools—such as researchers, managers of educational institutions, and developers—could use analytics to further improve the tools and better understand their adoption. This paper reports the co-design process of a location-based authoring tool that incorporates multi-stakeholder analytics for LD features. It contributes to the research community through a case study that investigates how analytics can support specific LD needs of different stakeholders of location-based tools. Results emphasise opportunities and implications of aligning analytics and LD in location-based learning.

The Police Scandal Syndrome

1964 ◽  
Vol 10 (3) ◽  
pp. 269-275 ◽  
Author(s):  
John E. Ingersoll
Keyword(s):  
Public Interest ◽  
Status Quo ◽  
Public Confidence ◽  
Police Leadership ◽  
Large Measure ◽  
The Public ◽  
Management Ability ◽  
The Status ◽  
The Law ◽  
High Standards

Police scandals have shocked public conscience, have produced public outcry, and have diminished public confidence in those to whom it looks for protection. But all the tumult has done nothing to relieve the same public from its share of the responsi bility. True, in those few communities visited by clouds of scan dal, police leadership must accept its responsibility for its lack of management ability, failure to control personnel, and failure to safeguard the public interest vested in their agencies. But the public also has failed in large measure to recognize and acquit its own responsibility in the process of obtaining justice. When police leadership does not select men on the basis of quality instead of quantity and does not educate neophytes and veterans in the ideals, philosophies, ethics, and techniques of police serv ice, the public has failed to demand high standards. Where vice, corruption, and scandals have prevailed, the public has failed to demonstrate its intolerance of conditions inimical to its safety. Where the police have failed to improve the law enforce ment image and articulate needs adequately, the public, con tent with the status quo, has usually failed to invite such action. The public and the police alike must be aware of their responsi bilities and together be intolerant of what ought not to be.

scholarly journals An Appraisal of the Market for Agricultural Economists - - Structure and Performance

1969 ◽  
Vol 1 (1) ◽  
pp. 139-144 ◽  
Author(s):  
Harold F. Breimyer
Keyword(s):  
Economic Policy ◽  
New Deal ◽  
Public Interest ◽  
Performing Arts ◽  
Great Society ◽  
Recent Issue ◽  
The Public ◽  
The Status ◽  
And Performance ◽  
The New Deal

“The Great Society is the ‘age of the economist.’ One finds economists not only at the center of economic policy, in the Council of Economic Advisers, but also as important formulators of policy in the Departments of Defense, HEW, and HUD, and even as analysts of the status of the performing arts.” (USDA could have been added.)Despite the contemporary accuracy of these lines from a recent issue of The Public Interest, any inference that the Great Society was the first “age of the economist” is patently wrong. That label belongs to the New Deal era.

In the Public Interest: Charitable Association, the State, and the Status ofutilité publiquein Nineteenth-Century France

2007 ◽  
Vol 25 (2) ◽  
pp. 283-321 ◽  
Author(s):  
Christine Adams
Keyword(s):  
Nineteenth Century ◽  
Public Interest ◽  
The State ◽  
Point Of View ◽  
French Law ◽  
Male And Female ◽  
The Public ◽  
Administrative Practice ◽  
The Status ◽  
Nineteenth Century France

In her work on the bourgeois male of the nineteenth century, Carol E. Harrison argues that “Although French law made no distinction between male and female associations, administrative practice ignored women in groups.” Most historians accept this point of view—that French administrators generally ignored the associational activities of women, and, indeed, most female groups appear to have garnered little notice from authorities. While Annie Grange suggests that this may be because so few female as-sociations existed throughout much of the nineteenth century, Catherine Duprat has uncovered numerous female societies, especiallysociétés de bienfaisance, many of which received more generous treatment from municipal and national officials than their male counterparts. However, she suggests that their official “silence”–the absence of general assemblies and frequent publications, as well as their careful cultivation of the traditional, non-threatening image ofdames de charité—kept these associations largely out of public view. Furthermore, for the most part, those female associations that did exist lacked visible political and financial clout.

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