scholarly journals An analysis of auditors’ perceptions towards artificial intelligence and its contribution to audit quality

Accounting ◽  
2021 ◽  
pp. 755-762 ◽  
Author(s):  
Ibrahim Albawwat ◽  
Yaser Al Frijat
Keyword(s):  
Artificial Intelligence ◽  
Audit Quality ◽  
Descriptive Study ◽  
Ease Of Use ◽  
Perceived Ease Of Use ◽  
Audit Process ◽  
Online Questionnaire ◽  
Audit Firms ◽  
Significant Difference

Artificial intelligence (AI) systems have significantly changed the audit process; nevertheless, the AI revolution opponents view this growth as a step-back as many auditors will fail to adapt to this new environment and will drop behind. Our descriptive study examines the perceived ease of use, usefulness, and contribution to the audit quality of different AI’s types. To address local audit firms concerns about their readiness to use AI systems in auditing processes and to advance auditing research, we examine whether perceived ease of use, usefulness, and contribution to audit quality vary by AI systems type (Assisted, Augmented, and Autonomous). An online questionnaire was used to collect data from 124 auditors representing local audit firms in Jordan. Our results indicate that auditors perceive Assisted and Augmented AI systems as ease of use in auditing while perceiving Autonomous AI systems as complicated to use. Besides, Auditors are underestimating Autonomous AI systems’ capabilities and perceived it as not useful for auditing. The results also reveal a significant difference between the perceived contribution to audit quality by the three AI systems types. This study contributes to the existing literature on AI and auditing by developing and testing a measure for AI systems’ perceived contribution to audit quality. This study also provides empirical evidence on how Jordan local firms auditors perceive AI use in auditing.

scholarly journals Determinants of Audit Quality in Indonesia Supreme Audit Institution: A Conceptual Study

2020 ◽  
Vol 12 (2(I)) ◽  
pp. 38-41
Author(s):  
Khoirul Aswar ◽  
Fahmi Givari Akbar ◽  
Noegrahini Lastiningsih
Keyword(s):  
Attribution Theory ◽  
Audit Quality ◽  
Public Institution ◽  
Audit Process ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Audit Failure ◽  
The Public ◽  
Audit Firms

This research is based on the problem of poor audit practices by the Big Four audit firms and the mid-tier audit firms in UK in 2018/2019 cycle, which is indicated as audit failure. This resulted in sanctions and fines that increased significantly from the previous year. Problems related to audit quality are also experienced by government internal auditors in Indonesia. This is due to several factors such as the quality of government internal auditor resources that are still below the lowest service standards as a public institution, lack of available apparatus and low competency, and limited budget. The purposes of this study are to determine the extent of audit quality produced by government internal auditors at the Principal Inspectorate of Indonesia’s Supreme Audit Institution. Based on attribution theory, this study has several objectives, namely to determine the effect of competence, independence, and motivation on audit quality. Therefore, the contribution of this research can be the object of consideration and evaluation for Indonesia’s Supreme Audit Institution auditors regarding the audit process and audit results in the public or government sector, an information for Principal Inspectorate of Indonesia’s Supreme Audit Institution as an effort to maintain and improve the quality of government internal audits, and an information for the public in overseeing the audit quality of the management and responsibility of state finances.

scholarly journals A Descriptive Study about Factors Affecting Data Quality of EWARS in Surabaya 2016

2017 ◽  
Vol 5 (2) ◽  
pp. 265
Author(s):  
Sobhita Paramita
Keyword(s):  
Data Quality ◽  
Sex Education ◽  
Simple Random Sampling ◽  
Descriptive Study ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Perceived Ease Of Use ◽  
Good Level ◽  
Level Of Knowledge

Early Warning and Response System (EWARS) is a health information technology used to report diseases in particular with potential outbreaks and it can generate "alerts" when an outbreak is found. EWARS report is conducted on a weekly basis by reporting disease data on EWARS website according to the code of each disease that has been established. This research is a descriptive study based on quantitative assessment. Sampling is done by using simple random sampling method. Interviews were conducted to 33 officers at Puskesmas Kota Surabaya by using questionnaires. The variables are respondent characteristics including age, sex, education level, length of work, computer experience, and EWARS socialization experience. Then, it also examines the level of knowledge, attitudes, perceived ease of use, perceived usefulness towards EWARS implementation, and data quality of EWARS itself. The result shows that the majority of respondents are at the age of 20-40 years, female sex, have a sufficient level of education, have worked as EWARS officers for more than 2 years, have been using computers for more than 2 years, been through EWARS socialization. In addition, most respondents have good level of knowledge, attitudes, perceived ease of use, and perceived usefulness towards EWARS implementation, but unfortunately, the data quality is still undervalued. The conclusion is that having good level of knowledge, attitude, perception of ease, and perception of usefulness does not always result EWARS report in high quality because other attributes still need to be measured.

An Empirical Investigation of IPO Underpricing and the Change to the LLP Organization of Audit Firms

2004 ◽  
Vol 23 (1) ◽  
pp. 53-67 ◽  
Author(s):  
Steven R. Muzatko ◽  
Karla M. Johnstone ◽  
Brian W. Mayhew ◽  
Larry E. Rittenberg
Keyword(s):  
Initial Public Offering ◽  
Audit Quality ◽  
Limited Liability ◽  
Litigation Risk ◽  
Ipo Underpricing ◽  
Audit Firm ◽  
Legal Structure ◽  
Audit Firms ◽  
Public Offering

This paper examines the relationship between the 1994 change in audit firm legal structure from general partnerships to limited liability partnerships (LLPs) on underpricing in the initial public offering (IPO) market. The change in legal structure of audit firms reduces an audit firm's wealth at risk from litigation damages and reduces the incentives for intrafirm monitoring by partners within an audit firm. Prior research suggests that underpricing protects underwriters from litigation damages, and that the level of underpricing varies inversely with both the amount of implicit insurance provided by the audit firm and the quality of the audit services provided. We hypothesize the change in audit firm legal structure reduced the assets available from audit firms in IPO-related litigation and indirectly reduced audit quality by lowering intrafirm monitoring. As a result, underwriters have incentives as a joint and several defendant with the audit firms to increase IPO underpricing, particularly for high-litigation-risk IPOs, following audit firms' shifts to LLP status. Our findings are consistent with this hypothesis.

scholarly journals Students Acceptance of Google Classroom: An Exploratory Study using PLS-SEM Approach

2018 ◽  
Vol 13 (06) ◽  
pp. 112 ◽  
Author(s):  
Rana A. Saeed Al-Maroof ◽  
Mostafa Al-Emran
Keyword(s):  
Technology Acceptance ◽  
Structural Equation ◽  
Equation Model ◽  
Ease Of Use ◽  
Partial Least Square ◽  
Perceived Usefulness ◽  
Least Square ◽  
Perceived Ease Of Use ◽  
Online Questionnaire ◽  
Actual Usage

Google classroom can work in unidirectional process as it can serve the teachers’ strategies and styles on one hand and students’ perception, understanding, and effective participation in different classroom skills on the other hand. The ac-ceptance of Google classroom is affected by different factors. Some of them are still not clearly specified and discussed in previous research; therefore, they need further investigation. Based on the previous assumption, this study is an attempt to examine the factors that affect the students’ acceptance of Google classroom at Al Buraimi University College (BUC) in Oman. The Technology Acceptance Model (TAM) was adopted to formulate the hypotheses of the current study. The data was collected through an online questionnaire with 337 respondents. The Partial Least Square-Structural Equation Model (PLS-SEM) approach was used to assess both the measurement and structural models. The results of the study prove that both the perceived ease of use (PEOU) and perceived usefulness (PU) positively influence the behavioral intention, which in turn influence the actual usage of Google classrooms. This study helps the decision makers of the higher educational institutions to have a better understanding of the effectiveness of us-ing Google classroom by their students. It is assumed that it helps in measuring the level of students’ acceptance to the previously mentioned technology.

scholarly journals An associational study: preschool teachers’ acceptance and self-efficacy towards Educational Robotics in a pre-service teacher training program

2021 ◽  
Vol 18 (1) ◽  
Author(s):  
Despoina Schina ◽  
Cristina Valls-Bautista ◽  
Anna Borrull-Riera ◽  
Mireia Usart ◽  
Vanessa Esteve-González
Keyword(s):  
Teacher Training ◽  
Training Program ◽  
Self Efficacy ◽  
Group Intervention ◽  
Preschool Teachers ◽  
Ease Of Use ◽  
Educational Robotics ◽  
Perceived Ease Of Use ◽  
Significant Difference ◽  
The Impact

Abstract Purpose This study explores pre-service preschool teachers’ acceptance and self-efficacy towards Educational Robotics (ER) during a university course, and also examines their perceptions of the course. Methodology This is a one-group intervention study with an associational research design that includes both quantitative and qualitative research methods: two pre-questionnaires and two post-questionnaires on pre-service teachers’ acceptance and self-efficacy towards ER, and participants’ training journals. Findings The results show that pre-service teachers’ acceptance and self-efficacy towards ER improved after they completed the ER teacher training course. There was a significant difference between the start and the end of the ER training in the pre-service teachers’ acceptance of ER in the areas of perceived ease of use, enjoyment and attitudes, and in their self-efficacy. The findings based on the training journals show that participants positively evaluated the course. The participants also provided suggestions for improving it, such as additional training sessions, resources and time for experimentation. Value Our study reveals the impact of an ER training program and showcases the importance of integrating ER in pre-service teachers’ education.

scholarly journals Factors That Affect E-Learning Platforms after the Spread of COVID-19: Post Acceptance Study

Data ◽  
2021 ◽  
Vol 6 (5) ◽  
pp. 49
Author(s):  
Rana Saeed Al-Maroof ◽  
Khadija Alhumaid ◽  
Iman Akour ◽  
Said Salloum
Keyword(s):  
Conceptual Model ◽  
Critical Mass ◽  
Ease Of Use ◽  
Daily Routine ◽  
Perceived Ease Of Use ◽  
Online Questionnaire ◽  
Learning Platform ◽  
E Learning ◽  
Learning Platforms ◽  
Vaccination Hesitancy

The fear of vaccines has led to population rejection due to various reasons. Students have had their own inquiries towards the effectiveness of the vaccination, which leads to vaccination hesitancy. Vaccination hesitancy can affect students’ perception, hence, acceptance of e-learning platforms. Therefore, this research attempts to explore the post-acceptance of e-learning platforms based on a conceptual model that has various variables. Each variable contributes differently to the post-acceptance of the e-learning platform. The research investigates the moderating role of vaccination fear on the post-acceptance of e-learning platforms among students. Thus, the study aims at exploring students’ perceptions about their post-acceptance of e-learning platforms where vaccination fear functions as a moderator. The current study depends on an online questionnaire that is composed of 29 items. The total number of respondents is 630. The collected data was implemented to test the study model and the proposed constructs and hypotheses depending on the Smart PLS Software. Fear of vaccination has a significant impact on the acceptance of e-learning platforms, and it is a strong mediator in the conceptual model. The findings indicate a positive effect of the fear of vaccination as a mediator in the variables: perceived ease of use and usefulness, perceived daily routine, perceived critical mass and perceived self-efficiency. The implication gives a deep insight to take effective steps in reducing the level of fear of vaccination, supporting the vaccination confidence among educators, teachers and students who will, in turn, affect the society as a whole.

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

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.

scholarly journals Evaluation of a European-wide survey on paediatric endoscopy training

2018 ◽  
Vol 10 (2) ◽  
pp. 188-193 ◽  
Author(s):  
Ilse Julia Broekaert ◽  
Joerg Jahnel ◽  
Nicolette Moes ◽  
Hubert van der Doef ◽  
Angela Ernst ◽  
...  
Keyword(s):  
European Society ◽  
Training Programme ◽  
General Information ◽  
Simulator Training ◽  
Online Questionnaire ◽  
Endoscopy Training ◽  
Procedural Volume ◽  
Significant Difference ◽  
Ileal Intubation

ObjectiveTo evaluate quality of paediatric endoscopy training of Young members of the European Society for Paediatric Gastroenterology, Hepatology and Nutrition (ESPGHAN).MethodsAn online questionnaire designed by the Young ESPGHAN Committee was sent to 125 Young ESPGHAN members between February 2014 and September 2015. The questionnaire comprised 32 questions addressing some general information of the participants and the structure of their paediatric gastroenterology, hepatology and nutrition programmes; procedural volume and terminal ileal intubation (TII) rate; supervision, assessments, participation in endoscopy courses and simulator training; and satisfaction with endoscopy training and self-perceived competency.ResultsOf 68 participants, 48 (71%) were enrolled in an official training programme. All alumni (n=31) were trained in endoscopy. They completed a median of 200 oesophagogastroduodenoscopies (OGDs) and 75 ileocolonoscopies (ICs) with a TII rate of >90% in 43%. There is a significant difference in numbers of ICs between the TII rate groups >90%, 50%–90% and <50% (median 150 vs 38 vs 55) (p<0.001). 11 alumni (35%) followed the ESPGHAN Syllabus during training. 25 alumni (81%) attended basic skills endoscopy courses and 19 (61%) experienced simulator training. 71% of the alumni were ‘(very) satisfied’ with their diagnostic OGD, while 52% were ‘(very) satisfied’ with their IC training. The alumni felt safe to independently perform OGDs in 84% and ICs in 71% after their training.ConclusionsDespite reaching the suggested procedural endoscopy volumes, a rather low TII rate of >90% calls for end-of-training certifications based on the achievement of milestones of competency.

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

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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