scholarly journals Some Influential Elements in Improving Effectiveness of External Audit in Jordanian Audit Offices Field Study from the Point of View of External Auditors

2017 ◽  
Vol 6 (4) ◽  
pp. 31
Author(s):  
Ziad AbdulHalim AlTheebeh ◽  
Hamza Yosuf Abu Qobu
Keyword(s):  
Field Study ◽  
Positive Impact ◽  
Legal Protection ◽  
Independent Study ◽  
Point Of View ◽  
External Audit ◽  
External Auditors ◽  
Descriptive Approach ◽  
External Auditor ◽  
The Impact

This study aims to identify the impact of the elements represented in the criteria of selecting the auditor, auditor's independence, auditor's fees and professional specialization of auditor in improving effectiveness of external audit in Jordanian audit offices from the point of view of external auditors, the researchers adopted the analytical descriptive approach in this study.The most important findings of this study are that there is an existence of a positive impact of the independent study variables (combined and separated) in enhancing the effectiveness of external audit in Jordanian audit offices. This study presented many recommendations, the most important of these are: the auditors should exercise their profession in accordance with professional specialization and the need to provide the necessary legal protection for the external auditor to maintain his independence.

Impact of Independent Internal Audit on External Audit Risks through Risk Management Governance: A Field Study of External Auditors at Audit Offices and Companies in the Republic of Yemen

2021 ◽  
Vol 27 (3) ◽  
Author(s):  
أ.د. سلطان علي أحمد السريحي ◽  
أ. صفاء محمد مجاهد الشيباني
Keyword(s):  
Risk Management ◽  
Positive Impact ◽  
Internal Audit ◽  
Risk Assessments ◽  
External Audit ◽  
Audit Risk ◽  
External Auditors ◽  
Study Results ◽  
The Republic ◽  
The Impact

This study aimed to investigate the impact of independent internal audit on the external audit risk assessments through risk management governance of a sample of external auditors (203) at the audit offices and companies in the Republic of Yemen. To achieve this objective, 203 questionnaires were distributed to external auditors at the audit offices and companies, but only (167) were valid for analysis. The study results revealed that there was a positive impact of independent internal audit and governance of risk management on the assessments of external audit risks. Further, there was a positive impact on the governance of risk management which also increased its indirect positive impact on assessing risks of external audit. It was also found that the most important dimensions related to the external audit risk assessments, from the respondents’ perspective, were detection risk, control risk, and inherent risk. The study recommended that the external auditor should use the method of comparing the enterprise information with the information that is similar to the economic sector in which it operates. The internal auditors should also be free of bias in their work, whereby risk management governance should be taken into account when developing the strategy of the enterprise.

The impact of audit reforms on objectivity during the performance of non-audit services

2014 ◽  
Vol 29 (3) ◽  
pp. 222-236 ◽  
Author(s):  
Richard G. Brody ◽  
Christine M. Haynes ◽  
Craig G. White
Keyword(s):  
Audit Quality ◽  
Content Type ◽  
Auditor Liability ◽  
Internal Auditors ◽  
External Auditors ◽  
Regulatory Perspective ◽  
External Auditor ◽  
The Impact ◽  
Practical Implications ◽  
Non Audit Services

Purpose – This research aims to explore whether recent audit reforms have improved auditor objectivity when performing non-audit services. Design/methodology/approach – In two separate experiments, the authors tested whether external and internal auditors' inventory obsolescence judgments are influenced by their client's (or company's) role as the buyer or seller in an acquisition setting. Findings – External auditors assessed the likelihood of inventory obsolescence objectively, regardless of their consulting role in the acquisition setting. Internal auditors assessed the likelihood of inventory obsolescence as higher when consulting for the buyer than when consulting for the seller, consistent with the supposition that the buyer would prefer to write-down inventory and negotiate a lower purchase price, whereas the seller would prefer the inventory not be written down. Practical implications – From a regulatory perspective, external auditors may be relying too much on the work of internal auditors if internal auditors' lack of objectivity as consultants extends to their assurance role. Originality/value – This paper extends prior research in the area of internal and external auditor objectivity and is the first paper to include both subject groups in the same experiment. It also addresses the current policy issues that may have a significant effect on audit quality and auditor liability.

scholarly journals Impact of Business Plans for the Development of MSMEs

2019 ◽  
Vol 2 (2) ◽  
pp. 375-379
Author(s):  
Irwan Sugiarto
Keyword(s):  
Marketing Strategy ◽  
Research Method ◽  
Qualitative Method ◽  
Positive Impact ◽  
Business Planning ◽  
Business Plans ◽  
Descriptive Approach ◽  
The Government ◽  
The Impact

This study aims to determine the impact of business planning for the development of MSMEs. The research method uses is a qualitative method with a descriptive and explorative descriptive approach. From the results of the research conducted, the results show that proper business planning and the application of a good marketing strategy have a positive impact on the sustainability of MSME activities. In addition, the quality of production that has a competitive advantage is also one of the driving factors. For the development of MSMEs, there are several obstacles faced, especially related to capital and guidance from the local government. With the development of MSMEs, it is expected to improve people's welfare, including helping the government in reducing unemployment.

scholarly journals The Impact of Innovation Strategy on the Financial, Social and Environmental Performance

2021 ◽  
Vol 1 (1) ◽  
pp. 33-39
Author(s):  
Hamid Saremi ◽  
Masoud Mahmoudi ◽  
Mojtaba Soltaninezhad ◽  
Mohammad Hosseinpour
Keyword(s):  
Financial Performance ◽  
Environmental Performance ◽  
Positive Impact ◽  
Stock Exchange ◽  
Social Performance ◽  
Point Of View ◽  
Innovation Strategy ◽  
Management Tools ◽  
Social And Environmental Performance ◽  
The Impact

The core purpose of this study is to investigate the effect of innovation strategy on financial, social and environmental performance of companies listed on the Tehran Stock Exchange (TSE). The information used is from 129 companies listed on TSE in different industries between 2011 and 2018 (1032 observations). In order to analyze the data, a multivariate regression test was used. The results showed a positive and significant relationship between innovation strategy on financial performance and environmental performance. Also, the relationship between innovation strategy and social performance has a positive but insignificant. Innovation tools are also among the few management tools that can have a positive impact on both financial performance and the company's environmental performance. In this research, an attempt has been made to look at the idea of innovation from a financial point of view, and its results in the long run indicate the right choice of management to invest in the company's research and development unit.

scholarly journals Obstacles to teaching gifted students from the point of view of female teachers in the middle and high school in Jeddah

2019 ◽  
Vol 3 (9) ◽  
Author(s):  
Ebtisam Rashad Abdullah Hameedah
Keyword(s):  
High School ◽  
Gifted Students ◽  
Point Of View ◽  
Assessment Tools ◽  
Average Score ◽  
Female Teachers ◽  
Study Population ◽  
Descriptive Approach ◽  
Talented Students ◽  
The Impact

  This study aimed to identify the most important obstacles to the teaching of gifted students from the point of view of teachers in the middle and high school of gifted in Jeddah، namely (educational obstacles، self-obstacles، social obstacles، administrative obstacles)، and the impact of study variables gender، For the teacher، the descriptive approach was used، and a questionnaire was developed to collect the data. The study population consists of all 70 gifted teachers in Jeddah's intermediate and secondary schools. A random sample of(70). The results of the study showed that the most important obstacles are the lack of special curricula for gifted students، the neglect of the school for the creations produced by the students، the lack of consideration of the assessment tools for the personality aspects of the learner، and the obstacles to the teaching methods of gifted students came in a medium degree and an average score of (3.31) And the results of the study showed that the obstacles of teaching talented students to the field of evaluation methods to teach talented students came in a medium and an average score of (3.39). The results of the study also showed that the obstacles of teaching talented students to the field of teaching tools The results showed that there were statistically significant differences between the estimates of the sample of the study to the extent of the obstacles of teaching gifted students from the point of view of the teachers in the middle and secondary school in Jeddah، due to the gender variable، and the lack of Differences attributed to the variable of scientific qualification and years of experience.

What Nonresident Mothers and Fathers Have to Say About a Mother-Only Coparenting Intervention: A Qualitative Assessment of Understanding DadsTM

2020 ◽  
Vol 101 (2) ◽  
pp. 167-179
Author(s):  
Jessica Pearson ◽  
Abigail Henson ◽  
Jay Fagan
Keyword(s):  
Father Involvement ◽  
Positive Impact ◽  
Behavioral Outcomes ◽  
Point Of View ◽  
Qualitative Assessment ◽  
Nonresident Fathers ◽  
Mothers And Fathers ◽  
Nonresident Parents ◽  
The Impact

Coparenting between mothers and nonresident fathers is a consistent predictor of positive father involvement and is shown to have a direct positive impact on children’s behavioral outcomes. While many fatherhood programs attempt to improve coparenting relationships using father-only interventions, the information on their effectiveness is mixed. Couple interventions may be more effective than father-only approaches but are very hard to achieve with nonresident parents. Engaging mothers may be more practical and beneficial, although there is very little literature on the impact of mother-only interventions on coparenting relationships. The current study begins to address that gap. It presents qualitative reactions by mothers and fathers to a mother-only coparenting intervention and finds that a mother-only approach can achieve some important goals such as improved communication, reduced conflict, and mother’s understanding of the father’s point of view. Fathers whose parenting partners participated in the mother-only group agreed with mothers’ assessments and also reported less undermining.

scholarly journals Do vody bez obav

2013 ◽  
Vol 7 (3) ◽  
pp. 211-221
Author(s):  
Viktor Pacholík
Keyword(s):  
Social Sciences ◽  
Subjective Experience ◽  
Positive Impact ◽  
Water Environment ◽  
Well Being ◽  
Point Of View ◽  
Research Activities ◽  
Power And Energy ◽  
The Impact

This list deals with the impact of the Halliwick Swimming Concept on subjective experience and psychical states of people with physical impairment. By means of the Halliwick Swimming Concept, that consisted of 10 swimming lessons, we observed the psychical response of the tested persons to individual lessons as well as to the whole programme within a frame of a case study. The acquired data indicate a positive impact of the swimming programme in the field of elimination of negative psychical state in water environment such as anxiety, discomfort and despondency and gradual increase of psychical well-being, activity and feelings of power and energy connected with positive expectations. Most of these changes proved not only in individual lessons, but also from the point of view of the whole programme evaluation. This paper has been written within a project OP VK CZ.1.07/2.4.00/17.0037 „Development of Pedagogical and Research Activities within the Department of Social Sciences in Sport at the FSpS MU“.

scholarly journals Improving the performance of organizational innovation processes by applying the Six Sigma methodology

2020 ◽  
Vol 14 (1) ◽  
pp. 1098-1108
Author(s):  
Ana Maria Ifrim ◽  
Gabriela Elena Biţan ◽  
Dorin Maier ◽  
Teodora Elena Fogoroş
Keyword(s):  
Six Sigma ◽  
Impact Analysis ◽  
Organizational Innovation ◽  
Positive Impact ◽  
Innovation Management ◽  
Point Of View ◽  
Statistical Point ◽  
Six Sigma Methodology ◽  
The Impact ◽  
Innovation Processes

AbstractThe purpose of this paper is to integrate the concept of innovation management with the Six Sigma methodology, focusing on the impact analysis of the quality management principles on the organizational innovation processes. To achieve this objective, the DMAIC methodology was used – define (D), measure (M), analyze (A), improve (I) and control (C). Based on this methodology by introducing innovation in the improvement phase of the DMAIC model, we developed the model called DMAIC - IM (DMAIC - Innovation Management model). A case study related to the implementation of the DMAIC-IM Model was carried out within a company that produces and sells products for the automotive industry. Thus, the performances of the processes were measured, the obtained values were compared with the ideal values from a statistical point of view and the methods for eliminating the variations were identified. Also, the critical factors of the innovation success of organizations were analyzed resulting ways to remove the obstacles that lead to this success. According to the research results, the application of the Six Sigma methodology has a positive impact on the performance of the organizational innovation processes. The proposed solution has a set of indicators and can help organizations to improve their system of evaluating the innovation processes performances.

scholarly journals The Impact of Litigation Risks on The Reputation of Auditors and Audit Profession (An Empirical Study on External Audit Offices in the Gaza Strip)

2019 ◽  
Vol 3 (1) ◽  
pp. 103-130
Author(s):  
Abd El Rahman MOHAMMED SULAIMAN RASHWAN
Keyword(s):  
Review Process ◽  
Gaza Strip ◽  
Theoretical Aspect ◽  
Audit Process ◽  
External Audit ◽  
External Auditors ◽  
The Gaza Strip ◽  
Time Required ◽  
High Level ◽  
The Impact

The study aims to rationalize the scientific study by identifying the impact of litigation on the auditors' reputation and auditing profession. To answer the questions and test the hypotheses of the research, the researcher relied on descriptive analytical method in clarifying and clarifying the theoretical aspect through previous studies, And the testing of hypotheses using the statistical program (SPSS). The questionnaire was used as a research tool, and was distributed after evaluation and arbitration by a number of specialists on the sample of the sample of the auditors working in the offices of the external audit operating in the Gaza Strip (80) auditor. The results of the field study also showed that the audit offices operating in the Gaza Strip are seeking to conduct the audit process with a high level of accuracy and credibility, in order to maintain their professional reputation in the services market of the auditing profession, increase confidence in the performance of the auditors and the results of the audit process, To the lawsuits for negligence and negligence during the implementation of the review process. The study also recommended that external auditors should not accept a review process that does not have the time required to perform it adequately and effectively or undergo customer or management pressure to expedite the completion of the audit process, which negatively affects the auditor's performance in detecting errors, fraud or manipulation of financial statements. Judicial grounds on grounds of negligence and negligence.

scholarly journals The Reliance of External Auditors on Internal Audit's Use of Continuous Audit

2014 ◽  
Vol 29 (1) ◽  
pp. 95-114 ◽  
Author(s):  
Irina Malaescu ◽  
Steve G. Sutton
Keyword(s):  
Internal Control ◽  
Internal Audit ◽  
Economic Consequences ◽  
Automated Control ◽  
Material Weakness ◽  
Internal Auditor ◽  
External Auditors ◽  
Prior Literature ◽  
External Auditor ◽  
The Impact

ABSTRACT As a response to the increased demand for timely and ongoing assurance over the effectiveness of risk management and control systems, companies are moving toward a more automated control environment through the implementation of continuous audit modules. The purpose of this study is to evaluate external auditors' reliance on internal audit's work when advanced audit techniques are introduced by the internal auditor and the impact this reliance has on budgeted audit hours. Prior literature suggests that internal control deficiencies also have an impact on external auditor reliance and the audit budget. The reliance decision of an external auditor has important economic consequences and implications for efficiency and effectiveness of the overall audit. In recent years, the PCAOB has encouraged greater such reliance to improve audit efficiency. An experiment is conducted with 87 experienced external auditors to investigate the theorized effects. Using a 2 × 2 between-subjects factorial design, the frequency of the internal audit (traditional versus continuous audit) and prior year material weakness (absent versus present) are manipulated. Consistent with predictions, we find that auditors are willing to rely more on internal audit work in a continuous audit environment than in a traditional environment, and this effect is magnified when the prior year audit report on the effectiveness of internal controls indicates that controls are working properly. The presence of a material weakness, however, negatively impacts judgments on the budget for the valuation of a complex account. In addition, both material weakness and continuous audit have an impact on the overall audit budget, which is reduced only when the company has no prior year material weakness and a functioning continuous audit module is put in place. The results show that auditors increase budgeted hours for the engagement at a higher rate when the client uses traditional internal audit procedures.

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