scholarly journals Analysis of Factors Influencing Audit Quality based on Grounded Theory Methods

2021 ◽  
Vol 13 ◽  
pp. 334-337
Author(s):  
Ziyi Zhou

With the gradual increase in business diversity and the increase in the degree of informatization of various industries, the level of audit quality has brought a great impact. This article collects 6 cases of my country's supervision and control commission penalties from 2010 to 2020, and adopts grounded theory methods to study the factors affecting audit quality and draw conclusions. The analysis first further summarizes the initial categories obtained from the analysis into the main categories, and then refines the core categories based on the logical relationship between the main categories. On this basis, it proposes ways to improve audit quality. factor.

CJEM ◽  
2011 ◽  
Vol 13 (04) ◽  
pp. 251-258 ◽  
Author(s):  
Morgan Hillier ◽  
Shelley McLeod ◽  
Danny Mendelsohn ◽  
Bradley Moffat ◽  
Audra Smallfield ◽  
...  

ABSTRACTObjectives:The objective of this study was to assess medical students' knowledge of and attitudes toward the two Canadian emergency medicine (EM) residency programs (Fellow of the Royal College of Physicians of Canada [FRCPC] and Certificant of the College of Family Physicians-Emergency Medicine [CCFP-EM]). Additionally, medical students interested in EM were asked to select factors affecting their preferred choice of residency training program and their intended future practice.Methods:Medical students enrolled at The University of Western Ontario for the 2008–2009 academic year were invited to complete an online 47-item questionnaire pertaining to their knowledge, opinions, and attitudes toward EM residency training.Results:Of the 563 students invited to participate, 406 (72.1%) completed the survey. Of the respondents, 178 (43.8%) expressed an interest in applying to an EM residency training program, with 85 (47.8%) most interested in applying to the CCFP-EM program.The majority of respondents (54.1%) interested in EM believed that there should be two streams to EM certification, whereas 18.0% disagreed. Family life and control over work schedule appeared to be common priorities seen as benefits of any career in EM. Other high-ranking factors influencing career choice differed between the groups interested in CCFP-EM and FRCPC. The majority of students interested in the CCFP-EM residency program (78%) reported that they intend to blend their EM with their family medicine practice. Only 2% of students planned to practice only EM with no family medicine.Conclusions:This is the first survey of Canadian medical students to describe disparities in factors influencing choice of EM residency stream, perceptions of postgraduate work life, and anticipated practice environment.


Author(s):  
Sorush Niknamian

One of the main challenges of housing demand is the optimal selection of housing that almost everyone faces. A model that can measure the role and impact of all factors affecting the demand for housing is not presented unambiguously and has not been dramatically formulated explicitly. Considering the centrality of budget, behavioral and control factors in housing demand, the present study seeks to explain and design the mental pattern of consumer demand, capital and housing leases with a cognitive and behavioral approach in Tabriz. The present study is based on the qualitative approach and using the grounded theory method. The data collection method was semi-structured interviews. In order to collect information, an interview was carried out using a targeted sampling method with 12 experts in the field of housing. Data analysis was performed in three stages: open coding, axial coding, selective coding, and a qualitative research model has been designed. The results of this study indicate that extraction of more than 250 codes, along with an inventory of more than 20 concepts and 4 categories, are presented in the form of a paradigmatic model including budget constraints as axial categories and causal conditions (as reasons for selection), underlying factors (physical factor) and interventional conditions (control and behavioral factors).


2012 ◽  
Vol 263-266 ◽  
pp. 776-780 ◽  
Author(s):  
He Gong ◽  
Cai Dong She ◽  
Jian Li ◽  
Shi Jun Li

In electrospinning at high voltage, material temperature, the distance between needle and collecting plate and the situation on pushing on material within needle are factors affecting the spinning quality. The paper used the microcontroller as the core, adopted the stepping motor to regulate collecting plate position driving machinery, got feedback by the displacement sensor. During the spinning process, using the infrared temperature probe to measure the needle, meanwhile controlling miniature stepper motor to advance material within needle in constant speed driving piston. The experimental results show that the system has high control accuracy, temperature accuracy can achieve 0.1°C, spinning interval is 1cm and control accuracy is 0.05mm. It provides technical support for a comprehensive, in-depth a electrospinning research.


Author(s):  
Olasemojo R. O ◽  
Owoeye J. O

The thrust of this study is to reveal exogenous factors limiting effective infrastructure maintenance in the core of Akure. In the course of the study, 425 questionnaires were administered and retrieved from residents in this locale. Variables in this set of questionnaire were investigated analytically using Excel and SPSS software. Findings from the study revealed that attitude of misuse of facilities, ignorance, indiscipline, insufficient fund and age of facilities were the major antithetical factors affecting infrastructure maintenance in the core of Akure. It was equally unveiled empirically that bureaucratic reporting process, lack of discernible maintenance culture and poor response to maintenance request contributed to infrastructure maintenance challenges in the area. In view of this, the study recommends public enlightenment program for residents in this area to make judicious use of infrastructure assets in their domain. It equally advocates creative synergy between government and the governed through public-private partnership (PPP) initiative for effective maintenance and prompt repairs or replacement of ageing facilities in this locale.


Author(s):  
Fedaa Abd Almajid Sabbar Alaraji ◽  
Zaid Yaseen Saud Al-Dulaimi ◽  
Thamer Mahdi Muhamed Sabri ◽  
Elena Iuliana Ion

Abstract This study is aim to adopt knowledge the specific concept to external audit quality and which are the factors that affecting on those qualities in the State of Iraq. As well as, to knowledge the range of depend this job in Iraq on international or local criterion to external audit quality or not. Also, to identify the satisfaction of interested parties about job of audit on service of external audit or not. According to viewpoint external audit the workers in this job and interested parties about external audit in Iraq where practice the profession of external audit under the supervision and control of the board of the profession consists of members appointed by the government ministries no are elected. The study reached to a set of many conclusions, most important of all that the realization external audit in Iraq for importance of external audit quality. Although no existence no concept of specific criterion for quality, whether international or local. Therefore, this study recommends a set of recommendations necessary to adopt uniform criterion for the quality of the external audit job in Iraq, whether international or local, to achieve high quality in audit services and achieving satisfaction of interested parties on those services.


Author(s):  
Tran Minh Hieu ◽  
Nguyen Duong Ngoc Mai Chi

This study applied SERVQUAL scale of Parasuraman et al to measure factors affecting customer satisfaction on service quality at Vietnam Technological and Commercial Joint Stock Bank - An Giang Branch (Techcombank An Giang). The study was conducted to survey 207 customers who have been using the service at Techcombank An Giang. The survey results were analyzed by the Cronbach's Alpha reliability test method, then used Exploratory factor analysis (EFA) to verify and evaluate the scale of service quality. The results of the regression analysis show that customer's satisfaction about service quality at Techcombank An Giang includes four factors: The factor with the highest level is the Empathy with Beta = 0.253, the second of factor is the Responsibility with Beta = 0.248, ranked third in the influence level is the Tangible with Beta = 0.235, and the lowest impact level is the Reliability with Beta = 0.144. The research also uses statistical methods to describe and test the differences of demographic factors with customer's satisfactionon service quality.The analysis results show that there is no difference between customer's satisfaction on service quality and factors such as gender, age, income, number of transaction banks, regular transaction banks, and time to use the service at Techcombank An Giang. Through the research results, the author would like to propose some ideas to improve the quality of services, thereby attracting new customers and importantly, keeping traditional customers because the development orientation of Techcombank is to take care of old customers to cross sell other products of the bank. The Stud results offer a basis for the branch to identify the factors influencing customer satisfaction on their service quality, thereby having an appropriate strategy to improve customer satisfaction.


2015 ◽  
Vol 12 (2) ◽  
pp. 97
Author(s):  
Gun Faisal ◽  
Dimas Wihardyanto

The Talang Mamak tribe, one of Indonesian tribe, still practices the hunting and gathering of natural produce despite the fact that among them have chosen to settle permanently and doing farming activities. The aim of this research is to study the characteristics of the Talang Mamak house. The method used in this research is grounded theory method, based on the open coding, axial coding as well selective coding techniques. The method used to find the variation layout of the houses and then evaluate the characters and concept of the layouts. The conclusion of this study is that the core of the Talang Mamak house is based on the connectivity of four rooms namely: Ruang Haluan, Ruang Tangah, Ruang Tampuan and Pandapuran. The house has an open layout where all daily household activities are done without barriers. The social status of the owner is identified by houses furniture and staf


Author(s):  
R.A. Bagrov ◽  
◽  
V.I. Leunov

The mechanisms of transmission of potato viruses from plants to aphid vectors and from aphids to uninfected plants are described, including the example of the green peach aphid (Myzus persicae, GPA). Factors affecting the spreading of tuber necrosis and its manifestation on plants infected with potato leafroll virus (PLRV) are discussed. Recommendations for PLRV and GPA control in the field are given.


2018 ◽  
Vol 28 (1) ◽  
pp. 345-350
Author(s):  
Ali Hajro

The Current and future leaders live in a turbulent and chaotic environment, where the real power of acting derives from the recognition of the concept of change and looking for options. In this type of environment a lot of competence is necessary for the leaders to survive. The aim of this study case was to explore i.e. gain a clearer picture of the position of the leader, their characteristics, functions, levels, the core and the factors affecting the leader and their leadership. To see what type of leader the people want simply to draw conclusions about the characteristics, qualities and techniques of a leader and their leadership. So that in the end, to have empirical proof of the leader. The set goal in this study case is today’s leaders in everyday process, starting from the very beginning of their work, to serve as an example in developing inter-personal skills at the same time as treating people with dignity and respect. In other words, they have to possess leadership skills, characteristics and the necessary actions. This research aims at finding out the real attributes that is the profile of a leader and their leadership running an organization regardless if it is economic, political, and military or some other non-governmental organization. The values are more than a set of rules, they are not only behavior code, and they say what a leader should be every day in every action that they take. The values shade the leaders’ identity and the organization that they run.


Sign in / Sign up

Export Citation Format

Share Document