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Audit plays an important role in maintaining and issuing high-quality financial statements. This article investigates the factors that can affect auditor choice in developing countries. The authors utilize STATA to test Binary Logistic on a sample of Vietnamese listed firms data during the period between 2014 and 2017. These studies have examined the characteristics of the firm itself or the client's characteristics, prompting the process of selecting an auditor in the same regulatory environment. The results present that there is a positive relationship between firm size, firm growth, and auditor choice. While financial leverage has a negative relationship with the selection of audit firms.


2022 ◽  
Vol 14 (3) ◽  
pp. 1
Author(s):  
Edward Alabie Borteye ◽  
Williams Kwasi Peprah

The study confirms the debate on whether stock market development correlates to economic growth. The dimensions used for the stock market development consisted of market liquidity, size, and capitalization. Economic growth was represented by the real gross domestic product (GDP) growth rate. Based on secondary data obtained from the Ghana Stock Exchange (GSE) and Ghana Statistical Service from 2014 to 2018, a correlational research design was adopted to analyze the data with SPSS 20v by using bivariate and regression. The study found that there is a high positive relationship between market liquidity and economic growth, a moderate negative relationship between market size and economic growth, and a moderate positive relationship between market capitalization and economic growth. Also, the stock market development of market liquidity, size, and capitalization predict 95.7 percent of economic growth. The study summarized that there is a high positive association between stock market development and economic growth as a confirmatory revelation, but all the relationship results were not statistically significant. The result points to the casualty of the relationship between stock market development and economic growth. The study recommends that more firms must be encouraged to be listed on GSE to enhance economic growth in Ghana.


Author(s):  
Aamer Aldbyani

The current research aims to identify the level of fear of Covid-19 and loneliness among Yemeni students in China, and to determine the relationship between them and whether there are differences in the responses of the research sample according to gender. The research adopted the descriptive approach, and the questionnaire was used as a tool for collecting data from the research sample. The research community consisted of Yemeni students in China who were enrolled in the 2021 academic year, the sample is (301) male and female students who were selected using a simple random sampling method. The results showed that the level of fear of Covid-19 and the degree of loneliness were high. There is a positive relationship between fear of COVID-19 and loneliness. There are differences in fear of Covid-19 according to the gender variable in favor of males, and differences in loneliness in favor of females.


2022 ◽  
Vol 3 (1) ◽  
pp. 86-104
Author(s):  
Fernanda Cristina Barbosa Pereira Queiroz ◽  
Christian Luis Da Silva ◽  
NILTON CÉZAR LIMA ◽  
JAMERSON VIEGAS QUEIROZ ◽  
Eduardo Lopes Marques ◽  
...  

Devido à pandemia da Covid-19 surgiu a necessidade de distanciamento social a fim de evitar o contágio e, como consequência, o ensino remoto (ER) foi adotado como um regime excepcional por quase todas as Instituições de Educação Superior (IES), no mundo, em 2020. O principal objetivo desta pesquisa é identificar os fatores mais importantes, na percepção dos estudantes, que afetaram a satisfação deles com o ER. Este estudo utilizou uma abordagem quantitativa, por um método de amostragem não probabilístico, por meio da análise de 311 questionários respondidos online. O software R foi utilizado para a análise descritiva e o SmartPLS para analisar os dados recorrendo-se à modelagem de equações estruturais no intuito de examinar a relação entre variáveis ​​independentes e dependentes. Verificou-se uma relação positiva e significativa entre os constructos, e as duas hipóteses sugeridas foram confirmadas, sendo que H1: há uma relação positiva entre a percepção de qualidade e a satisfação dos estudantes com o ER e H2: há uma relação positiva entre as características individuais dos estudantes e a satisfação com o ER. Os resultados da pesquisa contribuem para a discussão acerca do impacto da pandemia na educação superior e agrega conhecimento em relação aos determinantes da satisfação do estudante com o ER.   Due to the Covid-19 pandemic the need for social distancing arose in order to avoid contagion and as a consequence, remote learning (RE) was adopted as an exceptional regime by almost all Higher Education Institutions (HEIs), worldwide, in 2020. The main objective of this research is to identify the most important factors, in students' perception, that affected their satisfaction with ER. This study used a quantitative approach, by a non-probability sampling method, through the analysis of 311 questionnaires answered online. R software was used for descriptive analysis and SmartPLS to analyze the data using structural equation modeling to examine the relationship between independent and dependent variables. There was a positive and significant relationship between the constructs, and the two suggested hypotheses were confirmed, being H1: there is a positive relationship between perceived quality and students' satisfaction with RE and H2: there is a positive relationship between students' individual characteristics and satisfaction with RE. The research findings contribute to the discussion about the impact of pandemic on higher education and adds knowledge regarding the determinants of student satisfaction with RE.


2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Adel Almasarwah ◽  
Wasfi Alrawabdeh ◽  
Walid Masadeh ◽  
Munther Al-Nimer

Purpose The purpose of this paper is to explore the link between earnings quality, Audit Committees and the Board of companies located in Jordan through the lens of enhancing corporate governance. Design/methodology/approach The real earnings management (REM) and accruals earnings management models were notably used within the panel data robust regression analysis approach; these were used against certain Audit Committee characteristics (i.e. meeting frequency, amount of Board and Committee participants [both internal and external], size) and Board of Directors. Findings The former characteristics were found to have a positive relationship with REM, while the latter yielded mixed results: while there was no significant identifiable relationship between Board outsiders and REM, there was a positive relationship identified between Board meetings, Board insiders and Board size and REM. In regard to this study’s limitations, the qualitative data gathered for the Board of Directors through the lens of corporate governance enhancement should have been documented with more detail; furthermore, the study was limited to the study of just one nation. Research limitations/implications The data is limited to only a single country. More explanation for Board of Directors need qualitative understandings into corporate governance improvement. The control variables are essentially partial in a developing market context. Practical implications The different corporate governance code and guidelines improvements have varied influence on earnings quality. As predictable, boards of directors most effect on earnings quality. Improvements have included most modification to audit committees but through them slight measured effect on earnings quality. Social implications Jordan’s corporate governance improvements expected organised corporate governance practices generally in place amongst its boards, and though invoking considerable modification to audit committees, eventually included slight modification to earnings quality. However, both improved earnings quality. Originality/value This particular research appears to be the first to consider both Audit Committee and Board of Directors characteristics in one model; indeed, in this vein, this research is also the first to explore the corporate governance enhancements that initially stemmed from there being zero code or guideline regarding its use, despite it becoming required recently. Hence, the authors can say this study has high originality.


2022 ◽  
Vol 17 (2) ◽  
pp. 45
Author(s):  
Giulia Baratelli ◽  
Elanor Colleoni

Extant research over the last decades has stressed how artificial intelligence (AI) can be used to boost the recruitment process and to attract the best talents. Although AI is increasingly used for talent acquisition, with 36% of hiring processes expected to have a pre-screen through AI (Oracle, 2019) in the next two years, we have limited knowledge of how AI shapes talents’ perceptions about the organisation to which they are applying to. The goal of this research is to investigate if and how the usage of AI in the recruitment process improves employer attractiveness and employer branding in the eyes of the applicants. To investigate this issue a survey has been conducted on a random sample of individuals composed of 50% females and 50% males. To examine the survey’s result a structural equation modeling (SEM) has been applied. Results showed a positive relationship between EB and AI and more in particular that AI-enabled tools are perceived in a positive way by potential candidates. Thus, according to this study, AI is significantly related to Employer branding and therefore it contributes to improving talent attraction.


2022 ◽  
Vol 15 (1) ◽  
pp. 34
Author(s):  
Xiu Wei Yeap ◽  
Hooi Hooi Lean

Trading activities represent the flow of market information to the investors. This paper examines the effect of trading activities, i.e., trading volume and open interest, on the volatility of return for Malaysian Crude Palm Oil Futures. The GARCH model is applied by adding the expected and unexpected elements of trading activities (trading volume and open interest) as the independent variables. The results show that there is a negative contemporaneous relationship between the expected volume and volatility, but that a positive relationship exists between unexpected volume and volatility. On the contrary, the expected and unexpected open interest mitigate the volatility. Therefore, both trading volume and open interest should be considered together when information flows into the market.


F1000Research ◽  
2022 ◽  
Vol 11 ◽  
pp. 32
Author(s):  
Novatus Tesha ◽  
Malale Tungu ◽  
Alphoncina Kagaigai ◽  
Boniface Yohana ◽  
Hevenlight A. Paulo

Background: There have been claims amongst nutrition stakeholders in Tanzania that the food basket regions, are the regions most affected by stunting among  children. However, this study could not find evidence that combines food production and stunting levels, to substantiate this claim. Therefore, this study aims to compare data on stunting, food production and consumption within administrative regions of the Tanzania mainland. Methods: The study used an ecological study design to show the relationship between stunting, poverty, food production and consumption across administrative regions in Tanzania. The study used data from three national wide surveys: 2017/2018 Household Budget Survey (HBS), Tanzania National Nutrition Survey (TNNS) 2018 and Agriculture Statistics for Food Security report 2018/2019. Results: The study showed that there is a positive relationship between the prevalence of stunting and food production (r=0.43, p=0.03), while there is a negative relationship between stunting and the level of both the average monthly household consumption expenditure (r = -0.48, p = 0.01) and average monthly household food consumption expenditure (r = -0.509, p = 0.01). It was further found that some regions which have higher levels of stunting such as Njombe, have the lowest level of basic need poverty. Conclusion: The study found a positive relationship between food production and the prevalence of stunting using data across regions in mainland Tanzania. This is an indication that regional food security may not entail nutrition security, hence a call for more advocacy on nutrition-sensitive agriculture.


2022 ◽  
Vol 4 (1) ◽  
pp. 46-59
Author(s):  
Ballav Niroula ◽  
Achyut Gyawali

The objectives of this study are to identify the features of Patanjali products and it focuses to identify the satisfaction level and purchasing decision of consumer by the features of Patanjali products. In this research, convenient sampling technique were used to get the sample, correlation and regression were used in order to get the result. Descriptive statistics is used to explain the respondents’ perception towards the features of Patanjali product. In this study, the data was collected through questionnaire from 300 respondents. This research used SPSS - 23 for analysis. This study has been done on four attributes or determinants of Patanjali product, they are price, quality, availability and healthy (organic) of product. The result of this study indicates that there is positive relationship between the features of Patanjali product and satisfaction. It can be said that the independents variables have effect on consumer satisfaction of Patanjali products. The producer and marketing managers are recommended to focus on the product features in order to obtain loyal satisfied customers.


2022 ◽  
Vol 14 (2) ◽  
pp. 839
Author(s):  
Jiafeng Gu

The purpose of this study was to explore the relationship between chief executive officer (CEO) characteristics, absorptive capacity, and e-commerce adoption in SMMEs. To achieve this objective, the study analyzed primary data gathered from 2675 small, medium, and micro enterprises (SMMEs) in China. A logistic regression model was employed to estimate how the CEO characteristics and absorptive capacity of SMMEs influenced their e-commerce adoption. The study revealed a significant positive relationship between CEO information ability, confidence, and e-commerce adoption. Additionally, this study confirmed a positive relationship between absorptive capacity and the adoption of e-commerce.


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