Does Engagement Partners’ Effort Affect Audit Quality? With a Focus on the Effects of Internal Control System

An audit team includes engagement partners, CPAs, and staff. Among them, partners play a vital role in performing tasks that require expertise and experience, such as analyzing and understanding the industry, and supervising the overall audit process. In detail, the partners establish an audit plan, determine the overall audit time, provide the audit input ratio of the engagement team, and review the audit reports. This study examines for association between the partner’s audit hour ratio and audit quality depending on the client firms’ characteristics. Although the role of partners is important, the information about partner audit hours is limited. However, the Korean government requires audit firms to disclose the partner hour information in the audit report starting in the 2014 fiscal year. By the disclosure, it is possible to examine the association between partner audit hours and audit quality. In this study, the information on partner audit hour is hand-collected from the firms’ business reports. Using 6340 observations from 2014 to 2017, the partner audit hour ratio is associated with audit quality, under the characteristics of client firms. Firms’ risks are adopted for client characteristics, and we focused on the operation of internal control. The internal control operation level is measured by the following: (1) the ratio of internal control personnel and (2) experience of the internal control personnel in the accounting and IT departments. The result suggests that for the firms where internal control is not effectively operated, partners make more effort to enhance audit quality.

FLOSS in New Zealand Public Libraries

<p>This study attempts to gain an understanding of the uses and potential uses of FLOSS (free/libre and open source software) in New Zealand public libraries; including how FLOSS is currently being used by New Zealand public libraries, problems encountered with FLOSS, benefits received from using FLOSS, and how libraries came to the decision to use FLOSS. It uses an instrumental case study approach and interviews eight participants from four institutions; Te Horowhenua Trust, Auckland Libraries, Aotearoa People's Network Kaharoa and South Taranaki LibraryPlus. The research found that participants were very happy with their FLOSS usage, and that it was important for governing bodies and IT departments to be supportive of experimentation and innovation. Benefits of FLOSS included lack of vendor lock-in, lower cost, flexibility, ability to influence the development of the software, the philosophies and ethos of FLOSS, better features, stability, community support and the ability to give patrons software to use outside the library. Information sharing between libraries and engagement with FLOSS communities were important factors in successful use. Further research could study how software procurement decisions are made in New Zealand libraries, and whether FLOSS is being overlooked due to preconceptions or uneven decision-making processes.</p>

FLOSS in New Zealand Public Libraries

<p>This study attempts to gain an understanding of the uses and potential uses of FLOSS (free/libre and open source software) in New Zealand public libraries; including how FLOSS is currently being used by New Zealand public libraries, problems encountered with FLOSS, benefits received from using FLOSS, and how libraries came to the decision to use FLOSS. It uses an instrumental case study approach and interviews eight participants from four institutions; Te Horowhenua Trust, Auckland Libraries, Aotearoa People's Network Kaharoa and South Taranaki LibraryPlus. The research found that participants were very happy with their FLOSS usage, and that it was important for governing bodies and IT departments to be supportive of experimentation and innovation. Benefits of FLOSS included lack of vendor lock-in, lower cost, flexibility, ability to influence the development of the software, the philosophies and ethos of FLOSS, better features, stability, community support and the ability to give patrons software to use outside the library. Information sharing between libraries and engagement with FLOSS communities were important factors in successful use. Further research could study how software procurement decisions are made in New Zealand libraries, and whether FLOSS is being overlooked due to preconceptions or uneven decision-making processes.</p>

From Users to Choosers: the Change in Employee Technology Expectations

<p>This research looks at the motivation for using non-sanctioned technologies within a business context; that is, using Information Technology (IT) systems other than those provided (or approved) by the IT department. In this research, the non-sanctioned IT systems of primary interest are the internet based applications, but also includes personally owned hardware devices such as laptops, tablets and smartphones. This qualitative study used the key informant approach to gain an understanding of the subject using a semi-structured interview format. The results show that employees in knowledge based roles are choosing their own technology tools when they believe that they give them better functionality or flexibility over those offered and approved by the traditional IT department. Graduates and other millennial employees are found to be using non-sanctioned systems more frequently than older workers; millennials are also far more likely to use whatever application or device they want, regardless of the source or what corporate IT policies stated. The use of these non-sanctioned technologies should be a source concern to IT management because many of these can circumvent the organisations security and data management governance policies, giving the potential for data loss or unwanted exposure, regulatory compliance failure or have undesirable legal implications. The results also suggest that IT departments do not have the resources to keep up with the rate of change in technology. At the same time, the users of their services are able to obtain technology solutions from a range of other sources. This may mean a change in the role of the IT department as it loses its position as the technology gatekeeper.</p>

From Users to Choosers: the Change in Employee Technology Expectations

<p>This research looks at the motivation for using non-sanctioned technologies within a business context; that is, using Information Technology (IT) systems other than those provided (or approved) by the IT department. In this research, the non-sanctioned IT systems of primary interest are the internet based applications, but also includes personally owned hardware devices such as laptops, tablets and smartphones. This qualitative study used the key informant approach to gain an understanding of the subject using a semi-structured interview format. The results show that employees in knowledge based roles are choosing their own technology tools when they believe that they give them better functionality or flexibility over those offered and approved by the traditional IT department. Graduates and other millennial employees are found to be using non-sanctioned systems more frequently than older workers; millennials are also far more likely to use whatever application or device they want, regardless of the source or what corporate IT policies stated. The use of these non-sanctioned technologies should be a source concern to IT management because many of these can circumvent the organisations security and data management governance policies, giving the potential for data loss or unwanted exposure, regulatory compliance failure or have undesirable legal implications. The results also suggest that IT departments do not have the resources to keep up with the rate of change in technology. At the same time, the users of their services are able to obtain technology solutions from a range of other sources. This may mean a change in the role of the IT department as it loses its position as the technology gatekeeper.</p>

The impact of mobile shadow IT usage on knowledge protection: an exploratory study

Purpose The mobile shadow information technology (IT) phenomenon is both completely misunderstood and negatively explored by those participating inside the organizational ecosystem. It represents all internet-based software, any other solutions for communications or employees’ sharing without any formal authorization or approval from the IT department. Such behavior can lead to a security breach of the organization’s data privacy, as these risks could disseminate it without the organization fully knowing. Recent research identifies that shadow IT is rarely covered from the knowledge sharing and knowledge protection (KP) perspective. This paper aims to provide an insight on how mobile shadow IT as a phenomenon could impact KP of an organization as a whole. Design/methodology/approach This is an exploratory study based on a qualitative approach. The authors conducted interviews with 11 IT users to answer the main research question. The interview guidelines were divided into three parts: types of mobile shadow IT and occurrence; KP nature in the workplace; and mobile shadow IT impact on KP. Findings The research findings identified that most interviewees use mobile shadow IT without any notice or permission from their IT departments. This sharing also negatively impacts the KP in the organization. The most common mobile shadow IT applications are the clouded type like Dropbox, Google Drive and WhatsApp. Interviewees are using mobile shadow IT mainly because organizations do not provide suitable tools to communicate efficiently. The authors concluded that mobile shadow IT harms KP with no security and privacy on what is being shared because this process is unmonitored by the organization. Practical implications For adequate knowledge and data protection, IT departments need to take more actions and efforts. This study can help IT decision-makers cope with the technology changes while understanding mobile shadow IT impacts. This study also offers insight regarding types of applications that can be used as an alternative tool for employees rather than using unauthorized applications. This research shows that medium-sized organizations are free to use these applications, which can cause damage to organizations. Originality/value This research is arguably among the first to explore the interviewees’ perspectives on how mobile shadow IT impacts KP. This paper also provides theoretical and practical insights by identifying the three primary constructs and how mobile shadow IT usage can affect KP.

Impact of Online Teaching during COVID-19 Pandemic on Outcome of Medical students in Pakistan

The medical training comprises not only cognitive element but most important component is psychomotor skills. Although cognitive element is covered by the online lectures, tutorials and small group sessions like problem-based learning (PBL), case-based learning (CBL) but competencies like attitudes and clinical skills are the areas of concern. Although few medical colleges switched to online teaching within a week (who had already management systems in place and strong information technology (IT) departments) and tried to show live demonstrations of patient interaction like history taking and examinations through zoom links and video recordings but it may not be sufficient to certify the students as doctors. Moreover, it is not practiced in every medical college especially those who lacks the facilities. The particular concern is for fourth and final year students passing in COVID-19 era.

Influencing factors of digital transformation: management or IT is the driving force?

Purpose This research aims to discuss the success of digital transformation focusing on the role of IT and management commitment in digitalization together with sectorial relevance as influencing factors. According to the literature, these dimensions are key elements of digitalization, and there is no consensus on their decisiveness. The authors measure the success of digital transformation with the digital innovation. The research is part of ongoing work, in which the IT-related practice of Hungarian organizations has been explored on an annual basis since 2009. Design/methodology/approach The research methodology is a combined one; both qualitative and quantitative methods were applied including surveying digital transformation literature, interviews with key representatives of Hungarian organizations, developing a survey to collect quantitative data, data collection and processing with PLS-SEM. Findings The results revealed that the digital innovations are strongly determined by business, management commitment and, to a far lesser extent, by strategy. In the case of digital transformation, the role of IT departments and the services they provide are less relevant. Research limitations/implications The most important limitation of the research is the size and composition of the sample. Results do not present the situation of a specific industrial sector. Originality/value Digital technologies influence and disrupt practically every industry; the development of information and communication technology has changed economies all over the world. Decisive factors of digital transformations are widely researched, but there is no consensus about them. This research contributes to understanding the role of IT department and their services in this process together with leadership, sectorial relevance as influencing factors.

The Status Quo of Information Security from the Perspective of Information Technology Staff in Jordanian University Libraries

This study aims to explore the status quo of information security from the perspective of information technology (IT) staff in Jordanian university libraries and to discuss the most prominent difficulties they face. Moreover, it aims to identify the effect of the variables (years of experience, type of university, job level, and specialization) on the staff estimation of the status quo of information security and the difficulties they face. The study population consisted of all (96) staff members of the IT departments in the libraries of public and private Jordanian universities for the academic year 2015-2016, of whom (84) responded. To answer the study questions, a questionnaire that examines the status quo of information security was adopted, it consisted of five themes. The questionnaire also included questions to study the difficulties facing IT staff. The results indicated that the respondents’ estimation of the status quo of information security in Jordanian universities libraries was at medium level, as the item “procedures for the protection of computer systems and networks” and the item “access control to information systems” were ranked first in the study fields with a high rating. Results also indicated that the overall level of difficulties attained a medium level, and that the most prominent difficulties facing IT staff in universities libraries are the shortage of personnel specialized in information security and the lack of budget allocated to information security in university libraries. The study also showed a statistically significant difference at the level of significance (α≤0.05) for the variables of “job level” and “specialization” in the staff estimation of the status quo of information security. Also, a statistically significant difference was found in the staff estimation of the difficulties they face related to the specialization variable. The study recommends paying more attention to the various aspects of information security in libraries, such as the infrastructure in regard to technology and the existence of a precise policy to ensure information security and to increase the number of human resources specialized in the field of information security.

Model to Optimize the Decision Making on Processes in IT Departments

The objective of this article is the definition of an algorithm aimed to settle the sequence of implementation of Information Technology Infrastructure Library (ITIL) processes that should be followed in the technology departments for its proper management. The mathematical model presented solves the question of the best ITIL process to implement by using an optimization function that considers the objectives and restrictions given by the company. This model is the basis for an iterative greedy algorithm proposed that generates the optimal sequence of ITIL processes to implement. The algorithm has been proven in a company with satisfactory results: the proposed sequence of implementation allowed the company to properly manage the IT department as well as get close to competitors based on the objectives and restrictions reported by the company. The novelty of this contribution relies on the design of an algorithm to generate an optimal and specific sequence of ITIL processes to implement in the IT department of a company, as the previous solutions relied on generic sequences or required external consultants to get their opinion and so did not have a mathematical basis.