1,720,972 research outputs found
A study of job stress among professional accountants working in selected public accounting firms : A Malaysian case
Get PDFThe study replicates and extands earlier studies on job in public accounting conducted in the United States (Gaertner and Ruhe, 1981) and Britain (Lyall, 1984) it is done through an extensive review of literature on job stress and field studying using the same questionnaire as utilized in the two earlier studies with only slight modifications are made to suit the Malaysia context. The study seeks answer to what may be the sources of stress, psychological outcomes and moderators of stressful situations in selected public accounting firms and wheter there exist significant linear relationships between the job stressors and mental strains
A Study of Job Stress Among Professional Accountants Working in Selected Public Accounting Firms : A Malaysian Case
No full textThe study replicates and extends earlier studies on job stress in public accounting conducted in the United States (Gaertner and Ruhe, 1981) and Britain (Lyall, 1984) it is done through an extensive review of literature on job stress and field study using the same questionnaire as utilized in the two earlier studies with only slight modifications are made to suit the Malaysian context. The study seeks answer to what may be the sources of stress, psychological outcomes and moderators of stressful situations in selected public accounting firms and whether there exist significant linear relationships between the job stressors and mental strains. Furthermore, it attempts to find out whether different firm sizes, functional areas and position levels differ significantly in the stressors confronted and strains experienced by the public accountants. The findings indicate that stressors faced by most respondents are quantitative workload, variations in workload, responsibility for persons and travel. Very few report confronting role conflict and role ambiquity. As for the mental strains, respondents do not show that they are experiencing any except for job and workload dissatisfactions and pa inequity. It is also found that more than 70 percent of the respondents feel that they have job autonomy and that they do not possess the Type A personality traits.
 
The political economy of external auditing in Malaysia 1957 - 1997
No full textThis work investigates the role and contribution of external auditing as practiced in Malaysian society in the first 40 years since independence in 1957.It applies the political economic approach, which emphasises the social relations aspects of professional activity rather than economic forces alone.The political economic approach is applied by utilising an enlarged exogenous framework of processual change analysis.This particular interpretive framework views external auditing in Malaysia over the forty year period (1957-1997) as an open, dynamic social system comprising two pattern transformations.The study focuses specifically on the historical development of, and environment influences on the country’s audit practice and provides insights into the operational form of contemporary audit practice and the historical, social, economic and political determinants of that form.The writer extrapolates that in all probability, the future of auditing in Malaysia will continue to be constrained by unresolved problems; audit in Malaysia seems to be case of “the triumph of hope over experience”
Audit specialisation in Malaysia
Get PDFRecent events, especially with respect to the failure of Enron, have created an increased awareness regarding the importance of high quality audit.In general, prior research has used the Big 6/non-Big 6 dichotomy to differentiate audit quality (Palmrose, 1986).However, a second body of research suggests that industry specialisation represents an additional level of audit quality beyond the Big 6/non-Big 6 dichotomy.In this study, the focus is on trends in industry specialisation from 1999 to 2002 by applying audit firm industry market share measure as proxy for audit firm industry expertise or specialisation.Specifically, the market share approach assumes that by observing the relative market shares of the audit firm servicing a particular industry, one can deduce those which may be known as industry specialists (Zeff and Fossum, 1967; Rhode et al., 1974; Schiff and Fried, 1976; Dopuch and Simunic, 1980, 1982; Danos and Eichenseher, 1982; Craswell and Taylor, 1991; Craswell et al., 1995; Kwon, 1996; Beelde, 1997; and Hogan and Jeter, 1999).With data coming from annual reports of companies listed at the Kuala Lumpur Stock Exchange (KLSE – now, Bursa Malaysia) and industry specialists defined as market leaders with market share greater than 20 percent of audit services (in terms of the number of clients) within a client specific industry, it is found that Ernst and Young specialising in construction and plantation, KPMG in industrial products, PricewaterhouseCoopers in finance and Arthur Andersen in finance, plantation, technology and trading/services.With regard to audit market share distribution across industries, over time and over a couple of clients’ characteristics (audit fees paid out and revenues earned), it is found that four of the Big 5 audit firms (minus Deloitte Touche) take a lion share.Based on all this, in the Malaysian context in regard to the listed companies segment, the audit market could be categorised as tight oligopoly
Internal audit in the federal government ministries, departments and agencies of Malaysia
Get PDFThe internal audit function is around to help members of organization in improving their activities.But the findings from in‐depth interviews conducted in the middle of 2004 with internal auditors from a total of 40 federal government ministries, departments and agencies in Malaysia have revealed a number of serious shortcomings that far outweigh the few virtues around.That is, many internal audit units have to face with the problem of shortage of staff and audit staff lacking in competency in internal audit.In addition, a majority of the audit units which are mostly operating in the less than advance audit mode has failed to get the right level of support and assistance from the Treasury and other parties.Worse, their effectiveness and efficiency is threatened by the high‐handed conduct of the National Audit Department over the shifting of its cadre staff in and out of the internal audit units.Despite all these problems, the internal auditors are quite optimistic of the audit future.On the other hand, politics of accountability theory, power distance and a Malaysian social context that replete with cases of the lack of transparency and public accountability of its major actors point to the audit’s probable bleak future
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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