1,720,963 research outputs found
The role of ISA 315 in enhancing auditors’ business understanding and its impact on risk assessment quality A qualitative approach
Full text linkThe topic for our master’s thesis has been the risk assessment process in auditing, with a focus on business understanding and how ISA 315 contributes as a tool for this. We chose this exact topic because we got some insight into the theme during our education, and that engaged our curiosity. That is the reason for how we formed our research questions,
1.Does the ISA 315 help the auditor get a better business understanding, if so, in what way?
2.How does the auditor’s business understanding affect the overall quality, especially related to the risk assessment process?
3.How does the auditor get knowledge about industry-specific conditions, and how does this knowledge affect the risk assessment process?
Our study is based on qualitative surveys with auditors. We sent our survey to seven entities, a total of forty-three people, and eventually received responses from ten participants. After gathering our database through the survey, we examined our findings against existing theories about the topic. This led us to discover the crucial role business understanding plays in the risk assessment process, as well as throughout the entire audit. Our main conclusion about ISA 315 is that it serves as a useful tool, but not optimal, and can be updated. Improvements can be made by offering more practical guidance. A solid understanding of the business will increase the overall quality, and the quality of the risk assessment. By having a good understanding of the business domain, the auditor can focus on the highest risk areas and prioritize their work accordingly. The auditors do not distinguish between industry-specific conditions and entity-specific characteristics and obtain knowledge about these conditions in the same way they obtain business understanding.
After completion of the study, our thought is that it could be interesting to have a closer look at the importance of industry-specific conditions related to business understanding. We got very vague answers related to this topic, and it could be engaging to figure out more about the importance of industry-specific conditions. Our study indicates no distinction between industry-specific and entity-specific characteristics. Does this reflect the reality
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
Full text link“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
Three Essays in Financial Accounting
Full text linkThe global business landscape is undergoing a paradigm shift. As stakeholders increasingly prioritize not only financial returns but also social and environmental impact, the concept of Environmental, Social, and Governance (ESG) has gained significant prominence (Henisz, 2023). Firms today are evaluated not merely on their profit margins but on their commitment to sustainability, ethical practices, and governance structures (Christensen et al., 2021; Albuquerque et al., 2019). A central aspect of this transformation is the recognition of reputation risk related to ESG practices, and diversity – both at the board level and throughout the organizational hierarchy. Reputation, long considered an intangible asset, has quantifiable implications on a firm's financial performance. In the context of ESG, reputation risks arise when firms fail to meet stakeholder expectations concerning environmental stewardship, social responsibility, or ethical governance. One such area under the spotlight is diversity, with an increasing body of evidence suggesting that firms with diverse leadership and workforce exhibit better financial performance. Board gender diversity has emerged as a critical factor. While progress has been made, women remain underrepresented in many boardrooms globally. This underrepresentation not only raises ethical concerns but also deprives firms of diverse perspectives that could enrich decision-making processes. Similarly, diversity among employees, encompassing education, race, ethnicity, and other parameters, offers a mosaic of perspectives that can foster innovation and improve risk management.
Yet, the question remains: How do these elements – ESG reputation risk, board gender diversity, and broader employee diversity – influence a firm's financial performance and behavior?
The purpose of this dissertation is to investigate the relationship between firms' financial performance and behavior, ESG reputation risk, board gender diversity, or employee diversity
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe 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
Full text linkWe 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
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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