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The main objective on this research is providing evidence of the contagion effect of decreasing audit's quality. Audit failure affects the quality of the financial analysis that has been carried out and has a big impact on the accuracy of decision making due to the material information bias. Findings of this research will urge the Public Accounting Firm (PAF) to design a quality control of the audit services. This action is taken with the consideration of maintaining the quality of audit services and the reputation of auditors.

Utilizing manufacturing data listed on Bursa Efek Indonesia (BEI), the researchers developed a model to explain the audit failure which is seen from restatement of financial statement in the subsequent period.

This research indicates that audit failure to detect the misstatement will decrease the audit's quality of other companies audited by the same auditor. There is also an insight that contagion effect of decreasing auditor quality was stronger for non-big four and non-industry specialist auditors.

Audit failure still has the potential to occur. There is the potential that a failure in an audit of a particular client entity has an impact on defects of other clients served. If this allegation is proven, there are big challenges faced by the public accounting profession and PAF to pay special attention in order to maintain the professional reputation.

Professional body and government need to develop a robust standard and operating procedures as well as quality control on audit engagement.

Due to the intention of fraud occurred in Indonesia, namely SNP Finance and Garuda Indonesia case. It is important to learn from that cases. This research gives fruitful insights to prevent the same case in the future.

This study aims to investigate the busy season contagion effects on other clients of the Big 4 auditor’s local office associated with the non-timely (NT) filing(s) by large accelerated filer (LAF) client(s) of the office. Specifically, the authors examine the influence such events have on the audit quality and timeliness of other clients of that office.

Using panel data of annual NT filings of LAF clients between 2006 and 2019, the authors apply the ordinary least squares regression technique to model audit reporting lag (ARL) and the logistic regression technique to model the probability of restatements.

Controlling for audit firm, industry and year-fixed effects, the authors find that a LAF NT filing reduces audit quality and audit timeliness of other clients of the office, as measured by restatement risk and ARL. The impact on ARL is most pronounced on the medium and small clients within the office. The deteriorated audit quality is observed for medium clients.

The results of this study have practical implications for auditors and regulators. They reveal the contagion effect in the auditor’s local office with the NT LAF client. The main limitation of the study is the lack of staffing utilization data to allow for drawing conclusions on causality.

To the best of the authors’ knowledge, this is the first study to document the contagion effect of NT filings of LAF clients conducted at the auditor’s local office level.

This study aims to provide evidence on how the issuance of a nonreliance restatement affects non-restating clients of the same audit office.

To test the effect of restatement issuance on office-level quality, this study runs regressions using both input- and output-based measures of audit quality.

This study finds that in the years where one or more clients of an audit office issue a restatement, audit effort is lower for non-restating clients of the same office. When two or more clients issue a restatement, other clients are charged lower audit fees, file later and are more likely to experience an audit failure.

This study contributes to the literature on office-level audit quality and provides an explanation for the longitudinal correlation of office-level audit failures.

The son of academics Monica and Godfrey Wilson, Francis Wilson (b. 1939) was raised in a Zulu-speaking locale of rural South Africa. Despite a keen interest in history imbued by his anthropologist parents, Wilson completed his undergraduate degree in physics at the University of Cape Town (UCT) before pursuing his doctorate at Cambridge University. Fascinated by the economics of discrimination and their relationship to the Apartheid regime in South Africa, Wilson spent a year in the United States as a visiting graduate fellow at the University of Virginia’s Thomas Jefferson Center for Political Economy (TJC) in 1964.

This study aims to gain an understanding from parents and teachers about the types of food provision practices and venues, and the food-related policies and rules in primary schools in Australia; and investigate any differences in the presence of policies and rules based on the school location and school type.

Data were collected via two online surveys from August 2019 to March 2020. Descriptive statistics were employed to analyse quantitative responses. Respondents' written responses to food-related policies were categorised into groups.

The two most common food provision services were canteen and lunch order services (mentioned by 72 and 55% of respondents, respectively). Of the 425 respondents whose schools had a canteen (parents and teachers together), 62% reported their school implements a healthy school canteen policy. Significantly more parents compared to teachers, and more respondents from government schools compared to non-government schools stated that their school had implemented such a policy. Approximately half of the respondents (47%) stated their school had implemented other food-related policies and/or rules. These policies or rules belonged to four categories: avoiding certain foods, avoiding food sharing, avoiding food packages and promoting healthy eating.

This study shows the disparities exist in implementing food-related policies among primary schools in Australia. Nutrition promoters and policy planners should consider these results and find the best mechanisms to minimise the gaps in policy implementation.

Fully-actuated unmanned aerial vehicles (UAVs) are a growing and promising field of research, which shows advantages for aerial physical interaction. The purpose of this paper is to construct a force sensor-denied control method for a fully-actuated hexarotor to conduct aerial interaction with accurate force exerted outward.

First, by extending single-dimension impedance model to the fully-actuated UAV model, an impedance controller is designed for compliant UAV pose/force control. Then, to estimate the interaction force between UAV end-effector and external environment accurately, combined with super-twisting theory, a nonlinear force observer is constructed. Finally, based on impedance controller and estimated force from observer, an interaction force regulation method is proposed.

The presented nonlinear observer-based impedance control approach is validated in both simulation and environments, in which the authors try to use a fully-actuated hexarotor to accomplish the task of aerial physical interaction finding that a specified force is able to be exerted to environment without any information from force sensors.

A solution of aerial physical interaction for UAV system enabling accurate force exerted outward without any force sensors is proposed in this paper.

This chapter proposes that tax education, proxied by Master of Science in Taxation (MST) degree, has substantial influence on chief financial officers’ (CFOs) knowledge, skill sets, values, and cognitive preferences and further influences their decisions in tax reporting. By empirically examining the relation between CFOs with MST degree and their companies' tax compliance based on US data between 2004 and 2016, we find that CFOs with MST degree are associated with improved tax compliance, suggesting that US MST education, beyond general accounting education, cultivates graduates with higher levels of professionalism and ethics in the field of taxation. Moreover, we find that CFOs' tenure, age, and compensation influence the relation between tax education and tax compliance, suggesting company's compensation and employee policies influence executives' tax decisions. Finally, we find that pressures from financial reporting and CEOs with accounting educational background could alleviate the role of CFOs with accounting educational background in tax reporting, while institutional owners could strengthen the role of CFOs. This chapter provides evidence regarding the social implication of MST program and has important managerial implication to tax compliance, executive recruitment, and corporate governance.

The purpose of the chapter was to examine the impact of customer care chatbots on customer satisfaction levels in the mobile telephony industry in Zimbabwe, with a special focus on the company Econet Wireless. This chapter shows the conceptual framework used. An online questionnaire was administered to a sample of 100 Econet Wireless subscribers who were selected using probability stratified random sampling from Zimbabwe’s 10 provinces. The research data were collected and analysed for correlation, and a multiple regression analysis was carried out to identify the relationship between customer satisfaction and the three customer service improvements brought in by the introduction of customer service chatbots. The study discovered that there is a positive relationship between customer satisfaction levels and each of the three customer service improvements brought in by customer service chatbots, namely customer service convenience, speed of response, and omnichannel strategies. This study thereby proves that the introduction of customer service chatbots in the mobile telephony industry in Zimbabwe can lead to an improvement in customer satisfaction levels. However, addressing service quality only as a determinant of customer satisfaction in isolation is not sufficient to fully improve customer satisfaction levels. Therefore, organisations that seek to improve their customer satisfaction should consider strategies that address all determinants of customer satisfaction, namely price, product quality, service quality, situational factors, and personal factors. This study contributes to the body of knowledge, particularly regarding the use of artificial intelligence (AI) for customer service in developing economies.

This study examines the osteoconductive and healing capabilities of locally implanted synthetic hydroxyapatite (sHAp) derived from eggshells in the central incisor sockets of rats.

Toxicity experiments were conducted in vitro and in vivo, to testify the safety dosage of sHAp. Around 24 mature male Sprague–Dawley (SD) rats had their upper central incisors extracted. The rats were placed into three groups of eight rats each: Group 1: the sockets of extracted central incisors were left unfilled (control), Group 2: filled up with commercially available hydroxyapatite (HAp) and Group 3: implanted with sHAp locally retrieved from eggshells. After extraction, four rats from each group were sacrificed at 2nd and 4th weeks. Maxillary tissue sections were obtained and stained with hematoxylin and eosin (H&E) and Masson’s trichome (MT) staining. Anti-osteocalcin (OCN) and proliferating cell nuclear antigen (PCNA) were used primary antibodies for immunohistochemistry (IHC) special labeling.

The results showed that the locally implanted sHAp was non-toxic and safe in cell lines (human osteoblast and fibroblast) and animals. Histological analysis of H&E, MT and IHC showed that the sockets treated with locally implanted sHAp from eggshells were filled with new bone tissue of comparable thickness to other groups.

This unique technique uses locally implanted eggshell-derived sHAp with osteoconductive characteristics. In an in vivo model, sHAps increased OCN and PCNA expression to improve bone repair.