Search results

As publishers and academia swiftly head towards e-textbooks, it is important to understand how students feel about using e-textbooks as a primary learning tool. This paper discusses results of a small-scale study looking into how a group of language learners view and use e-textbooks as learning tools in ESL classrooms. The paper concludes by offering teaching implications that could ease integrating e-textbooks in language classrooms in a more effective and efficient manner.

The purpose of this paper is to evaluate the effect of different drying methods on quality attributes of beetroot slices.

Three drying methods (sun, oven and freeze-drying) were applied to dry fresh slices of beetroot cultivar (Beta vulgaris). The chemical composition, minerals, nitrate, betalains, total phenolic, total flavonoid and color were measured for fresh and dried slices.

The chemical composition, minerals, nitrate, bioactive compounds and color were measured for fresh and dried slices. Regardless of the drying method, the results showed that the chemical composition, total energy, minerals and nitrate of the dried slices were significantly (p=0.05) increased compared to that of fresh slices. Sun and oven drying of the slices significantly (p=0.05) reduced total betalain and betacynin. However, betaxanthin was significantly (p=0.05) increased. Total phenolics content of fresh beetroot was significantly (p=0.05) increased after sun and oven drying but total flavonoids were decreased. The 2,2,-diphenyl-2-picryl-hydrazyl (DPPH) of fresh beetroot was increased significantly (p=0.05) after sun and oven drying. The measurement of the color of the powder showed that there is a decrease in lightness (L) depending on the drying method applied. A maximum reduction in lightness was observed in powder of sun-dried slices. The color of the powder obtained from freeze-dried slices was stable compared to other drying methods.

Beetroot is a rich source of nutrients but with short shelf life. Dried beetroot has more keeping quality than the fresh one.

The study uses beetroot as a rich source of nutrients as well as natural antioxidant source. Betalain compounds are preserved in beetroot and a high source of phenolics and flavonoids. Flavonoids are a group of phenolic products of plant metabolism with high antioxidant properties to protect against diseases without side effects.

In this study the authors examine the nature and contents of key audit matters (KAMs), and the consequences of KAMs reporting on audit quality in the context of a developing country, Bangladesh. The authors’ proxies of audit qualities are discretionary accruals, small positive earnings surprise, audit report lag, earnings management via below the line items and audit fees.

The authors use content analysis of the KAMs for the period 2018–2021 to understand the nature and extent of KAMs reported by auditors in Bangladesh. The authors then use multivariate regression analysis to examine the effect of the number and content characteristics of KAMs on audit quality by using multivariate regression analysis.

Auditors in Bangladesh disclose a higher number of KAMs compared to other countries, disclose short descriptions of KAMs and industry generic KAMs. The authors document significant cross-sectional variations in the number and content characteristics of KAMs reported by auditors in Bangladesh. The authors’ pre-post analysis suggest that audit quality has improved after the adoption of KAMs. Cross-sectional analysis suggests that KAMs number and content characteristics are related to audit quality.

The authors’ findings imply that the KAMs reporting has the potential to play significant monitoring role in reducing the opportunistic behavior of managers. Hence, KAMs reporting can play a significant role in reducing the agency problem. For regulators, shareholders and corporate managers, the authors’ findings imply that if the audit quality is to be increased, the audit effort should be supported by an appropriate amount of audit fee.

The content characteristics of KAMs significantly influence managerial reporting behavior and affect the level of audit efforts.

Unlike developed countries (Gutierrez et al., 2018; Lennox et al. 2022), this study supports that KAMs reporting improves audit quality and control opportunistic behavior of managers in developing countries. The authors show that even though the KAMs disclosure quality is poor, it has the potential to improve financial reporting quality.

This study aims to examine the strategies that auditors in Bangladesh follow in identifying and reporting key audit matters (KAMs). The study also examines the factors affecting auditors’ strategies in the identification and disclosures of KAMs.

The authors have conducted interviews with audit partners, chief financial officers (CFOs) and regulators involved in KAMs reporting and monitoring. The authors have used the lens of institutional theory of coercive, mimetic and normative isomorphism and the concept of decoupling.

Auditors have used a decoupling strategy by identifying and reporting greater number of industry-generic KAMs than that of other countries in an effort to minimize risks and avoid regulatory scrutiny, although they disclose remote risks as KAMs and mask severe problem areas of the client. Because of the principle-based approach of International Standards on Auditing (ISA) 701 and because of the pressure and misunderstanding from the audit committee, auditors report industry-generic items and generic descriptions of KAMs.

The findings have important implications for the standard setters and local and global audit firms for the diffusion of new auditing standards in different jurisdictions. Without the development of audit firm-level capability and the corporate governance environment, changes in standards may not be effective in achieving the objectives of the standards.

Although auditors consider that the KAMs reporting requirements provide with opportunities to enhance audit profession’s legitimacy and public trusts, the actual KAMs reporting practices are driven by the market logic, an urge to maintain the status quo with clients and eventual rationalization of the impairment of professional independence.

Given the dearth of prior research on the implementation and diffusion patterns of ISA 701 KAMs reporting, this study fills the gap in the literature. To the best of the authors’ knowledge, this is the first known study to examine auditors’ strategic responses to balance among conflicting priorities in reporting KAMs.

This paper aims to examine the perspectives of auditors, regulators and financial report preparers on the effects of key audit matters (KAMs) reporting on audit effort, fees, quality and report transparency.

The authors conducted 21 semi-structured interviews with stakeholders (13 Audit Partners, 5 Chief Financial Officers and 3 regulators) and thematically analysed the interviews. They use the frame of “Paradox of Transparency” to explain the findings.

Auditors perceive that the overall quality control of their audits has improved both in the planning and execution stages, and such improvement can mostly be attributed to the coercive pressures from professional bodies and regulators. Nevertheless, audit fee remains unchanged. Auditors disclose industry generic items and descriptions of KAMs, sometimes masking the real problem areas of the clients. Even after improving the performative audit quality, transparency of audit reporting has not improved. Issues that warrant going concern qualifications or audit report modifications are now reported as KAMs. Hence, KAMs reporting might make the audit report less transparent.

Localised audit environments and institutions affect the transparency of KAMs reporting. Without attention to corporate governance and auditors’ independence issues, paradoxically, performative improvement in audit quality (due to the KAMs reporting requirement) does not enhance the transparency of audit reports.

To the best of the authors’ knowledge, this study is the first to provide field-level evidence in Bangladesh and other developing countries about the perceptions of auditors, financial report preparers and regulators on the effects of KAMs reporting on audit efforts, fees, quality and report transparency.

Addresses the relationship between work loyalty and individualism in the USA and Canada in a study of 434 subjects from various organizations which participated. Results indicate that national identity has a minimal influence on individualism and work loyalty. Sex, however, influenced both measures. Women were found to be more individualistic and to score higher on work loyalty than male participants. In addition, a high correlation was found between work individualism and loyalty.

Corporate social responsibility (CSR) influences an organization in deciding its ethical approaches in the corporate practices and also important to maintain sustainable development. Islamic banks are capturing almost 40% of the total bank account holders in Bangladesh and contributing to the socio-economic and environmental development of the country through their CSR activities. The purpose of this paper is to investigate the impacts of CSR activities of Islamic banks for sustainable development in Bangladesh from the perception of the beneficiaries.

This study is based on a questionnaire survey of 200 conveniently selected beneficiaries from five purposively selected Islamic banks in Bangladesh. Respondents’ agreement score for various CSR-related activities has been observed in a five-point Likert scale and, finally, to identify the impact of CSR, exploratory factor analysis has been done.

Results revealed that respondents are expressing strong agreement for almost all the activities, and they are much satisfied with ongoing CSR activities by Islamic banks, which implies positive attitudes of beneficiaries regarding CSR activities. The results of factor analysis further confirm the perception of respondents toward CSR activities of Islamic banks in terms of social enhancement, education and health, socio-economic well-being and contemporary arts and culture.

The Islamic banks should enhance their CSR activities for socio-economic development, provide more allocation in education programs, increase sponsorship in sports events and assist in flourishing Bangladeshi arts and culture.

This study explores the levels of and trends in corporate environmental disclosure (CED) among a sample of Sri Lankan listed companies from 2015 to 2019. Furthermore, this article examines the firm-level determinants of CED, including corporate governance (CG) mechanisms, in Sri Lanka from a multi-theoretical perspective.

Using a sample of 205 firm-year observations, this paper distinctively applies a panel quantile regression (PQR) model to examine the determinants of CED in Sri Lanka. This method was supported by estimating a two-step generalized method of moment (GMM) model to tackle any possible existence of endogeneity concerns.

The authors’ findings indicate an increasing trend in CED practice among the sampled companies (i.e. 41 firms, the only adopters of the GRI framework) in Sri Lanka from 2015 to 2019. However, it is still considered at an early stage compared with other developed counterparts. Furthermore, this study suggests that board size, board independence, board meetings, industry type, profitability and firm size are positively associated with CED level. In contrast, and consistent with our expectation, CEO duality is negatively attributed to the disclosed amount of environmental information in the Sri Lankan context.

The authors’ empirical evidence reiterates the crucial need to propagate and promote further substantive CG reforms, mandating CED in Sri Lanka.

The authors’ findings provide much-needed insights for indigenous companies, operating across similar emerging economies, to understand how CED can be incorporated into their reporting process based on the GRI framework in order to enhance their firm value, reduce legitimacy gaps and mitigate other operational risks.

Addresses the issues of work ethics and work‐related attitudes in the USA and Canada. Two‐hundred‐and‐ten individuals from various organizations participated. The results indicated that US participants were found to be more committed to the Protestant and contemporary work ethic than Canadians. Both women and workers (male and female) scored high on Protestant work ethic (PWE). No differences in PWE were found, however, between Catholic and Protestant participants. In addition, the results showed high correlations between all work ethic measures and work‐related individualism.

The purpose of this paper is to explore corporate social and environmental reporting (CSER) practices and motivations in Bangladesh.

Using a mixed-methods approach, the paper attempts to understand what corporate social and environmental issues Bangladeshi firms are reporting and why. The paper first explores the motivations for CSER in line with O’Dwyer’s (2003) proposed classifications of proactive and reactive motivations through interviews and frames its findings using stakeholder theory. To provide a more holistic view, content analysis adapted from CSR Asia (2008) categorization (broadly guided by GRI) was conducted to enhance findings from engagement-based interviews with managers.

The paper finds that “community investment and development” and “governance codes and policies” received the highest amount of disclosure, while the least amount of disclosure was found in the “workplace/human rights” category. Although a philanthropic tone was found behind “community investment”, such as poverty alleviation activities, disclosure in this area is mostly motivated by proactive rationales with enlightened self-interest and image-building activities. In terms of reactive motivations underpinning CSER, the paper finds that companies also report reactively to reduce pressure from powerful stakeholders such as international buyers and government agencies. Contrary to other studies regarding reactive motivations, the authors argue that a director’s proactive motivation is the prime determinant of CSER in a developing country. They also argue that low-level disclosures on workplace environment/human rights need to be given more importance by policymakers, management and other relevant stakeholders.

To the best of the authors’ knowledge, the study is one of the few engagement-based field studies that uses a mixed-methods approach to seek managerial perspectives in an attempt to understand CSER practices in an emerging country context.