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Open Access
Article
Publication date: 2 January 2024

Pamela David, Intan S. Zulkafli, Rasheeda Mohd Zamin, Snehlata Samberkar, Kah Hui Wong, Murali Naidu and Srijit Das

The teaching and learning of anatomy has experienced a significant paradigm shift. The present study assessed the level of knowledge in anatomy in medical postgraduate students…

Abstract

Purpose

The teaching and learning of anatomy has experienced a significant paradigm shift. The present study assessed the level of knowledge in anatomy in medical postgraduate students and explored the impact of interventions in the form of anatomical videos on knowledge obtained. An awareness of the importance of human anatomy for clinical skills was created to ensure a certain level of competence be achieved by the end of the anatomy course.

Design/methodology/approach

Postgraduate medical students were recruited from various specialties on voluntary basis. The first step was to conduct a preliminary screening exam to determine the level of anatomical knowledge. The students were then divided into two groups at random, one of which received no intervention (the control group), and the other of which watched the videos with content that was pertinent to the practical demonstrations (intervention). To assess the effects of the video intervention, a post-test was administered to all students.

Findings

Both spot tests (SPOTs) and short answer question (SAQ) components for scores of all the regions from the intervention groups were comparable to the scores obtained by the post-test control group, although the findings were not significant (p > 0.05). However, the intervention group from the abdomen (ABD) region did perform significantly better (p < 0.05) than the screening test score.

Originality/value

The results of the research study imply that interventions like anatomical videos can bridge the postgraduate trainee’s anatomy knowledge gap in a practical method which will immensely help in increasing their knowledge.

Details

Arab Gulf Journal of Scientific Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-9899

Keywords

Article
Publication date: 31 August 2023

Vikki McCall, Kenneth Gibb and Yang Wang

The ageing and disabled population is fast growing, which emphasises the need to effectively modify current homes and environments to support healthy ageing and increasingly…

Abstract

Purpose

The ageing and disabled population is fast growing, which emphasises the need to effectively modify current homes and environments to support healthy ageing and increasingly diverse health needs. This paper aims to bring together findings and analyses from three adaptations-focussed projects, drawing on perspectives from key stakeholders alongside the lived experiences of service users acquiring adaptations.

Design/methodology/approach

Following an Adaptations Framework developed from interviews and focus groups with older people and key stakeholders, the paper discusses barriers experienced by older people and front-line workers in receiving and delivering adaptations through all stages of the process.

Findings

This paper reveals how experiences around adaptations might diverge with unseen, hidden investment and need amongst individuals, and how conceptual and cost-focussed evidence gaps impact wider understandings of adaptations delivery. In so doing, this paper highlights how the adaptations process is perceived as a “fight” that does not work smoothly for either those delivering or receiving adaptations services.

Research limitations/implications

The paper suggests a systematic failure such that the adaptations process needs to be rehauled, reset and prioritised within social and public policy if the housing, health and social care sectors are to support healthy ageing and prepare for the future ageing population.

Originality/value

The paper brings together insights from key stakeholders alongside service users' experiences of adaptations to highlight key policy drivers and barriers to accessing and delivering adaptations.

Details

International Journal of Building Pathology and Adaptation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4708

Keywords

Article
Publication date: 15 February 2024

Amon Bagonza, Chen Yan and Frederik Rech

This paper aims to examine whether the audit committee moderates the relationship between audit quality and market reactions.

Abstract

Purpose

This paper aims to examine whether the audit committee moderates the relationship between audit quality and market reactions.

Design/methodology/approach

Using fixed effects and the GMM model for robustness, the study used 472 publicly listed firms on South Africa’s Johannesburg stock exchange spanning a period of six years from 2014 to 2019.

Findings

Results obtained show that audit quality impacts market reactions through share price and adjusted market returns. And, that the audit committee moderates the relationship between audit quality and market reactions in South Africa’s publicly listed firms. An effective audit committee is expected to play a crucial role in overseeing the audit process, ensuring the independence of auditors and promoting transparency and accountability which in turn impacts asset prices.

Research limitations/implications

The study implies that governments and regulatory bodies in other developing economies could strengthen regulations about companies’ Acts, how firms regulate themselves and more so audit committees. Firms can also strive to make sure that audit committees are staffed with experts to promote higher audit quality and investor attention to get access to the much-alluded capital.

Originality/value

To the best of the authors’ knowledge, the study adds value by being the first to explore the subject matter of the importance of audit committees in defining audit quality and market reactions in publicly listed firms. The research adds to the body of knowledge on corporate governance and audit quality. It provides a case study specific to the South African context, contributing to the global literature on these topics.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 15 January 2024

Dhanushika Samarawickrama, Pallab Kumar Biswas and Helen Roberts

This study aims to examine the association between mandatory corporate social responsibility (CSR) regulations (CSR mandate) and social disclosures (SOCDS) in India. It also…

Abstract

Purpose

This study aims to examine the association between mandatory corporate social responsibility (CSR) regulations (CSR mandate) and social disclosures (SOCDS) in India. It also investigates whether CSR committees mediate the relationship between CSR mandate and SOCDS. Furthermore, this paper explores how business group (BG) affiliation moderates CSR committee quality and SOCDS.

Design/methodology/approach

This study uses a data set of 5,345 observations from the Bombay stock exchange (BSE)-listed firms over 10 years (2011–2020) to examine the research questions. Baron and Kenny’s (1986) three-step model is estimated to examine the mediating role of CSR committees on the relationship between CSR mandate and SOCDS.

Findings

The study reveals that the CSR mandate positively impacts SOCDS in India due to coercive pressures. CSR committees mediate this relationship, with higher CSR committee quality leading to increased SOCDS. Furthermore, the authors report that SOCDS in India is positively related to CSR committee quality, and this relationship is stronger for BG firms. Finally, the supplementary analysis reveals that promoting CSR committee quality enhances firms’ likelihood of meeting CSR mandatory spending and actual CSR spending in India.

Originality/value

This research contributes to the academic literature by shedding light on the intricate dynamics of CSR mandates, CSR committees and SOCDS in emerging economies. Notably, the authors identify the previously unexplored mediation role of CSR committees in the link between CSR mandates and SOCDS. The creation of a composite index that measures complementary CSR committee attributes allows us to undertake a novel assessment of CSR committee quality. An examination of the moderating influence of BG affiliation documents the importance of CSR committee quality, particularly in governance, for enhancing SOCDS transparency within BG firms.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 15 February 2022

Kyrie Eleison Munoz

This paper determines how travel intentions can be predicted using self-disclosure behaviour, trust and intimacy. This case study focuses on Tinder users who utilised the…

2198

Abstract

Purpose

This paper determines how travel intentions can be predicted using self-disclosure behaviour, trust and intimacy. This case study focuses on Tinder users who utilised the application's Passport feature which allowed them to travel virtually and interact with other users around the globe amid global travel restrictions.

Design/methodology/approach

This quantitative research conveniently sampled 294 Tinder users who used the Passport feature during COVID-19 pandemic lockdowns. Data were analysed using PLS-SEM.

Findings

This study revealed that self-disclosure had a significant influence towards future travel intentions. Findings show that the more users self-disclose, the more their intent to travel increase. Trust and intimacy also had significant relationship on travel intentions while intimacy had a mediating effect between self-disclosure and travel intentions.

Practical implications

Tourism-oriented establishments and destination marketers should consider Tinder users as a market segment of future tourists. These users have developed travel intentions through in-app interactions and thus comprise an untapped market of potential tourists seeking for meet-ups and niche experiences in a post-pandemic era.

Originality/value

This study provides novelty in showing the predictive relationship of self-disclosure, trust and intimacy towards travel intentions. A model consisting of these constructs in the context of online interactions was also empirically tested and found adequate to predict travel intentions.

Details

Journal of Tourism Futures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-5911

Keywords

Article
Publication date: 8 January 2024

Mariel Alem Fonseca, Naoum Tsolakis and Pichawadee Kittipanya-Ngam

Amidst compounding crises and increasing global population’s nutritional needs, food supply chains are called to address the “diet–environment–health” trilemma in a sustainable…

Abstract

Purpose

Amidst compounding crises and increasing global population’s nutritional needs, food supply chains are called to address the “diet–environment–health” trilemma in a sustainable and resilient manner. However, food system stakeholders are reluctant to act upon established protein sources such as meat to avoid potential public and industry-driven repercussions. To this effect, this study aims to understand the meat supply chain (SC) through systems thinking and propose innovative interventions to break this “cycle of inertia”.

Design/methodology/approach

This research uses an interdisciplinary approach to investigate the meat supply network system. Data was gathered through a critical literature synthesis, domain-expert interviews and a focus group engagement to understand the system’s underlying structure and inspire innovative interventions for sustainability.

Findings

The analysis revealed that six main sub-systems dictate the “cycle of inertia” in the meat food SC system, namely: (i) cultural, (ii) social, (iii) institutional, (iv) economic, (v) value chain and (vi) environmental. The Internet of Things and innovative strategies help promote sustainability and resilience across all the sub-systems.

Research limitations/implications

The study findings demystify the structure of the meat food SC system and unveil the root causes of the “cycle of inertia” to suggest pertinent, innovative intervention strategies.

Originality/value

This research contributes to the SC management field by capitalising on interdisciplinary scientific evidence to address a food system challenge with significant socioeconomic and environmental implications.

Details

Supply Chain Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-8546

Keywords

Article
Publication date: 28 July 2023

Radwan Hussien Alkebsee, Jamel Azibi, Andreas Koutoupis and Theodora Dimitriou

This study aims to investigate the effect of the health crisis, that is, coronavirus disease 2019 (COVID-19), on audit fees.

Abstract

Purpose

This study aims to investigate the effect of the health crisis, that is, coronavirus disease 2019 (COVID-19), on audit fees.

Design/methodology/approach

The authors use a sample of 5,008 international firms over the period 2014 to 2020. They use the ordinary least squares (OLS) regression to investigate the study hypotheses.

Findings

The results of OLS regression reveal a negative relationship between the COVID-19 pandemic and audit fees. This finding implies that the pandemic is associated with a reduction in audit fees.

Practical implications

This study contributes to the literature by providing the first comprehensive empirical evidence on the effect of the COVID-19 pandemic on audit fees. The results have implications for regulators and investors.

Originality/value

Despite the existing attempts on COVID-19 and audit fees, to the best of the authors’ knowledge, this study is the first that provides international insights into the economic consequences of COVID-19 on the accounting profession.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 25 December 2023

Amel Kouaib, Isabelle Lacombe and Anis Jarboui

The study of the relationship between external auditing services and investment deviation in a French setting has received relatively little research attention thus far. There are…

Abstract

Purpose

The study of the relationship between external auditing services and investment deviation in a French setting has received relatively little research attention thus far. There are insufficient indicators to measure audit quality and then have a measurable link to investment efficiency. This study is motivated by such a research gap as well as the important role of auditing services in assuring investment efficiency. The purpose of this study is to test whether a good audit quality service improves corporate investment awareness in French-listed companies and contributes to establishing a comprehensive analysis framework for inefficient investment and how audit services have become an important tool to reduce the investment deviation of listed companies in France.

Design/methodology/approach

Based on a sample of 89 non-financial French firms listed on the Stoxx 600 Index from 2015 to 2021, this study uses feasible generalised least squares (FGLS) regressions to study the relationship between investment deviation and auditing service quality.

Findings

After running an FGLS regression model for two firm groups (overinvestment and overinvestment groups) and testing for a set of control variables, especially COVID-19, the findings show a non-linear correlation between audit service and corporate investment deviation. Both underinvestment and overinvestment decisions are negatively and statistically significantly impacted by audit indicators. Furthermore, involving a high-quality specialised auditor may enhance overall monitoring and lead to a lower investment deviation level. Overall, the empirical results show that a high-quality audit service enhances the investment efficiency of French-indexed companies.

Practical implications

This study offers crucial information that audit regulators can use to better appreciate the advantages of high audit quality and to take seriously the policy issues that affect it. Board members are urged to provide excellent audit quality that improves investment efficiency with careful consideration.

Originality/value

This study contributes to the existing audit literature by illuminating the effect of audit quality services on investment deviation to show a deeper understanding of the factors that contribute to the differences in prior studies’ findings in the field of audit quality impacts.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 8 May 2023

Seyed Ashkan Zarghami

The overarching objective of this paper is to examine the cause–effect relationships among building and information modeling (BIM)-related risk factors and their impact on the…

Abstract

Purpose

The overarching objective of this paper is to examine the cause–effect relationships among building and information modeling (BIM)-related risk factors and their impact on the implementation of BIM in construction projects.

Design/methodology/approach

This paper draws on previous research to identify and categorize BIM-related risk factors. It then develops a system dynamics (SD) model to examine the cause–effect relationships among these factors leading to issues in BIM implementation.

Findings

The proposed SD model illustrates how nine reinforcing feedback loops provide connections between four categories of risks, namely, technical, information, legal and organizational risks and, consequently, create vicious cycles that threaten the successful implementation of BIM.

Originality/value

This paper is among a few studies that depart from reductionism by taking a holistic approach and demonstrating how the interactions between BIM-related risk factors lead to vicious cycles that threaten the successful implementation of BIM.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

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