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Article
Publication date: 29 October 2024

Farah Faza, Marina Hardiyanti, Riani Witaningrum, Yosephin Anandati Pranoto and Janatin Hastuti

Awareness and literacy regarding nutritional facts, as well as behaviour in reading front-of-pack labelling, are still lacking in Indonesia. This study aims to increase awareness…

Abstract

Purpose

Awareness and literacy regarding nutritional facts, as well as behaviour in reading front-of-pack labelling, are still lacking in Indonesia. This study aims to increase awareness and knowledge towards food labelling and ultra-processed food (UPF) in the community.

Design/methodology/approach

This was a community service activity involving 33 adults aged 14–45 years. The activity was conducted through a sequence of pre-test, nutrition education focusing on food labelling (first session) and UPF (second session), and post-test. A set of 15 questions consisting of 13 multiple-choices and 2 exploratory questions was used to collect information from respondents. Data was analysed using a paired t-test, whereas qualitative data was analysed using a thematic approach.

Findings

After receiving the two sessions of education, participants’ knowledge increased 11.55 points (pre-test vs post-test mean ± SE 76.90 ± 0.28 vs 88.45 ± 0.19; p < 0.001). The top five UPF products frequently consumed by participants were snacks (both sweets and savoury), instant noodles, canned food, beverages, mainly sugar-sweetened beverages (SSB) and bread and frozen foods. From the participants’ perspective, instead of prohibiting UPF advertisement, conducting food and nutrition sustainable education is more important to control UPF intake.

Research limitations/implications

This study has both strengths and limitations. The findings of this activity represent the real evidence of food and nutrition-related phenomena in the community. Equally important, nutrition education topics were comprehensive and based on recent evidence. Nevertheless, as a community service activity, the findings were more straightforward and did not involve as many participants. Additionally, the post-education assessment took place immediately after the session, but there was no follow-up evaluation to determine whether participants retained the knowledge or had changed their behaviours.

Practical implications

Therefore, advanced research is highly encouraged to explore the impact of UPF advertising on food choice preferences and consumption. Additionally, there is also a need to develop an ideal nutrition education kit that focuses on reading food labels and understanding UPF. Evaluating social-behavioural changes related to UPF following a comprehensive nutrition training programme is another crucial issue for research. Furthermore, assessing the initiation and implications of implementing SSB taxes in Indonesia is essential for understanding their potential effects.

Originality/value

Nutrition education significantly enhances adults’ knowledge of food labelling and UPF. Instead of banning UPF marketing, most participants favoured a sustainable approach involving continuous education to reduce UPF consumption.

Details

Nutrition & Food Science , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 26 June 2024

Mustafa Faza, Nemer Badwan and Montaser Hamdan

The purpose of this study is to empirically evaluate the audit expectations gap among stakeholders in listed firms in Palestine. The purpose of the investigation is to determine…

Abstract

Purpose

The purpose of this study is to empirically evaluate the audit expectations gap among stakeholders in listed firms in Palestine. The purpose of the investigation is to determine whether or not there is a gap in audit expectations between auditors and investors, auditors and board directors, as well as among auditors and financial managers and also among auditors and shareholders.

Design/methodology/approach

To attain its ultimate objective, this study was created using an exploratory descriptive methodology grounded in the use of quantitative methods. A structured questionnaire was used to gather study data from 81 respondents, and a statistical package for the social sciences-26 was then used for analysis.

Findings

The results of this research showed that there is a sizable difference in audit expectations among shareholders, financial managers and board directors, as well as among auditors and investors. The findings also demonstrate that, in comparison to the difference between auditors and financial managers, the gap between auditors and board directors and auditors and shareholders is very narrow.

Research limitations/implications

This investigation, which examines the audit expectations gap in great detail, has some significant limitations. This study was limited to the Palestinian market alone. Future research might compare or examine the variations in audit expectations in Jordan, Lebanon, Syria, Iraq and Iran, among different countries. In addition, the demand for accurate and reliable financial reports has sparked a recent increase in interest in auditing, a long-standing sector that has expanded in recent years.

Practical implications

The study has several practical implications, for example, it underlines how crucial it is to make stakeholders aware of the limitations and difficulties related to the auditing process. By doing this, the situation that audit committees and listed firms find themselves in will be easier for investors, board directors, financial managers and shareholders to understand. The way that auditors and stakeholders communicate can help reduce this gap since it affects how much each party underestimates or understates the other’s obligations.

Originality/value

This paper contributes to the literature by analysing and identifying the causes of the audit expectations gap in companies listed on the Palestine Stock Exchange and providing useful insights and potential solutions to close or mitigate it. It also adds a new contribution to the literature related to the audit expectation gap. This investigation offers unambiguous evidence of a sizable discrepancy between audit expectations and actual performance in terms of formal auditor obligations as outlined by current law, as well as auditor reliability standards and practices, between auditors, board directors, investors, shareholders and financial managers in listed Palestinian firms.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

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