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Article
Publication date: 1 March 2003

Michael Weinhold and George Yen

This paper details the impact of “Coefficient of Thermal Expansion” (CTE) imbalances caused by the different materials used in a Printed Circuit Board (PCB). It will also provide…

Abstract

This paper details the impact of “Coefficient of Thermal Expansion” (CTE) imbalances caused by the different materials used in a Printed Circuit Board (PCB). It will also provide guidance as to how the PCB manufacturing process can be modified to accommodate the new requirements from PCB fabricators, assemblers and OEMs for high dimensional consistency of the laminate and prepreg to improve manufacturing yields in bare PCB fabrication, in assembly and during the life‐cycle of the electronic device in the field.The paper also explains the risks associated with metal migration and cathodic/anodic filaments (CAF) in PCBs, the impact of a lower CTE and a lower dielectric constant (Dk), as well as the need to minimise the differences of CTE between the PCB laminate and the package/chip in order to better manage the higher stress incurred by the use of lead‐free soldering materials. New materials are discussed which are processable in standard PCB fabrication lines, and which can accommodate the needs engendered by halogen‐free resin systems.

Details

Circuit World, vol. 29 no. 1
Type: Research Article
ISSN: 0305-6120

Keywords

Article
Publication date: 27 September 2019

William Coffie and Ibrahim Bedi

This study aims to investigate the effects of international financial reporting standards (IFRS) adoption and firm size on auditors’ fees determination in the Ghanaian financial…

1065

Abstract

Purpose

This study aims to investigate the effects of international financial reporting standards (IFRS) adoption and firm size on auditors’ fees determination in the Ghanaian financial industry.

Design/methodology/approach

The authors use the annual report of 52 listed and non-listed firms spanning from 2003 to 2014. Guided by the hypotheses, the authors conditioned audit fees on IFRS adoption and firm size and execute robust fixed effects panel regression.

Findings

The results show that IFRS adoption has a positive coefficient with audit fees suggesting that the adoption of IFRS, indeed, increases the audit fees paid by banks and insurance firms, as well as the industry as a whole. The results are consistent with the idea that IFRS adoption increases auditor efforts with respect to time and complex nature of some aspect of the standards. Again, as expected, the coefficient of size is positively and significantly related to audit fees. This indicates that the size of the auditee plays a vital role in determining audit fees.

Research limitations/implications

The study is limited by industry (i.e. the financial services industry) and geography (i.e. Ghana). The authors propose further research that will widely consider other sectors and countries to improve the current scanty literature in this area. Besides, theoretically, the study is limited to the lending credibility theory and feels compelled to reiterate the importance of considering alternative theoretical perspective(s) in future research.

Practical implications

This study is significant to practitioners as it demonstrates the importance of the determinants of the auditors’ fees. It helps auditors to apply the relevant charging formula when determining audit fees, while it helps managers to improve upon the quality of reporting to control audit bill and forecasting their audit expenditure.

Originality/value

The results of the study extend the literature on the cost side of IFRS adoption by investigating the financial services industry and non-listed firms in a new context, i.e. a developing country where this research is uncharted. The existing studies based their analysis on either cross-section or pooled analysis and shorter post-adoption period (Cameran and Perotti, 2014). However, using an extended post-adoption period data, the authors base the study on analytical panel model, which directly examine the cost side of IFRS adoption with size as joint key explanatory variables with emphasis on financial institutions and external auditors.

Details

Accounting Research Journal, vol. 32 no. 3
Type: Research Article
ISSN: 1030-9616

Keywords

Open Access
Article
Publication date: 29 October 2021

Vincent Konadu Tawiah

This study aims to examine whether the impact of international financial reporting standards (IFRS) on audit fees differs between early and late adopters.

2272

Abstract

Purpose

This study aims to examine whether the impact of international financial reporting standards (IFRS) on audit fees differs between early and late adopters.

Design/methodology/approach

The authors use robust econometric estimation on a sample of 314 firms from both early and late IFRS adopting countries.

Findings

The authors find that IFRS is positively and significantly associated with an increase in audit fees for early adopters, but the impact is very weak for late adopters and insignificant in some cases. The results on auditing time suggest that increase in audit fees around IFRS adoption is due to an increase in audit reporting lags. After accounting for pre- and post-years, the authors find that the relationship between IFRS and audit fees, as well as audit time for late adopters, is significant only in the adoption year. However, early adopters experience a significant increase in audit fees and audit time in the transition year to one-year post-adoption.

Practical implications

The findings imply that countries that are yet to adopt IFRS are less likely to experience a significant increase in audit fees audit time. Hence, is probable that the benefit of IFRS will outweigh the cost.

Originality/value

The results, therefore, suggest that early adopters paid a premium for been the first users of IFRS, which is consistent with any innovation. The study provides new insights by demonstrating that the consequences of IFRS differ between early and late adopters.

Details

International Journal of Accounting & Information Management, vol. 30 no. 1
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 28 April 2020

Medhat N. El Guindy and Nadia Sbei Trabelsi

This paper aims to investigate the impact of International Financial Reporting Standards (IFRS) adoption on audit and non-audit fees in the UK setting. The study investigates…

Abstract

Purpose

This paper aims to investigate the impact of International Financial Reporting Standards (IFRS) adoption on audit and non-audit fees in the UK setting. The study investigates whether UK firms adopting IFRS for the first time or reporting under IFRS, in general, are being charged higher audit and non-audit fees and whether this impact is conditional on audit firm size and tenure.

Design/methodology/approach

Using empirical data for UK listed firms from 2003-2007, the paper uses a regression model that explains audit and non-audit fees by independent variables measuring auditors’ and auditees’ characteristics including IFRS adoption and reporting. Additional regressions with interaction terms were performed to test the hypothetical conditional impact of auditor size and audit firm tenure on the above-mentioned association.

Findings

Audit and non-audit fees increase significantly for companies adopting IFRS for the first time and this increase is persistent during later years. In addition, results suggest that both Big four and non-Big four auditors charge higher audit and non-audit fees to their clients adopting or reporting under IFRS in a similar manner. Furthermore, findings indicate that audit firms increase audit and non-audit fees for old and new clients using IFRS which suggests no low-balling effect is detected.

Research limitations/implications

Results reported in this study provide insights to regulators in jurisdictions similar to the UK regarding the cost of IFRS adoption which includes higher audit and non-audit fees imposed by both Big four and non-Big four audit firms. In addition, this study argues, to some extent, against the notion that auditors may charge lower fees in the early years of the audit engagement to win new audit clients.

Originality/value

To the best of the knowledge, the findings are unique at two levels. First, the paper provides evidence on the cost of using IFRS in the UK jurisdiction which was not explored by previous research. Second, the paper investigates the potential conditional effect of auditor size and audit tenure on the association between IFRS adoption and auditors’ fees.

Details

International Journal of Accounting & Information Management, vol. 28 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 31 March 2020

Syeda Nazish Zahra Bukhari, Salmi Mohd Isa and Goh Yen Nee

The purpose of this study is to empirically examine the determinants of purchase intention of Halal vaccination and compare the results between Muslim consumers in Malaysia and…

Abstract

Purpose

The purpose of this study is to empirically examine the determinants of purchase intention of Halal vaccination and compare the results between Muslim consumers in Malaysia and Pakistan. It focuses on analyzing the influence of various factors on the purchase intention of Halal vaccination and determining whether the relationships are significantly different in the two Muslim-majority countries.

Design/methodology/approach

The study is based on the extended theory of planned behavior and self-congruity theory. The variable of religiosity was added with the three variables of the theory of planned behavior, i.e. attitude toward Halal vaccinations, subjective norms and perceived behavioral control. It shows the congruity between Muslim consumer and Islamic brands and proposes a wider range of determinants in the framework. The study’s sample size was 378, and the respondents were Muslim consumers in Malaysia and Pakistan. Purposive sampling technique was used to extract the sample from three cities in each country. Partial least square (PLS) was used to statistically analyze the data using PLS–structural equation modeling approach. The measurement model was analyzed, and invariance of the measurement model was established. Afterward, the hypotheses were tested, and multi-group analysis was performed through Henseler’s multi-group analysis (MGA) and Permutation test.

Findings

The results indicate a lack of significant relationships between the independent variables and the purchase intention of Halal vaccination except in the case of subjective norms. This construct has a significant but inverse relationship in the case of Pakistan’s Muslim consumers, which can be attributed to the presence of consumer skepticism regarding the issue of Halal vaccination. The MGA results reveal a statistically significant difference in the influence of religiosity on purchase intention between the two countries, depicting differences in the brand–self congruity perceptions of consumers in the two countries.

Research limitations/implications

The sample size was relatively small due to the limited time duration.

Originality/value

The area of Halal vaccination has been given limited attention in academic literature. This study addresses this area that has limited research and is greatly attractive to a large number of brands targeting the Muslim consumer market. The results of the study can form a foundation for creating the branding strategy of this product category and assessing its demand in various Muslim markets.

Details

Journal of Islamic Marketing, vol. 12 no. 4
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 1 February 2001

Anghel N. Rugina

Examines the economy of Southeast Asia during the period 1997 to 1999 against a background of socio‐economic theory and a transition from disequilibrium to general stable and…

1320

Abstract

Examines the economy of Southeast Asia during the period 1997 to 1999 against a background of socio‐economic theory and a transition from disequilibrium to general stable and equilibrium conditions. Discusses solutions towards establishing self‐regulating mechanisms needed for a free, just and stable economy and society: reform of officially organized securities commodities and foreign exchange makets; reform of the public budget and budgetary policies; and reform of the foreign exchange system and internaitonal commercial and financial relations.

Details

International Journal of Social Economics, vol. 28 no. 1/2
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 1 November 2021

Mohmed Y. Mohmed Al-Sabaawi, Ali Abdulfattah Alshaher and M.A. Alsalem

Electronic payment (e-payment) systems literature analysis reveals that they are growing in developing countries; however, they are limited in the Arab countries and, more…

2005

Abstract

Purpose

Electronic payment (e-payment) systems literature analysis reveals that they are growing in developing countries; however, they are limited in the Arab countries and, more importantly, scarce in Iraq in particular. Therefore, this paper aims to investigate the factors influencing the intention of users to use e-payment systems in Iraq. Additionally, this study proposes an e-payment adoption model based on technology usage models to identify user trends toward e-payment systems.

Design/methodology/approach

A quantitative approach is adopted to test the proposed model. The proposed model is based on the Unified Theory of Acceptance and Usage of Technology theory. The proposed model is validated using survey data from 339 e-payment system users. Using Amos software, this study used structural equation modeling (SEM), a statistical technique for analyzing factor relationships.

Findings

The findings of the study indicate that performance expectancy, effort expectancy, social influence, facilitating conditions and price saving orientation influence Intention to accept the e-payment system. Similarly, habit, technology security, trust, innovation resistance, psychological empowerment also affect intention to accept an e-payment system. However, hedonic motivation and perceived risk do not affect e-payment system adoption.

Originality/value

The identified factors play a major role in user intentions toward the adoption of e-payment systems for financial transactions and addressing these factors will make e-payment acceptable in the future. The results of this study contribute to assisting governments or e-payment firms and decision-makers in building strategic decisions or policies that will increase the adoption of e-payment by individuals.

Details

Journal of Science and Technology Policy Management, vol. 14 no. 2
Type: Research Article
ISSN: 2053-4620

Keywords

Article
Publication date: 31 October 2023

Eugene Ch'ng

The need to digitise is an awareness that is shared across our community globally, and yet the probability of the intersection between resources, expertise and institutions are…

Abstract

Purpose

The need to digitise is an awareness that is shared across our community globally, and yet the probability of the intersection between resources, expertise and institutions are not as prospective. A strategic view towards the long-term goal of cultivating and digitally upskilling the younger generation, building a community and creating awareness with digital activities that can be beneficial for cultural heritage is necessary.

Design/methodology/approach

The work involves distributing tasks between stakeholders and local volunteers. It uses close-range photogrammetry for reconstructing the entire heritage site in 3D, and outlines achievable digitisation activities in the crowdsourced, close-range photogrammetry of a 19th century Cheah Kongsi clan temple located in George Town, a UNESCO World Heritage Site in Penang, Malaysia.

Findings

The research explores whether loosely distributing photogrammetry work that partially simulates an unorganised crowdsourcing activity can generate complete models of a site that meets the criteria set by the needs of the clan temple. The data acquired were able to provide a complete visual record of the site, but the 3D models that was generated through the distributed task revealed gaps that needed further measurements.

Practical implications

Key lessons learned in this activity is transferable. Furthermore, the involvement of volunteers can also raise awareness of ownership, identity and care for local cultural heritage.

Social implications

Key lessons learned in this activity is transferable. Furthermore, the involvement of volunteers can also raise awareness of identity, ownership, cultural understanding, and care for local cultural heritage.

Originality/value

The value of semi-formal activities indicated that set goals can be achieved through crowdsourcing and that the new generation can be taught both to care for their heritage, and that the transfer of digital skills is made possible through such activities. The mass crowdsourcing activity is the first of its kind that attempts to completely digitise a cultural heritage site in 3D via distributed activities.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

Book part
Publication date: 26 April 2014

Nikolaos Giannellis and Georgios P. Kouretas

The aim of this study is to examine whether China’s exchange rate follows an equilibrium process and consequently to answer the question of whether or not China’s international…

Abstract

Purpose

The aim of this study is to examine whether China’s exchange rate follows an equilibrium process and consequently to answer the question of whether or not China’s international competitiveness fluctuates in consistency with equilibrium.

Design/methodology/approach

The theoretical background of the paper relies on the Purchasing Power Parity (PPP) hypothesis, while the econometric methodology is mainly based on a nonlinear two-regime Threshold Autoregressive (TAR) unit root test.

Findings

The main finding is that China’s price competitiveness was not constantly following a disequilibrium process. The two-regime threshold model shows that PPP equilibrium was confirmed in periods of relatively high – compared to the estimated threshold – rate of real yuan appreciation. Moreover, it is implied that the fixed exchange rate regime cannot ensure external balance since it can neither establish equilibrium in the foreign exchange market, nor confirm that China’s international competitiveness adjustment follows an equilibrium process.

Practical implications

The results do not imply that China acts as a currency manipulator. However, a main policy implication of the paper is that China should continue appreciating the yuan to establish external balance.

Originality/value

This paper is the first which accounts for a nonlinear two-regime process toward a threshold, which is defined to be the rate of change in China’s international competitiveness. Consequently, the paper draws attention to the role of China’s international competiveness in accepting the PPP hypothesis.

Details

Macroeconomic Analysis and International Finance
Type: Book
ISBN: 978-1-78350-756-6

Keywords

Open Access
Article
Publication date: 15 February 2021

Ghazanfar Ali Abbasi, Janani Kumaravelu, Yen-Nee Goh and Karpal Singh Dara Singh

The purpose of this study is to unearth the factors that influence tourists’ revisit intention. The proposed model of the study is grounded on using the theory of planned…

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Abstract

Purpose

The purpose of this study is to unearth the factors that influence tourists’ revisit intention. The proposed model of the study is grounded on using the theory of planned behaviour (TPB) and extending it with additional variables, i.e. satisfaction, destination image, perceived risk, service quality and perceived value.

Design/methodology/approach

This study adopted a cross-sectional approach to collect data. The data were collected by conducting a field survey questionnaire on 330 respondents and were analysed using partial least squares version 3.2.9.

Findings

The results show that perceived behavioural control, perceived value, destination image and satisfaction significantly affect visitors’ revisit intention. The influence of perceived value, perceived service quality and destination image on satisfaction is also confirmed. On the other hand, satisfaction is found to be a significant mediator between perceived service quality, destination image and perceived value.

Originality/value

The extended TPB model that includes perceived service quality, perceived value, perceived risk and satisfaction provided a model with a theoretical basis to explain tourist revisit intentions to a tourist destination.

Propósito

El objetivo principal del estudio es descubrir los factores que influyen en la intención de revisita de los turistas. El modelo propuesto para el estudio se basa en el uso de la teoría del comportamiento planificado y se amplía con variables como la satisfacción, la imagen del destino, el riesgo percibido, la calidad del servicio y el valor percibido.

Metodología

Este estudio adoptó un enfoque transversal para la recogida de datos. Los datos se recopilaron mediante un cuestionario de campo en el que participaron 330 encuestados. Los datos se analizaron utilizando la versión 3.2.9 de PLS.

Resultados

Los resultados muestran que el control conductual percibido, el valor percibido, la imagen del destino y la satisfacción afectan significativamente a la intención de revisita. También se confirma la influencia del valor percibido, la calidad de servicio percibida y la imagen del destino sobre la satisfacción. Por otra parte, la satisfacción resulta ser un mediador significativo entre la calidad de servicio percibida, la imagen del destino y el valor percibido.

Originalidad/valor

El modelo TPB ampliado que incluye la calidad de servicio percibida, el valor percibido, el riesgo percibido y la satisfacción proporcionó un modelo con una base teórica para explicar las intenciones de revisita de los turistas a un destino turístico.

目的

本研究的目的是揭示影响游客重访意向的因素。本研究提出的模型以计划行为理论(TPB)为基础, 并以额外的变量(即满意度、目的地形象、感知风险、服务质量和感知价值)进行扩展。

设计/方法/途径

本研究采用了横断面的方法来收集数据。通过对330名受访者进行实地调查问卷来收集数据, 并使用偏最小二乘法3.2.9版进行分析。

研究结果

结果显示, 感知行为控制、感知价值、目的地形象和满意度对游客的再访意向有显著影响。感知价值、感知服务质量和目的地形象对满意度的影响也被证实。另一方面, 满意度被发现是感知服务质量、目的地形象和感知价值之间的一个重要中介因素。

原创性/价值

包括感知服务质量、感知价值、感知风险和满意度在内的扩展TPB模型为解释游客对旅游目的地的再访意向提供了理论基础。

关键词: 满意度; 旅游; 计划行为理论; PLS-SEM; 目的地形象

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