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Article
Publication date: 14 August 2017

Abhishek Kumar Singh, Santan Kumar, Dharmender and Shruti Mahto

The purpose of this paper is to theoretically analyze the propagation of Love-type wave in an irregular piezoelectric layer superimposed on an isotropic elastic substrate.

Abstract

Purpose

The purpose of this paper is to theoretically analyze the propagation of Love-type wave in an irregular piezoelectric layer superimposed on an isotropic elastic substrate.

Design/methodology/approach

The perturbation technique and Fourier transform have been applied for the solution procedure of the problem. The closed-form expressions of the dispersion relation have been analytically established considering different type of irregularities, namely, rectangular and parabolic for both the cases of electrically open and short conditions.

Findings

The study reveals that the phase velocity of Love-type wave is prominently influenced by wave number, size of irregularity, piezoelectric constant and dielectric constant of an irregular piezoelectric layer. Numerical simulation and graphical illustrations have been effectuated to depict the pronounced impact of aforementioned affecting parameters on the phase velocity of Love-type wave. The major highlight of the paper is the comparative study carried out for rectangular irregularity and parabolic irregularity in both electrically open and short conditions. Classical Love wave equation has been recovered for both the electrical conditions as the limiting case when both media are elastic and interface between them is regular.

Practical implications

The consequences of the study can be utilized in the design of surface acoustic wave devices to enhance their efficiency, as the material properties and the type of irregularities present in the piezoelectric layer enable Love-type wave to propagate along the surface of the layer promoting the confinement of wave for a longer duration.

Originality/value

Up to now, none of the authors have yet studied the propagation of Love waves in a piezoelectric layer overlying an isotropic substrate involving both parabolic and rectangular irregularities. Further, the comparative study of rectangular irregularity and parabolic irregularity for both the cases of electrically open and short conditions elucidating the latent characteristics is among the major highlights and reflects the novelty of the present study.

Details

Multidiscipline Modeling in Materials and Structures, vol. 13 no. 2
Type: Research Article
ISSN: 1573-6105

Keywords

Article
Publication date: 30 August 2011

Tugba İnan and Koray Korkmaz

The purpose of this research is to show significant points which can be used in the architectural design process by investigating the basic principles of earthquake resistant…

Abstract

Purpose

The purpose of this research is to show significant points which can be used in the architectural design process by investigating the basic principles of earthquake resistant design (ERD) in a deductive format and to contribute to the architectural perception in ERD.

Design/methodology/approach

First, the structural irregularity types are examined depending on the rules defined in the Turkish Earthquake Code, 2007 (TEC). Then, architectural design failures related to earthquake resistance of buildings under earthquake loading are visualized and solution suggestions in literature are described in detail by supported drawings.

Findings

The problems causing structural irregularities are investigated deeply with given solutions in literature. It is obtained that the significant factors affecting the earthquake performance of structures are: architectural form, structural configuration, slenderness ratio, the location and rate of floor openings, projection rates and symmetry, rigidity and strength differences between floors, short columns, pounding effect. Social implications – The practical design decision rules can contribute to the phenomena of earthquake resistant architectural design and can encourage adoption of these rules in building industry.

Originality/value

This study aims to gain an understanding of the problems in projects in terms of structural irregularities, and then manage to solve the problems using problem‐oriented approaches. The suggested solutions can be adopted and applied to future projects for designing earthquake resistant buildings.

Details

Structural Survey, vol. 29 no. 4
Type: Research Article
ISSN: 0263-080X

Keywords

Article
Publication date: 13 June 2016

Abhishek K. Singh, Anirban Lakshman and Amares Chattopadhyay

The response of moving load over a surface is a subject of investigation because of its possible applications in determining the strength of a structure. Recently, with the…

Abstract

Purpose

The response of moving load over a surface is a subject of investigation because of its possible applications in determining the strength of a structure. Recently, with the enlargement of high-speed train networks, concern has been expressed about the effects of moving loads on the track, embankment and nearby structures. Earth surface and artificial structure are not always regular in nature. Irregularities are also responsible for structural collapse of long bridge and highway of plateau area under the action of moving loads. The purpose of this paper is to investigate the influence of irregularity on dynamic response due to a moving shear load.

Design/methodology/approach

At first the authors developed the mathematical model for the problem which is comprised of equation of motion together with boundary conditions. Perturbation technique has been used to derive the stresses produced in an irregular orthotropic half-space (which is influenced by gravity) due to a moving shear load. MATLAB and MATHEMATICA softwares have been employed for numerical computation as well as graphical illustration.

Findings

In this paper the authors have discussed the stresses produced in an irregular gravitating orthotropic half-space due to a moving shear load. The expression for shear stress has been established in closed form. Substantial effects of depth, irregularity factor, maximum depth of irregularity and gravitational parameter on shear stress have been reported. These effects are also exhibited by means of graphical illustration and numerical computation for an orthotropic material T300/5208 graphite/epoxy which is broadly used in aircraft designing. Moreover, comparison made through meticulous examination for different types of irregularity, presence and absence of anisotropy and gravity are highlighted.

Practical implications

A number of classical fatigue failures occur in aircraft structures. The moving load responsible for such fatigue failure may occur during manufacturing process, servicing, etc. Apart from these the aircraft structures may also experience load because of environmental damages (such as lightning strike, overheat) and mechanical damages (like impact damage, overload/bearing failure). Therefore the present study is likely to find application in the field of construction of highways, airport runways and earthquake engineering.

Originality/value

To the best of the authors’ knowledge no problem related to moving load on irregular orthotropic half-space under influence of gravity has been attempted by any author till date. Furthermore comparative study for different types of irregularity, presence and absence of anisotropy and influence of gravity on the dynamic response of moving load are novel and major highlights of the present study.

Details

Multidiscipline Modeling in Materials and Structures, vol. 12 no. 1
Type: Research Article
ISSN: 1573-6105

Keywords

Article
Publication date: 16 July 2021

Ali İhsan Akgün, Yener Altunbaş and Yurtsev Uymaz

The purpose of this paper is to explore whether the choice of International Financial Reporting Standards (IFRS) vs Generally Accepted Accounting Principles (GAAP) is associated…

Abstract

Purpose

The purpose of this paper is to explore whether the choice of International Financial Reporting Standards (IFRS) vs Generally Accepted Accounting Principles (GAAP) is associated with the frequency and likelihood of accounting irregularities and fraud in US banks.

Design/methodology/approach

The authors examine the relationship between financial reporting standards and accounting irregularities in publicly listed US banks. Using a sample of 4,284 banks with accounting irregularities observed in the USA over the period of 1996–2014. They used logit model to estimate the likelihood of corporate misreporting having been committed in terms of accounting irregularities.

Findings

The authors show that banks that use US GAAP exhibit better operating performance than fraudulent banks that use IFRS except for certain variables. They also find that fraudulent banks are more likely to commit accounting irregularities when they have to follow IFRS and banks have relatively better bank performance.

Practical implications

Overall, the empirical findings result consistent with Kohlbeck and Warfield’s (2010) find that accounting standards are linked to fewer accounting irregularities.

Originality/value

In this study, accounting irregularities have a significant effect on bank performance during the Dodd–Frank period. It finds that banks that choose to use IFRS are more likely to have accounting irregularities and to engage in fraud.

Details

Journal of Financial Crime, vol. 28 no. 4
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 18 June 2021

Gatot Soepriyanto, Sienny Tjokroaminoto and Arfian Erma Zudana

This study aims to examine the association between annual report readability and accounting irregularities in Indonesia. Using 967 firm-year observations over the 2014–2017…

Abstract

Purpose

This study aims to examine the association between annual report readability and accounting irregularities in Indonesia. Using 967 firm-year observations over the 2014–2017 period, this paper unable to find evidence that annual report readability is associated with accounting irregularities. The results are robust after using alternate measurements of accounting irregularities proxies and readability indexes. This paper also finds that the corporate governance mechanism and foreign shareholder structure did not moderate the association between annual report readability and accounting irregularities.

Design/methodology/approach

The study uses an archival method with cross-sectional regression of 967 firm-year observations over the 2014–2017 period to investigate an association between annual report readability and accounting irregularities in an emerging market setting. To check the robustness of the results, this paper conducts a battery of robustness tests.

Findings

This paper finds evidence that annual report readability is not associated with accounting irregularities in Indonesia. The results are robust after using alternate measurements of accounting irregularities proxies and readability indexes. This paper also finds that the corporate governance mechanism and foreign shareholder structure did not moderate the association between annual report readability and accounting irregularities. This implies that the readability of annual reports does not have the ability to predict the likelihood of accounting irregularities in Indonesia. It is possible that firms with accounting irregularities will be inclined to voice simpler stories which can counteract the tendency of lies to be linguistically more complex. Indeed, according to the Education First English Proficiency Index, Indonesia is categorized at a low proficiency level. Furthermore, this paper also discovers that the average readability of the management discussion and analysis (MD&A) of Indonesian public listed firms is at an ideal score by having a Fog Index of 13.32. The findings provide valuable insights for stakeholders in using annual reports for their decision-making, especially in an emerging market setting and non-English speaking countries.

Research limitations/implications

It is important to interpret the findings in the context of the limitations of the readability index the authors used. It is argued that Fog Index, Flesch-Kincaid and Flesch Reading Ease have their own limitations as considered inadequate to be used in the context of business and accounting narratives that are adult-oriented and specialist in nature (Jones and Shoemaker, 1994; Loughran and McDonald, 2014). Another caveat relates to the use of proxies for accounting irregularities. The M-Score and F-Score have some limitations in which, among others, were determined without considering the normal level of accruals or period where manipulations were absent (Ball, 2013).

Practical implications

One reason underlying the result is that Indonesian firms, in general, do not consider the complexity of the annual report, particularly MD&A disclosures, as a tool to mask financial reporting irregularities. It is also possible that firms with accounting irregularities will incline to voice simpler stories because it is difficult to be untruthful (Lo et al., 2017). Indeed, according to Education First English Proficiency Index, Indonesia was categorized in low proficiency level and ranked 61st out of 100 countries being surveyed (Education First, 2019). As policymakers, locally and globally, are calling for more simplified reports including a plain English approach, the study can be insightful to their deliberations. It suggests that policymakers need to consider a country’s English proficiency, writing skills, regulatory environment and corporate policy on shaping the complexity and narrative of a firm’s communications.

Originality/value

The study contributes to a scarcity of research that investigates English-written annual reports in non-English speaking countries (Jeanjean et al., 2015; Lundholm et al., 2014). As such, the study findings provide insights related to MD&A in an under-researched area and contribute to improving MD&A not only in Indonesia but also in neighbor countries that share similar social, political and economic characteristics. Also, this study is important for foreign institutions or individuals investing on Indonesian-listed firms. According to Candra (2016), approximately 60% of companies listed in the Indonesia stock exchange are owned by foreign individuals or institutions. They rely greatly on the English texts of annual reports to understand the companies’ financial performance. Moreover, La Porta et al. (2002) asserted that firms with a majority of foreign shareholders (dominantly owned by foreign investors) are more likely to face information asymmetry, primarily due to geographical factors and language barriers.

Details

Journal of Financial Reporting and Accounting, vol. 19 no. 5
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 1 March 1999

Janice E. Lawrence

The study examines audit reports of a federal loan program which has a high incidence of reported irregularities. The following research questions are examined: (1) are there…

Abstract

The study examines audit reports of a federal loan program which has a high incidence of reported irregularities. The following research questions are examined: (1) are there characteristics common to projects in which irregularities are reported? (2) Can variables be identified which are significant in differentiating between projects with and without reported irregularities? Projects with reported irregularities are found to be significantly associated with internal control weaknesses, related party transactions, lower net income, smaller cash flow, fewer projects per developer, and an auditor with fewer Farmers Home Administration (FmHA) clients.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 11 no. 1
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 13 November 2023

Xiaodi Xu, Shanchao Sun, Yang Fei, Liubin Niu, Xinyu Tian, Zaitian Ke, Peng Dai and Zhiming Liang

This article aims to predict the rapid track geometry change in the short term with a higher detection frequency, and realize the monitoring and maintenance of the railway state.

Abstract

Purpose

This article aims to predict the rapid track geometry change in the short term with a higher detection frequency, and realize the monitoring and maintenance of the railway state.

Design/methodology/approach

Firstly, the ABA data needs to be filtered to remove the DC component to reduce the drift due to integration. Secondly, the quadratic integration in frequency domain for concern components of the vertical and lateral ABA needs to be done. Thirdly, the displacement in lateral of the wheelset to rail needs to be calculated. Then the track alignment irregularity needs to be calculated by the integration of lateral ABA and the lateral displacement of the wheelset to rail.

Findings

By comparing with a commercial track geometry measurement system, the high-speed railway application results in different conditions, after removal of the influence of LDWR, identified that the proposed method can produce a satisfactory result.

Originality/value

This article helps realize detection of track irregularity on operating vehicle, reduce equipment production, installation and maintenance costs and improve detection density.

Details

Engineering Computations, vol. 40 no. 9/10
Type: Research Article
ISSN: 0264-4401

Keywords

Article
Publication date: 3 January 2017

Guangyou Liu and Hong Ren

This paper aims to investigate the impacts of audit engagement team’s ethical leadership, trainee auditors’ reporting intent and other selected factors on their likelihood of…

1033

Abstract

Purpose

This paper aims to investigate the impacts of audit engagement team’s ethical leadership, trainee auditors’ reporting intent and other selected factors on their likelihood of reporting client’s irregularities.

Design/methodology/approach

The present investigation is based on 150 effective questionnaire responses provided by a group of trainee auditors working for certified public accounting (CPA) firms. The questionnaire items relating to trainee auditors’ likelihood of reporting client’s irregularities are based on Crawford and Weirich’s (2011) classification of common forms of fraudulent financial reporting. The authors’ measurement of the audit engagement team leaders’ ethicality is based on the ethical leadership scale developed in Newstrom and Ruch (1975) and Kantor and Weisberg (2002). Regression models are used to testify the authors’ hypotheses on the correlations of the trainee auditors’ likelihood of reporting client’s irregularities with audit engagement team’s ethical leadership, trainee auditor’ reporting intents and other selected factors.

Findings

The major conclusion of this study is that there is a significantly positive correlation between trainee auditors’ likelihood of reporting client’s irregularities and their perception of audit engagement team leader’s ethicality. This paper also points out that trainee auditors’ higher evaluation of stable firm–client relationship reduces their likelihood of reporting client’s irregularities, whereas their concerns with future career development increase the likelihood of reporting. In addition, this paper documents the fact that male trainee auditors more easily perceive the ethicality of their team leader than females, and that trainee auditors with less academic achievements (lower GPA) tend to perceive more easily the ethicality of their team leader than those with better academic achievements (higher GPA).

Research limitations/implications

Two business ethics variables constructed and used in this study, i.e. trainee auditors’ likelihood of reporting client’s irregularities and engagement team leader’s ethicality, can be applied in future research on whistleblowing in the audit profession.

Practical implications

Practical implications can also be drawn from the findings to enhance the ethical management at both engagement and firm levels.

Originality/value

This paper contributes to the audit research literature by providing evidence on the significant positive impacts of team leader’s ethicality on the entry-level audit professional’s likelihood of reporting client’s irregularities.

Details

Journal of Financial Crime, vol. 24 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 1 February 1998

Rocco R. Vanasco

This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect…

27018

Abstract

This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect fraud, domestically and abroad. Specifically, it focuses on the role played by the US Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Institute of Management Accountants (IMA), the Association of Certified Fraud Examiners (ACFE), the US Government Accounting Office (GAO), and other national and foreign professional associations, in promulgating auditing standards and procedures to prevent fraud in financial statements and other white‐collar crimes. It also examines several fraud cases and the impact of management and employee fraud on the various business sectors such as insurance, banking, health care, and manufacturing, as well as the role of management, the boards of directors, the audit committees, auditors, and fraud examiners and their liability in the fraud prevention and investigation.

Details

Managerial Auditing Journal, vol. 13 no. 1
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 May 2007

C.M. Deng, L.J. Wang and X.G. Wang

The limiting irregularity of yarn is the minimum count variation expected from ideal yarn with a random fibre ends distribution. It can be calculated with the Martindale limiting…

Abstract

The limiting irregularity of yarn is the minimum count variation expected from ideal yarn with a random fibre ends distribution. It can be calculated with the Martindale limiting irregularity model which takes into account the changes in the number of fibres in yarn crosssection and the variations in fibre cross-sectional areas. However, the variations in fibre cross-sectional areas are calculated from between-fibre diameter variations only, without considering the within-fibre diameter variations. Wool fibres exhibit diameter variations both between fibres and within fibres. Ignoring the within-fibre diameter variations may lead to an underestimation of yarn limiting irregularity. This paper reports an improved model for calculating the limiting irregularity of wool yarn, incorporating both between-fibre and within-fibre diameter variations of the constituent wool fibres. Experimental verification shows that this model can predict yarn limiting irregularity more accurately than the existing one. Based on this improved yarn limiting irregularity model, an improved effective fineness model which also incorporates both within-fibre and between-fibre diameter variations has been established.

Details

Research Journal of Textile and Apparel, vol. 11 no. 2
Type: Research Article
ISSN: 1560-6074

Keywords

1 – 10 of over 5000