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Article
Publication date: 1 July 1995

David Nawrocki

Recent studies indicating long term dependence in stock market indices have found a mean reversion process. However, studies using rescaled range (R/S) analysis have not…

Abstract

Recent studies indicating long term dependence in stock market indices have found a mean reversion process. However, studies using rescaled range (R/S) analysis have not found evidence of a mean reversion or ergodic process. Instead, evidence from these studies indicate either long term persistence in a nonperiodic cycle or short run Markovian dependence with no long term persistence. The purpose of this paper is to study the issue of long term dependence using rescaled range analysis. The empirical results obtained in this study support the persistent dependence/nonperiodic cycle results and suggest that the dependence arises from the general economic cycle.

Details

Managerial Finance, vol. 21 no. 7
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 8 June 2012

Wei Chen, Sifeng Liu, Wally J. Smieliauskas and Gerhard Trippen

Consistent with the requirements of online auditing performance assessments, the purpose of this paper is to propose an influence factors analysis method using analytic…

Abstract

Purpose

Consistent with the requirements of online auditing performance assessments, the purpose of this paper is to propose an influence factors analysis method using analytic hierarchy process (AHP) and grey incidence analysis (GIA) to analyze the importance degree of influence factors on online auditing performance quantitatively.

Design/methodology/approach

A grey incidence model is developed to analyze the influence factors of online auditing performance based on the characteristics of online auditing. Then, the AHP is used to compute the weights of each assessment criterion of online auditing, and the performance of online auditing are computed. Finally, representing the performance assessment results computed by AHP and values of each assessment criterion as two sequences, GIA is used to analyze the importance degree of influence factors of online auditing performance quantitatively.

Findings

The main, secondary and minor influence factors of performance assessment of the online auditing project are identified. For online auditing projects, costs incurred are not the main influence factors of performance. Online auditing projects with higher benefits, higher quality and better design are the really effective ones. Besides, there is no direct relationship between the value of the weight of each criterion and the value of the degree of grey incidence.

Practical implications

The results of this study provide useful decision information to implement online auditing projects.

Originality/value

An effective method for analyzing the importance degree of influence factors of online auditing performance quantitatively is provided in this study.

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Article
Publication date: 20 October 2011

Wei Chen, Ulrich Menzefricke and Wally J. Smieliauskas

The purpose of this paper is to summarize a simulation study that analyzed the performance of Bayesian audit strategies in a novel fashion – dynamically and with varying…

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Abstract

Purpose

The purpose of this paper is to summarize a simulation study that analyzed the performance of Bayesian audit strategies in a novel fashion – dynamically and with varying sample sizes depending on the extent of an auditor's prior information.

Design/methodology/approach

The prior information for the Bayesian strategies arises from a set of control tests that are evaluated making use of reliability theory. The entire audit strategy is simulated under systematically different control reliabilities and related amounts of total misstatements in an accounting population.

Findings

The major finding is that robust Bayesian audit strategies that have recently been developed in auditing research are more sensitive to non‐sampling errors than existing strategies of audit practice.

Practical implications

The authors find that there are differential effects of sampling error vs non‐sampling error on the Bayesian strategies and that controls testing does not need to be extensive to get full internal control reliance.

Originality/value

The paper adds to existing research by examining the performance of various Bayesian audit strategies under more realistic audit conditions of sampling and non‐sampling uncertainty.

Details

Grey Systems: Theory and Application, vol. 1 no. 3
Type: Research Article
ISSN: 2043-9377

Keywords

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Article
Publication date: 5 October 2015

Fang Zhao, Joseph Wallis and Mohini Singh

– The purpose of this paper is to capture and understand the nature of the relationship between e-government development and the digital economy.

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5756

Abstract

Purpose

The purpose of this paper is to capture and understand the nature of the relationship between e-government development and the digital economy.

Design/methodology/approach

Drawing on the Technology Acceptance Model and Fountain’s technology enactment theory, a multidimensional research model was developed. The model was tested empirically through an international study of 67 countries using reputable archival data, primarily including the UN’s e-government survey and the Economist Intelligence Unit’s digital economy rankings.

Findings

The empirical findings indicate a strong positive reciprocal (two-way) relationship between e-government development and the digital economy. This finding provides empirical evidence to support the general notion of “co-evolution” between technology and organisations. The study also finds that along with social, economic, political, technological and demographic factors, certain national cultural characteristics have significant effects on the digital economy and e-government development.

Research limitations/implications

Relying on archival global data sets, this study is constrained by the coverage and formulation of the data set indices, the sample size (67 countries), and the impossibility of detecting errors that may occur in the process of data collection. Therefore, caution should be taken when making generalisations about the findings of this study.

Originality/value

The paper addresses a deficit of empirical research that is supported by sound and established theories to explain short-term dynamics and the long-term impact of the digital economy on public administration. The study contributes to a more accurate and comprehensive understanding of the dynamic relationship between e-government development and the digital economy.

Abstract

Details

A Research Annual
Type: Book
ISBN: 978-1-84950-045-6

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Book part
Publication date: 2 March 2011

Craig Ellis and Maike Sundmacher

That asset returns are typically neither independent nor normally distributed is a stylised fact of many financial markets. We examine market returns for a number of…

Abstract

That asset returns are typically neither independent nor normally distributed is a stylised fact of many financial markets. We examine market returns for a number of emerging Asian nations before and during the Asian crisis and global financial crisis periods and consider how well these are described by the assumptions of normality and independence. Specifically we seek to ask how – if at all – these crises impacted upon the time-series properties of stock market returns in the emerging Asian economies. The first part of the chapter examines the comparative fit of the normal distribution to daily stock market returns for each of the economies under observation. The second part of the chapter follows with an examination of dependence relations in emerging Asian market returns around the crises periods.

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The Impact of the Global Financial Crisis on Emerging Financial Markets
Type: Book
ISBN: 978-0-85724-754-4

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Article
Publication date: 1 August 2000

David Walters

The literature contains an ongoing debate concerning virtual or boundaryless organisations. This article suggests that virtual/boundaryless organisations are a logical…

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3870

Abstract

The literature contains an ongoing debate concerning virtual or boundaryless organisations. This article suggests that virtual/boundaryless organisations are a logical continuation of the development of industrial organisation. We can see three important recurrent management characteristics demonstrating continuity throughout the period reaching from the Industrial Revolution through to the virtual organisation. These are knowledge management, technology management and relationship management. Furthermore, there can also be seen an important issue for management concerning market competitiveness; this is the necessity of identifying and managing the interfaces between these management areas. The article reviews the development of industrial organisation and proposes a model, which offers a basis for evaluating the design of virtual organisations, and attempts to answer the question: is the virtual organisation a “new lamp”?

Details

Management Decision, vol. 38 no. 6
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 22 June 2021

Nero Madi, Corina Joseph, Mariam Rahmat, Jennifer Tunga Janang and Normah Haji Omar

The purpose of this paper is to investigate the extent of fraud prevention disclosure on the Malaysian public universities’ websites.

Abstract

Purpose

The purpose of this paper is to investigate the extent of fraud prevention disclosure on the Malaysian public universities’ websites.

Design/methodology/approach

The level of fraud prevention information disclosure was examined using content analysis of all 20 public universities in Malaysia based on the university fraud prevention disclosure index (UFPDi) previously developed by the authors’ research team.

Findings

The disclosures of eight aspects of fraud prevention policies, responses, initiatives and mechanisms were not satisfactory. Possible reasons could be because of lack of awareness and appreciation on the institutional mechanisms and lack of formal pressure from the relevant authority.

Research limitations/implications

Data collection for analysis was conducted during a period of one month only due to rapid changes of the information on the websites.

Social implications

The low level of disclosure using UFPDi will prompt the Malaysian public universities to take proactive actions in promoting transparent and good governance among the university staff hence assisting the government in addressing the fraud problem that is plaguing the nation.

Originality/value

This paper is an extension to the authors’ previous work on UFPDi. It further explains and highlights the extent of fraud prevention disclosures among academic institutions who are receiving financial resources from the government.

Details

Journal of Financial Crime, vol. 28 no. 3
Type: Research Article
ISSN: 1359-0790

Keywords

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Article
Publication date: 1 April 1947

STANLEY ROBERTS

The bibliography of Cook's voyages is both lengthy and complicated, and, in spite of their far‐reaching importance, their historical and geographical significance, and…

Abstract

The bibliography of Cook's voyages is both lengthy and complicated, and, in spite of their far‐reaching importance, their historical and geographical significance, and their considerable literary influence, it has never yet been attempted in its entirety. ‘L'immortel Cook’ was honoured almost as much in France as he was in England, but no satisfactory account exists of the French translations of his works. Sir Maurice Holmes's Introduction to the bibliography of Captain James Cook, R.N., London, Edwards, 1936, is excellent for the original editions, but does not attempt to include translations. Of great value, too, is the Bibliography of Captain James Cook, R.N., F.R.S., circumnavigator, published in 1928 by the Public Library of New South Wales. This is the catalogue of what must have been a remarkably fine exhibition to celebrate the bicentenary of Cook's birth, but it does not, of course, pretend to include items which were not available for display. The only other bibliography specifically devoted to Cook is the one by James Jackson prepared for the centenary of Captain Cook's death and published in the Bulletin de la Société de Géographie, 1879. This must be used with great caution. It has the appearance of having been compiled from entries sent in by various owners and put together without sufficient examination. At all events, while it naturally contains a very large number of French editions, many of them appear twice or even three times in slightly different disguises.

Details

Journal of Documentation, vol. 3 no. 3
Type: Research Article
ISSN: 0022-0418

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Article
Publication date: 1 April 1996

David C. Wyld

Introduction‐Attention Deficit/Hyperactivity Disorder Do you have trouble concentrating in meetings? Do you find yourself forgetting what you just read? Do you constantly…

Abstract

Introduction‐Attention Deficit/Hyperactivity Disorder Do you have trouble concentrating in meetings? Do you find yourself forgetting what you just read? Do you constantly fight a losing battle at “getting organised”? Do you become “depressed” too often?

Details

Equal Opportunities International, vol. 15 no. 4
Type: Research Article
ISSN: 0261-0159

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