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Article
Publication date: 21 August 2023

Md Aktar Kamal, Souman Guha, Noor Nahar Begum and Md Abu Taher

The purpose of the study was to examine the factors that are important for strengthening university–industry collaboration (UIC). This study also investigates the outcome of UIC…

Abstract

Purpose

The purpose of the study was to examine the factors that are important for strengthening university–industry collaboration (UIC). This study also investigates the outcome of UIC in the light of creativity, skill, knowledge, and research work.

Design/methodology/approach

A survey method has been used to collect data for the study. This study applied a purposive judgmental sampling technique where particular types of respondents like university faculty members and the top officials of the organizations were selected who are knowledgeable and can provide the desired information. The current study used the structural equation modeling method to analyze the data. In the first stage, this research assessed the demographic factors of the respondent. Then this study conducts confirmatory factors analysis and convergent and discriminant validity and reliability test. Finally, the hypotheses are tested by using nonparametric.

Findings

This study finds that knowledge transfer mechanism, governmental factors, organizational design factors, technology transfer and the collaborative network has a significant impact on strengthening UIC, which ultimately facilitates creativity, knowledge creation, skills development and supply of graduate according to the requirement of the industry, good research work.

Originality/value

The current study identified some important determinant that has a substantial influence on strengthening UIC. According to the study organizational design, government, technology, collaborative network and mechanism for knowledge transfer play very crucial roles in strengthening collaboration that ultimately increases the creativity, skills, knowledge and research capability of graduates.

Details

Higher Education, Skills and Work-Based Learning, vol. 14 no. 2
Type: Research Article
ISSN: 2042-3896

Keywords

Article
Publication date: 19 July 2013

Abu Taher

The main purpose of this research was to analyze the key issues related to quality of work life (QWL), which have become increasingly important to HRD scholars and practitioners…

2540

Abstract

Purpose

The main purpose of this research was to analyze the key issues related to quality of work life (QWL), which have become increasingly important to HRD scholars and practitioners. In addition, the significant differences between the academic professionals of public and private universities in Bangladesh in terms of QWL were also addressed.

Design/methodology/approach

A total number of 202 academic professionals were selected as a sample based on stratified and random sampling techniques. Questionnaire survey method was used to gather primary data. Sirgy et al.'s survey instrument was adopted in this study. Discriminant analysis was utilized to differentiate QWL among academic professionals of the study sample and tested the hypotheses.

Findings

The study findings show that the job design of an organization can have a significant effect on its organizational performance (OP) and hence the need to give proper attention to the quality of work life (QWL). Moreover, the two factors like “creativity of outside work” and “payment for work” were significantly differentiated between academic professionals of public and private universities in Bangladesh.

Research limitations/implications

The main limitation of this paper is the relatively small sample size of only academic professionals in Bangladesh with regard to data concerning QWL, which limits the generalizability of the findings. However, the author feels that the outcomes of this research will be beneficial for policy makers and planners to formulate effective strategy of HRD in Bangladesh and other similar countries.

Originality/value

The paper discusses the role of QWL in managing human resources which determines organizational success. To make the best use of human resources, organizational leaders need to give more attention to the human network (interpersonal relationship), the nature and content of jobs performed.

Details

European Journal of Training and Development, vol. 37 no. 6
Type: Research Article
ISSN: 2046-9012

Keywords

Article
Publication date: 7 November 2023

Md Khokan Bepari and Abu Taher Mollik

This study aims to examine whether audit partners’ gender affects the year-to-year changes (year-to-year additions and drops) of key audit matters (KAMs) identified in the audit…

Abstract

Purpose

This study aims to examine whether audit partners’ gender affects the year-to-year changes (year-to-year additions and drops) of key audit matters (KAMs) identified in the audit report. This study also examines whether female audit partners’ audit experiences, accounting education and narcissism reduce the difference in time variances of KAMs reporting between female and male audit partners. This study defines the year-to-year additions and drops of KAMs as the time variance of KAMs.

Design/methodology/approach

Data of this study includes the audit reports of Australian Securities Exchange 300 companies for the period from 2017 to 2021. This study also applies the theory of female auditors’ preference for anchoring and availability heuristics. This study uses multivariate regression with robust standard errors clustered by the firms. This study also uses several robustness tests.

Findings

The findings suggest that female audit partners disclose fewer time variant KAMs in that they have a lower tendency both to add new KAMs and to drop old KAMs. Further analysis suggests that the differences between female and male audit partners decrease as the female audit partners’ experience increases or if the female audit partner possesses a bachelor’s degree in accounting. Female audit partners’ narcissism also reduces the gender gap in the time variances of KAMs.

Practical implications

The fact that female audit partners report more stable KAMs implies that there are differences between female and male audit partners in the way audit risk assessments are conducted, audits are planned and professional judgement is applied by female and male audit partners.

Social implications

The findings imply that female audit partners’ experience, accounting education and narcissistic personality can play a significant role in explaining the differences in audit outcomes produced by male and female audit partners.

Originality/value

This study is novel in showing that female audit partners report more stable and less time-variant KAMs. The findings of this study may inform audit firms and regulators that female audit partners’ experience, tertiary qualifications in accounting and narcissistic personality traits may be effective means of reducing the gender gap in auditing. The findings also imply that auditors’ observable and unobservable personality traits affect audit outcomes.

Details

Managerial Auditing Journal, vol. 38 no. 7
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 9 August 2021

Suvasish Das Shuvo, Md. Eunus Ali, Md. Masudur Rahman, Abu Taher, Md Asaduzzaman, Md. Toufiq Elahi, Md. Ashrafuzzaman Zahid, Dipak Kumar Paul and Deepa Roy

This study aims to evaluate the association between dietary patterns with health status and smoking-related knowledge, attitudes and practices (s-KAP) among Bangladeshi adolescent…

Abstract

Purpose

This study aims to evaluate the association between dietary patterns with health status and smoking-related knowledge, attitudes and practices (s-KAP) among Bangladeshi adolescent smokers.

Design/methodology/approach

An analytical cross-sectional study was conducted among 205 randomly selected adolescents. Socio-demographic, health status, s-KAP related data were collected in face-to-face interviews. Dietary intake data were calculated using the food frequency questionnaire.

Findings

The practices score (44.8%) was comparatively poor among adolescent smokers. Among the respondents, around 56.1%, 38.1% and 49.3% were suffering from gastric problems, nausea and the loss of appetite, respectively, because of smoking. There was a significant relationship between dietary diversity and the occurrence of several diseases such as gastric problems, nausea and loss of appetite. The respondents who consumed fresh fruits and vegetables regularly might reduce gastric problems (OR: 0.53, 95% CI: 0.27–1.04 and OR: 0.64, 95% CI: 0.25–1.65), nausea (OR: 0.72, 95% CI: 0.38–1.37 and OR: 0.28, 95% CI: 0.13–0.84) and loss of appetite (OR: 0.52, 95% CI: 0.32–1.21 and OR: 0.16 95% CI: 0.27–0.68).

Originality/value

In conclusion, smoking has been associated with multiple health problems because of poor practices score. Consumption of a balanced diet, better smoking-related knowledge, attitudes and practices needs to be improved among adolescents.

Details

Nutrition & Food Science , vol. 52 no. 1
Type: Research Article
ISSN: 0034-6659

Keywords

Article
Publication date: 8 February 2024

Md Khokan Bepari, Shamsun Nahar and Abu Taher Mollik

This paper aims to examine the perspectives of auditors, regulators and financial report preparers on the effects of key audit matters (KAMs) reporting on audit effort, fees…

Abstract

Purpose

This paper aims to examine the perspectives of auditors, regulators and financial report preparers on the effects of key audit matters (KAMs) reporting on audit effort, fees, quality and report transparency.

Design/methodology/approach

The authors conducted 21 semi-structured interviews with stakeholders (13 Audit Partners, 5 Chief Financial Officers and 3 regulators) and thematically analysed the interviews. They use the frame of “Paradox of Transparency” to explain the findings.

Findings

Auditors perceive that the overall quality control of their audits has improved both in the planning and execution stages, and such improvement can mostly be attributed to the coercive pressures from professional bodies and regulators. Nevertheless, audit fee remains unchanged. Auditors disclose industry generic items and descriptions of KAMs, sometimes masking the real problem areas of the clients. Even after improving the performative audit quality, transparency of audit reporting has not improved. Issues that warrant going concern qualifications or audit report modifications are now reported as KAMs. Hence, KAMs reporting might make the audit report less transparent.

Practical implications

Localised audit environments and institutions affect the transparency of KAMs reporting. Without attention to corporate governance and auditors’ independence issues, paradoxically, performative improvement in audit quality (due to the KAMs reporting requirement) does not enhance the transparency of audit reports.

Originality/value

To the best of the authors’ knowledge, this study is the first to provide field-level evidence in Bangladesh and other developing countries about the perceptions of auditors, financial report preparers and regulators on the effects of KAMs reporting on audit efforts, fees, quality and report transparency.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 4 September 2023

Md Khokan Bepari, Shamsun Nahar, Abu Taher Mollik and Mohammad Istiaq Azim

In this study the authors examine the nature and contents of key audit matters (KAMs), and the consequences of KAMs reporting on audit quality in the context of a developing…

Abstract

Purpose

In this study the authors examine the nature and contents of key audit matters (KAMs), and the consequences of KAMs reporting on audit quality in the context of a developing country, Bangladesh. The authors’ proxies of audit qualities are discretionary accruals, small positive earnings surprise, audit report lag, earnings management via below the line items and audit fees.

Design/methodology/approach

The authors use content analysis of the KAMs for the period 2018–2021 to understand the nature and extent of KAMs reported by auditors in Bangladesh. The authors then use multivariate regression analysis to examine the effect of the number and content characteristics of KAMs on audit quality by using multivariate regression analysis.

Findings

Auditors in Bangladesh disclose a higher number of KAMs compared to other countries, disclose short descriptions of KAMs and industry generic KAMs. The authors document significant cross-sectional variations in the number and content characteristics of KAMs reported by auditors in Bangladesh. The authors’ pre-post analysis suggest that audit quality has improved after the adoption of KAMs. Cross-sectional analysis suggests that KAMs number and content characteristics are related to audit quality.

Practical implications

The authors’ findings imply that the KAMs reporting has the potential to play significant monitoring role in reducing the opportunistic behavior of managers. Hence, KAMs reporting can play a significant role in reducing the agency problem. For regulators, shareholders and corporate managers, the authors’ findings imply that if the audit quality is to be increased, the audit effort should be supported by an appropriate amount of audit fee.

Social implications

The content characteristics of KAMs significantly influence managerial reporting behavior and affect the level of audit efforts.

Originality/value

Unlike developed countries (Gutierrez et al., 2018; Lennox et al. 2022), this study supports that KAMs reporting improves audit quality and control opportunistic behavior of managers in developing countries. The authors show that even though the KAMs disclosure quality is poor, it has the potential to improve financial reporting quality.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 4
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 10 August 2023

Md. Khokan Bepari, Shamsun Nahar, Mohammad Istiaq Azim and Abu Taher Mollik

This study aims to examine the strategies that auditors in Bangladesh follow in identifying and reporting key audit matters (KAMs). The study also examines the factors affecting…

Abstract

Purpose

This study aims to examine the strategies that auditors in Bangladesh follow in identifying and reporting key audit matters (KAMs). The study also examines the factors affecting auditors’ strategies in the identification and disclosures of KAMs.

Design/methodology/approach

The authors have conducted interviews with audit partners, chief financial officers (CFOs) and regulators involved in KAMs reporting and monitoring. The authors have used the lens of institutional theory of coercive, mimetic and normative isomorphism and the concept of decoupling.

Findings

Auditors have used a decoupling strategy by identifying and reporting greater number of industry-generic KAMs than that of other countries in an effort to minimize risks and avoid regulatory scrutiny, although they disclose remote risks as KAMs and mask severe problem areas of the client. Because of the principle-based approach of International Standards on Auditing (ISA) 701 and because of the pressure and misunderstanding from the audit committee, auditors report industry-generic items and generic descriptions of KAMs.

Practical implications

The findings have important implications for the standard setters and local and global audit firms for the diffusion of new auditing standards in different jurisdictions. Without the development of audit firm-level capability and the corporate governance environment, changes in standards may not be effective in achieving the objectives of the standards.

Social implications

Although auditors consider that the KAMs reporting requirements provide with opportunities to enhance audit profession’s legitimacy and public trusts, the actual KAMs reporting practices are driven by the market logic, an urge to maintain the status quo with clients and eventual rationalization of the impairment of professional independence.

Originality/value

Given the dearth of prior research on the implementation and diffusion patterns of ISA 701 KAMs reporting, this study fills the gap in the literature. To the best of the authors’ knowledge, this is the first known study to examine auditors’ strategic responses to balance among conflicting priorities in reporting KAMs.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 3
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 6 March 2017

Md Khokan Bepari and Abu Taher Mollik

This study aims to examine the impact of the recent regime change in accounting for goodwill, from the systematic periodic amortisation to the impairment testing, on the frequency…

2028

Abstract

Purpose

This study aims to examine the impact of the recent regime change in accounting for goodwill, from the systematic periodic amortisation to the impairment testing, on the frequency and the extent of goodwill write-offs in the context of Australia. It also examines the impact of the change from the amortisation approach to the impairment approach on the value relevance of older goodwill.

Design/methodology/approach

The authors approach the first research question by comparing the actual amount of goodwill impairment charge by the sample firms with the minimum “as if” amortisation charge that would have been required under the amortisation regime. The authors approach the second question using a modified Ohlson model (1995), similar to Bugeja and Gallery (2006). The sample consists of 911 firm-year observations with the number of observations in the particular year being 238, 242, 220 and 211 in 2009, 2008, 2007 and 2006, respectively.

Findings

The findings suggest that the adoption of the impairment approach has decreased the frequency and the amount of goodwill write-off. The goodwill impairment amount is substantially less than the “as if” amortisation amount that would have been required under the amortisation regime. The results also suggest that older goodwill is now value-relevant, whereas goodwill purchased during the current year is not value-relevant. One reason for this may be that AASB 3: Business Combination allows for the provisional allocation of the purchase price to goodwill to be allocated to other identifiable intangible assets latter on. Hence, during the year of business combination, investors do not form a firm view of the amount of goodwill arising out of the business combination.

Research limitations/implications

This study uses data for the first four years since the inception of the impairment approach.

Practical implications

The findings of this study have important implications for the fair value accounting debate. The discretions allowed the managers under the impairment approach to improve the information content of goodwill. The relatively low levels of goodwill impairment even during the 2008-2009 global financial crisis contradict to the apprehensions found in the literature that managers will use the goodwill write-off as a tool for downward earnings management. The findings also imply that if managers are allowed with adequate flexibility through accounting standards rather than stipulating some systematic and mechanistic rules, the information value of the accounting measurement may improve.

Social implications

The findings feed into the debate of “rule-based” versus “principle-based” accounting standards and favours the “principle-based” accounting standards. The findings also contribute to the accounting measurement literature by concluding that if allowed with discretionary choices, managers may not always opt for the conservative accounting measurements (such as, recording goodwill write-offs).

Originality/value

Adopting an alternative approach, this study shows that the fair value accounting for goodwill has resulted in an optimistic approach to goodwill write-offs. It has also improved the information content of reported goodwill. This is the first known study addressing the research questions in consideration after the adoption of the goodwill impairment approach.

Details

International Journal of Accounting & Information Management, vol. 25 no. 1
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 6 June 2016

Md Khokan Bepari and Abu Taher Mollik

This paper aims to critically analyse the content of the assurance statements of corporate sustainability reports to examine the degree to which assurance statements enhance and…

3115

Abstract

Purpose

This paper aims to critically analyse the content of the assurance statements of corporate sustainability reports to examine the degree to which assurance statements enhance and uphold organisational transparency and accountability to stakeholders.

Design/methodology/approach

This framework of content analysis draws on a research instrument developed by O’Dwyer and Owen (2005), as well as the most recent assurance guidelines (Global Reporting Initiative) and standards AA1000AS, 2008 and ISAE 3000.

Findings

Due to the lack of stakeholders’ engagement in the assurance process, due to the scope limitation placed on the assurance engagement and due to the reluctance of the assuror to address the assurance statements to the stakeholders groups, sustainability assurance practice cannot be considered as the accountability enabler. With persistent focus on internal systems, process, data generation and data capture, assurance practice is serving more as an internal control tool than as a social accounting/auditing instrument.

Research limitations/implications

A single country context is studied. However, to the extent that assurances are conducted using common sets of assurance standards and guidelines, there is external validity of the findings.

Practical implications

Despite the institutional initiatives by the global and local institutions regarding social and environmental sustainability reporting and assurance, the assurance practice has not yet emerged as a tool of social accountability.

Originality/value

This study provides a comprehensive and up-to-date empirical assessment of the degree to which the sustainability assurance practice encompasses the issue of stakeholders’ interests and forms the potential basis for policy implications to the assurance practice and to the assurance standard setting process.

Details

Managerial Auditing Journal, vol. 31 no. 6/7
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 19 September 2018

Mehdi Hussain, Abu Taher Mollik, Rechel Johns and Muhammad Sabbir Rahman

The purpose of this paper is to examine m-payment adoption for the bottom of pyramid (BoP) segment in a developing country context.

2212

Abstract

Purpose

The purpose of this paper is to examine m-payment adoption for the bottom of pyramid (BoP) segment in a developing country context.

Design/methodology/approach

A questionnaire was distributed to 247 BoP customers in Bangladesh. Data were analysed by employing confirmatory factor analysis and Structural Equations Modelling.

Findings

The results show that performance expectancy (PE), effort expectancy (EE), facilitating conditions (FC), habit and social influence (SI) significantly influence the BoP segment’s behavioural intention (BI). It is revealed that PE, lifestyle compatibility (LC), SI and habit have relatively stronger effects being higher predictor of intentions. Again EE and FC have relatively lower effects on m-payment BI. On the other hand, hedonic motivation (HM) and price value (PV) are two non-significant predictors of m-payment adoption.

Practical implications

The study recommends that financial institutions, such as banks and other non-banking service firms, need to know the antecedents affecting BI suggested by the unified theory of acceptance and use of technology (UTAUT2) theory along with “LC”. This will increase m-payment adoption for the BoP segment in developing countries.

Originality/value

To the extent of researcher’s knowledge, none of the previous studies using the UTAUT2 theory to examine m-payment adoption for BoP segment. This study contributes empirical data to the predominantly theoretical literature by offering a deeper understanding of the inclusion of LC, which is one of the significant antecedents in explaining BoP segment’s m-payment adoption.

Details

International Journal of Bank Marketing, vol. 37 no. 1
Type: Research Article
ISSN: 0265-2323

Keywords

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