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The main objective on this research is providing evidence of the contagion effect of decreasing audit's quality. Audit failure affects the quality of the financial analysis that has been carried out and has a big impact on the accuracy of decision making due to the material information bias. Findings of this research will urge the Public Accounting Firm (PAF) to design a quality control of the audit services. This action is taken with the consideration of maintaining the quality of audit services and the reputation of auditors.

Utilizing manufacturing data listed on Bursa Efek Indonesia (BEI), the researchers developed a model to explain the audit failure which is seen from restatement of financial statement in the subsequent period.

This research indicates that audit failure to detect the misstatement will decrease the audit's quality of other companies audited by the same auditor. There is also an insight that contagion effect of decreasing auditor quality was stronger for non-big four and non-industry specialist auditors.

Audit failure still has the potential to occur. There is the potential that a failure in an audit of a particular client entity has an impact on defects of other clients served. If this allegation is proven, there are big challenges faced by the public accounting profession and PAF to pay special attention in order to maintain the professional reputation.

Professional body and government need to develop a robust standard and operating procedures as well as quality control on audit engagement.

Due to the intention of fraud occurred in Indonesia, namely SNP Finance and Garuda Indonesia case. It is important to learn from that cases. This research gives fruitful insights to prevent the same case in the future.

This study aims to gain an understanding from parents and teachers about the types of food provision practices and venues, and the food-related policies and rules in primary schools in Australia; and investigate any differences in the presence of policies and rules based on the school location and school type.

Data were collected via two online surveys from August 2019 to March 2020. Descriptive statistics were employed to analyse quantitative responses. Respondents' written responses to food-related policies were categorised into groups.

The two most common food provision services were canteen and lunch order services (mentioned by 72 and 55% of respondents, respectively). Of the 425 respondents whose schools had a canteen (parents and teachers together), 62% reported their school implements a healthy school canteen policy. Significantly more parents compared to teachers, and more respondents from government schools compared to non-government schools stated that their school had implemented such a policy. Approximately half of the respondents (47%) stated their school had implemented other food-related policies and/or rules. These policies or rules belonged to four categories: avoiding certain foods, avoiding food sharing, avoiding food packages and promoting healthy eating.

This study shows the disparities exist in implementing food-related policies among primary schools in Australia. Nutrition promoters and policy planners should consider these results and find the best mechanisms to minimise the gaps in policy implementation.

The purpose of this paper is to provide a snapshot of secondary school food policy (SSFP) across the devolved nations (England, Scotland, Wales and Northern Ireland) to offer insights into a growing area of policy concern. The selected context of research is school food policy (SFP), an area of research which has received little attention in terms of policy approaches. The review is focused on 2010 to 2022.

This work combines interdisciplinary perspectives spanning across food policy, public health, psychology, education and sociology. This combination has merit as it offers different perspectives in terms of understanding SFP. The study was conducted between August 2021 and March 2022, using a desk-based review, analysing policies on food in secondary schools. Data collection was conducted through the Web using key search terms. The READ (Read, Extract, Analyse, Distil) approach was used as a systematic procedure to analyse policy and evaluation documents.

To all levels of government, it is recommended that a coherent policymaking approach be used to tackle SSFP improvements, to progress a whole school approach to food, supported by long-term dedicated resources while engaging children in SSFP development. For education departments, it is recommended that a food curriculum review, connected to school meals alongside a refocus on school food standards monitoring and reporting is crucial in serving the future generations. The current economic crisis has had an impact on public spending. Universal Free School Meals has been said to make an enormous difference to well-being.

The current findings suggest that researching SFP across nations has merit. There is a relative lack of focus on secondary schools, in light of England’s focus on the National Food Strategy (focus on children), post-pandemic, economic crisis – together this makes school food and food policy a topic of real urgency and importance. Lessons can both be learned, particularly in promoting healthier and more educationally inclusive school food practices. Research in this area can inform curriculum design and school food environment and system changes from the perspective of learnings around taking a whole school food approach to education.

The purpose of the chapter was to examine the impact of customer care chatbots on customer satisfaction levels in the mobile telephony industry in Zimbabwe, with a special focus on the company Econet Wireless. This chapter shows the conceptual framework used. An online questionnaire was administered to a sample of 100 Econet Wireless subscribers who were selected using probability stratified random sampling from Zimbabwe’s 10 provinces. The research data were collected and analysed for correlation, and a multiple regression analysis was carried out to identify the relationship between customer satisfaction and the three customer service improvements brought in by the introduction of customer service chatbots. The study discovered that there is a positive relationship between customer satisfaction levels and each of the three customer service improvements brought in by customer service chatbots, namely customer service convenience, speed of response, and omnichannel strategies. This study thereby proves that the introduction of customer service chatbots in the mobile telephony industry in Zimbabwe can lead to an improvement in customer satisfaction levels. However, addressing service quality only as a determinant of customer satisfaction in isolation is not sufficient to fully improve customer satisfaction levels. Therefore, organisations that seek to improve their customer satisfaction should consider strategies that address all determinants of customer satisfaction, namely price, product quality, service quality, situational factors, and personal factors. This study contributes to the body of knowledge, particularly regarding the use of artificial intelligence (AI) for customer service in developing economies.

This study examines the osteoconductive and healing capabilities of locally implanted synthetic hydroxyapatite (sHAp) derived from eggshells in the central incisor sockets of rats.

Toxicity experiments were conducted in vitro and in vivo, to testify the safety dosage of sHAp. Around 24 mature male Sprague–Dawley (SD) rats had their upper central incisors extracted. The rats were placed into three groups of eight rats each: Group 1: the sockets of extracted central incisors were left unfilled (control), Group 2: filled up with commercially available hydroxyapatite (HAp) and Group 3: implanted with sHAp locally retrieved from eggshells. After extraction, four rats from each group were sacrificed at 2nd and 4th weeks. Maxillary tissue sections were obtained and stained with hematoxylin and eosin (H&E) and Masson’s trichome (MT) staining. Anti-osteocalcin (OCN) and proliferating cell nuclear antigen (PCNA) were used primary antibodies for immunohistochemistry (IHC) special labeling.

The results showed that the locally implanted sHAp was non-toxic and safe in cell lines (human osteoblast and fibroblast) and animals. Histological analysis of H&E, MT and IHC showed that the sockets treated with locally implanted sHAp from eggshells were filled with new bone tissue of comparable thickness to other groups.

This unique technique uses locally implanted eggshell-derived sHAp with osteoconductive characteristics. In an in vivo model, sHAps increased OCN and PCNA expression to improve bone repair.

Despite the well-known positive effects of fruits and vegetables, their consumption in many countries is lower than those recommended. This study aims to systematically examine the effects of community-based interventions on fruits and vegetables consumption in adults.

To collect relevant publications, the authors searched electronic databases including PubMed/MEDLINE, Scopus and Web of Science from January 2000 to July 2021. Considering random models, this study analyzed the data using weighted mean differences (WMD) and 95% confidence intervals (CI).

Among 1,621 retrieved publications, 21 articles met the inclusion criteria. The overall effect size demonstrated that, at the end of the trials, the educational interventions increased the consumption of aggregated fruits and vegetables (WMD: 0.55 serving/day, 95%CI: 0.34, 0.77), and vegetables (WMD: 0.15, 95%CI: 0.09, 0.21, I2: 33.2%; p = 0.103) in the intervention groups, compared to the control groups.

The subgroup analyses that were based on the type of interventions (face-to-face education compared to online interventions), location (home-based compared to the other types of interventions) and duration (24 weeks and higher) of interventions, and accompanied financial support reduced between-group heterogeneity. An efficient interventional program on increasing fruits and vegetables consumption should be part of a multi-component project.

To the best of the authors’ knowledge, no systematic review and meta-analysis has provided a summary of the effects of community-based interventions on fruits and vegetables consumption in adult populations, and there is no fixed conclusion that could be drawn in this regard.

The study examines the changes in audit market concentration, auditor choice and audit quality in Russia following International Financial Reporting Standards (IFRS) adoption. Scholars have called for further examination of the effects of IFRS adoption on auditors, with an emphasis on the importance of analyzing emerging markets that are characterized by enforcement challenges and lack of proper infrastructure. It focuses on a unique feature of Russian companies – dual audits under Russian Accounting Standards (RAS) and IFRS – and investigates changes in audit concentration and audit quality for the two audit markets.

The authors rely on the audited financial statements of Russian public companies and perform pre-/post-IFRS adoption estimation using a logit regression to ascertain whether public firms change auditors from local firms with limited IFRS expertise to those with global reputation, namely Big 4 audit firms. Further, they examine whether the change in audit market concentration post-2012 affects audit quality as proxied by companies' propensity to receive a modified audit opinion and discretionary accruals. Auditor attributes were hand-collected from audited financial statements and matched with financial variables from Datastream.

The IFRS audit market was dominated by the Big 4 audit firms prior to 2012, and there is strong evidence that audit market share (concentration) increases for IFRS reports but not for RAS reports. In addition, companies are more likely to choose a Big 4 audit firm for an RAS audit, conditional upon a Big 4 firm conducting the IFRS audit. The authors do not find evidence of decrease in the probability of audit firms issuing a modified audit opinion under either RAS or IFRS, indicating that, in the Russian setting, increased auditor concentration post-IFRS adoption does not lead to enhanced risk or decline in audit quality. Moreover, they find that discretionary accruals decline post-2012. Overall, the findings indicate that the concern of global regulators regarding audit market concentration is not justified.

The Russian reporting environment is unique and generally characterized by significant agency problems, and the study’s estimation sample is not large, compared to prior studies conducted predominantly in Western jurisdictions. Nevertheless, the authors shed light on the audit concentration phenomenon within emerging markets, for which empirical evidence is scarce. Future research could explore the impact of other capital market events and exogenous shocks, not limited to IFRS adoption, on the characteristics of Russia's audit market.

The IFRS reporting regime is commonly associated with enhanced reporting quality and improved information transparency among public companies. Yet, impairment of audit quality as a result of IFRS-driven increase in audit market share of Big 4 can potentially negate these capital market effects. This study shows that the concerns of global regulators are not valid and that audit quality does not change with increased share of Big 4 post-IFRS adoption.

Dual audits, whereby companies must prepare two sets of financial statements per the IFRS mandate, are not unique to Russia, and the evidence of IFRS reporting on the structural changes in the audit market and implications for audit quality under a dual regime is scarce. Accordingly, the study's findings are important and timely and are expected to aid regulators of countries that have announced or are contemplating the adoption of IFRS for public reporting purposes.

New public management (NPM) has transformed the public sector auditing context, although in quite different ways. Further, investigations into NPM’s impact on public sector auditors and audit institutions have been largely unconnected, with the exception of the critical examination of performance audits. We investigate the question of how public sector auditors’ roles and activities have changed as a result of NPM and later reforms.

We examine and synthesise public sector audit research examining reforms since the year 2000. The research presented considers changes to external and internal public sector audits as well as the development of public sector audit institutions – known as supreme audit institutions (SAIs).

Considerable changes have occurred. Many were influenced by NPM, but others have evolved from the eco-system of accounting, auditing and public sector management. External auditors have responded to an increase in demand for accountability. Additional management and governance techniques have been introduced from the private sector, such as internal auditing and audit committees. NPM has also led to conflicting trends, particularly when governments introduced competition to public sector auditing by contracting out but then chose to centralise to improve accountability. There is also greater international influence now through bodies like the International Organisation of Supreme Audit Institutions (INTOSAI) and similar regional bodies.

NPM reforms and the eco-system have impacted public sector auditing. Sustainability reporting is emerging as an area requiring more auditing attention; auditors also need to continue to develop better ways to communicate with citizens. Further, research into auditing in non-Western nations and emerging technologies is also required, especially where it provides learnings around more valuable audit practices. Empirical evidence is required of the strengths and weaknesses of SAIs’ structural variety.

This study aims to diagnose the perception, knowledge, awareness and position of the bioeconomy in university education and research.

This study is based on a questionnaire survey conducted at universities in Poland, the Czech Republic, Spain and Portugal (n = 464). The questionnaire consisted of open-ended, dichotomous and Likert-type questions. Variable frequency distribution methods and the non-parametric chi-square test were used to test the independence of the characteristics. The Cramer’s V contingency coefficient was used to determine the degree of dependence between the variables.

The researched academic community is dominated by a traditional approach to the bioeconomy, which relates to agriculture and ecological aspects. Respondents believe in the positive environmental impacts of the bioeconomy, while less often being aware of its importance from a socio-economic perspective. Insufficient teaching and research in the field of the bioeconomy can be widely observed. The presumed link between the existence of a bioeconomy strategy at national level and awareness of the bioeconomy was not confirmed.

The limited sample, the narrow geographical scope of the study does not allow for a comprehensive analysis of the topic. Another limitation is the lack of representativeness of the results in relation to all university representatives in the countries studied and the uneven composition of the samples.

This study fills the knowledge gap about the status of the bioeconomy in European academic communities by analysing its perception among both teachers and students of social, natural and applied sciences.

Nutrition labels provide a cost-effective method of conveying nutrition information to consumers. This study aimed to assess the use of nutrition facts panels, knowledge of traffic light labelling (TLL) and perceived healthiness of food items using TLL among consumers.

A web-based cross-sectional study was conducted among adults in the United Arab Emirates (UAE) (n = 1,322). TLL knowledge score was derived for each participant. Conjoint analysis was used to calculate the utilities and relative importance of the perceived healthiness scores for four attributes (fat, saturated fat, total sugar, salt) at the aggregate level.

Participants had a positive attitude towards TLL but were less familiar with TLL than the nutrition facts panel (47.4 vs 85.8%). The mean TLL knowledge score was 3.6 out of 7 (51.6%). Younger age, higher education, higher income, and health-related qualifications were associated with higher scores. Conjoint analysis showed that participants tend to choose products with greener labels, especially for sugars (80.1%) and avoid red labels for fats. Sugars had the highest percentage value of relative importance compared to the other attributes (27.1%).

The study outcomes offer valuable insights into the extent of consumer awareness, comprehension and utilization of nutrition facts panels in the UAE. These findings contribute essential knowledge for a deeper understanding of the impact of nutrition labels on consumer behaviour and decision-making in the region.