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Article
Publication date: 14 January 2014

Sari Lakkis, Rafic Younes, Yasser Alayli and Mohamad Sawan

This paper aims to give an overview about the state of the art and novel technologies used in gas sensing. It also discusses the miniaturization potential of some of these…

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Abstract

Purpose

This paper aims to give an overview about the state of the art and novel technologies used in gas sensing. It also discusses the miniaturization potential of some of these technologies in a comparative way.

Design/methodology/approach

In this article, the authors state the most of the methods used in gas sensing discuss their advantages and disadvantages and at last the authors discuss the ability of their miniaturization comparing between them in terms of their sensing parameters like sensitivity, selectivity and cost.

Findings

In this article, the authors will try to cover most of the important methods used in gas sensing and their recent developments. The authors will also discuss their miniaturization potential trying to find the best candidate among the different types for the aim of miniaturization.

Originality/value

In this article, the authors will review most of the methods used in gas sensing and discuss their miniaturization potential delimiting the research to a certain type of technology or application.

Details

Sensor Review, vol. 34 no. 1
Type: Research Article
ISSN: 0260-2288

Keywords

Article
Publication date: 28 June 2021

Muttanachai Suttipun

The study aims to examine the relationship between key audit matters (KAMs) reporting and audit quality of companies listed on the Stock Exchange of Thailand (SET).

Abstract

Purpose

The study aims to examine the relationship between key audit matters (KAMs) reporting and audit quality of companies listed on the Stock Exchange of Thailand (SET).

Design/methodology/approach

Corporate annual reports from 2016 to 2019 were used as samples, with 100 companies and their 400 annual reports. The word count from KAMs paragraph in the audit report was used to assess KAMs reporting, while the Modified Jones Model was used to assess audit quality. In addition, external audit characteristics were used as variables in this study. The data were analyzed using descriptive analysis, correlation matrix and panel multiple analysis.

Findings

As the results, there was a positive significant relationship between KAMs reporting and audit quality. Moreover, the study found the impact of audit tenure, auditor firm size, audit independence, corporate size and corporate risk on audit quality.

Research limitations/implications

The number of samples as well as the proxies of KAMs reporting and audit quality are listed as limitations of this study.

Practical implications

Investors can use KAMs reporting as important information to their decision-making because KAMs information is associated with a high audit quality.

Originality/value

The study demonstrates that communication theory can be used to describe the positive impact of the new audit reporting on audit quality in an emerging country like Thailand as well as in developed countries.

Details

Journal of Applied Accounting Research, vol. 22 no. 5
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 17 September 2019

Hamza Mohammad Alqudah, Noor Afza Amran and Haslinda Hassan

The purpose of this paper is to investigate the moderating effect of task complexity on external auditors’ cooperation (EAC), top management empowerment and internal…

1637

Abstract

Purpose

The purpose of this paper is to investigate the moderating effect of task complexity on external auditors’ cooperation (EAC), top management empowerment and internal auditors’ independence, which affect internal auditors’ effectiveness in the Jordanian public sector.

Design/methodology/approach

This paper utilised 117 usable questionnaires from financial managers and internal audit (IA) managers of the Jordanian public sector institutions. The collected data were analysed using partial least squares-structural equation modelling (PLS-SEM).

Findings

The results reveal that EAC, top management empowerment, and internal auditors’ independence are the factors which positively and significantly affect the internal auditors’ effectiveness, as supported by the resource-based theory, with incomplete support for the task complexity’s role as a moderator.

Practical implications

The findings are important for the decision-makers and regulators in introducing new legislation and regulation for the IA profession in the Jordanian public sector.

Social implications

It is shown that the factors affecting the internal auditors’ effectiveness can definitely enhance their ability to achieve the role of IA in protecting public funds and limiting financial and administrative corrupt practices, particularly in the public sector.

Originality/value

To the best knowledge of the authors, this study is one of the first studies that addresses task complexity as an interaction effect on the factors affecting internal auditors’ effectiveness in the public sector.

Details

EuroMed Journal of Business, vol. 14 no. 3
Type: Research Article
ISSN: 1450-2194

Keywords

Article
Publication date: 5 May 2021

Evangelos Psomas, Christina Dimitrantzou and Fotios Vouzas

The present study focuses on the cost of quality (CoQ) based on which organizations can evaluate their quality-related activities in economic terms. The purpose of the…

Abstract

Purpose

The present study focuses on the cost of quality (CoQ) based on which organizations can evaluate their quality-related activities in economic terms. The purpose of the study is to identify the CoQ practical implications as well as to group them into logical themes.

Design/methodology/approach

A systematic literature review (SLR) was conducted based on well-known academic publishers, such as Emerald Insight, Elsevier/ScienceDirect, SpringerLink, Taylor & Francis, Wiley and Scopus. Sixty-seven peer-reviewed journal articles in the field of CoQ were collected, which were published between 2010 and 2019. The “affinity diagram” was applied to group the practical implications identified into logical themes.

Findings

A plethora of CoQ practical implications were identified and grouped into the following meaningful themes: benefits of CoQ measurement, effects of CoQ, business sectors measuring CoQ, factors influencing CoQ measurement, CoQ elements, future research in CoQ and the role of government.

Research limitations/implications

The limited number of the publishers and keywords used to search for the articles of interest, as well as the subjectivity of grouping the large number of the practical implications into themes are the main limitations of the present study. These limitations constitute the basis upon which future literature review studies can be designed.

Practical implications

The present study by presenting analytically and in summary (through the themes revealed) the CoQ practical implications, provides all the respective available literature in a single study for the benefit of practitioners and academics. Thus, clear and straightforward guidelines are given to practitioners with regard to CoQ issues and academics with regard to research topics of high interest.

Originality/value

No previous SLR study focusing on analyzing the practical implications of CoQ has been published so far.

Details

International Journal of Productivity and Performance Management, vol. 71 no. 8
Type: Research Article
ISSN: 1741-0401

Keywords

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