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This paper aims to examine how the allocation of audit hours to the year-round procedures, based on the risk of material misstatements in financial statements, impacts audit quality.

Using a data set on audit hours spent on year-round and year-end procedures, the authors build an empirical model for testing the effectiveness of year-round auditing of Korean public firms during the period of 2014–2018.

The initial tests do not show that proportionate increases in year-round procedures increase audit quality. However, after the authors control for the risk of material misstatements, the authors find that proportionate increases in year-round audit hours generally increase audit quality, except for high-risk firms where audit quality increases only as year-end hours proportionately increase. For high-risk firms, the results suggest that increases in year-round audit procedures occur at the cost of the essential year-end work. Similarly, except for high-risk firms, the authors find that the allocation of more audit effort to year-round procedures improves audit efficiency.

To the best of the authors’ knowledge, this study provides some of the first empirical evidence showing how a risk-based approach to allocating audit effort over the duration of an audit can impact audit quality and efficiency. Regulatory bodies, such as the International Auditing and Assurance Standards Board and Public Company Accounting Oversight Board, which consider the proper allocation of audit hours as a key audit quality indicator, should find the results useful.

The boundary integral method (BIM) is very attractive to practicing engineers as it reduces the dimensionality of the problem by one, thereby making the procedure computationally inexpensive compared to its peers. The principal feature of this technique is the limitation of all its computations to only the boundaries of the domain. Although the procedure is well developed for the Laplace equation, the Poisson equation offers some computational challenges. Nevertheless, the literature provides a couple of solution methods. This paper revisits an alternate approach that has not gained much traction within the community. The purpose of this paper is to address the main bottleneck of that approach in an effort to popularize it and critically evaluate the errors introduced into the solution by that method.

The primary intent in the paper is to work on the particular solution of the Poisson equation by representing the source term through a Fourier series. The evaluation of the Fourier coefficients requires a rectangular domain even though the original domain can be of any arbitrary shape. The boundary conditions for the homogeneous solution gets modified by the projection of the particular solution on the original boundaries. The paper also develops a new Gauss quadrature procedure to compute the integrals appearing in the Fourier coefficients in case they cannot be analytically evaluated.

The current endeavor has developed two different representations of the source terms. A comprehensive set of benchmark exercises has successfully demonstrated the effectiveness of both the methods, especially the second one. A subsequent detailed analysis has identified the errors emanating from an inadequate number of boundary nodes and Fourier modes, a high difference in sizes between the particular solution and the original domains and the used Gauss quadrature integration procedures. Adequate mitigation procedures were successful in suppressing each of the above errors and in improving the solution accuracy to any desired level. A comparative study with the finite difference method revealed that the BIM was as accurate as the FDM but was computationally more efficient for problems of real-life scale. A later exercise minutely analyzed the heat transfer physics for a fin after validating the simulation results with the analytical solution that was separately derived. The final set of simulations demonstrated the applicability of the method to complicated geometries.

First, the newly developed Gauss quadrature integration procedure can efficiently compute the integrals during evaluation of the Fourier coefficients; the current literature lacks such a tool, thereby deterring researchers to adopt this category of methods. Second, to the best of the author’s knowledge, such a comprehensive error analysis of the solution method within the BIM framework for the Poisson equation does not currently exist in the literature. This particular exercise should go a long way in increasing the confidence of the research community to venture into this category of methods for the solution of the Poisson equation.

In general, all differences between the Employer and the Contractor are firstly addressed by the Engineer, usually under Sub-Clause 3.7 [Agreement or Determination]; if the Parties have confidence in the Engineer’s capability to act fairly, many differences will be finally settled under the Sub-Clause 3.7 procedure. However, if either of the Parties is dissatisfied with a determination by the Engineer, a Notice of Dissatisfaction (a NOD, see Sub-Clause 1.1.57) can be filed; thereafter, either Party may proceed in accordance with Sub-Clause 21.4 [Obtaining DAAB’s Decision], see Sub-Clause 3.7.5 [Dissatisfaction with Engineer’s determination]. The dispute resolution procedure under the 2017 edition is outlined in Figure 20B. The first two Sub-Clauses of Clause 21 [Disputes and Arbitration] deal with the formation of the Dispute Avoidance/Adjudication Board (Sub-Clause 21.1 [Constitution of the DAAB]), including how to move forward with the DAAB if either of the Parties fail to appoint a member of the DAAB (Sub-Clause 21.2 [Failure to Appoint DAAB Member(s)]). Sub-Clause 21.3 [Avoidance of Disputes] describes the DAAB’s role in avoiding the escalation of any issues or disagreements into Disputes. Sub-Clause 21.4 [Obtaining DAAB’s Decision] outlines the procedure before the DAAB in respect of the resolution of Disputes. Sub-Clause 21.5 [Amicable Settlement] includes an invitation for the Parties to resolve disagreements about a decision from the DAAB amicably, while Sub-Clause 21.6 [Arbitration] provides the ultimate procedure for resolution of Disputes, arbitration. Sub-Clause 21.7 [Failure to Comply with DAAB’s Decision] entitles either Party to refer the failure of the other Party to comply with a decision from the DAAB. Finally, Sub-Clause 21.8 [No DAAB In Place] outlines the procedure to follow if no DAAB is in place when a Dispute arises (the Dispute may be referred directly to arbitration).

The paper aims to empirically test a framework to predict the desire and intention to engage with an elective health-care procedure and implement a methodology to test the anticipated positive and negative emotions in hedonic adaptation to an elective procedure.

Two studies in USA and Australia (N = 1,200) confirmed the psychometric properties of the key constructs under the chemical peel condition. Two further studies in the USA and Australia (N = 1,100) explored the research question and hypotheses in the adapted model of goal-directed behaviour under the Botox condition. A survey was self-administered to online panels who had previously engaged in such elective procedures.

The findings highlighted the pragmatic implications for communication and activation strategies to safeguard consumer interests and retain their loyalty.

From the authors’ best understanding, neither a methodology nor a theoretical framework exists to explore hedonic adaptation to recurring engagement with elective health care. A methodology and theoretical framework will highlight the mood states and factors that predict desire and intention to engage. This can advance the research on hedonic adaptation and decision-making and offer pragmatic suggestions for communication and activation strategies to safeguard consumer interests and retain their loyalty.

Indoor environmental quality (IEQ) in buildings has an impact on people’s health, productivity and comfort. Maintaining the highest possible IEQ level in complex buildings, such as health care, is difficult due to economic and organizational constraints. This study aims to categorize the vicinities in a typical health-care facility in terms of importance and criticality in relation to the various IEQ factors, as well as to develop an IEQ assessment procedure.

A comprehensive literature review, established standards and structured interviews with industrial hygiene professionals in health-care settings were used in this study. To test the applicability of the developed IEQ assessment procedure, a pilot study was conducted in an existing health-care facility.

This study categorized health-care facilities into various vicinities and discovered three respondents group had varying IEQ perceptions (facility managers, environmental health specialists and nurses). According to the findings, indoor air quality is the most important and dominant factor influencing overall IEQ in health-care facilities. The trial application of the framework shows that much work is needed to improve the level of response and readiness of facility management and occupants to allow for the effective use of the developed procedure.

Previous research did not include a detailed categorization of vicinities in health-care buildings based on IEQ requirements. The findings of this study will help to close this knowledge gap and guide facility managers and operators in recognizing the relative importance of different IEQ factors, maintaining functional requirements and identifying priorities when developing maintenance and operational procedures and allocating resources.

This study aims to comprehensively address the challenge of delineating traffic scenarios in video footage captured by an embedded camera within an autonomous vehicle.

This methodology involves systematically elucidating the traffic context by leveraging data from the object recognition subsystem embedded in vehicular road infrastructure. A knowledge base containing production rules and logical inference mechanism was developed. These components enable real-time procedures for describing traffic situations.

The production rule system focuses on semantically modeling entities that are categorized as traffic lights and road signs. The effectiveness of the methodology was tested experimentally using diverse image datasets representing various meteorological conditions. A thorough analysis of the results was conducted, which opens avenues for future research.

Originality lies in the potential integration of the developed methodology into an autonomous vehicle’s control system, working alongside other procedures that analyze the current situation. These applications extend to driver assistance systems, harmonized with augmented reality technology, and enhance human decision-making processes.

The purpose of this paper, a critical reflection, is twofold. First, by comprehensively reviewing scale development procedures in hospitality research, a concerning lack of nomological validity testing is demonstrated. Second, the need for nomological validity testing is discussed and both conceptually and empirically reasoned.

This research systematically reviews scale development studies in three leading hospitality journals, including Cornell Hospitality Quarterly, International Journal of Contemporary Hospitality Management and International Journal of Hospitality Management over ten years (2012–2021) to analyze the completeness of scale development procedures. Specifically, the authors evaluate whether the reviewed studies engage in testing the nomological and predictive validity of the newly developed measures.

The results indicate a concerning gap in the current practices in hospitality research. Specifically, only 33.3% of the examined studies assess nomological validity. These findings collectively underscore the need for improving the comprehensiveness of scale development processes in hospitality research.

The study offers important implications for hospitality researchers. The paper provides an extensive discussion on the importance and benefits of testing for nomological validity in scale development studies, contributing to the completeness and consistency of scale development procedures in the hospitality discipline.

This research critically assesses prevalent, and widely accepted, scale development procedures in hospitality research. This research empirically demonstrates the neglect of nomological validity issues in scale development practices in hospitality research. Scale development is an essential scientific practice used to create a research instrument in a field of study, improving our understanding of a specific phenomenon and contributing to knowledge creation. Considering the significance of scale development in advancing the field of hospitality research, the validation procedures involved in the scale development processes are of utmost importance and should be thoroughly applied.

This Clause outlines the procedures for adding or omitting work, as well as other situations where the price to be paid by the Employer is to be adjusted. Variations may be initiated either directly by instructions from the Engineer or by a Request for Proposal where the Contractor is to prepare and submit a proposal which then forms basis for the Variation procedure. See Sub-Clause 13.3 [Variation Procedure]. Variations may have an impact on the Contract Price as well as on the Time for Completion and other elements of the Contract, see Sub-Clause 13.3 [Variation Procedure].

Pay communication policies continue to garner attention in human resource management. This article draws on social exchange theory to examine the consequences of different types of pay information on employees' perceived organizational support (POS). Similarly, it draws on the relational model to examine whether pay level satisfaction and satisfaction with variable pay and pay raise procedures mediate the relationships between the different types of pay information and employee POS.

The hypothesized model was tested using structural equation modeling in a sample of 695 employees of Spanish firms.

The five types of pay information considered in this study did not have a direct effect on employee POS. Furthermore, distributive base pay information and distributive base pay information on other employees in the firm and in the industry had an indirect influence on POS through the multiple mediating effect of pay comparison and pay level satisfaction. Finally, procedural variable pay and procedural pay raise information were indirectly related to employee POS through satisfaction with pay procedures.

This study highlights the importance of considering the type of pay information provided to employees and the need to understand the mediating variables that explain how each type of pay information can influence employees’ POS.

Despite the number of quality management procedures being currently applied, construction defects in the domestic sector are acknowledged to contribute to the energy performance gap of buildings. This paper investigates the limitations and challenges to the implementation of project quality plans (PQPs) and their impact on the achievement of expected thermal performance in the UK social housing projects.

A qualitative approach, guided by grounded theory, was used in this research. This methodology provided the structure for systematic data analysis iterations, enabling cross-case analysis. An analytic induction process was designed to seek the explanation of the targeted phenomenon and required data collection until no new ideas and concepts emerged from the research iterations. This study collected data from five social housing projects through interviews, site observations and project documentation.

Multiple limitations and challenges were identified in the implementation of PQP to deliver thermal efficient social housing. Generally, there is the need for more objective quality compliance procedures based on required evidence. When investigating the root of the challenges, it was concluded that the adoption of statutory approval as the main quality compliance procedure led to the dilution of the responsibility for prevention and appraisal of defects that compromised the effectiveness of PQP devised by housing associations (HA) and contractors.

This study identifies the shortcomings of PQP in addressing quality issues with potential to undermine the thermal performance of social housing projects. The findings could be used by HA, contractors and policymakers as steppingstones to improve the energy efficiency in the domestic sector.