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Audit consortium of joint and dual audits is one of the most controversial mechanisms aimed at improving audit quality and resolving several related debatable issues. This study aims to empirically investigate the impact of audit consortium on audit quality assessment in Egypt. It specifically examines whether audit opinion modification level is triggered by joint and dual audits existence and whether it is influenced by the relative importance of the auditor pair combination types.

A sample of companies listed on the Egyptian Stock Exchange constituting the EGX 30 index is examined over a period of five years, from 2016 to 2020. A quantitative research methodology is used, using content analysis of companies’ audit reports and carrying out longitudinal panel ordinary least squares multiple regression tests.

Results show that audit quality is significantly enhanced by conducting joint and dual audits of Egyptian companies’ financial statements. Findings indicate that both joint and dual audits significantly increase auditors’ propensity to modify audit opinions as compared to companies that engage in single audits. However, this increase in audit quality is not supported by the presence of Big 4 joint auditors or affiliated joint auditors, while the impact of Big 4 dual auditors cannot be confirmed. Nevertheless, such a potential increase in audit opinion modification is boosted by the presence of affiliated dual auditors, which appears to translate into higher quality.

The study has important implications for researchers, corporates, those charged with governance, financial statement users, auditors, regulators and standard setters, who might be interested in whether an audit consortium and a particular auditor pair combination are associated with superior audit quality. It provides empirical evidence that might contribute to the continuous challenge of promoting the quality and effectiveness of the external audit.

This study adds to the relatively limited and challenging literature on the potential contribution of audit consortium, using audit opinion modification level as a direct assessment of audit quality. It extends the scope of prior research by examining the existence of joint and dual audits and the relative importance of joint and dual auditor pair combination types. The study provides key insights from a distinctive and complex emerging audit market.

The administration of a contract by the architect is necessary to ensure the contract is performed according to the conditions of the contract, compliance with related laws and the practices of the construction industry. With the increasing number of housing projects and the limited number of registered architects in the nation, the architect is unable to be hands-on with every project. Hence, the involvement of graduate architects to reduce the workload in building contract administration (BCA) is required. The purpose of this paper is to develop a BCA framework for graduate architects to enhance their work performance in BCA work and to assist them in moving a step closer to acquiring their professional qualifications.

This study adopted a qualitative method where seven housing projects in Malaysia were selected as case studies to conduct documentation reviews and semistructured interviews. The data collected was analyzed using content analysis to develop the BCA framework. Focus groups were used to validate the framework.

This study summarized there are 5 themes (claims and legal matters management, project management, communication and relationship management, quality assessment and management, and design management) and 11 sub-themes (authority matters, building certification, meetings, coordination checklist, letter-writing, contract documentation, building material, design brief, building sustainability and workmanship quality standard, contractor’s submission and building details) that need to be improved by graduate architects in BCA work.

The contribution of this study to the existing knowledge is the development of a BCA framework that enables graduate architects to get a glimpse of architectural professional practice in reality and better prepare them to confront and resolve problems. Besides, the proposed framework could be incorporated into a pedagogy focusing on methods to support construction contract administrators.

This paper is a systematic review that aims to collect and review studies on library users’ smartphone use to access library services and resources. Another objective of the systematic review is to identify the challenges and benefits (reported in the reviewed literature) regarding using smartphones to access library resources and services.

The researchers searched the relevant literature from four databases: Scopus, Library and Information Science Technology Abstracts, Web of Science and Google Scholar. A total of 20 studies were selected, out of the 2,416 retrieved titles, for review in light of the PRISMA guidelines. This systematic review also used the quality assessment guidelines of Boynton and Greenhalgh (2004), to analyze the quality of the publications reviewed in the study.

The results highlighted that library users used smartphones to access a wide range of library services, including directions help, fresh arrivals, library news notifications, room and course reservations, library account management, circulation and the Online Public Access Catalogue (OPAC). The libraries offered their users multiple mobile-supported services related to searching for resources and account management. The challenges, as well as the benefits associated with the use of smartphones for accessing and using library services, have also been reported. Most reviewed studies scored high (9–13 out of 13) in the quality assessment.

This research has some limitations. First, only the English-language research studies were included in the review. Therefore, it is possible that a significant study conducted in a language other than English was missed. Second, researchers performed a comprehensive search to collect the maximum number of relevant studies; there is a chance that an important study was missed during the search and retrieval process.

This research fills the research gap by advancing the literature on mobile device use for accessing library services and resources. The findings might help library professionals understand the current trends in accessing library services through smartphones. This also helps them plan the latest mobile-supported library services to meet the ever-changing demands of library users. Policymakers could also benefit from this research, as it could help them understand current trends in library services and facilitate them in making appropriate policies, funding allocations and implementing mobile services in libraries.

The researchers found that the use of mobile phones to access library services and resources impacts society in a discernible way. It provides a rich environment as users access a wide range of library services, including directions help, fresh arrivals, library news notifications, room and course reservations, library account management, circulation and the OPAC without any hindrances or hurdles.

This is the first review, to the best of the authors’ knowledge, that has systematically collected and reviewed the literature on the topic under study. This study also shares the theoretical and practical implications of the research and future research directions for researchers.

The purpose of this paper is to develop a framework for the assessment of service quality of bus fleet services based on the service quality influencing factors. The paper also tries to evolve a quantitative measure for fleet service quality in the form of a fleet service quality index.

A graph theoretical approach is employed in this paper for bus fleet service quality assessment. Modelling of fleet service quality factors and their interrelations with due attention towards their structure is achieved through graph theory. A directed graph (digraph) of the service quality is developed, where its nodes represent factors influencing the quality while its edges show the degree of interrelationships. A matrix, which is equivalent to the digraph, is established that will generate a service quality function that will result in the development of a fleet service quality index (FSQI).

Attaining customer satisfaction through assurance of quality is the cornerstone of the existence and survival of any business organization, and bus fleet services are no exception to this. Several influential factors are there for the bus fleet service quality. This research paper has identified factors such as fleet management practices, operational characteristics, safety and reliability features, travel comfort, bus maintenance and environmental concerns that affect fleet service quality. Every factor is composed of distinct sub-factors. Furthermore, these factors are linked with one another. A higher value of the fleet service quality index indicates the adequate performance of the bus fleet service organization.

The methodology is useful for not only evaluating but also for comparison of service quality of different fleet agencies or organizations. The perceptions would be useful to the fleet service managers to create procedures and arrangements for improving the service quality.

The paper identifies various service quality factors of the bus fleet and an evaluation scheme for those factors has been developed. Based on these, a framework had been developed for the assessment of the service quality of different fleet service providers.

Online learning gained ground during the pandemic and has continued to be used in the post-Covid era. Items related to online learning should be included in service quality assessment. The purpose of this study is to examine the influence of service quality, which includes the online learning dimension, on student satisfaction in higher-education in a blended learning environment.

A total of 452 valid questionnaires were collected from business undergraduate students enrolled in public universities in Greece. A modified version of HEdPERF is used to evaluate service quality. Due to the extensive use of online learning, an additional dimension was added to the HEdPERF scale which focuses on online education, a field that has not yet been widely examined. Structural equation modeling is used to examine the relationships between service quality, and student satisfaction.

The research findings verify the six-structure scale of the HEdPERF instrument (non-academic aspects, academic aspects, reputation, access and programs issues and online learning), providing satisfactory results in terms of reliability and validity tests. Service quality dimensions such as academic aspects, access, program issues and online learning are the influential dimensions of student satisfaction in a blended learning context.

To the best of the authors’ knowledge, no previous study has expanded traditional service quality instruments to include the dimension of service quality of online learning.

Education focused on the creation of a knowledge base but not on how to bring such knowledge into practice had caused graduate architects to encounter reality shock and fail to perform during building contract administration. Although the effect of performance barriers on competence development is empirically supported, less is known about the mechanisms that explain this effect. Overcoming barriers for graduate architects is crucial while supporting building contract administrators and acquiring professional qualifications. To address this issue, we propose the mediating role of CCA skills as a possible explanation of the relationship between performance barriers and competence development of graduate architects.

A survey was conducted among graduate architects in Klang Valley. In total, one hundred and twenty-seven usable questionnaires were returned and analyzed using descriptive analysis and regression analysis.

Mediation results indicate that performance barriers have a significant positive influence on competence development through CCA skills in claims and legal matters management, project management, communication and relationship management, quality assessment and management, and design management.

The present study contributes to the construction contract administration literature by integrating performance barriers and the CCA skills model. This advances our understanding of performance barriers and CCA skills engendering competence development of graduate architects.

In the wine industry, maintaining superior quality standards is crucial to meet the expectations of both producers and consumers. Traditional approaches to assessing wine quality involve labor-intensive processes and rely on the expertise of connoisseurs proficient in identifying taste profiles and key quality factors. In this research, we introduce an innovative and efficient approach centered on the analysis of volatile organic compounds (VOCs) signals using an electronic nose, thereby empowering nonexperts to accurately assess wine quality.

To devise an optimal algorithm for this purpose, we conducted four computational experiments, culminating in the development of a specialized deep learning network. This network seamlessly integrates 1D-convolutional and long-short-term memory layers, tailor-made for the intricate task at hand. Rigorous validation ensued, employing a leave-one-out cross-validation methodology to scrutinize the efficacy of our design.

The outcomes of these e-demonstrates were subjected to meticulous evaluation and analysis, which unequivocally demonstrate that our proposed architecture consistently attains promising recognition accuracies, ranging impressively from 87.8% to an astonishing 99.41%. All this is achieved within a remarkably brief timeframe of a mere 4 seconds. These compelling findings have far-reaching implications, promising to revolutionize the assessment and tracking of wine quality, ultimately affording substantial benefits to the wine industry and all its stakeholders, with a particular focus on the critical aspect of VOCs signal analysis.

This research has not been published anywhere else.

The purpose of this study was to develop and validate a scale to assess the influence of Higher Educational Facilities for the growth of education in higher education institutions.

The first step in the process of scale development is to generate an item pool containing as many items as possible which captures the construct of interest. A total of 111 items were constructed for the initial try-out of the scale measuring the construct of higher educational facilities. This rating scale was based on the Likert-type was designed, where each item had to be rated on a five-point scale. The scale consisted of a few items involving the dimensions of infrastructure, quality assessment and quality assurance regard to the vision actualization.

Higher Educational Facilities Scale (HEFS) was developed by the investigator and designed in the format of a 5-point rating scale of the Likert type. There are different phases identified for the scale construction. In the first phase, items are created and the content’s validity is determined. The scale is constructed in the second phase. Pre-testing the questions, administering the survey, reducing the number of items and determining how many factors the scale captures are all steps in the scale construction process. The number of dimensions, reliability and validity are all verified in the third phase, scale evaluation. In developing the scale, the content and face validity was ascertained. The reliability of the scale and its three subscales were established. This scale has potential value for policymakers to assess the perception held by the religious faculty members working in higher education institutions.

The research is part of the doctoral thesis by Dr Deepa Thomas under the supervision of Dr Fr. Joseph C. C. and the co-supervision of Dr Kennedy Andrew Thomas. The purpose of the scale is to assess the higher educational facilities of in institutions of higher Education. Quality, excellence and service are the vision and purpose of higher education institutions to provide ample opportunities and good facilities for their beneficiaries, thus creating tremendous changes in the Indian education scenario.

Exposure to poor indoor air in refurbished buildings is a matter of health concern due to the growing concentrations of various contaminants as a result of building airtightness without amendment of ventilation, or the use of building materials such as glue, paint, thinner and varnishes. Recent studies have been conducted to measure indoor air pollutants and assess the health risks affecting the quality of life, productivity and well-being of human beings. However, limited review studies have been recently conducted to provide an overview of the state of knowledge. This study aims to conduct a scoping review of indoor air quality (IAQ) in the context of refurbished or energy-retrofitted buildings.

A systematic screening process based on the PRISMA protocol was followed to extract relevant articles. Web of Science, Scopus, Google Scholar and PubMed were searched using customised search formulas. Among 276 potentially relevant records, 38 studies were included in the final review covering a period from 2015 to 2022.

Researchers mapped out the measured compounds in the selected studies and found that carbon dioxide (CO₂) (11%) and total volatile organic compounds (11%) were among the most commonly measured contaminants. Two trends of research were found including (1) the impact of ventilative properties on IAQ and (2) the impact of introducing building materials on IAQ.

The contribution of this study lies in summarising evidence on IAQ measurements in refurbished buildings, discussing recent advancements, revealing significant gaps and limitations, identifying the trends of research and drawing conclusions regarding future research directions on the topic.

Studies in corporate social responsibility (CSR) disclosure were initially focused more on disclosure “Quantity” than “Quality” and while they have started to explore “Disclosure Quality”, their assessment mechanisms are found to be immature. Thus, while a number of papers have sought to assess the quality of CSR disclosure, this paper aims to suggest an approach tied closely to both expectations in assessing “quality” derived from the Conceptual Framework for Financial Reporting (revised 2018) and the global reporting initiative. The outcome is to offer a best practice approach to assessing CSR disclosure quality.

In this paper, prior literature is reviewed, qualitative characteristics from the Conceptual Framework for Financial Reporting (revised 2018) and globally recognised guidelines such as the GRI are reviewed. The framework for a “CSR disclosure quality index” as an assessment tool to assess CSR disclosure quality is developed from qualitative characteristics and criteria identified.

The proposed CSR disclosure quality index is developed in stages from the qualitative characteristics identified in the Conceptual Framework for Financial Reporting (revised 2018) and criteria identified from the guidelines discussed. A table was then developed linking the qualitative characteristics to criteria providing a Likert scale approach to assessing the disclosures made by companies to make an assessment of the quality of the companies’ reports. It is argued this provides a robust assessment, being a direct and comprehensive measure of disclosure quality.

As with most qualitative work, there are alternative approaches to establishing an index, but the authors believe this is an approach offering links (and, therefore, credibility) to globally recognised guidelines in the assessment of CSR disclosure quality. Future work could enhance the alignment of this index with the sustainable development goals (SDGs), building on the preliminary connections established in this study.

At a practical level this index offers an approach to reviewing the quality of CSR disclosures which could prove useful to policymakers and in the future development and expansion of this framework offering greater objectivity to assessments and justification for proposed improvement in reporting practice. Also, this index serves as a benchmarking tool for companies to meet the disclosure expectations of stakeholders.

This approach has the potential to substantially fulfil stakeholder expectations by addressing the growing demand for transparency in this area, while avoiding practices that could be perceived as superficial or misleading (greenwashing). Focusing on social issues enables stronger connections between companies and their stakeholders. Furthermore, the index helps companies link their CSR efforts with SDGs and show their commitment to long-term social value building in discussion of governance factors to show accountability expectations are being met.

This paper contributes to CSR disclosure quality literature and provides a reliable method of assessing the quality of CSR disclosures. Opportunities for further and broader developments can be envisaged while offering a credible and reliable approach.