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1 – 10 of over 171000
Article
Publication date: 15 May 2021

Louisa Rosenheck, Grace C. Lin, Rashi Nigam, Prasanth Nori and Yoon Jeon Kim

When using embedded, student-centered assessment tools for maker education, understanding the characteristics of a body of evidence can help teachers guide the assessment process…

Abstract

Purpose

When using embedded, student-centered assessment tools for maker education, understanding the characteristics of a body of evidence can help teachers guide the assessment process. This study aims to examine assessment artifacts from a makerspace program and present a set of qualities that emerged, which researchers and maker educators can use to evaluate the quality of evidence before interpreting it and making claims about student learning.

Design/methodology/approach

This study used the interpretive analysis approach to identify salient qualities in a body of evidence of maker learning. Data sources included student assessment artifacts, researchers’ analytic memos, notes on the coding and analysis process, background stories and field observations.

Findings

The study found that the assessment artifacts generated by students aligned with the maker-related target skills. A set of qualities was produced that can be used to describe the strength of a body of evidence and help determine whether it is appropriate to be used in the meaning making phase.

Practical implications

The qualities identified in this study can be directly incorporated into the embedded assessment toolkit to provide feedback on the strength of evidence for learning in makerspaces.

Originality/value

Assessment methods for maker education are nascent, and ways to describe the quality of a student-generated body of evidence have not yet been established. This study applies existing knowledge of embedded assessment and reflective practice toward the creation of a new way of assessing skills that are difficult to measure.

Details

Information and Learning Sciences, vol. 122 no. 3/4
Type: Research Article
ISSN: 2398-5348

Keywords

Book part
Publication date: 20 January 2021

Casey J. McNellis, John T. Sweeney and Kenneth C. Dalton

In crafting Auditing Standard No.3 (AS3), a primary objective of the PCAOB was to reduce auditors' exposure to litigation by raising the standard of care for audit documentation…

Abstract

In crafting Auditing Standard No.3 (AS3), a primary objective of the PCAOB was to reduce auditors' exposure to litigation by raising the standard of care for audit documentation. We examine whether the increased documentation requirements of AS3 affect legal professionals' perceptions of audit quality and auditor responsibility in the event of an audit failure. Our experiment consists of a 3 × 2 between-participants design with law students serving as proxies for legal professionals. The results of our experiment indicate that when an audit procedure, namely the investigation of inconsistent evidence, is not required to be documented, legal professionals perceive the performance of the work itself but not its documentation to significantly increase audit quality and reduce the auditor's responsibility for an audit failure. When documentation of the procedure is required, as per AS3, legal professionals perceive enhanced audit quality and reduced auditor responsibility only if the performance of the work is documented.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80071-013-9

Keywords

Article
Publication date: 14 August 2023

Marwa Farghaly, Mohamed A.K. Basuony, Neveen Noureldin and Karim Hegazy

This study assesses the perception of academics and practitioners of ramifications that may have impacted audit evidence quality during COVID-19 in Egypt.

Abstract

Purpose

This study assesses the perception of academics and practitioners of ramifications that may have impacted audit evidence quality during COVID-19 in Egypt.

Design/methodology/approach

A questionnaire was collected and designed regarding the factors affecting the quality of audit evidence during the COVID-19 pandemic using a five-point Likert scale, and detailed descriptive statistics and regression analyses were conducted.

Findings

The study finds that there is no significant association between social distancing (SD), changing in the economic environment (CEE), time constraint (TC) and stress on audit personnel (SAP) as repercussions of the COVID-19 pandemic with the quality of audit evidence (QAE). The disruption in operational results (DOR), changes in the internal control (CIC) and the stress on client personnel (SCP) significantly affect the quality of audit evidence. Moreover, there is a significant difference between Big and non-Big Four audit firms in terms of changes in economic conditions, internal controls, disruption of operational results and time-constraint variables. The latter has significantly affected the audit evidence quality for both academics and professionals.

Practical implications

Due to the implementation of SD and work-from-home policies, audit firms are highly recommended to invest more in digital programs and to be more adaptable to work-from-home, which policy and enhances the effectiveness and flexibility of communication between auditors and their clients.

Originality/value

This paper is one of the foremost papers that provides empirical evidence for the antecedents or variables that may affect audit quality evidence due to the COVID-19 pandemic.

Details

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

Keywords

Book part
Publication date: 4 October 2022

Tae-Youn Park, Reed Eaglesham, Jason D. Shaw and M. Diane Burton

Incentives are effective at enhancing productivity, but research also suggests that performance incentives can have “unintended negative consequences” including increases in

Abstract

Incentives are effective at enhancing productivity, but research also suggests that performance incentives can have “unintended negative consequences” including increases in hazard/injuries, increases in errors, and reduction in cooperation, prosocial behaviors, and creativity. Relatively overlooked is whether, when, and how incentives can be designed to prevent such negative consequences. The authors review literature in several disciplines (construction, healthcare delivery, economics, psychology, and [some] management) on this issue. This chapter, in toto, sheds a generally positive light and suggests that, beyond productivity, incentives can be used to improve other outcomes such as safety, quality, prosocial behaviors, and creativity, particularly when the incentives are thoughtfully designed. The review concludes with several potential fruitful areas for future research such as investigations of incentive-effect duration.

Details

Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-80455-046-5

Keywords

Abstract

Details

Quality Control Procedure for Statutory Financial Audit
Type: Book
ISBN: 978-1-78714-226-8

Article
Publication date: 25 August 2023

Branislav Hock, Mark Button, David Shepherd and Paul Michael Gilmour

This paper aims to provide a comprehensive review of literature on policing money laundering to evaluate the quality of evidence presented in academic and grey literature. In…

Abstract

Purpose

This paper aims to provide a comprehensive review of literature on policing money laundering to evaluate the quality of evidence presented in academic and grey literature. In doing so, this paper reflects upon what strategies and mechanisms work in preventing, detecting and disrupting money laundering.

Design/methodology/approach

To investigate the quality of evidence presented in academic and grey literature on money laundering, the authors have conducted a structured literature review of over 1,000 sources. The authors have then evaluated the quality of evidence of these sources by using three distinct methods, namely, the Maryland scale, research excellence framework and quality of empirical evidence framework.

Findings

This paper finds a large number of studies on money laundering meeting the highest academic quality standard. However, only a very small number of those studies include empirical evidence that policing measures actually work with no study able to demonstrate a correlation between money laundering measures and risk factors at any point in time.

Originality/value

This paper provides practical and theoretical insights into what works in money laundering and the role of scientific evaluations. It is particularly relevant for the successful implementation of anti-money laundering policy measures, including, for example, the UK’s Economic Crime Plan 2023–2026, which aspires to measure the progress and impact of policing in this area.

Details

Journal of Money Laundering Control, vol. 27 no. 1
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 3 March 2020

Thomas Rhys Evans

Popular contingency approaches to organisational change management imply that it is known what and when practices are most appropriate and effective to manage change. The current…

2022

Abstract

Purpose

Popular contingency approaches to organisational change management imply that it is known what and when practices are most appropriate and effective to manage change. The current work aims to question this assumption.

Design/methodology/approach

The current work critically reviews the quality of current evidence supporting organisational change management and considers the role of open science practices for the field.

Findings

First, evidence informing organisational change management is poor, heavily reliant upon unquestioned theoretical models and low-quality cross-sectional or case-study designs. Greater adoption of an evidence-based approach to practice could facilitate organisational change management, but only once a higher quality of evidence is available to inform more robust practical guidance. Second, open science practices look well placed to drive a higher quality of evidence suitable for informing future change management.

Originality/value

The current work highlights the problematic nature of the quality and application of current evidence to inform organisational change and raises a number of recommendations to support future evidence development using an open science approach.

Details

Journal of Organizational Change Management, vol. 33 no. 2
Type: Research Article
ISSN: 0953-4814

Keywords

Book part
Publication date: 4 August 2021

Susan L. Hillman and Neha Chheda

The quality of teaching across the world is often defined by students’ academic achievement. Yet, teaching and learning is a complex phenomenon. Standards and policy documents…

Abstract

The quality of teaching across the world is often defined by students’ academic achievement. Yet, teaching and learning is a complex phenomenon. Standards and policy documents, internationally and within India, specify knowledge and skills for teachers. A variety of evaluation tools exist to measure teaching performance. The authors describe a Teacher Performance Review Process (TPRP) using a diagnostic tool internationally benchmarked and contextualized for India. Initially, 408 teachers from 10 schools completed the TPRP, with 95 teachers from 3 schools completing two cycles of TPRP. The TPRP incorporated multiple sources of evidence for rating each teacher on 27 performance indicators using a four-point scale. Rating frequencies were analyzed and results reported for an initial and second cycle of TPRP. Feedback from teachers and school leaders indicated this process supported improving the quality of teaching. TPRP, implemented as a cyclical process capturing evidence from multiple sources over time, potentially provides comprehensive documentation of the complex phenomenon of teaching performance, and supports teachers in continuous improvement.

Details

Building Teacher Quality in India: Examining Policy Frameworks and Implementation Outcomes
Type: Book
ISBN: 978-1-80071-903-3

Keywords

Article
Publication date: 1 July 2018

Saligrama Agnihothri and Raghav Agnihothri

The purpose of this paper is to develop a framework for the application of evidence-based management to chronic disease healthcare.

Abstract

Purpose

The purpose of this paper is to develop a framework for the application of evidence-based management to chronic disease healthcare.

Design/methodology/approach

Chronic healthcare is specially characterized by recursive patient-physician interactions in which evidence-based medicine (EBM) is applied. However, implementing evidence-based solutions to improve healthcare quality requires managers to effect changes in many different areas: organizational structure, procedures, technology and in physician/provider behaviors. To complicate matters further, they must achieve these changes using the tools of resource allocation or incentives. The literature contains many systematic reviews evaluating the question of physician and patient behavior under various types and structures of incentives. Similarly, systematic reviews have also been done regarding specific changes to the healthcare process and their effectiveness in improving patient outcomes. Yet, these reviews uniformly lament a lack of appropriate data from well-organized studies on the question of “Why?” solutions may work in one instance while not in another. The authors present a new theoretical framework that aids in answering this question.

Findings

This paper presents a new theoretical framework (Influence Model of Chronic Healthcare) that identifies: the critical areas in which managers can effect changes that improve patient outcomes; the influence these areas can have on each other, as well as on patient and physician behavior; and the mechanisms by which these influences are exerted. For each, the authors draw upon, and present the evidence in the literature. Ultimately, the authors recognize that this is a complex question that has not yet been fully researched. The contribution of this model is twofold: first, the authors hope to focus future research efforts, and second, provide a useful heuristic to managers who must make decisions with only the lesser-quality evidence the literature contains today.

Originality/value

This model can be used by managers as a heuristic either ex ante or ex post to determine the effectiveness of their decisions and strategies in improving healthcare quality. In addition, it can be used to analyze why actions or decisions taken achieved a given outcome, and how best to proceed to effect further improvements on patient outcomes. Last, the model serves to focus attention on specific questions for further research.

Article
Publication date: 1 June 1916

An important step towards ousting the Germans from a lucrative branch of West African trade in which Germany has hitherto held almost a monopoly has been proposed by a Colonial…

Abstract

An important step towards ousting the Germans from a lucrative branch of West African trade in which Germany has hitherto held almost a monopoly has been proposed by a Colonial Office Committee and adopted by the Government. This Committee was appointed a year ago by Mr. BONAR LAW, with Mr. STEEL‐MAIT‐LAND, M.P., as chairman, “to consider and report upon the present condition and the prospects of the West African trade in palm kernels and other edible and oil‐producing nuts and seeds, and to make recommendations for the promotion in the United Kingdom of the industries dependent thereon.”

Details

British Food Journal, vol. 18 no. 6
Type: Research Article
ISSN: 0007-070X

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