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Book part
Publication date: 30 September 2003

John T Reisch, Karen S McKenzie and Alan H Friedberg

This paper investigates state auditors’ decisions regarding the isolation or projection of sample misstatements to underlying sample populations. Seventy-eight state auditors…

Abstract

This paper investigates state auditors’ decisions regarding the isolation or projection of sample misstatements to underlying sample populations. Seventy-eight state auditors completed four treatment cases that incorporate the complete 2×2 manipulation of intentional/unintentional and systematic/non-systematic misstatements in different case scenarios, enabling a test of the independent variables both across and within case scenarios.

The results indicate that both across and within case scenarios, auditors tend to project systematic misstatements more often than they project non-systematic misstatements. However, the auditors’ isolation/projection decisions are generally not influenced by whether the sample misstatements are intentional or unintentional.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-231-3

Abstract

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Empirical Nursing
Type: Book
ISBN: 978-1-78743-814-9

Article
Publication date: 30 November 2021

Padmi Nagirikandalage, Arnaz Binsardi and Kaouther Kooli

This paper aims to investigate how professionals such as accountants, auditors, senior civil servants and academics perceive the use of audit sampling strategies adopted by…

Abstract

Purpose

This paper aims to investigate how professionals such as accountants, auditors, senior civil servants and academics perceive the use of audit sampling strategies adopted by professionals to increase detection rates of frauds and corruption within the public sector in Africa. It also examines the respondents’ perceived values regarding the reasons for committing frauds, types of fraud and corruption, as well as the aspects of audit sampling strategies to tackle frauds.

Design/methodology/approach

This research uses non-parametric statistics and logistic regression to analyse the respondents’ opinions regarding the state of frauds and corruption in Africa (particularly in Tunisia and non-Tunisia countries), the common factors behind people committing frauds, including the types of frauds and corruption and the respondents’ opinions on the use of audit sampling strategies (non-random and random) to examine the instances of frauds and corruption.

Findings

The findings indicate that most respondents prefer to use non-probabilistic audit sampling rather than more robust sampling strategies such as random sampling and systematic random sampling to detect frauds and corruption. In addition, although there are some minor statistical differences between the countries in terms of the respondents’ perceived values on skimming fraud and on the use of audit random sampling to tackle rampant corruption in Africa, the overall findings indicate that opinions do not significantly differ between the respondents from Tunisia and other countries in terms of the types of fraud, the reasons for committing fraud and the auditing sampling strategies used to investigate the frauds.

Research limitations/implications

This research serves as an analytical exploratory study to instigate further audit sampling research to combat rampant fraud and corruption in the public sector in Africa.

Originality/value

There are few or non-existent studies investigating the application of audit sampling strategies in Africa countries, particularly to examine the application of audit random sampling and audit non-random sampling strategies to detect fraudulent activities and corruption. Correspondingly, this research carries strategic implications for accountants and auditors to successfully detect fraudulent activities and corruption in Africa.

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Managerial Auditing Journal, vol. 37 no. 1
Type: Research Article
ISSN: 0268-6902

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Abstract

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Handbook of Transport Modelling
Type: Book
ISBN: 978-0-08-045376-7

Abstract

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Strategic Marketing Management in Asia
Type: Book
ISBN: 978-1-78635-745-8

Article
Publication date: 1 November 1970

FOR SOME YEARS there has been a tendency for the number of industrial workers to decline and that of clerical staffs to increase.

Abstract

FOR SOME YEARS there has been a tendency for the number of industrial workers to decline and that of clerical staffs to increase.

Details

Work Study, vol. 19 no. 11
Type: Research Article
ISSN: 0043-8022

Article
Publication date: 1 March 1978

Judith Atherton

When information is needed about the characteristics of a “population”, statistical sampling can save time, money and effort. Although some loss of accuracy is inevitable when…

Abstract

When information is needed about the characteristics of a “population”, statistical sampling can save time, money and effort. Although some loss of accuracy is inevitable when dealing with samples, the error can be calculated and controlled provided the sample is carefully selected so that it is representative of the population from which it is drawn. This article discusses the application of sampling methods and sampling theory to invoice data for management information purposes, and describes a real case of a wholesale company, where it was found that invoice sampling gave better estimates of profit margins than the standard historical accounting data. An elementary knowledge of statistics is assumed.

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Managerial Finance, vol. 4 no. 3
Type: Research Article
ISSN: 0307-4358

Article
Publication date: 11 July 2016

Indranil De and Tirthankar Nag

The study attempts to look into the poverty and deprivation in slums across various social and religious groups and its bearing on the children. It not only analyses income…

Abstract

Purpose

The study attempts to look into the poverty and deprivation in slums across various social and religious groups and its bearing on the children. It not only analyses income poverty but also looks at derivation of access to basic services including water, sanitation and drainage. The purpose of this paper is to compare and contrast the income and non-income deprivation of childbearing and non-childbearing households.

Design/methodology/approach

The study is based on a survey of 541 sample households selected from 23 slums of Kolkata, India. The authors have adopted a mixture of cluster sampling and systematic sampling technique. The slums of Kolkata have been segregated into three regions and further segregated by overlaying the population and average monthly income of slums. Slums have been selected randomly from these stratums. Households have been selected from the slums by systematic sampling method.

Findings

The Muslim and backward caste households are more deprived with respect to income and access to basic services as compared to Hindu general (upper) caste. Deprivations with respect to income and basic services are more pronounced for households having child than for households not having child. Childbearing households are less likely to receive better water supply, sanitation and drainage services as compared to others due to their religious and residential identities. Slum children get affected by the complex political economy of basic service delivery. The study also finds that electoral competition has positive and political clientelism has negative impact on access to basic services.

Research limitations/implications

The study is based on results obtained from survey in one city of India. Hence, these results cannot be generalized for India or for the developing countries taken together. Further studies across cities of developing countries are required to arrive at any generalized conclusion.

Practical implications

The study suggests that public policies should attempt to disentangle minorities and children from the local political economy. Otherwise, deprivation and disparity even across low income households living in slums would persist. Deprivation of child bearing households would lead to a deteriorating future for the slum children.

Social implications

This paper have pave the path for new generation public policy for the urban poor and minorities.

Originality/value

This paper highlights the incidence of deprivation of minorities and childbearing households vis-à-vis other households in the slums. It contributes to the overall understanding on urban poverty.

Details

International Journal of Social Economics, vol. 43 no. 7
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 1 September 2002

Ann Chapman and Owen Massey

The current need for performance measurement and quality targets for services to users requires suitable performance indicators for libraries to use. This paper looks at the…

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Abstract

The current need for performance measurement and quality targets for services to users requires suitable performance indicators for libraries to use. This paper looks at the self‐assessment audit tool for catalogue quality developed by UKOLN in collaboration with Essex libraries. For the tool a checklist of errors was drawn up, which can then be used to assess the quality of records within a catalogue using a sample of library stock. The tool can be used to assess the quality of catalogue records for monographs and non‐book materials (but not serials), for complete collections or parts of collections and for records created at different periods. This paper describes the tool and the process of making the assessment and reports on the results of the pilot study carried out at the University of Bath library in 2000.

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Library Management, vol. 23 no. 6/7
Type: Research Article
ISSN: 0143-5124

Keywords

Article
Publication date: 9 November 2015

Shampy Kamboj and Zillur Rahman

The purpose of this paper is to broaden the body of knowledge on marketing capabilities (MC) and firm performance (FP) by presenting a systematic review of literature along with…

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Abstract

Purpose

The purpose of this paper is to broaden the body of knowledge on marketing capabilities (MC) and firm performance (FP) by presenting a systematic review of literature along with providing a path for future research agenda.

Design/methodology/approach

In total, 101 empirical research papers from 51 different journals of online databases were selected systematically. The papers were reviewed thoroughly and summarized under strategic, functional and operational marketing capability classifications.

Findings

The paper depicts a research field that is immature and developing quickly. The results found were diverse in terms of publication trend, industries and countries studied in reviewed articles. Product, price, promotion and distribution found as majorly studied measures of MC with mainly positive and significant impact on FP. In identified 38 different measures of FP, highly used were market share, customer satisfaction, sales growth, profitability and ROI. The findings also present the summary of different internal and contextual factors driving MC. In addition, from the review some of the research gaps also found that helps scholars in future research.

Research limitations/implications

The review was guided by considering peer review journals with inclusion criteria that have restricted the findings. This paper will be utilitarian for both academicians and managers.

Originality/value

This is the first paper that demonstrates a systematic review of literature on MC and FP for the period 1987-2014. The study also addresses gaps in this field and represent them in the form of research inquiries for further probe.

Details

International Journal of Productivity and Performance Management, vol. 64 no. 8
Type: Research Article
ISSN: 1741-0401

Keywords

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