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In this research, using an analytical framework on factors affecting the quality of auditing services, we consider factors that affect an expectations gap in providers and users of auditing services related to factors affecting auditing quality. Effective factors studied in this regard are professional features, including the professional role of individuals in the auditing process (auditors against preparers of financial statements), professional experience of individuals, professional rating and size of auditing firms. The first statistical society consists of certified public accountants (CPAs) working in the auditing organization and audit firms in Iran, and the second statistical society consists of all investment companies that operate under the supervision of the Tehran Stock Exchange Organization. Based on the results of the research, the role of professionals in the auditing process is not effective as an independent auditor or financial statements provider, as well as the professional experience of individuals in the expectations gap from factors affecting auditing quality, while the size and qualities of the auditing firms were influenced by the expectations gap of individuals in the field of auditing regulation.

The purpose of this article is to analyze main principles, forms and approaches to education quality evaluation in the process of establishment, development and crucial changes in the state accreditation of educational institutions and study programmes in Russian higher education in the last 20 years.

The major research method used in the paper is the qualitative analysis of legal and statistical documents, research papers and accreditation practices, which impacted the development and transformation of accreditation forms in Russia.

The transformation process of state accreditation during the last 20 years was conditioned by the changes in the state education policy and socio-economic situation. In a short period, under the influence of internal and external factors, Russian higher education has experienced significant changes in the structure of higher education and quality assurance. This resulted in different approaches to accreditation: state and independent, mandatory and voluntary, national and international.

The research outcomes may be applicable in the countries with developing accreditation systems and comparable scope of education.

The study identifies the tendencies in the development of higher education and quality evaluation.

The paper systematizes the tendencies of development in quality assurance and distinguishes specific features and diversity of forms of the quality assurance in one of the largest systems of higher education.

The objective of the paper is to explore and evaluate practical accounting education to find its weaknesses and suggest avenues to build strengths which will provide the market with effective accountants from the universities (the primary source of accountants).

The study uses semi-structured interviews to understand and extract the study problem and build the questionnaire; the final step is to analyse and interpret the questionnaire results based on structured interviews, dividing the research community into professors and market elements, business managers and university graduates.

The market has provided a negative evaluation of practical education. Reasons include a shortage of instructors with professional experience; curriculums that lack the topic of professional and ethical skills; and internships if provided, with unsatisfactory results. The study suggests accounting simulation labs as a reasonable substitution for the placement year (internship) if the labs are qualified and the internship results unsatisfactory.

This article is based on a multiregional research community, making results transferable to any country that faces a lack of professional accounting education. The applied evaluation method is capable of use by any other field in the business industry since accounting is part of this industry.

This paper investigates professional translation practice in Saudi Arabia with a particular focus on translation ethics. Following an examination of varying opinions and contentious concepts relating to translation, this paper suggests that Saudi Arabia should establish a code of ethics for translation services. It investigates the ethical challenges that translators encounter during their professional work and considers their responses to these challenges.

A quantitative methodology was adopted to collect data from forty participants. This self-completed survey uncovered 11 ethical dimensions that translators encounter during the translation process and the researchers used descriptive analysis to calculate the mean and standard deviation of their frequency and importance. Participants' responses to the multiple-choice questions were categorised as personal, professional ethics or sociopolitical activism, and their overall percentages calculated.

For all 11 dimensions, the mean scores fell in the mid-frequency range between 2.74 and 3.88, inferring that the respondents faced these ethical challenges neither particularly frequently nor infrequently. Regarding the importance rankings, the mean scores varied between 1.58 and 2.04, consistently lower than the experience frequency rankings, which indicates that these challenges were considered important regardless of their frequency. The majority (40.27%) related to professional notions of ethics, followed by personal ethics (35.22%) and sociopolitical and activist conceptions of ethics (24.14%), while less than 1% (0.37%) reflected mixed motivations.

The study's concept and methodology are both novel. The researchers believe that this is the first study to examine professional translation ethics in the Saudi context. Unlike most studies in this field, this study adopted a quantitative approach, thus calling for the development of an effective professional code of ethics for translators.

This paper is among the first case studies in developing countries that comprehensively investigate the historical evolution of a country's teacher professional development (TPD) system, the outcomes of the current TPD and the factors underlying the stagnation of TPD quality.

The authors collected data from three types of sources—documents, observations and interviews. Documents examined included the handbooks of the TPD program, handouts for teachers, training modules from TPD workshop sessions and research publications or reports on TPD programs in Indonesia introduced from the 1970s to 2018. The authors conducted formal interviews with trainers, education stakeholders and teachers who participated in recent TPD.

The findings indicate that, on paper, TPD initiatives in Indonesia have included some of the positive features of TPD highlighted in the literature. However, these factors have not been consistently included in the reforms rolled out over the decades, and, indeed, many of the less desirable features of those reforms have endured. The analysis also reveals the absence of four key factors in multiple TPD reforms that led to teachers' and other stakeholders' dissatisfaction with the TPD implementation. These include consideration of teachers' skills, background and capacities; relevance of training; feedback provided to teachers; and workshop follow-up.

The research indicates that the long-term issues of ineffectiveness of TPD in Indonesia are driven by the incoherence of different elements of the education system. This extends beyond the technical and operational elements of the TPD itself. The absence of a clear vision of the purposes of teacher development has created confusion and uncertainty for teachers.

Cambodia has one of the highest death rates for children under five years of age in Southeast Asia. The high mortality rate of children under five years of age, especially the neonate is 35 per 1,000 for the period zero to four years. There are no neonatal nursing standards of practice to guide nurses providing neonatal nursing care. Some general guidelines are currently being implemented for both doctors and nurses. The Minister for Health officially launched the Cambodian Council of Nurses’ Guideline for the Standard of Nursing Care in December 2015. In the absence of specific neonatal nursing standards of practice, the purpose of this paper is to develop the Neonatal Nursing Standard of Practice for Cambodia.

The Delphi technique was selected as being appropriate for this study. The snowball with purposive sampling was used. The identified experts were located across Cambodia so the e-Delphi approach was considered appropriate and applicable according to the study context. Four experts preferred to be interviewed face-to-face, while 16 experts were confident to use e-mail to respond to the questionnaire in Round 1. In total, 19 experts provided responses via e-mail to the Rounds 2 and 3 questionnaires.

A Standard for Neonatal Nursing Practice for Cambodia which consists of ten standards was found as a result of this study: assessment, nursing diagnosis, planning, implementation, evaluation, ethics, evidence-based practice and research, health teaching and health promotion, continuing education, and communication.

All items and sub-items achieved consensus as either being at the most significant level and therefore, could be key indicators for neonatal nursing standards of practice. The results of this study can be incorporated into a focused discussion led by the Nursing and Midwifery Bureau of the Ministry of Health to develop national standards of practice for neonatal nurses in Cambodia.

The purpose of this study is to empirically evaluate the impact of coercive pressure, normative pressure and mimetic pressure on digital transformation and benefits in the maritime shipping context.

The authors collect data from a survey of 119 shipping companies, shipping agencies, port corporations and shipping forwarders in Taiwan and apply a structural equation model to test the research hypotheses.

Four conclusions can be drawn: First, digital transformation mainly results from coercive pressure and mimetic pressure. Second, another positive and important source of pressure for shipping digital transformation is the fact that competitors are gradually undergoing digital transformation and have gained recognition from customers. Third, shipping professional organizations and association (e.g. IACS, IAPH, Baltic International Maritime Commission) must keep up with the trend toward digital transformation and put forward guidelines and recommendations that can be followed in order to lead the maritime shipping industry. Fourth, digital transformation has great potential to help deliver the benefits (i.e. improve efficiency, relationship with customers and sustainability).

This research explores the digital transformation of the shipping industry through the lens of institutional theory. The results show that digital transformation is mainly due to coercive pressure and mimetic pressure. Digital transformation has been found to bring benefits that can help shipping operators allocate their resources effectively, thereby increasing operational efficiency, improving relationships with customers and enhancing sustainability.

The work of internal auditors is relevant to their host entities' reporting processes; however, few researchers have examined how internal auditors’ competency and objectivity affect their resistance to pressure from host entities regarding their reports. Thus, the main objective of this study is to examine the influence of internal audit functions' (IAF) quality factors on chief audit executives' (CAEs) ability not to modify internal audit report.

This study uses data from the Global Internal Audit Common Body of Knowledge to investigate the relationship between IAF quality and auditor resistance to pressure related to changes in internal audit reports. IAF quality is calculated using a composite measure comprising four IAF quality components. Auditors' resistance is measured using the extent to which internal auditors experienced a situation wherein they were directed to modify a valid audit finding in a report.

The analyses provide evidence that CAEs experience, certification, training and objectivity were all significantly associated with resistance to pressure. In other words, a greater quality of IAF leads to a greater ability to resist pressure to change their reports.

Despite the statistically significant results that confirm the impact of IAF competence and objectivity on the resistance of CAEs to pressure, some other factors should be considered simultaneously in future research. In addition, the study sample contains 2,193 CAEs from different regions, environments, sectors and business areas. Focussing on a particular environment, sector or organisation size may generate different results.

The following practical implications are proposed: First, internal audit regulators will find this study helpful in formulating strategies for creating balanced relationships between CAEs and other authorities and users. Second, CAEs can be encouraged to undergo constant training and complete professional development (as required by the Institute of Internal Auditors [IIA] standard). Finally, it would be interesting to apply this study to a particular environment, sector and size.

This study builds on the limited research that investigates the relationship between IAFs’ quality and the resistance of CAEs to pressure. It extends Calven’s (2021) study that investigates the impact of adherence to the IIA's Core Principles on the likelihood of IAFs modifying valid audit findings. This study examines the influence of IAF quality factors on CAEs' ability not to modify internal audit report.