Search results

1 – 3 of 3
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 1 April 1995

Doo Ho Lee and Byung Man Kwak

A shape design sensitivity analysis (SDSA) oftwo‐dimensional transient heat diffusion problems is proposed based onthe BIE formulation. The adjoint variable method is used by…

92

Abstract

A shape design sensitivity analysis (SDSA) of two‐dimensional transient heat diffusion problems is proposed based on the BIE formulation. The adjoint variable method is used by using the Ionescu—Cazimir integral identity. The procedure is checked against the analytical solution in the case of a rod example, and by numerical comparisons with the finite differencing for a rectangular block under thermal shock and a plunger model. An optimal design problem is then formulated for the plunger and solved to obtain a realistic shape.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 5 no. 4
Type: Research Article
ISSN: 0961-5539

Keywords

Abstract

Details

Organized Labor and Civil Society for Multiculturalism: A Solidarity Success Story from South Korea
Type: Book
ISBN: 978-1-83982-388-6

Access Restricted. View access options
Article
Publication date: 24 October 2019

Hsiao-Tang Hsu and Sarfraz Khan

The purpose of this paper is to investigate the roles of chief accounting officer (CAO) on the efficiency of auditing process and to empirically examine the association between…

639

Abstract

Purpose

The purpose of this paper is to investigate the roles of chief accounting officer (CAO) on the efficiency of auditing process and to empirically examine the association between separate CAO appointment and audit report lag (ARL).

Design/methodology/approach

This study employs firms listed in the US market from 2004 to 2012. The firm year having a CAO who does not simultaneously take other executive position is specifically identified. Firm years with job titles similar to CAO, such as chief accounting executive, vice president of accounting or corporate accounting executive, are categorized into the CAO group.

Findings

The presence of a separate CAO significantly reduces ARL. With the appointment of a new auditor, the presence of a separate CAO is associated with lower ARL, suggesting the moderating effect of separate CAOs on the relationship between auditor change and audit delay.

Practical implications

This study shows the importance of CAO, an executive who is specifically responsible for carrying out accounting functions. The findings suggesting the positive effects of separate CAO on external audit process and the timeliness of information should be of interest to firms, financial reporting users, auditors and regulators.

Originality/value

While few studies address CAO-related issues, the roles of a CAO are not widely explored and how a separate CAO affects external audit process remains an open question. This study fills this gap and further documents the contribution of separate CAO in external audit work to enrich literature in executive roles and audit efficiency at the same time.

Details

Asian Review of Accounting, vol. 27 no. 4
Type: Research Article
ISSN: 1321-7348

Keywords

1 – 3 of 3
Per page
102050