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Article
Publication date: 3 December 2021

Manale Abdo, Khalil Feghali and Mona Akram Zgheib

This paper aims to assess the influence of emotional intelligence (EI) on the perceived internal control performance in the Lebanese companies.

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Abstract

Purpose

This paper aims to assess the influence of emotional intelligence (EI) on the perceived internal control performance in the Lebanese companies.

Design/methodology/approach

The goal of this study is to decide whether there is a connection between “emotional intelligence” and perceived efficacy of “internal control” in Lebanese organizations. For the benefit and purpose of this research, a quantitative methodology will be applied. The data was collected by the use of self-directed and pre-coded questionnaires to test hypotheses made, making it a deductive research.

Findings

The findings showed that the personality traits of the members of the audit team play a key role in cultivating a control climate that is more conducive to effective control. Moreover, personality traits were key in boosting trust and openness in communication that can be seen as antecedents to having a system where all key auditing professionals within the organization can cooperate to boost the effectiveness of the internal control framework. These personality traits amplified the impact of the EI of audit manager on the overall effectiveness of the COSO framework, thus leading to improved efficiency of internal controls.

Research limitations/implications

The exploratory aspect of this study have shown results that are general but create a basis for future comprehensive researches. This study was limited to a relatively small sample, due to the small size of Lebanon and due to the Pandemic that has limited our access to more data. This research did not regulate other relevant variables such as gender, experience, educational level and age. Nevertheless, the importance of the findings is they ascertain that internal control is not a rigid technical function that is primarily concerned with accounting and financial disciplines, rather it extends to organizational psychology and behavior.

Practical implications

The practical implication of studying EM and personality in Lebanese organizations is to describe and understand how it affects the effectiveness of the internal control and thus the survival of the organization. When organizations are aware of such a strong impact, they will try to increase their maturity level in this regard and further seeks more efforts in tackling the EI aspect. As a summary, the practical implication of this paper is to understand how all those variables affect the effectiveness of the internal control and thus the survival of the organization.

Social implications

The subject of this study consists of many human-related aspects such as personality and human behavior. Once these elements are combined with the internal control framework, it will have an added value at the social level by enhancing the behavior of people and their perception of others' emotions and oneself emotions, in addition to improving their performance which reflects on enhancing the overall organizational performance. Studying EI allows to understand and manage emotions in order to create positive social interactions. The benefits of EI are vast in terms of personal, academic and professional success.

Originality/value

Due to the lack of research on this topic, this research will contribute to explore the field. Future studies will benefit from this analysis while using a larger sample. Future work should aim to include not only auditors but all staff of the company. Further research is required to decide whether the results of this analysis are generalized across various positions and industries and to determine whether EI is the only influential aspect involving a significant number of social interactions. In addition, this article can be used as a basis for the implementation of internal control with a COSO framework that involves the EQ of everyone in the organization.

Details

Asian Journal of Accounting Research, vol. 7 no. 2
Type: Research Article
ISSN: 2443-4175

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Article
Publication date: 30 January 2025

Sandra Khalil

This study aims to examine auditors’ perceptions of the changes in audit processes, fees, salaries and trainings during the Lebanese multidimensional crisis. The aim is to…

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Abstract

Purpose

This study aims to examine auditors’ perceptions of the changes in audit processes, fees, salaries and trainings during the Lebanese multidimensional crisis. The aim is to understand how going concern assessments were affected by the distortions imposed by the crisis.

Design/methodology/approach

Data was collected through a survey distributed among auditors at Big 4 audit firms in Lebanon during the crisis. The questionnaire, inspired by prior desk study research, aims to empirically assess auditors’ attitudes toward the variances in audit operations during the crisis and their implications on going concern assessments. This study uses the structural equation modeling (SEM) technique to develop and assess the research model.

Findings

The findings reveal notable changes in audit processes, fees, salaries and training programs during the crisis. SEM results highlight the association between the crisis-driven changes in audit procedures, fees and salaries and the increased uncertainty in issuing going concern assessments.

Practical implications

This study provides recommendations for both the auditing industry and regulatory bodies to ensure audit firms are prepared to face crises that might disrupt their work. Recommendations include the initiation of crisis management training programs, investments in technology solutions, the establishment of a protocol in response to crisis and the adoption of flexible yet reliable audit procedure to accommodate for the challenges of the crisis.

Originality/value

The originality of this study emanates from its adoption of a novel survey to assess a conceptual model that has not been empirically tested in earlier studies. The model examines changes in audit operations during the Lebanese crisis and their implications on going concern assessments, a context that has received little attention in the literature.

Details

Managerial Auditing Journal, vol. 40 no. 3
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 20 September 2022

Vassiliki Demetracopoulou, William J. O'Brien, Nabeel Khwaja, Jeffrey Feghaly and Mounir El Asmar

Over the last three decades, construction projects have increasingly been delivered through alternative delivery methods. As a result, many owners have a range of delivery methods…

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Abstract

Purpose

Over the last three decades, construction projects have increasingly been delivered through alternative delivery methods. As a result, many owners have a range of delivery methods to choose from and aim to use the right one for each of their projects. Researchers have developed several tools and decision-support processes to facilitate this selection procedure. The purpose of this study is to review and discuss differences and common themes across selection tools developed by academic researchers and project owners.

Design/methodology/approach

The study reviews prominent selection processes and tools used for infrastructure projects by conducting an in-depth literature review and using the content analysis method to elicit findings on the methodologies and criteria presented in the literature.

Findings

This study presents three principal findings. First, findings show three common themes emerge within the selection criteria—characteristics, goals and risks. Second, while academic studies most commonly suggest employing multi-attribute analysis, this study reveals that, in practice, selection tools most frequently employ a staged or gated evaluation based on the type of criteria and their importance to the decision. Finally, this review further highlights the importance of institutional context in decision-making.

Originality/value

This work contributes to the body of knowledge by providing guidance to practitioners and opening new directions for researchers around the way selection criteria are categorized in the relevant literature and the institutional context considerations when structuring or evaluating a selection process or tool.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 1
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 6 November 2019

Jeffrey Feghaly, Mounir El Asmar, Samuel Ariaratnam and Wylie Bearup

The purpose of this paper is to identify key project delivery method selection factors to assist water industry decision-makers in selecting the most appropriate delivery method…

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Abstract

Purpose

The purpose of this paper is to identify key project delivery method selection factors to assist water industry decision-makers in selecting the most appropriate delivery method for their water treatment plant projects.

Design/methodology/approach

The selection factors were identified by compiling and validating key project delivery selection factors across various industries through an extensive literature review and two industry expert workshops. This resulted in the development of a web-based decision-support tool to facilitate project delivery method selection within the water industry.

Findings

The research effort led to the identification of 13 key project delivery method selection factors (seven primary factors and six secondary factors) for water treatment plant projects. These factors were utilized to develop EXPRSS-TP, a pioneering web-based project delivery method decision-support tool for the water industry.

Practical implications

A project delivery method selection process is typically an informal process that may range from days to weeks at a time. Based on this work, the assessment can now be completed in about one hour and provides decision-makers with the most favorable delivery method for their project. And with the new tool that encompasses the new knowledge, not only is the decision reached at an accelerated pace, EXPRSS-TP also documents the entire selection process, allowing for a written and retained record of this key decision and its procedure.

Originality/value

This paper contributes to the exisiting body of knowledge by identifying key project delivery selection factors across numerous industries, assessing and combining them, and finally incorporating them into one comprehensive process. EXPRSS-TP improves the traditional project delivery method selection process and provides evidence-based project delivery method selection recommendations.

Details

Engineering, Construction and Architectural Management, vol. 27 no. 4
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 17 September 2024

Ghiwa Assaf and Rayan H. Assaad

Project bundling is an innovative practice that groups or bundles several infrastructure projects into a single contract. While project bundling has various benefits, agencies are…

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Abstract

Purpose

Project bundling is an innovative practice that groups or bundles several infrastructure projects into a single contract. While project bundling has various benefits, agencies are facing some challenges when bundling their projects, including properly assessing the feasibility (or infeasibility) of project delivery methods (PDMs) of interest. More specifically, project owners face the challenge of properly selecting between traditional and alternative PDMs for their bundled projects. Although some research efforts were devoted to providing guidelines in relation to different aspects related to project bundling, no previous study was conducted to help project owners performing PDMs-related feasibility analysis for bundled projects, which differ from normal, singly delivered projects. To fill this knowledge gap, this paper develops a decision-support tool that assists agencies in deciding whether they should select a traditional or alternative PDM (i.e. whether to go with the Design-Bid-Build (DBB) PDM or not) for their bundled projects.

Design/methodology/approach

An analytical methodology comprised of four main steps was followed in this paper. First, an expert survey was developed and distributed to industry experts to quantify the importance of 25 project bundling objectives. Second, principal component analysis was used to determine the weights for the different project bundling objectives. Third, a series of statistical tests was implemented to identify different feasibility tiers. Fourth, a user-friendly decision-support tool was developed, and its capabilities were demonstrated.

Findings

The results showed that six tiers exist to classify the feasibility (or infeasibility) of traditional PDMs (i.e. the DBB method) for bundled projects. The research outcomes have also reflected that the following five project bundling objectives contribute the most to making traditional PDMs (i.e. the DBB method) more feasible for bundled projects: (1) Having well-defined design features; (2) Requiring prior knowledge or experience with similar project size and scope; (3) Completing the overall project on schedule; (4) Keeping rate of expenditures within cash flow plan; and (5) Acquiring specific legislative, regulatory and jurisdictional requirements early on.

Originality/value

This research adds to the body of knowledge by equipping agencies and project owners with a decision-support system that helps them identify whether traditional or alternative PDMs are more appropriate for the specific objectives of their bundling program(s). By making the right PDM decision, project owners can enhance their bundling practices (especially in relation to the PDM proper selection) and ultimately the performance of their bundled projects.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

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Book part
Publication date: 9 October 2019

Yusuf Sidani

Abstract

Details

A Spring Aborted
Type: Book
ISBN: 978-1-78756-666-8

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Article
Publication date: 29 January 2024

Margarida Rodrigues, Rui Silva, Ana Pinto Borges, Mário Franco and Cidália Oliveira

This study aims to address a systematic literature review (SLR) using bibliometrics on the relationship between academic integrity and artificial intelligence (AI), to bridge the…

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Abstract

Purpose

This study aims to address a systematic literature review (SLR) using bibliometrics on the relationship between academic integrity and artificial intelligence (AI), to bridge the scattering of literature on this topic, given the challenge and opportunity for the educational and academic community.

Design/methodology/approach

This review highlights the enormous social influence of COVID-19 by mapping the extensive yet distinct and fragmented literature in AI and academic integrity fields. Based on 163 publications from the Web of Science, this paper offers a framework summarising the balance between AI and academic integrity.

Findings

With the rapid advancement of technology, AI tools have exponentially developed that threaten to destroy students' academic integrity in higher education. Despite this significant interest, there is a dearth of academic literature on how AI can help in academic integrity. Therefore, this paper distinguishes two significant thematical patterns: academic integrity and negative predictors of academic integrity.

Practical implications

This study also presents several contributions by showing that tools associated with AI can act as detectors of students who plagiarise. That is, they can be useful in identifying students with fraudulent behaviour. Therefore, it will require a combined effort of public, private academic and educational institutions and the society with affordable policies.

Originality/value

This study proposes a new, innovative framework summarising the balance between AI and academic integrity.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

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Article
Publication date: 17 March 2023

Yulianti Yulianti, Mohammad Wahyudin Zarkasyi, Harry Suharman and Roebiandini Soemantri

This study aims to examine the effect of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through…

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Abstract

Purpose

This study aims to examine the effect of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through reduced audit quality behaviors.

Design/methodology/approach

The analysis unit is the internal auditor in internal control unit at state Islamic religious higher education in Indonesia. Data processing used covariance-based structural equation modeling using Lisrel Software and the Sobel test to verify the direct and indirect effects.

Findings

This study found empirical evidence that professional commitment and emotional intelligence positively impact the ability to detect fraud. Commitment to ethics and emotional intelligence has a negative effect on reduced audit quality behaviors. Furthermore, this study also provides that commitment to ethics and emotional intelligence indirectly impacts on the ability to detect fraud through reduced audit quality behaviors.

Practical implications

The organization periodically monitors auditors’ behaviors, especially reduced audit quality behaviors, during the audit process and encourages regulators to formulate policies related to increasing the ability to detect fraud.

Originality/value

This study provides knowledge regarding the driving force of internal auditors to mitigate reduced audit quality behaviors and increase the ability to detect fraud.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 3
Type: Research Article
ISSN: 1759-0817

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Article
Publication date: 14 October 2020

Gonçalo Paiva Dias

The empirical research of e-government at the local level has been the subject of many studies in the last two decades. The evidence collected by those studies constitutes a…

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Abstract

Purpose

The empirical research of e-government at the local level has been the subject of many studies in the last two decades. The evidence collected by those studies constitutes a relevant opportunity toward the development of a theory of local e-government implementation. However, several synthesis efforts are needed before such a theory can be developed. The purpose of this article is to contribute to that endeavor by proposing an empirical model of the determinants of e-government implementation by local governments.

Design/methodology/approach

The empirical model results from the systematic revision of 59 primary studies published in scientific journals, between 2002 and 2018. As a starting point, a conceptual map relating concepts such as readiness, diffusion, adoption, implementation and institutionalization is presented.

Findings

There is a common set of determinants that explains local e-government implementation in general, and three other sets of determinants that contribute to differentiate each one of three e-government dimensions: e-participation, e-transparency and e-services.

Research limitations/implications

Because it was found that different determinants are associated with different e-government dimensions, future empirical studies should differentiate between those dimensions when studying local government.

Originality/value

This is the first study to attempt a synthesis effort on the determinants of e-government implementation by local governments.

Details

Online Information Review, vol. 44 no. 7
Type: Research Article
ISSN: 1468-4527

Keywords

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