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To design a reduced‐order controller with loosing little accuracy.

Singular perturbation approach by quasi‐steady state approximation and by Matrix block diagonalization technique is used.

It is shown that few errors occur between the uncorrected and corrected solutions for the fast subsystems while a few errors occur between the two kinds of solutions for the slow subsystems. The uncorrected solution is admissible for most dynamics. If not, it is recommended that the corrected solution be used.

Proportional feedback control gain is obtained by Pole placement method, which may produce an unwanted overshoot in the response.

This paper shows that the corrected controller is successfully applied in the aircraft dynamics and control.

The aim of this paper is to propose a new coning correction algorithm, based on the singular perturbation technique, for the attitude update computation with non‐ideal angular rate information.

Unlike conventional coning correction algorithms, the new method uses angular rate two‐time scale model to construct the coning correction term of attitude update. In order to achieve balanced real/pseudo coning correction performance, the selection guidelines of the new algorithm parameters are established.

Performance of the new algorithm is evaluated by comparison with the conventional algorithm in no ideal sensors undergoing stochastic coning environments. The accuracy of attitude update can be improved effectively with reduced computational workload by using this new coning algorithm as compared with conventional ones.

The proposed coning correction algorithm can be implemented with angular rate sensors in UAV (unmanned aerial vehicle) and other aircrafts attitude estimation for navigation and control applications.

Singular perturbation is an effective method for structuring coning correction algorithm with filtered angular rate outputs in stochastic coning environments. The improved coning correction algorithm based on singular perturbations reduces the real and pseudo coning effects effectively as compared with conventional ones. It is proved to be valid for improvement of accuracy with reduced computations of the attitude update.

This paper aims to provide empirical evidence of the association between audit committee characteristics and internal audit quality through internal audit professionalization.

The investigation of the research question was based on 45 usable responses that were received from a survey of chief audit executives from firms listed on the Athens Stock Exchange and combined with publicly available information from annual reports.

The results indicate that audit committee characteristics (independence, diligence through frequent meetings and interaction with internal audit through valuation) influence internal audit professionalization. In addition, they demonstrate that internal audit professionalization is also influenced by CEO duality and firm’s external auditor.

The findings of this study have implications for audit committees wishing to improve their overall effectiveness, by identifying areas with substantial impact on internal audit quality. Moreover, regulators of corporate governance bodies can also benefit from the results to strengthen audit committee’s efficiency regarding internal audit function oversight.

The results add to the literature on the discussion of internal audit professionalization and complement the work of other researchers in the field of audit committee’s impact on internal audit quality/effectiveness. This study attempts to fill a gap in the literature on the effect of audit committee characteristics on internal audit professionalization, an element introduced from an institutional theory perspective.

This study aims to examine the impact of corporate governance (CG) on anti-corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it examines how board and audit committees’ characteristics affect the quantity and quality of anti-corruption disclosure.

Data from FTSE 100 firms, spanning the period from 2014 to 2020, were analysed using the regression of the Poisson fixed effect and GEE analyses.

The findings show that gender diversity, audit committee expertise and the independence of the audit committee are positively associated with both quantity and quality of anti-corruption disclosure. Notably, no statistically significant relationships were identified between anti-corruption disclosure and factors such as board size, role duality or board meetings.

The findings provide valuable insights for decision-makers and regulatory bodies, shedding light on the elements that compel UK companies to enhance their anti-corruption disclosure and governance protocols to alleviate corruption and propel efforts towards ethical behaviour.

This study makes a notable contribution to the sparse body of evidence by examining the influence of board and audit committee attributes on anti-corruption disclosure subsequent to the implementation of the UK Bribery Act in 2010. Specifically, to the best of the authors’ knowledge, this study assesses for the first time the impact of board and audit committee mechanisms on both the quantity and quality of anti-corruption disclosure.

The purpose of this paper is to explore the flow of Cu-water and Ag-water nanofluids past a vertical Riga plate. The plate is infinite in height and has zero normal wall flux through its surface. Influence of thermal radiation, slip, suction and chemical reaction on the flow characteristics are reported.

Non-dimensional forms of the flow governing equations are obtained by means of a set of similarity transformations. Numerical solution is obtained with the help of fourth-fifth-order Runge–Kutta–Fehlberg method with shooting procedure. Comparison of solution profiles of Cu-water and Ag-water nanofluids are presented graphically and with the help of tables. Influence of pertinent parameters on skin friction and heat transfer rate is also reported.

Results reveal that the skin friction coefficient is more prominent in the case of Ag-water nanofluid for an increase in thermal radiation and volume fraction. The role of suction and slip is to increase velocity but decrease the temperature in both nanofluids. Temperature and velocity of both nanofluids increase as volume fraction and thermal radiation values are augmented. Heat transport increases with thermal radiation. Region near the plate experiences rise in nanoparticle concentration with an increase in chemical reaction parameter.

A complete investigation of the modeled problem is addressed and the results of this paper are original.

This study aims to discover a practical and effective way to apply the quality cost concept in Strategic Cost Management (SCM) framework. The interaction of preventive, appraisal and failure (PAF) activities in a company's internal value chain will be the starting point of SCM implementation.

This study begins by establishing value chain and quality costs as the scope of conceptual analysis. Discussions on the interrelationships between activities, quality and costs were gathered to clarify conceptual and practical gaps in the scope of the study. The PAF quality cost model is applied to find viable, practical solutions. The costs of activities will serve as performance indicators.

The PAF quality cost model depicts opportunities to lower costs and increase profit in a business simultaneously; current poor quality costs are the benchmark. Identifying PAF activities and costs in the business value chain and linking it with others is crucial in evaluating SCM applications. These linkages will generate a Quality Cost Chain (QCC). The leading indicator of improvement is a higher ratio between new possible failure costs (FC) and the combination of prevention and appraisal costs (PAC) than the current value, followed by a lower total quality cost (TQC). The subsequent attention is a lower ratio between the appraisal cost (AC) and prevention cost (PC). Mathematically, for assessing the operability of new quality-related activities, ΔPAC_new < ΔFC_new, TQC_new < TQC_current, (FC/PC)_new>(FC/PC)_current and (AC/PC)_new<(AC/PC)_current are proposed as feasible conditional-quantitative improvement criteria.

This study only discusses the relationship between quality costs and activities related to quality management in the PAF quality cost model, not cost behavior. This limitation opens up opportunities for future research that intends to link QCC with cost behavior in the context of managerial accounting and Strategic Cost Management. The use of QCC in certain industrial areas is the next research opportunity. The variety of PAF activities this study addresses originates from a wide range of industrial sectors; QCC research by sector may produce unique industrial quality cost phenomena.

QCC will make it easier for managers to evaluate how strategically their departments or activities contribute to quality costs at the departmental or organizational level, as well as to effectively and efficiently improve quality cost performance.

The quality-related activity and quality cost issues are still rarely treated as subjects of research studies in the field of Strategic Cost Management. Even so, the discussion tends to be very broad, complex and difficult to apply. This study combines a simple diagrammatic and mathematical approach to simplify the discussion and, at the same time, manage the value of strategic quality management.

Focusing on the quality of teaching and learning, this study aims to explore the perceptions of accountancy students in two emerging UK Higher Education Institutions (HEIs) of the quality of their learning experiences and the impact of these experiences on generic skills development.

A questionnaire survey was used to collect the data. OLS regression was used to test the hypothesis regarding the impact of student learning experiences (lecturer ability, assessment and curriculum) on generic skills development.

Students value the lecturer as the most important determinant of the quality of their experience. They rated their assessment programme very positively, and the curriculum suggests that students tend to experience a deep blended approach to learning. They also felt that they acquired a wide range of soft competency skills such as those associated with research, critical thinking and time management. Multivariate findings indicate that lecturer ability and curriculum contribute significantly and positively to generic skills development.

The study provides a benchmark for international accounting and business educators in any efforts to assess the efficacy of HE delivery since the pandemic. By implication, it enables the identification of enhancements to the previous character of delivery and hence offers the means to direct improvements to the student experience. Such improvements can then be seen in the National Student Survey (NSS) scores, thereby positively contributing to the next Teaching Excellence Framework. Additionally, such tangible enhancements in NSS scores may be advantageous to HEIs, in the UK and other Western countries, in their efforts to recruit international students on whom they place great reliance for increased revenue, to their international business education programmes.

This study addresses the research gap surrounding the link between teaching and learning approaches in accounting and the development of generic skills. Furthermore, acknowledging that the COVID-19 pandemic with its imposed structural change in the HE teaching and learning environment ushered in a new model of curriculum delivery, this study reflects on the pre-COVID-19 scenario and gathers student perceptions of their teaching and learning experiences before the changes necessitated by lockdowns. It therefore brings the opportunity to anchor future research exploring the post-COVID-19 environment and secure comparative analyses.

This study aims to explore the perceptions of accountancy students on the use of technology, blended learning and flipped classroom in two emerging UK higher education institutions (HEIs).

The primary data for the study were collected using a questionnaire survey and descriptively analysed.

The findings revealed that there is some use of technology in terms of the Blackboard and PowerPoint presentations but blogs and wikis have very limited use. An aspect that does not seem to be integrated fully yet is the use of blended technology and a flipped classroom.

The study findings offer a picture of how technology, blended learning and the flipped classroom technique were utilised with accountancy students prior to the coronavirus disease 2019 (COVID-19) pandemic. This information is valuable for accounting educators and by extension to other aspects of business studies disciplines in providing a comparison between the pre-COVID-19 scenario and the current one and thus enabling an evaluation of advancement in the application of these teaching strategies as a result of the pressure imposed by social distancing. Such intelligence will facilitate the identification of areas where enhancing learning outcomes has been possible and point to opportunities for improved student experience.

Where COVID-19 brought about significant structural change in teaching and learning in the HE environment, this study represents a pre-COVID-19 consideration of student perceptions on blended learning and flipped classroom. This study thus has the potential to anchor future relevant studies that consider the post-COVID-19 environment.

In recent years, the partially averaged Navier–Stokes (PANS) methodology has earned acceptability as a viable scale-resolving bridging method of turbulence. To further enhance its capabilities, especially for simulating separated flows past bluff bodies, this paper aims to combine PANS with a non-linear eddy viscosity model (NLEVM).

The authors first extract a PANS closure model using the Shih’s quadratic eddy viscosity closure model [originally proposed for Reynolds-averaged Navier–Stokes (RANS) paradigm (Shih et al., 1993)]. Subsequently, they perform an extensive evaluation of the combination (PANS + NLEVM).

The NLEVM + PANS combination shows promising result in terms of reduction of the anisotropy tensor when the filter parameter (f_k) is reduced. Further, the influence of PANS filter parameter f on the magnitude and orientation of the non-linear part of the stress tensor is closely scrutinized. Evaluation of the NLEVM + PANS combination is subsequently performed for flow past a square cylinder at Reynolds number of 22,000. The results show that for the same level of reduction in f_k, the PANS + NLEVM methodology releases significantly more scales of motion and unsteadiness as compared to the traditional linear eddy viscosity model (LEVM) of Boussinesq (PANS + LEVM). The authors further demonstrate that with this enhanced ability the NLEVM + PANS combination shows much-improved predictions of almost all the mean quantities compared to those observed in simulations using LEVM + PANS.

Based on these results, the authors propose the NLEVM + PANS combination as a more potent methodology for reliable prediction of highly separated flow fields.

Combination of a quadratic eddy viscosity closure model with PANS framework for simulating flow past bluff bodies.

This study aims to explore the influence of internal audit (IA) reporting lines and the implementation of IA recommendations (IMPLEMENT) on financial reporting quality (FRQ).

Data were obtained from the annual reports of 201 UK listed companies, and also from survey questionnaires completed by the chief audit executives working within those companies. Two measures are used as proxies of FRQ: abnormal accruals and accrual quality.

Findings indicate that when IA reports directly to the audit committee (AC), there is a significant positive influence upon FRQ. Conversely, when IA reports to the chief executive officer (CEO) or chief financial officer (CFO), there is a negative impact on FRQ. It is further shown by the results that lower income-increasing accruals are evident when there is greater IMPLEMENT, thereby showing an accompanying positive influence on FRQ. Moreover, the results indicate that greater adoption of such recommendations is also associated with internal reporting lines, i.e. when IA reports directly to the AC, FRQ results improved.

These findings contribute to the literature in the field of IA reporting, by introducing new insights regarding reporting lines and IMPLEMENT, and the influence of these on FRQ, and by establishing those insights through empirical work undertaken in the UK where little research on this issue has been reported.