One-Ki Daniel Lee, Ramakrishna Ayyagari, Farzaneh Nasirian and Mohsen Ahmadian
The rapid growth of artificial intelligence (AI)-based voice-assistant systems (VASs) has created many opportunities for individuals to use VASs for various purposes in their…
Abstract
Purpose
The rapid growth of artificial intelligence (AI)-based voice-assistant systems (VASs) has created many opportunities for individuals to use VASs for various purposes in their daily lives. However, traditional quality success factors, such as information quality and system quality, may not be sufficient in explaining the adoption and use of AI-based VASs. This study aims to propose interaction quality as an additional, yet more important quality measure that leads to trust in an AI-based VAS and its adoption.
Design/methodology/approach
The authors propose a research model that highlights the importance of interaction quality and trust as underlying mechanisms in the adoption of AI-based VASs. Based on survey methodology and data from 221 respondents, the proposed research model is tested with a partial least squares approach.
Findings
The results suggest that interaction quality and trust are critical factors influencing the adoption of AI-based VASs. The findings also indicate that the impacts of traditional quality factors (i.e. information quality and system quality) occur through interaction quality in the context of AI-based VASs.
Originality/value
This research adds interaction quality as a new quality factor to the traditional quality factors in the information systems success model. Further, given the interactive nature of VASs, the authors use social response theory to explain the importance of the trust mechanism when individuals interact with AI-based VASs.
Contribution to Impact
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Ghassem Blue, Masoumeh Chahrdahcheriki, Zabihollah Rezaee and Mohsen Khotanlou
This study aims to present a model for detecting and predicting creative accounting in companies listed on the Tehran Stock Exchange (TSE).
Abstract
Purpose
This study aims to present a model for detecting and predicting creative accounting in companies listed on the Tehran Stock Exchange (TSE).
Design/methodology/approach
The authors conduct this research in three stages. First, the authors review the literature to determine the dimensions, components, indicators and techniques of creative accounting. Second, the authors conduct semi-structured interviews with experts using the fuzzy Delphi technique to obtain screening and reach a consensus. Finally, the authors develop a model to predict creative accounting by classifying the financial statements of the sample companies into two groups based on the use or non-use of creative accounting techniques, measuring the indicators determined in the previous stage, running various machine learning algorithms and choosing the superior algorithm.
Findings
The results indicate the usefulness of accounting information for detecting and predicting creative accounting and the relevance of several financial attributes as important predictors. The results also indicate the superiority of extremely randomized trees over other algorithms in predicting creative accounting and suggest that the primary purpose of creative accounting in Iran is earnings management. Contrary to the political cost hypothesis, large Iranian companies use creative accounting to inflate profits.
Research limitations/implications
The present research also has several limitations that must be considered, and caution must be exercised in interpreting and generalizing the findings as specified in the revised manuscript.
Practical implications
This study’s implications are significant for policymakers, standard-setters and practitioners. By recognizing the detrimental effects of creative accounting on financial transparency within companies, policymakers can address existing gaps in accounting standards to minimize the potential for earnings manipulation. Consequently, strengthening internal and external mechanisms related to a firm’s financial performance becomes achievable. The study provides evidence of the need for audit firms to recognize the importance of creative accounting and consider creative accounting in their audit plans to prevent insufficient or even misleading disclosure by companies that extensively use creative accounting practices in their financial reporting. Moreover, knowledge of creative accounting techniques can help auditors assess audit and detection risks and serve as a valuable guide for reducing audit costs and improving audit quality.
Social implications
Given that creative accounting practices distort the true or real accounting results, curbing creative accounting practices reduces corporate failures and could lead to the reduction of job losses and other social consequences.
Originality/value
This study uses a unique database in Iran to determine a model for predicting creative accounting using a mixed-method methodology, qualitative and quantitative, to identify creative accounting techniques and run various machine learning algorithms.
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SeyedAhmad SeyedAlinaghi, Behnam Farhoudi, Elnaz Shahmohamadi, Mehrnaz Rasoolinejad, Maliheh Hasannezhad, Mohammad Rasool Rashidi, Omid Dadras, Ali Moradi, Zohal Parmoon, Hooman Ebrahimi and Ali Asadollahi-Amin
Hepatitis C is one of the major health issues in both developed and developing countries. Hepatitis C virus (HCV) infection is more common in prisoners than in the general…
Abstract
Purpose
Hepatitis C is one of the major health issues in both developed and developing countries. Hepatitis C virus (HCV) infection is more common in prisoners than in the general population. The purpose of this study was to determine the prevalence of HCV and its associated risk factors in Iranian male prisoners in Tehran.
Design/methodology/approach
In this cross-sectional study, the authors investigated the frequency and risk factors of hepatitis C infection among male prisoners in the Great Tehran Prison. Information on risk factors including the length of imprisonment, previous history of imprisonment, history of drug injection, history of tattooing, history of piercing, history of high-risk sex and family history of hepatitis C were extracted from patients’ records. To evaluate HCV status, blood samples were collected and tested.
Findings
In this study, 179 participants were included. Nine participants (5.0%, 95% CI, 2.3-9.3) were positive for hepatitis C. HCV infection was not significantly associated with age, marital status, education, previous history of imprisonment, length of imprisonment, piercing and high-risk sex; however, there was a significant association between a history of tattooing and a history of injecting drug use and Hepatitis C.
Originality/value
The prevalence of hepatitis C among male prisoners in Great Tehran Prison was 5% in this study, similar to recent studies on prisoners in Tehran. A history of drug injections as well as tattooing were the most important risk factors for hepatitis C in male prisoners.
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Ramgy Pararajasingam, Anuradha Samarajeewa Waidyasekara and Hasith Chathuranga Victar
Construction material management plays a significant role in achieving successful project delivery of a construction project. However, ineffective material management is a…
Abstract
Purpose
Construction material management plays a significant role in achieving successful project delivery of a construction project. However, ineffective material management is a critical issue in the construction industry, especially in developing economies, of which Sri Lanka is not an exception. Therefore, this study aims to focus on exploring the causes of ineffective material management practices in civil engineering construction projects in Sri Lanka and their impact on successful project delivery.
Design/methodology/approach
Furthermore, the literature findings were validated through the preliminary survey. Subsequently, a quantitative research approach was adopted to pursue the research aim. Questionnaire responses were obtained from 215 construction professionals in civil engineering projects who were selected using the judgemental and snowball sampling techniques. Collected data were analysed through Statistical Package for the Social Sciences (SPSS) V26 and Microsoft Excel 2016.
Findings
Moreover, the study revealed that material price fluctuation, shortage of material in the market, delay in material procurement, inadequate planning and delays in material delivery are the most frequent causes of ineffective material management in civil engineering projects. In addition, it was evidenced that most ineffective material management practices cause both time and cost overruns in civil engineering construction projects. Most respondents emphasized inadequate planning, inadequate qualified and experienced staff, lack of supervision and lack of leadership as the causes for both time and cost overruns.
Originality/value
The study was concluded by proposing strategies for effective material management. Education/training/enlightenment of staff in charge of materials management, use of software like Microsoft Project, Primavera and similar software to eliminate manual errors in material management, and providing clear specifications to suppliers were the most agreed strategies for effective material management in civil engineering construction projects.
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Laura Kauppinen, Petteri Annunen and Harri Haapasalo
Industrialized construction has brought about expectations of improved productivity in the construction industry. However, the lack of a commonly accepted definition has created…
Abstract
Purpose
Industrialized construction has brought about expectations of improved productivity in the construction industry. However, the lack of a commonly accepted definition has created confusion regarding the types of development covered by the industrialized construction umbrella. These inconsistent definitions convoluted the discussion on this phenomenon. This study aims to clarify the definition of industrialized construction through a systematic literature review.
Design/methodology/approach
This systematic literature review was conducted according to PRISMA principles. Records were gathered from Scopus and Web of Science. Following the scientometric analysis, content analysis was conducted according to the template analysis approach.
Findings
The analysis of 121 articles revealed four main themes related to industrialized construction: 1) the construction concept, 2) construction methodologies, 3) systematization, rationalization and automatization and 4) societal and industrial change processes. Definitions of industrialized construction can be analyzed with seven clusters: 1) prefabrication, 2) standardization, 3) sector, 4) integration, 5) manufacturing practices, 6) technological investment and 7) none. Based on the content analysis, the proposed definition is: industrialized construction is the adoption of practices that minimize project-specific work in construction from the start of the design to the end of the building’s life cycle.
Originality/value
This study proposes a definition for industrialized construction following content analysis of broadly sampled literature. The proposed definition can provide a basis on which developments in the construction industry can be reflected.