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Article
Publication date: 22 June 2012

P.K. Spathis and E. Papastergiadis

The purpose of this paper is to study of the effect of carboxylic acids additions to the anodising bath on the subsequent corrosion and stress corrosion cracking (SCC) tendencies…

237

Abstract

Purpose

The purpose of this paper is to study of the effect of carboxylic acids additions to the anodising bath on the subsequent corrosion and stress corrosion cracking (SCC) tendencies of anodised 1050 Al‐Alloy in 3M NaCl solution.

Design/methodology/approach

The study was carried out using SCC tests and electrochemical cyclic potentiodynamic measurements at a high or a slow scan rates. The anodic coatings were prepared electrolytically in a bath of 4 M H2SO4, with and without additions of 0.015 M oxalic, malonic, tartaric, maleic, or citric acids. The consequent thicknesses and packing densities of the coatings were measured.

Findings

The SCC behaviour was found to vary with both anodising conditions and stress level. The addition of carboxylic acids in the anodising bath increased the protective properties of the coating. In corrosion conditions without stress, the addition of the carboxylic acids decreased the susceptibility to pitting corrosion, the effect depending on the presence or absence of corrosion products. The addition of the carboxylic acids during anodising leads to the formation of less porous and more compact oxide layers and increases the anticorrosive properties of the coatings. The benefits were most pronounced for the coating prepared in the presence of maleic acid.

Research limitations/implications

The belief that the effect of carboxylic acids on the corrosion and SCC behaviour of Al‐Alloys is due to the absorption of these compounds on the metal surface and the formation of complexes on it, depending on the structure and carbonic chain of these compounds, remains yet to be confirmed.

Practical implications

Anodic coatings prepared in an electrolytic bath containing carboxylic acids can be used for the protection of aluminium alloys against corrosion.

Originality/value

The paper provides information regarding the improvement of the anticorrosive properties of electrolytically prepared anodic coatings on aluminium alloys.

Details

Anti-Corrosion Methods and Materials, vol. 59 no. 4
Type: Research Article
ISSN: 0003-5599

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Book part
Publication date: 28 September 2015

Arief Rahman

Citizens are substantial stakeholders in every e-government system, thus their willingness to use and ability to access the system are critical. Unequal access and information and…

Abstract

Citizens are substantial stakeholders in every e-government system, thus their willingness to use and ability to access the system are critical. Unequal access and information and communication technology usage, which is known as digital divide, however has been identified as one of the major obstacles to the implementation of e-government system. As digital divide inhibits citizen’s acceptance to e-government, it should be overcome despite the lack of deep theoretical understanding on this issue. This research aimed to investigate the digital divide and its direct impact on e-government system success of local governments in Indonesia as well as indirect impact through the mediation role of trust. In order to get a comprehensive understanding of digital divide, this study introduced a new type of digital divide, the innovativeness divide.

The research problems were approached by applying two-stage sequential mixed method research approach comprising of both qualitative and quantitative studies. In the first phase, an initial research model was proposed based on a literature review. Semi-structured interview with 12 users of e-government systems was then conducted to explore and enhance this initial research model. Data collected in this phase were analyzed with a two-stage content analysis approach and the initial model was then amended based on the findings. As a result, a comprehensive research model with 16 hypotheses was proposed for examination in the second phase.

In the second phase, quantitative method was applied. A questionnaire was developed based on findings in the first phase. A pilot study was conducted to refine the questionnaire, which was then distributed in a national survey resulting in 237 useable responses. Data collected in this phase were analyzed using Partial Least Square based Structural Equation Modeling.

The results of quantitative analysis confirmed 13 hypotheses. All direct influences of the variables of digital divide on e-government system success were supported. The mediating effects of trust in e-government in the relationship between capability divide and e-government system success as well as in the relationship between innovativeness divide and e-government system success were supported, but was rejected in the relationship between access divide and e-government system success. Furthermore, the results supported the moderating effects of demographic variables of age, residential place, and education.

This research has both theoretical and practical contributions. The study contributes to the developments of literature on digital divide and e-government by providing a more comprehensive framework, and also to the implementation of e-government by local governments and the improvement of e-government Readiness Index of Indonesia.

Details

E-Services Adoption: Processes by Firms in Developing Nations
Type: Book
ISBN: 978-1-78560-325-9

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Book part
Publication date: 27 November 2020

Arthur Seakhoa-King, Marcjanna M Augustyn and Peter Mason

Free Access. Free Access

Abstract

Details

Tourism Destination Quality
Type: Book
ISBN: 978-1-83909-558-0

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Article
Publication date: 1 December 2006

Constantinos Caramanis and Charalambos Spathis

The objective of this paper is to test the extent to which combinations of financial information with non‐financial variables, such as audit fees and type of audit firm, can be…

3777

Abstract

Purpose

The objective of this paper is to test the extent to which combinations of financial information with non‐financial variables, such as audit fees and type of audit firm, can be used in predicting qualified and unqualified audit reports.

Design/methodology/approach

The data were taken from a sample of 185 Greek companies listed at the Athens stock exchange and were analysed using logistic and OLS regression models.

Findings

It is found that audit fees and the type of audit firm (Big five vs non‐Big five) do not affect auditors' propensity to qualify their opinions. Instead, the occurrence of audit qualifications is associated with financial metrics such as operating margin to total assets and the current ratio. The model developed was successful in classifying 90 per cent of the total sample.

Originality/value

This study has implications for external auditors, regulators and investors. Also contributes to auditing and accounting research by examining the suggested variables to identify those that can best discriminate cases of audit opinion.

Details

Managerial Auditing Journal, vol. 21 no. 9
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 7 August 2017

Sameh Ammar

This paper aims to address the extant and arguable role of enterprise systems (ES) in relation to management accounting practices (MAPs) through an inclusion relative neglect…

3315

Abstract

Purpose

This paper aims to address the extant and arguable role of enterprise systems (ES) in relation to management accounting practices (MAPs) through an inclusion relative neglect account of business process management (BPM). This is also extended to draw out an analytical framework to advance our understanding of how BPM mediate ES-MAPs interplay.

Design/methodology/approach

A cross-sectional case study was adopted as a research strategy with which to collect data about the ES-BPM-MAPs interplay as a unit of analysis. The latter, in the first stage, was examined across (89) mini-case studies operating in the UK context through reports and documentations collected from cases’ websites, vendors and consultants of information systems. Drawn insights from cross-sectional analysis and contributions made by prior studies are blended together to inform the second stage that outlines an analytical framework for ES-BPM-MAPs interplay.

Findings

Different ES are mobilised to address different orientations of BPMs and being used for different managerial functions and purposes. Different patterns of ES-BPM-MAPs interplay are identified across (89) UK-case studies and the BPM is a fulcrum understanding. These patterns are centred around three key BPM including customer, logistics and control processes and all oriented by a continuum of an organisation intention focus on control, understanding and strategising. Both processes and orientations explain ES development and MAPs evolution processes. Standardisation, integration and intelligence are key characteristics sought through ES mobilisations. By complementary, information provision, analytics and simulation are three sophisticated ways of using MA information facilitated by ES characteristics.

Research limitations/implications

Dynamic processes of MAPs change over time and are beyond the reach of this study. Such approach requires full access to case studies. BPM is fulcrum understanding of MAPs change and/or stability in relation to ES implementation including other components.

Practical implications

Findings and analytical framework could be used as a base for establishing the best approach in adopting ES to fully exploit the potential of future ES applications as well as to avoid organisations pitfalls of implementations. Organisations are advised to understand their existing business processes, characteristics of MA information would be achieved first upon which decision of ES components selection and implementation could be outlined.

Originality/value

The indirect interplay between ES and MAPs through business processes is rarely examined. By the inclusion of BPM and using cross-sectional case studies, this research contributes to the existing shortcomings of ES-MAPs interplay by broadening the picture and proposing an analytical framework. The latter advances our understanding by focusing on attributes of ES-BPM-MAPs upon which informal changes in-the use of MAPs are recognised.

Details

Qualitative Research in Accounting & Management, vol. 14 no. 3
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 27 March 2007

Chrysovalantis Gaganis and Fotios Pasiouras

Prior studies on the determinants of audit reports focus on non‐financial sectors. In contrast, the present study seeks to examine the determinants of auditors' opinion in the…

2339

Abstract

Purpose

Prior studies on the determinants of audit reports focus on non‐financial sectors. In contrast, the present study seeks to examine the determinants of auditors' opinion in the banking industry, using a sample of banks drawn from nine Asian countries over the period 1995‐2004.

Design/methodology/approach

Logistic regression and a sample of 199 qualified financial statements and 4,403 unqualified ones are used.

Findings

The results indicate that Asian banks that receive qualified opinions are in general smaller ones, less well capitalized, less profitable and cost efficient, and appear to have excess liquidity. More external auditing requirements and less accounting and disclosure requirements in the banking sector, also increase the probability of receiving a qualified audit opinion.

Practical implications

Knowledge of the above mentioned characteristics could be of particular interest to banks' managers, investors, credit analysts and bank supervisors.

Originality/value

Despite the economic importance of the banking industry, accounting researchers have done little to investigate the various relationships that exist between banks and their auditors. Furthermore, most studies focus on the US market and examine the pricing of audit services for financial institutions, the audit opinions on publicly‐traded savings and loans institutions that subsequently failed, the effectiveness of bank audit, the loss underreporting and the auditor role of examination of banks, the impact of accounting and auditing systems on risk‐shifting of safety nets in banking. The present paper extends the literature by investigating the determinants of external auditors' opinion on Asian banks.

Details

Managerial Auditing Journal, vol. 22 no. 3
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 2 May 2017

Normah Omar, Zulaikha ‘Amirah Johari and Malcolm Smith

This paper aims to explore the effectiveness of an artificial neural network (ANN) in predicting fraudulent financial reporting in small market capitalization companies in…

3837

Abstract

Purpose

This paper aims to explore the effectiveness of an artificial neural network (ANN) in predicting fraudulent financial reporting in small market capitalization companies in Malaysia.

Design/methodology/approach

Based on the concepts of ANN, a mathematical model was developed to compare non-fraud and fraud companies selected from among small market capitalization companies in Malaysia; the fraud companies had already been charged by the Securities Commission for falsification of financial statements. Ten financial ratios are used as fraud risk indicators to predict fraudulent financial reporting using ANN.

Findings

The findings indicate that the proposed ANN methodology outperforms other statistical techniques widely used for predicting fraudulent financial reporting.

Originality/value

The study is one of few to adopt the ANN approach for the prediction of financial reporting fraud.

Details

Journal of Financial Crime, vol. 24 no. 2
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 1 February 2004

Charalambos Spathis, Eugenia Petridou and Niki Glaveli

This paper discusses the service quality of Greek banks on the basis of their customers’ perceptions, and analyses how gender differences affect customers’ perceptions of service…

6873

Abstract

This paper discusses the service quality of Greek banks on the basis of their customers’ perceptions, and analyses how gender differences affect customers’ perceptions of service quality dimensions such as effectiveness and assurance, access, price, tangibles, service portfolio, and reliability. The results of an empirical study of 1,260 customers of Greek banks generally support the hypothesis that gender affects service quality perceptions and the relative importance attached to various banking service quality dimensions. This paper provides important information for bank managers to use in developing operational, human resource, and marketing strategies, and in targeting those strategies in terms of the gender differences in quality perceptions among their customers.

Details

Managing Service Quality: An International Journal, vol. 14 no. 1
Type: Research Article
ISSN: 0960-4529

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Article
Publication date: 11 June 2020

Hamid Zarei, Hassan Yazdifar, Mohsen Dahmarde Ghaleno and Ramin azhmaneh

The purpose of the paper is to investigate the extent to which a model based on financial and non-financial variables predicts auditors' decisions to issue qualified audit reports…

1071

Abstract

Purpose

The purpose of the paper is to investigate the extent to which a model based on financial and non-financial variables predicts auditors' decisions to issue qualified audit reports in the case of companies listed on the Tehran Stock Exchange (TSE).

Design/methodology/approach

The authors utilized data from the financial statements of 96 Iranian firms as the sample over a period of five years (2012–2016). A total of 480 observations were analysed using a probit model through 11 primary financial ratios accompanying non-financial variables, including the type of audit firm, auditor turnover and corporate performance, which affect the issuance of audit reports.

Findings

The results demonstrated high explanatory power of financial ratios and type of audit firm (the national audit organization vs other local audit firms) in explaining qualifications through audit reports. The predictive accuracy of the estimated model is evaluated using a regression model for the probabilities of qualified and clean opinions. The model is reliable, with 72.9% accuracy in classifying the total sample correctly to explain changes in the auditor's opinion.

Research limitations/implications

This study contains some limitations. First, it is likely that similar researches in developed countries set a large sample (e.g. over 1,000 firms) including more years, but the authors cannot follow such a trend due to data access restrictions. Second, banks and financial institutions, investment and holding firms are removed from the sample, because their financial structure is diverse. The third limitation of the study represents the different economic and cultural conditions of Iran compared to other countries. Future studies could focus on internal control material weaknesses or earnings management to predict audit opinion in emerging economies including Iran.

Practical implications

The paper has practical implications and can assist auditors in identifying factors motivating audit report qualifications, mainly in emerging economies.

Originality/value

The paper contributes to auditing research, since very little is known about the determinants of audit opinion in emerging markets including Iran; it also constitutes an addition to previous knowledge about audit opinion in the context of TSE. The paper is one of the rare studies predicting auditor opinions using both financial variables and non-financial metrics.

Details

Journal of Accounting in Emerging Economies, vol. 10 no. 3
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 6 November 2017

Hanen Moalla

The purpose of this paper is to investigate the influence of financial variables and especially profitability, loss in current year, loss in previous year, leverage and liquidity…

1081

Abstract

Purpose

The purpose of this paper is to investigate the influence of financial variables and especially profitability, loss in current year, loss in previous year, leverage and liquidity in predicting audit report qualifications (qualified audit opinion) and audit report modifications (qualified opinion or unqualified but with an explanatory paragraph).

Design/methodology/approach

The authors used hand-collected data from financial statements and from auditors’ general reports of 76 non-financial publicly traded companies over a period of 11 years (2005-2015). A total of 545 audit reports were analyzed.

Findings

The results of panel logistic regression reported a positive relationship between liquidity, loss in the current year, loss in the previous year and a qualified audit report. A positive relationship was found between leverage and audit report modification. Also, the findings show that the Tunisian revolution did not affect the qualification or the modification of the audit report but qualifications decreased significantly during the period of the financial crisis.

Practical implications

The research has practical implications and can help auditors in identifying factors motivating audit report qualification or audit report modification, mainly in periods of instability.

Originality/value

This study contributes to auditing research, since the authors know very little about the determinants of audit opinion in emerging and African markets. It constitutes an addition to previous knowledge about audit opinion in the context of Tunisia during two important periods: the financial crisis and revolution. This research is one of the rare studies analyzing qualifications and audit report modifications by considering both qualifications and explanatory paragraphs.

Details

Journal of Accounting in Emerging Economies, vol. 7 no. 4
Type: Research Article
ISSN: 2042-1168

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