This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect…
Abstract
This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect fraud, domestically and abroad. Specifically, it focuses on the role played by the US Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Institute of Management Accountants (IMA), the Association of Certified Fraud Examiners (ACFE), the US Government Accounting Office (GAO), and other national and foreign professional associations, in promulgating auditing standards and procedures to prevent fraud in financial statements and other white‐collar crimes. It also examines several fraud cases and the impact of management and employee fraud on the various business sectors such as insurance, banking, health care, and manufacturing, as well as the role of management, the boards of directors, the audit committees, auditors, and fraud examiners and their liability in the fraud prevention and investigation.
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Matteo Balliauw, Evy Onghena and Simon Mulkens
Advertisers frequently use social media for interactive and customer-oriented relationship marketing (RM) purposes. Moreover, sports clubs and players have been using their social…
Abstract
Purpose
Advertisers frequently use social media for interactive and customer-oriented relationship marketing (RM) purposes. Moreover, sports clubs and players have been using their social media accounts to post content of their sponsors and other advertising companies. Such posts create visibility and have value for these advertising companies, something which has not been empirically quantified in the existing literature. Hence, this paper's purpose is to identify the factors or attributes that influence the value of such advertisement posts.
Design/methodology/approach
A discrete choice approach is used to empirically estimate the utility that sponsorship managers derive from a post advertising their company or product on football clubs' and players' social media.
Findings
The results indicate that more followers, better on-field performance and a lower price significantly increase the advertising company's utility. Moreover, the used social media channel has a significant influence too, since Facebook and Instagram are preferred over Twitter, due to the latter's limited degrees of freedom for advertisers.
Research limitations/implications
Considering additional factors such as the image fit between sponsor and sponsee and presence on the Chinese social media market offers an interesting avenue for future research.
Practical implications
The empirical estimates allow commercial managers of clubs and players to derive companies' relative willingness to pay (WTP) for changes in characteristics of advertisements on their social media from the calculated utilities. This information can be used in the pricing decision when social media posts are sold or included in sponsorship packages.
Originality/value
This is the first study applying discrete choice modelling to link social media marketing (SMM) and sports marketing.
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Abdul Majeed Alhashem, Habib Alquraini and Rafiqul I. Chowdhury
To measure the quality of health care services patient satisfaction is used as one of the most important indicators. The study aims to identify factors affecting patient's…
Abstract
Purpose
To measure the quality of health care services patient satisfaction is used as one of the most important indicators. The study aims to identify factors affecting patient's satisfaction at primary health care clinics.
Design/methodology/approach
The data was collected during January 2007 and May 2007 through a randomly‐distributed questionnaire. The questionnaires were distributed in primary healthcare clinics that represent all heath care regions in Kuwait. A total of 426 completed questionnaires, out of 500, were returned resulting in a response rate of 85.2 percent.
Findings
The majority (87 percent) of the patients responded that the time for communication between physician and patient was not enough. Seventy‐nine‐percent of the surveyed patients said they would go to the emergency room of the hospital in future if needed instead of going to the primary care clinic. Regarding the quality of the communication relationship between physician and patients most of the patients responded negatively. Exploratory factor analysis identified six factors and reliability of overall scale was found to be 0.61.
Research limitations/implications
One limitation to this study was the exclusion of the private sector.
Originality/value
The authors hope that this study identifies areas of dissatisfaction that can be quickly remedied and ensures enhancement in the areas of satisfaction with ongoing attention and emphasis.