Journal articles: 'Expertise report'

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Baatwah, Saeed Rabea, Zalailah Salleh, and Jenny Stewart. "Audit committee chair accounting expertise and audit report timeliness." Asian Review of Accounting 27, no. 2 (May 7, 2019): 273–306. http://dx.doi.org/10.1108/ara-12-2017-0190.

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Purpose The purpose of this paper is to investigate whether the characteristics of the audit committee (AC) chair affect audit report timeliness. In particular, the direct association between AC chair accounting expertise and audit report delay, and the moderating effect of other characteristics of AC chair on this association are examined. Design/methodology/approach To achieve the purpose of this study, the characteristics examined by this study are AC chair expertise, shareholding, tenure and multiple directorships. Furthermore, a sample of Malaysian companies during the period 2005–2011 and the fixed effects panel data method are utilized. Findings The results suggest that an AC chair with accounting expertise is associated with a reduction in audit delay. The reduction is more obvious when the chair holds shares in the company, but is weakened by longer tenure and multiple directorships. These results are robust after conducting several robust tests. Using mediating analysis, the authors also document that an AC chair with accounting expertise can enhance the timeliness of audit reports even when the quality of financial reporting is lower. The reported result is supported by additional analysis that finds that AC chairs with accounting expertise and AC chairs with accounting expertise and shareholding are significantly associated with shorter abnormal audit delay. Originality/value This study provides comprehensive analysis concerning the association between AC chair and audit report timeliness using a unique setting. It is among the limited evidence that reports the moderating effect of AC chair characteristics on the role of such chair on audit report timeliness.

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Salehi, Mahdi, Mahmoud Lari Dasht Bayaz, and Mohamadreza Naemi. "The effect of CEO tenure and specialization on timely audit reports of Iranian listed companies." Management Decision 56, no. 2 (February 12, 2018): 311–28. http://dx.doi.org/10.1108/md-10-2017-1018.

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Purpose The purpose of this paper is to examine whether the characteristics of a CEO, that is, tenure and financial expertise, could affect the timeliness of an audit report. Design/methodology/approach Research data gathered from listed companies on the Tehran Stock Exchange during the four-year period 2013-2016. Findings The results obtained from model fittings indicated that there is only a negative and significant relationship between CEO financial expertise and natural logarithm of audit report lag and no significant relationship observed between the former and two other indices of timely audit report. Moreover, no significant relationship was found between the CEO tenure and other three indices of timely audit report. Originality/value This paper is the first study, which developed the literature of timely audit report using CEO tenure effect and financial expertise tests for timely audit reports in Iran.

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Baatwah, Saeed Rabea, Zalailah Salleh, and Norsiah Ahmad. "CEO characteristics and audit report timeliness: do CEO tenure and financial expertise matter?" Managerial Auditing Journal 30, no. 8/9 (October 5, 2015): 998–1022. http://dx.doi.org/10.1108/maj-09-2014-1097.

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Purpose – This paper aims to hypothesise that demographic characteristics of managers play a significant role in performing their duties amongst which is financial reporting. This study aims to examine whether CEO characteristics, namely, tenure and financial expertise, are associated with audit report timeliness. Design/methodology/approach – Data from companies listed on the Oman capital market between 2007 and 2011 and three proxies for audit report timeliness are used. Findings – CEO tenure and CEOs with financial expertise are reported to be associated with timely audit reports. Supplementary tests also confirmed this result. In addition, it is suggested and documented that there is an interaction effect between CEO tenure and financial expertise concerning the timeliness of audit reports. The use of a two-stage least square analysis also supported the main results. Research limitations/implications – Hypotheses were tested using data from Oman with a relatively small sample size. Therefore, only a few characteristics of the CEO were considered and a more sophisticated approach of testing managers’ effect on company policies was unable to be used. In addition, the generalisability of the study findings should be made carefully. Originality/value – This paper differs from prior studies, in that it extends the audit report timeliness literature by examining whether the CEO tenure and CEOs with financial expertise are associated with audit report timeliness. Findings demonstrate that CEO characteristics are important factors for a timely audit report.

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Visvanathan, Gnanakumar. "Audit Committee Accounting Expertise and Audit Quality – the Case of Going-Concern Opinions." Accounting and Finance Research 10, no. 3 (July 5, 2021): 27. http://dx.doi.org/10.5430/afr.v10n3p27.

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This study examines whether audit committee accounting expertise and other audit committee characteristics promote or deter the likelihood of receiving going-concern reports from the auditors and whether such characteristics shield auditors from dismissals after the issuance of a going-concern report. The study finds no significant association between the likelihood of a going-concern report and audit committee accounting expertise or other audit committee characteristics. No significant association is also found for auditor dismissals following going-concern reports and audit committee accounting expertise. These results contrast with prior literature that examined data preceding the passage of the Sarbanes-Oxley Act of 2002 (hereafter SOX) or the period immediately thereafter. Additional analysis shows that audit committee accounting expertise is found to improve the information in going-concern audit opinions by reducing Type I errors, however. Overall, these findings shed light on the evolving role of audit committees in overseeing the auditors and have implications for regulators interested in improving audit quality and investors interested in improving the effectiveness of audit committees.

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Baatwah, Saeed Rabea, Norsiah Ahmad, and Zalailah Salleh. "Audit Committee Financial Expertise and Financial Reporting Timeliness in Emerging Market: Does Audit Committee Chair Matter?" Issues In Social And Environmental Accounting 10, no. 4 (March 19, 2018): 63. http://dx.doi.org/10.22164/isea.v10i4.164.

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This study examines whether audit committee chair with financial expertise enhances the audit committee role in financial reporting quality in emerging market. We investigate this influence by employing the direct effect and moderating effect of audit committee chair with financial expertise on financial reporting timeliness. By using Omani data and the panel data method for two proxies for financial reporting timeliness, we find that audit committee chair with financial expertise enhances the timeliness of financial reporting through making the disclosure of annual reports timely. Further, we report evidence showing that both accounting and nonaccounting financial expertise on the audit committee have a positive and significant influence on the timeliness of financial reporting. We also document that the association between financial expertise and the timeliness of financial reporting is more pronounced when the chair of the audit committee has accounting expertise. This study is among the comprehensive evidence prove that audit committee chair with accounting expertise contributes to the quality of financial reporting in emerging market.

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Nicoară, Romulus-Dan, and Mihaela Sterian. "Judicial psychological expertise of an abused child – case report." Psihiatru.ro 1, no. 60 (2020): 34. http://dx.doi.org/10.26416/psih.60.1.2020.3107.

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Tang, Jin Bo, and Grey Giddins. "Why and how to report surgeons’ levels of expertise." Journal of Hand Surgery (European Volume) 41, no. 4 (April 13, 2016): 365–66. http://dx.doi.org/10.1177/1753193416641590.

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Bienefeld, Manfred. "Efficiency, Expertise, NIC s and the Accelerated Development Report." IDS Bulletin 14, no. 1 (May 22, 2009): 18–23. http://dx.doi.org/10.1111/j.1759-5436.1983.mp14001003.x.

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Raweh, Nahla Abdulrahman Mohammed, Abdulwahid Ahmed Hashed Abdullah, Hasnah Kamardin, and Mazrah Malek. "Industry expertise on audit committee and audit report timeliness." Cogent Business & Management 8, no. 1 (January 1, 2021): 1920113. http://dx.doi.org/10.1080/23311975.2021.1920113.

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Whitworth, James D., and Tamara A. Lambert. "Office-Level Characteristics of the Big 4 and Audit Report Timeliness." AUDITING: A Journal of Practice & Theory 33, no. 3 (January 1, 2014): 129–52. http://dx.doi.org/10.2308/ajpt-50697.

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SUMMARY: Recent changes in the audit and financial reporting environment have resulted in longer audit report lags and have increased the importance of identifying factors associated with a timely audit. We examine timeliness implications of office-specific attributes of the audit firm. Specifically, we examine whether office-specific industry expertise, office size, and the importance of the client to the local office are associated with audit delay (i.e., the time between fiscal year-end and the audit report date). We explore the sensitivity of our results to various measures and consider the impact of earnings quality. We examine two types of industry expertise and whether the aforementioned audit firm attributes are associated with a propensity to issue an early earnings announcement. We find that office-specific industry expertise is negatively associated with audit delay (for all but the largest quartile of firm offices) while office size and client importance are both positively associated with audit delay; however, the most important clients are associated with a more timely audit. Office-specific industry expertise is positively associated with the propensity to announce earnings substantially early and such expertise garnered via a product-specialist strategy is positively associated with audit delay relative to a low-cost specialist strategy. Our study provides further support for the importance of office-specific characteristics on audit and financial reporting outcomes and provides evidence of the benefit of office-specific industry expertise.

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Kaaroud, Mohamed Ahmed, Noraini Mohd Ariffin, and Maslina Ahmad. "The extent of audit report lag and governance mechanisms." Journal of Islamic Accounting and Business Research 11, no. 1 (January 6, 2020): 70–89. http://dx.doi.org/10.1108/jiabr-05-2017-0069.

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Purpose The purpose of this study is to examine the extent of audit report lag and its association with governance mechanisms in the Islamic banking institutions in Malaysia. Design/methodology/approach The extent of audit report lag is defined by the number of days from a company’s financial year-end to the signature date on its audit report. The sample of the study comprises 112 observations of Islamic banking institutions’ financial reports for the period 2008-2014. A balanced panel data analysis is performed to analyse the association between the extent of audit report lag and governance mechanisms. Findings The findings show that the extent of audit report lag for the sample selected ranges from a minimum period of 7 days to a maximum period of 161 days, and the extent of audit report lag is approximately two months on average. A fixed effects analysis indicates that audit committee expertise and audit committee meeting have significant association with the extent of audit report lag. On the other hand, board independence, audit committee size and Shari’ah board expertise have insignificant association with the extent of audit report lag. In addition, one control variable (Islamic bank size) is found to be significantly associated with longer audit report lag. Practical implications The findings provide useful feedback for Malaysian policymakers on the past and current practices of financial reports and of governance mechanisms. The findings of the study would help the policymakers in monitoring the Islamic banking institutions’ compliance with financial reports submission requirements. The policymakers perhaps could relook into governance mechanisms that reduce the extent of audit report lag in the Islamic banking institutions and implement regulations to strengthen them. Originality/value Unlike the majority of prior studies that investigated the association between the extent of audit report lag and governance mechanisms, this study provides two contributions. First, to the authors’ knowledge, this study is the first piece of research that examined the association between governance mechanisms and the extent of audit report lag in Islamic banking institutions. Second, the study examined the association of new governance variable, namely, Shari’ah committee expertise which has not been previously examined in the literature of audit report lag.

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Clerke, Teena, Nick Hopwood, Fran Chavasse, Cathrine Fowler, Sally Lee, and Julie Rogers. "Using professional expertise in partnership with families." Journal of Child Health Care 21, no. 1 (January 3, 2017): 74–84. http://dx.doi.org/10.1177/1367493516686202.

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The first five years of parenting are critical to children’s development. Parents are known to respond best to interventions with a partnership-based approach, yet child and family health nurses (CFHNs) report some tension between employing their expertise and maintaining a partnership relationship. This article identifies ways in which CFHNs skilfully use their professional expertise, underpinned by helping qualities and interpersonal skills, to assist families build confidence and capacity, and thus buffer against threats to parent and child well-being. It reports on an Australian ethnographic study of services for families with young children. Fifty-two interactions were observed between CFHNs and families in day-stay and home visiting services in Sydney. A new model is presented, based on four partnership activities and the fluid movement between them, to show how CFHNs use their expertise to identify strengths and foster resilience in families in the longer term, without undermining the principles of partnership.

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Penketh, Claire. "BCS impact report Summer 2021." ITNOW 63, no. 2 (June 1, 2021): 24–25. http://dx.doi.org/10.1093/itnow/bwab042.

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Abstract The expertise and analysis of BCS members and staff has received media coverage on issues as varied as vaccination passports, the government's AI strategy and our ongoing campaign to make the sector more diverse. Claire Penketh reports.

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Reneman, Marcelle. "Forensic medical reports in asylum cases: The view of the European Court of Human Rights and the Committee against Torture." Netherlands Quarterly of Human Rights 38, no. 3 (September 2020): 206–28. http://dx.doi.org/10.1177/0924051920939879.

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National authorities are often reluctant to arrange for a forensic medical examination or to grant important weight to forensic medical reports in asylum cases. They do not (fully) accept that a forensic medical report may change their initial assessment of the credibility of the applicant’s asylum account. They may argue that a physician cannot establish the context (date, location, perpetrator) in which the alleged ill-treatment has taken place or the cause of a specific scar or medical problem of the applicant. Moreover, they may contend that the physician concerned did not have the expertise to write a forensic medical report. This article examines how the European Court of Human Rights (ECtHR) and the Committee against Torture (CAT) have included forensic medical reports in their assessment of asylum cases and how they have dealt with the ‘context’, ‘causality’ and ‘expertise’ argument. It shows that these bodies do not accept that national authorities refrain from arranging a forensic medical examination or attach no or limited weight to a forensic medical report submitted by the applicant, just because the applicant has made inconsistent, incoherent or vague statements. They also do not accept general references to the ‘context’, ‘causality’ and ‘expertise’ argument. However, they have accepted these arguments in some individual cases, often without clear reasoning. The article concludes that the ECtHR and CAT could provide more guidance to national authorities concerning the role of forensic medical reports in asylum cases by explicitly weighing the seriousness of the credibility issues against the forensic medical report and by paying attention to the requirements for forensic medical reports laid down in the Istanbul Protocol.

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Leinhardt, Gaea, and Ralph R. Putnam. "Research Report: Profile of Expertise in Elementary School Mathematics Teaching." Arithmetic Teacher 34, no. 4 (December 1986): 28–29. http://dx.doi.org/10.5951/at.34.4.0028.

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Over the last five years considerable interest and research have been generated about the contrast between novice and expert teachers of elementary school mathematics. Researchers hope that making this contrast will reveal important insights into the nature of expertise—what it means to be an expert mathematics teacher.

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Al-Qublani, Ayad Ahmed Mohammed, Hasnah Kamardin, and Rohami Shafie. "Audit Committee Chair Attributes and Audit Report Lag in an Emerging Market." International Journal of Financial Research 11, no. 4 (July 8, 2020): 475. http://dx.doi.org/10.5430/ijfr.v11n4p475.

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This study is motivated by the new listing requirement of Bursa Malaysia (formerly known as Kuala Lumpur Stock Exchange, KLSE) concerning the shorter timeframe of annual report release. Similarly, the call for future research on the efficacy of audit committee chair (ACC) attributes with audit report lag (ARL) has further driven this study. Therefore, this paper aimed to analyse the relationship between the ACC expertise and ACC tenure with the ARL of companies in the Main Market of Bursa Malaysia in 2015 using a sample of 139 companies. Furthermore, other audit committee (AC) attributes such as AC overlap and AC independence were also examined. Results of the study revealed an average of 95 days is required by the companies to conclude their respective audit reports. ACC with accounting expertise enhanced the ARL, whereas AC overlap and AC independence did not reduce the ARL. Concurrently, other control variables like AC size, frequency of AC meetings, firm size, leverage, and profitability depicted significant relationship with the ARL. Hence, this research is relevant to the current ARL literature via the provision of evidence and justification regarding the important role of ACC with accounting expertise towards the AC effectiveness, thus enhancing the timelines of financial reporting.

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GOBET, FERNAND, and PHILIPPE CHASSY. "SEASON OF BIRTH AND CHESS EXPERTISE." Journal of Biosocial Science 40, no. 2 (March 2008): 313–16. http://dx.doi.org/10.1017/s0021932007002222.

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SummaryThe origin of talent and expertise is currently the subject of intense debate, with explanations ranging from purely biological to purely environmental. This report shows that the population of expert chess players in the northern hemisphere shows a seasonal pattern, with an excess of births in late winter and early spring. This effect remains when taking into account the distribution of births in the population at large, using statistics from the European Union member countries. A similar pattern has been found with schizophrenia, and the possible link between these two phenomena is discussed.

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Godlock, Gwendolyn Cherese, Rebecca Suzie Miltner, and Dori Taylor Sullivan. "Deference to Expertise: Making Care Safer." Creative Nursing 23, no. 1 (2017): 7–12. http://dx.doi.org/10.1891/1078-4535.23.1.7.

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Since the seminal report by the Institute of Medicine, To Err Is Human, was issued in 1999, significant efforts across the health care industry have been launched to improve the safety and quality of patient care. Recent advances in the safety of health care delivery have included commitment to creating high-reliability organizations (HROs) to enhance existing quality improvement activities. This article will explore key elements of the HRO concept of deference to expertise, describe the structural elements that support nurses and other personnel in speaking up, and provide examples of practical, evidence-based tools to help organizations support and encourage all members of the health care team to speak up.

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Valsecchi, Irene. "Distributed expertise and instructions." International Journal of Organizational Analysis 22, no. 2 (May 6, 2014): 181–204. http://dx.doi.org/10.1108/ijoa-03-2012-0562.

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Purpose – The idea of Simon according to which instructions are premises for further decisions is formalized with respect to informationally decentralized organizations. The paper aims to discuss these issues. Design/methodology/approach – The paper is built on the economic theory of teams by Marschak and Radner. Team theory is particularly suited to the analysis of informationally decentralized systems. Teams are composed of agents who strive for a common aim, but are informed of different parameters that characterize the state of nature. In particular, the members want to maximize the team payoff function that depends on both the actions of the members and the state of nature. Findings – For teams à la Marshack-Radner, since every member needs to compute optimal action rules, the paper shows that two types of expertise are required: forecasting expertise (as competence over the randomness of the parameters that affect the team payoff function) and organizational expertise (as comprehension of the relevant characteristics of the other members). When the members are supposed to have complete expertise, the only role of orders is the communication of information about the state of nature. Instead, when instructions report actions under the control of the senders, the team population can be classified into ranks, each one having a particular computational problem to solve. The paper analyzes the conditions under which instructions can correspond to different and ordered degree of intelligibility of the team operations. Through instructions non-decodable information is built directly into the decision rules chosen by the receivers, and instructions can realize economies in the use of expertise. Originality/value – Instructions are formally shown to play a crucial role when expertise is differently distributed across agents.

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Fakri, Ihsanul, and Salma Taqwa. "Pengaruh Karakteristik Komite Audit Terhadap Audit Report Lag." JURNAL EKSPLORASI AKUNTANSI 1, no. 3 (August 13, 2019): 994–1011. http://dx.doi.org/10.24036/jea.v1i3.123.

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This study aims to examine the effect of audit committee independence, audit committee expertise, frequency of audit committee meetings, and the size of the audit committee on audit report lag. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The research sample was determined using the purposive sampling method with a total sample of 87 companies. The data used is secondary data from the company's annual report. The analytical method used is multiple linear regression analysis. The results showed that the size of the audit committee had a negative effect on audit report lag, while the independence of the audit committee, audit committee expertise, and frequency of audit committee meetings did not affect on audit report lag.

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Chariri, Anis, and Indira Januarti. "EKSPLORASI ELEMEN INTEGRATED REPORTING DALAM ANNUAL REPORTS PERUSAHAAN DI INDONESIA." Jurnal Akuntansi 21, no. 3 (November 2, 2017): 411. http://dx.doi.org/10.24912/ja.v21i3.245.

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This study aims to identify the patterns and scope of integrated reporting and to examine the effect of audit committee characteristics (expertise and meeting) on elements of integrated reporting disclosed in the annual report of companies listed on the Indonesia Stock Exchanges (IDX). This study used 170 annual reports of companies listed on the IDX as research data (not all companies have the required data). Research data were then analyzed using STATA / MP14 Software. The findings showed that the IDX-listed companies have presented annual reports in accordance with the elements of integated reporting although the scope of presentation was relatively low amounting of 51% (33 of 64 indicators). Furthermore, this study revealed that the audit committees’ expertise (in accounting/ finance) and the frequency of audit committee meetings positively and significantly influenced the scope of the integrated reporting presented in the annual report of the companies.

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Singh, Harjinder, and Nigar Sultana. "Board of director characteristics and audit report lag: Australian evidence." Corporate Board role duties and composition 7, no. 3 (2011): 38–51. http://dx.doi.org/10.22495/cbv7i3art3.

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This study examines whether board of director’s independence, financial expertise, gender, corporate governance experience and diligence impact the audit report lag exhibited by Australian publicly listed firms. Using a pooled sample of 500 firm-year observations obtained from the Australian Securities Exchange for the period 2004 to 2008, this study finds evidence that board member independence, board member financial expertise and, to a lesser extent, board member corporate governance experience are the most significant predictors associated with shorter/reduced audit report lag. Main findings are robust to alternative measures of audit report lag, board characteristics and control variables. Findings from this study clearly imply that boards play a substantial role in reducing audit report lag. Results imply that legislative and regulatory requirements, both in Australian and overseas, stipulating board member independence and financial expertise requirements are effective in improving the integrity of financial reporting, a key component of which is timeliness of financial reporting (encapsulated by audit report lag). In addition, an additional board characteristic that regulators should consider promoting among firms is board member corporate governance experience. Results from this study, therefore, have clear implications not only for regulators but also for key stakeholders such shareholders and management.

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Correa Pepinelli Camargo, Rita de Cássia, and Leonardo Flach. "AUDIT REPORT LAG E EXPERTISE DA FIRMA DE AUDITORIA: UMA ANÁLISE COM EMPRESAS LISTADAS NA BM&FBOVESPA." Advances in Scientific and Applied Accounting 9, no. 2 (August 31, 2016): 181–203. http://dx.doi.org/10.14392/asaa.2016090204.

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Chiou, Fang-Yi, Silje SL Hermansen, and Bjørn Høyland. "Delegation of committee reports in the European Parliament." European Union Politics 21, no. 2 (December 19, 2019): 233–54. http://dx.doi.org/10.1177/1465116519894059.

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Committee coordinators face a classic delegation problem when assigning reports to their committee members. Although a few theoretical developments have focused on the effects of expertise on delegation, empirical studies have commonly assumed monotonic effects. Based on existing informational models, we argue that a more loyal committee member, everything else being equal, is more likely to be appointed as a rapporteur and that more expertise, holding preference divergence constant, has a non-monotonic effect because of informational credibility. Employing accumulated committee service as an expertise measure, these theoretical expectations are tested on all committee report delegations in the European Parliament from 1979 to 2014. Our empirical analysis with non-parametric and parametric hierarchical conditional logit models renders strong support for these expectations. The results hold across member states, political groups, procedures, committees and over time.

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Borgi, Hela, Wafa Ghardallou, and Maha AlZeer. "The effect of CEO characteristics on financial reporting timeliness in Saudi Arabia." Accounting 7, no. 6 (2021): 1265–74. http://dx.doi.org/10.5267/j.ac.2021.4.013.

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The purpose of this paper is to examine the effect of some demographic characteristics of the Chief Executive Officer (CEO) on Financial Reporting Timeliness (FRT) in Saudi Arabia. More particularly, this study aims to test whether or not CEO characteristics, namely, tenure, accounting financial expertise, and sociability are associated with FRT. The sample of this study consists of 119 non-financial firms listed on Tadawul Stock Exchange for a period of four years (2014-2017). We use panel regressions and two proxies of FRT. Our findings report that a long-tenured CEO is associated with timely financial reports when the IFRS transition is simultaneously considered. This result implies that companies with a long-tenured CEO reduce the period taken to prepare and disclose their financial reports in the period of IFRS transition. Our findings show that CEO accounting financial expertise is significantly associated with timely financial reporting. This result implies that companies with a CEO who is an accounting financial expert reduce the period taken to prepare and disclose their financial reports on the capital market website. Our findings also report that CEO sociability is significantly associated with timely financial reporting in all instances. This result suggests that companies with a more sociable CEO reduce the period taken to prepare and disclose their financial reports on the capital market website. This result implies that when the CEO is more sociable via social media, firms tend to be more active in disclosing their annual reports timely. Overall, findings report that CEO characteristics do matter regarding the timeliness of financial reporting. Results are robust to an alternative measure of financial reporting timeliness. Our findings should be of interest to policymakers and regulators in Saudi Arabia in formulating new policies as they need to play a role in ensuring the shorter gap of financial report delay. The findings of this research have also a practical implication for shareholders and boards of directors in selecting a new CEO by taking into consideration their accounting financial expertise and their sociability on social media. Findings of this research contribute to the growing literature by examining the effect of CEO characteristics on timely reporting in Saudi Arabia, an understudied and unique context. The present study also complements the recent literature on the determinants of financial reporting timeliness by providing evidence that the sociability and accounting financial expertise of top leaders improve the financial reporting timeliness.

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Salleh, Zalailah, Saeed Rabea Baatwah, and Norsiah Ahmad. "Audit Committee Financial Expertise and Audit Report Lag: Malaysia Further Insight." Asian Journal of Accounting and Governance 8 (November 20, 2017): 137–50. http://dx.doi.org/10.17576/ajag-2017-08-12.

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Hetherington, Kregg. "The strategic incoherence of development: marketing expertise in theWorld Development Report." Journal of Peasant Studies 36, no. 3 (July 2009): 653–61. http://dx.doi.org/10.1080/03066150903143053.

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Penzer, William N. "Report Clinician turned administrator: Drawing upon clinical experience for managerial expertise." Administration and Policy in Mental Health 17, no. 2 (1989): 105–9. http://dx.doi.org/10.1007/bf00706402.

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Kim, Sarah, Wendy J. Green, and Karla M. Johnstone. "Biased Evidence Processing by Multidisciplinary Greenhouse Gas Assurance Teams." AUDITING: A Journal of Practice & Theory 35, no. 3 (December 1, 2015): 119–39. http://dx.doi.org/10.2308/ajpt-51368.

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SUMMARY We investigate how auditors respond to the discipline-specific expertise of team members in undertaking greenhouse gas (GHG) assurance. Assurors conduct these engagements using multidisciplinary teams containing varying technical expertise, with some possessing financial audit-related expertise (“traditional auditors”) and others possessing science- or combined science/financial-related expertise. In an experiment in which traditional auditor participants respond to a simulated multidisciplinary team, we find that participants inappropriately rely on an explanation for an unexpected analytical procedures fluctuation from a senior-level assuror with GHG science-related expertise, irrespective of whether the situation requires that expertise. We also examine whether the review process might provide a solution to this inappropriate reliance, and report nuanced results. That is, we find that while inappropriate reliance on the senior-level assuror with science-related expertise is reduced by having a manager-level reviewer with financial audit-related expertise, inappropriate reliance is even greater when the manager-level reviewer possesses GHG science-related or combined science/financial expertise.

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Cranmer, Frank. "Parliamentary Report." Ecclesiastical Law Journal 11, no. 3 (August 6, 2009): 340–49. http://dx.doi.org/10.1017/s0956618x0999010x.

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Lower financial thresholds for accounting and reporting requirements for small charities were brought into effect on 1 April under the terms of the Charities Acts 1992 and 1993 (Substitution of Sums) Order 2009. The changes include raising the threshold above which charities must prepare accruals accounts from £100,000 to £250,000; raising the threshold for external scrutiny of accounts from £10,000 to £25,000; and increasing the threshold for submission by registered charities of annual accounts and trustees' annual reports to the Charity Commission from £10,000 to £25,000. The Association of Church Accountants and Treasurers particularly welcomed the higher threshold for accruals accounts, the preparation of which requires a considerable degree of expertise, since the prospect of having to master the mysteries of accruals accounting has been a considerable discouragement to potential treasurers.

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Minei, Elizabeth, and Ryan Bisel. "Negotiating the Meaning of Team Expertise." Small Group Research 44, no. 1 (December 6, 2012): 7–32. http://dx.doi.org/10.1177/1046496412467830.

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In this case study, we report how a team of firefighters critiqued one of its member’s decisions to facilitate learning and process improvement. The study is supported by 500+ hr of ethnographic observations, documents, and 11 retrospective interviews, which captured how the team’s talk about the member’s decision shaped their interpretations of their own and others’ expertise—interpretations that ironically undermined learning. Constant comparative analysis revealed that these firefighters positioned themselves as experts by crediting either personal experience or technical knowledge and then discrediting the alternative way of knowing. We labeled this process epistemic denial. The process of epistemic denial was rooted in identity concern; specifically, veteran team members relied on personal experience and newer members relied on technical information gained from training to assert their expertise, and to devalue others’ expertise. The article concludes with recommendations for avoiding problems associated with epistemic denial in high-reliability teams.

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Klymchuk, Mykhailo, Sergii Marko, Yevhen Priakhin, Bohdana Stetsyk, and Andrii Khytra. "Evaluation of forensic computer and technical expertise in criminal proceedings." Revista Amazonia Investiga 10, no. 38 (April 12, 2021): 204–11. http://dx.doi.org/10.34069/ai/2021.38.02.20.

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The purpose of the article is to clarify the place and role of the expert report based on the results of forensic computer and technical expertise as a source of evidence in criminal proceedings. The subject of the study: The subject of research is forensic computer and technical expertise as a source of evidence in criminal proceedings. Methodology: The method of system analysis, formal and logical, system and structural methods, the methods of modeling and forecasting were used in the course of the research were used in the course of the study. The results of the study: According to the results of the study, the authors conclude that forensic computer and technical expertise is the main procedural form of using special knowledge in the area of computer technology, and its results may be the most important part of the evidence base in the specific criminal proceedings. Practical consequences: It is concluded that the use of the expert report based on the results of forensic computer and technical expertise in criminal proceedings is its application by the subjects of evidence during the qualification of criminal offense to establish facts and circumstances relevant to criminal proceedings and subject to proof, as well as to resolve other tactical tasks. Value / originality: The authors’ definition of assessing expert report based on the results of forensic computer and technical expertise is offered.

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Paul, Katharina T. "Collective organization of discourse expertise using information technology – CODE IT!" it - Information Technology 60, no. 1 (March 1, 2018): 21–27. http://dx.doi.org/10.1515/itit-2017-0022.

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AbstractThis paper offers a short report on a participatory citizen science project and offers some reflections on the lessons learned. In particular, we report on our aims and methods, and the development and use of a web application that we designed to enable a collective analysis of press releases allowing a high number of users. Specifically, we give a brief account of the HTML- and PHP-based platform, which was used to analyze and review press releases on a controversial vaccine.

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Peters, Gary F., and Andrea M. Romi. "The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports." AUDITING: A Journal of Practice & Theory 34, no. 1 (July 1, 2014): 163–98. http://dx.doi.org/10.2308/ajpt-50849.

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SUMMARY This study provides evidence on whether sustainability-oriented corporate governance mechanisms impact the voluntary assurance of corporate sustainability reports. Specifically, we consider the presence and characteristics of environmental committees on the Board of Directors and a Chief Sustainability Officer (CSO) among the management team. When examining assurance services, we make a distinction between those services performed by professional accountants, consultants, and internal auditors. We find that the presence of a CSO is positively associated with corporate sustainability report assurance services, and this association increases when the CSO has sustainability expertise. Supporting the position that some firms establish sustainability-related governance merely to conform to socially desired behavior, we find that only those environmental committees containing directors with related expertise influence the likelihood of adopting sustainability assurance. Presently, environmental committees with greater expertise appear to prefer the higher-quality assurance services of professional accounting firms. Expert CSOs, on the other hand, prefer assurance services from their peers with sustainability expertise, as evidenced by their choice to employ consultants. When analyzing firms' environmental contextual characteristics, we find that firms employing a CSO and exhibiting poor environmental performance, relative to other firms in their industry, prefer to report sustainability results without assurance. While we do find that larger firms in the U.S. are significantly less likely to employ assurance, this result decreases over time. Further, we provide initial evidence that the value-relevance of sustainability assurance is increasing with time.

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Fadhlan, Mochamad Ardhan, and Luqita Romaisyah. "PENGARUH AUDIT RISK, AUDIT COMPLEXITY, DAN AUDIT EXPERTISE TERHADAP AUDIT REPORT LAG." Jurnal MEBIS (Manajemen dan Bisnis) 5, no. 1 (August 24, 2020): 31–38. http://dx.doi.org/10.33005/mebis.v5i1.102.

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Perkembangan pasar modal di Indonesia menyebabkan permintaan akan transparansi posisi keuangan perusahaan yang andal dan terkini. Laporan keuangan disusun dan disajikan setidaknya setahun sekali untuk memenuhi kebutuhan pemangku kepentingan, misalnya kebutuhan investor atas informasi tentang laporan keuangan perusahaan sebelum memutuskan untuk berinvestasi di Bursa Efek Indonesia. Setiap perusahaan terbuka di Bursa Efek Indonesia diwajibkan untuk mempublikasikan laporan keuangan yang disusun mengikuti standar akuntansi dan telah diaudit oleh akuntan publik yang terdaftar di BAPEPAM. Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh audit risk, audit complexity, dan audit expertise terhadap audit report lag. Hasil penelitian menunjukkan 58 perusahaan memenuhi kriteria yang ditentukan dalam populasi target penelitian. Hasil pengujian dalam penelitian ini memperoleh bukti empiris bahwa audit risk dan audit complexity berpengaruh positif signifikan terhadap audit report lag, sedangkan audit expertise berpengaruh negatif signifikan terhadap audit report lag.

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Radniecki, Tara, and Mitch Winterman. "Leveraging student expertise for niche services." Reference Services Review 48, no. 2 (March 30, 2020): 287–306. http://dx.doi.org/10.1108/rsr-11-2019-0083.

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Purpose The purpose of this paper is to investigate using student employees with expertise in niche areas to provide library services outside the traditional scope of full-time library employees. It examines a case study where an academic library employed undergraduate students to assist users in makerspace-related work and, more recently, graduate students to assist users in data analysis. This paper will determine whether such students can provide satisfactory service to users. Design/methodology/approach This paper includes a background of the services, including hiring, training and assessment. The methodology for assessment includes analyzing user-created booking data, student employee consultation data and user feedback surveys to determine user and student employee satisfaction with the services. Findings The findings report high usage numbers and overall high user and student employee satisfaction with the two services, suggesting that student employees can be used effectively in such a way. Originality/value Although libraries often use student employees for lower-level library tasks, these results suggest libraries with limited resources and full-time staff should consider using student employees to provide specialized consultations, especially pertaining to software and other technologies.

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Binti Hashim, Ummi Junaidda, and Rashidah Binti Abdul Rahman. "Internal corporate governance mechanisms and audit report lag: A study of Malaysian listed companies." Corporate Board role duties and composition 8, no. 3 (2012): 48–63. http://dx.doi.org/10.22495/cbv8i3art4.

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This study attempts to investigate the link between corporate governance mechanisms and audit report lag for companies listed on Bursa Malaysia from 2007 to 2009. The 288 companies listed on Bursa Malaysia have been randomly selected. The corporate governance mechanisms examined include the board of directors and audit committee. It shows that there are significant negative relationships between board diligence, audit committee independence and expertise. The higher the number of meetings being held indicates that the board is discharging their role towards the company. The results show that audit committee independence and audit committee expertise could assist in reducing audit report lag among companies in Malaysia. Its provide some evidence supporting the resource based theory, whereby characteristics of the audit committee, such as the resources and capabilities, could improve companies’ performance as well as corporate reporting.However, it could not provide any evidence concerning the link between board independence, board expertise, CEO duality and audit committee diligence on audit report lag. This study provides comprehensive examination of ARL on Malaysian listed companies for three years period. It is consider the initial study to provide a thorough examination of the association between corporate governance characteristics and ARL.

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Nediae, Dalibor, and Vladimir Pilija. "The challenges of forensic medical expertise in aircraft accidents: A case report." Journal of Indian Academy of Forensic Medicine 42, no. 1 (2020): 63. http://dx.doi.org/10.5958/0974-0848.2020.00016.0.

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Vaughan, Robert S., and Christopher McConville. "Executive Function and Mood: The Moderating Role of Athletic Expertise." Perceptual and Motor Skills 128, no. 2 (January 27, 2021): 672–91. http://dx.doi.org/10.1177/0031512520987364.

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Executive function (EF) is known to be influenced by mood, but whether this relationship holds for populations of athletes and whether athletic expertise moderates it is uncertain. Thus, in the current study, we examined relationships between positive and negative affect (i.e., mood), the lower-order cortical aspects of executive function (i.e., inhibition, shifting and updating), and athletic expertise. A sample of 256 participants (55.08% male; Mage = 20.69) completed a self-report mood measure and computerized tests of EF. Individuals with more athletic expertise reported higher positive affect and better EF scores, whereas those with less athletic expertise reported higher negative affect. Structural equation modelling indicated that positive affect was related to better inhibition, shifting, and updating performance but was not related to performance errors. Similarly, negative affect was related to better EF, except for the inhibition latency score. Athletic expertise moderated all significant associations between mood and EF and higher expertise facilitated higher EF performance. Together, athletic expertise is an important individual differences factor in understanding the influence of mood on EF performance.

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Kellman, Philip J., Christine Massey, Zipora Roth, Timothy Burke, Joel Zucker, Amanda Saw, Katherine E. Aguero, and Joseph A. Wise. "Perceptual learning and the technology of expertise." Pragmatics and Cognition 16, no. 2 (July 24, 2008): 356–405. http://dx.doi.org/10.1075/pc.16.2.07kel.

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Learning in educational settings most often emphasizes declarative and procedural knowledge. Studies of expertise, however, point to other, equally important components of learning, especially improvements produced by experience in the extraction of information: Perceptual learning. Here we describe research that combines principles of perceptual learning with computer technology to address persistent difficulties in mathematics learning. We report three experiments in which we developed and tested perceptual learning modules (PLMs) to address issues of structure extraction and fluency in relation to algebra and fractions. PLMs focus students’ learning on recognizing and discriminating, or mapping key structures across different representations or transformations. Results showed significant and persisting learning gains for students using PLMs. PLM technology offers promise for addressing neglected components of learning: Pattern recognition, structural intuition, and fluency. Using PLMs as a complement to other modes of instruction may allow students to overcome chronic problems in learning.

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Rai, Sandeep B., Rajesh Ballal, and Raghu Shankar. "LAPAROSCOPIC ADRENALECTOMY IN PEDIATRIC PATIENTS - A REPORT OF 2 CASES." Journal of Health and Allied Sciences NU 02, no. 04 (December 2012): 74–76. http://dx.doi.org/10.1055/s-0040-1703619.

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AbstractReporting on the laparoscopic technique for adrenal disease in children and adolescents has been limited. Laparoscopic adrenalectomy are been performed in selected patients in centers with advanced laparoscopic expertise. Here we report two cases of laparoscopic adrenalectomy done for functional adrenal tumors in pediatric patients.

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Thomson, Mary Beth. "ALCTS President's Annual Report 2017-2018." Library Resources & Technical Services 62, no. 4 (October 3, 2018): 156. http://dx.doi.org/10.5860/lrts.62n4.156.

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The Association for Library Collections and Technical Services (ALCTS), a division of the American Library Association (ALA), continues to provide opportunities for members to share their passion, interest, and expertise; to network; to learn and teach; to experiment with new technologies; to create new procedures, policies, and standards; and to research, publish, and create new scholarship. ALCTS members are the leaders and experts in acquisitions, cataloging and metadata, collection management, electronic and continuing resources, and preservation within the library community. This annual report includes a summary of the association’s activities for the 2017–2018 year.

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Sarygina, Elina Sergeevna, and Tat'yana Borisovna Safonova. "Particular aspects of the use of judicial accounting expertise results for the investigation of corruption-related crimes." Полицейская и следственная деятельность, no. 1 (January 2021): 35–41. http://dx.doi.org/10.25136/2409-7810.2021.1.35841.

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The research subject is scientific and methodological patterns of a judicial expertise in the field of accounting research of state-funded organizations which are the most sensitive to corruption-related offences. The research object is investigatory and expert assessment of the use of the results of judicial accounting expertise for proving in investigating corruption-related crimes. Special attention is given to particular problems related to the mechanism of use of the results of such accounting research by investigators. To acquire evidentiary information about the case, one needs to analyze the report of an expert accountant as a possible evidence, while it is not possible to attach it to the case without its legality assessment. Only a careful reading of the research results by the person, who has initiated expertise, can help detect corruption-related circumstances. The authors of the article attempt at covering the range of problems which can lead to the consideration of a report of an expert accountant as an incomopetent evidence. On the other hand, the authors note that the analysis of accounting expertise helps investigators to establish or check facts not available to other experts. The scientific novelty of the research consists in the fact that the authors attempt at forming an overall picture of the mechanism of the use of judicial accounting expertise results for the investigation of corruption-related crimes.   

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Burgers, Christian, Anneke de Graaf, and Sabine Callaars. "Differences in actual persuasiveness between experiential and professional expert evidence." Journal of Argumentation in Context 1, no. 2 (October 29, 2012): 194–208. http://dx.doi.org/10.1075/jaic.1.2.03deg.

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This study investigates the persuasiveness of different types of expert evidence. Following Wagemans (2011), two types of experts were distinguished that can be used in expert evidence: experiential experts (who base their expertise on personal experience) and professional experts (who base their expertise on professional knowledge). In a between-subjects experiment (N = 179), these different types of experts were included in a news report on a political issue. Results indicate that the perceived expertise and persuasiveness of professional experts was higher than that of experiential experts. Perceived expertise completely mediated the effects of the different types of expert evidence on persuasion. These results point towards a recommendation of using professional expert evidence over experiential expert evidence in reporting on political issues.

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Auerbach, Alan, Rebecca Blank, Martin Feldstein, Michael Katz, and Kenneth Rogoff. "Reviews of the 2006 Economic Report of the President." Journal of Economic Literature 44, no. 3 (August 1, 2006): 662–93. http://dx.doi.org/10.1257/jel.44.3.662.

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Editor's Note The Journal of Economic Literature (JEL) regularly reviews books of interest to the economics profession. The Economic Report of the President (ERP) falls under that purview. I have asked a handful of very prominent economists to review the 2006 ERP. Reviewers were chosen to reflect expertise on what I guessed would be key issues. The ERP in principle should provide an accurate assessment of the consensus professional views of economists on any given issue, based on the research to date. Reviewers were asked to evaluate whether the discussion in the ERP in fact accurately summarizes what we as economists know? Reviewers were given free rein over what material they would review in the ERP but were urged to focus on their areas of particular expertise. In the reviews that follow, Martin Feldstein reviews the overview chapter as well as topics relating to macroeconomics. Alan Auerbach reviews the ERP's discussion of tax-related issues, while Ken Rogoff reviews the ERP's discussion of international economic topics. Rebecca Blank writes on labor market issues in the ERP, and Michael Katz reviews the ERP's discussion of health care issues. Many thanks to the reviewers for the quick turnaround.

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Sohl, Shannon N., Tammy R. Waymire, and Thomas Z. Webb. "Determinants of Bifurcated Local Government Reporting Lag: The Potential for XBRL to Improve Timeliness." Journal of Emerging Technologies in Accounting 15, no. 1 (February 1, 2018): 121–40. http://dx.doi.org/10.2308/jeta-52069.

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ABSTRACT Government financial reports are often released six months or more after the reporting government's fiscal year-end, and this lag limits usefulness. In a sample of 1,693 Illinois local governments, we examine the determinants of total reporting lag, bifurcating it into two distinct components: (1) audit report lag (ARL), i.e., fiscal year-end to the audit report date, and (2) regulatory reporting lag (RRL), i.e., the audit report date to submission with the State of Illinois Office of the Comptroller. These governments are required to provide regulatory filings in both PDF format and as digital financial information within 180 days of fiscal year-end. We find that prior year ARL is the biggest determinant of current year ARL and that audit firm expertise is associated with shorter ARL. In contrast, audit firm expertise is associated with longer RRL, as is slack, i.e., the number of days left in the 180-day reporting window, suggesting that balancing the demands of multiple government clients is a factor in filing time. Given recent developments in government reporting taxonomies, XBRL is well positioned as a tool to eliminate the RRL by automating the post-audit process, resulting in the timelier release of information in a consumable format to external users.

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Lipley, Nick. "Report calls for emergency staff access to acute cancer service skills and expertise." Emergency Nurse 17, no. 5 (September 3, 2009): 4. http://dx.doi.org/10.7748/en.17.5.4.s2.

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Napoli, L. "Evaluation report of hemodialysis staff expertise: device for head nurse in hemodialysis units." Giornale di Tecniche Nefrologiche e Dialitiche 24, no. 1 (January 2012): 52–62. http://dx.doi.org/10.1177/039493621202400114.

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Al-Ebel, Abood, Saeed Baatwah, and Mahfoudh Al-Musali. "Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level." Cogent Business & Management 7, no. 1 (January 1, 2020): 1823587. http://dx.doi.org/10.1080/23311975.2020.1823587.

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Farrell, Joseph, Jonathan Gruber, Robert E. Hall, Gordon H. Hanson, and Joel Slemrod. "Reviews of the 2005 Economic Report of the President." Journal of Economic Literature 43, no. 3 (August 1, 2005): 801–22. http://dx.doi.org/10.1257/002205105774431261.

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The Journal of Economic Literature (JEL) regularly reviews books of interest to the economics profession. The Economic Report of the President (ERP) falls under that purview and beginning this year, the JEL will be reviewing the ERP. Toward that end, I have asked a handful of very prominent economists to review the 2005 ERP. Reviewers were chosen to reflect expertise on what I guessed would be key issues. Reviewers were given the following instructions: The ERP in principle should provide an accurate assessment of the consensus professional views of economists on any given issue, based on the research to date. Does the discussion in the ERP in fact accurately summarize what we as economists know? Reviewers were given free rein over what material they would review in the ERP but were urged to focus on their areas of particular expertise. In the reviews that follow, Joel Slemrod reviews the discussion of tax reform. Joe Farrell reviews the ERP's chapter titled “Innovation and the Information Economy.” Gordon Hanson reviews the chapters on international trade and on immigration. Robert Hall reviews the discussion of the adverse macroeconomic impact of rising oil prices while Jonathan Gruber reviews the ERP chapter titled “Expanding Individual Choice and Control.” Many thanks to the reviewers for the quick turnaround.

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Journal articles on the topic 'Expertise report'

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