104,219 research outputs found
To share or not to share: Publication and quality assurance of research data outputs. A report commissioned by the Research Information Network
A study on current practices with respect to data creation, use, sharing and publication in eight research disciplines (systems biology, genomics, astronomy, chemical crystallography, rural economy and land use, classics, climate science and social and public health science). The study looked at data creation and care, motivations for sharing data, discovery, access and usability of datasets and quality assurance of data in each discipline
Multinational perspectives on information technology from academia and industry
As the term \u27information technology\u27 has many meanings for various stakeholders and continues to evolve, this work presents a comprehensive approach for developing curriculum guidelines for rigorous, high quality, bachelor\u27s degree programs in information technology (IT) to prepare successful graduates for a future global technological society. The aim is to address three research questions in the context of IT concerning (1) the educational frameworks relevant for academics and students of IT, (2) the pathways into IT programs, and (3) graduates\u27 preparation for meeting future technologies. The analysis of current trends comes from survey data of IT faculty members and professional IT industry leaders. With these analyses, the IT Model Curricula of CC2005, IT2008, IT2017, extensive literature review, and the multinational insights of the authors into the status of IT, this paper presents a comprehensive overview and discussion of future directions of global IT education toward 2025
Benchmarking the production of audit services: An efficiency frontier approach
To compete effectively in an increasingly competitive audit market audit firms need information on the efficiency of the audit services they offer. This study reports on the cost and labor efficiency for a sample of 114 audit engagements conducted by one of the (then) Big 6 audit firms. Estimating the efficiency of audit engagements is a form of benchmarking, of which economics oriented research has seen many applications. The application to auditing however is, as far as we know, relatively new. To determine the cost and labor efficiency of the audit engagements we employ the statistical technique of stochastic frontier estimation. Using models from the well-known and established audit fee and audit production literature we find that for our sample audit services are produced in a cost and labor efficient manner. Keywords: accounting and auditing, economics; audit production, cost and labor efficiency, stochastic frontier estimation Data availability: The data used in this study are proprietary to the audit firm studied and cannot be released by the authors. Address for correspondence: Caren Schelleman, Maastricht University, Faculty of Economics and Business Administration, MARC, PO Box 616, 6200 MD MAASTRICHT, The Netherlands. Phone: ++31.43.388.37.14. Fax: ++31.43.388.48.76. E-mail: [email protected] ;
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