THE IMPACT OF INTERACTIVE INTERNAL AUDIT FUNCTION QUALITY DETERMINANTS AND COORDINATION ON AUDIT REPORT LAG

The current study has three main objectives: (1) to investigate the joint impact of internal audit function (IAF) independence factors and competence on the coordination between IAF and external auditor (EA); (2) to examine the effect of coordination on audit report lag; (3) to investigate the joint impact of IAF independence factors and competence on audit report lag. To the best of the researchers’ knowledge there is no previous study shed the light on the interactive impact of IAF quality determinants on coordination and on audit delay. In addition, this study is the first that examines the mediating effect of coordination on the associations between the interactive IAF quality determinants and audit report lag. This paper is conducted based on a sample of Lebanese banks operating in Lebanon, focusing on the three-year period from 2016 to 2018. The researchers adopt the Partial Least Square (PLS) 3 for analyzing data and testing the posited hypotheses. The results show that the first and second interactions between IAF independence factors and competence have respectively moderate and weak positive effect on coordination. The outcomes also show that the first and second interactions have respectively weak and moderate negative effect on audit report lag. However, both coordination and bank size (control variable) have no effect on audit report lag. The results also reveal that there is no mediating effect of coordination on the associations between each of interaction (1) and (2) and audit report lag. This study has some limitations that can be used as base for further future research. For example, the current paper is conducted on a small sample size that may limit the power of this research to generalize its findings. The results of this study provide significant insights to the board of directors, audit committees (ACs), IAFs, managements, and EAs of the Lebanese banking sector, and the governmental and regulatory bodies of the banking sector

Impact of COVID-19 on cardiovascular testing in the United States versus the rest of the world

Objectives: This study sought to quantify and compare the decline in volumes of cardiovascular procedures between the United States and non-US institutions during the early phase of the coronavirus disease-2019 (COVID-19) pandemic. Background: The COVID-19 pandemic has disrupted the care of many non-COVID-19 illnesses. Reductions in diagnostic cardiovascular testing around the world have led to concerns over the implications of reduced testing for cardiovascular disease (CVD) morbidity and mortality. Methods: Data were submitted to the INCAPS-COVID (International Atomic Energy Agency Non-Invasive Cardiology Protocols Study of COVID-19), a multinational registry comprising 909 institutions in 108 countries (including 155 facilities in 40 U.S. states), assessing the impact of the COVID-19 pandemic on volumes of diagnostic cardiovascular procedures. Data were obtained for April 2020 and compared with volumes of baseline procedures from March 2019. We compared laboratory characteristics, practices, and procedure volumes between U.S. and non-U.S. facilities and between U.S. geographic regions and identified factors associated with volume reduction in the United States. Results: Reductions in the volumes of procedures in the United States were similar to those in non-U.S. facilities (68% vs. 63%, respectively; p = 0.237), although U.S. facilities reported greater reductions in invasive coronary angiography (69% vs. 53%, respectively; p < 0.001). Significantly more U.S. facilities reported increased use of telehealth and patient screening measures than non-U.S. facilities, such as temperature checks, symptom screenings, and COVID-19 testing. Reductions in volumes of procedures differed between U.S. regions, with larger declines observed in the Northeast (76%) and Midwest (74%) than in the South (62%) and West (44%). Prevalence of COVID-19, staff redeployments, outpatient centers, and urban centers were associated with greater reductions in volume in U.S. facilities in a multivariable analysis. Conclusions: We observed marked reductions in U.S. cardiovascular testing in the early phase of the pandemic and significant variability between U.S. regions. The association between reductions of volumes and COVID-19 prevalence in the United States highlighted the need for proactive efforts to maintain access to cardiovascular testing in areas most affected by outbreaks of COVID-19 infection

Tomato treatment with chemical inducers reduces the performance of Spodoptera littoralis (Lepidoptera: Noctuidae)

The evolving understanding of plant signaling pathways has promoted the possibility of using chemical inducers as an effective tactic for crop protection. In this study, under greenhouse conditions, we conducted a growth assay of Spodoptera littoralis (Boisduval) larvae on tomato plants treated with BTH (S-methyl benzo [1, 2, 3] thiadiazole 7 carbothioate) as a salicylic acid mimic, PDJ (propyl [1RS, 2RS]-[3-oxo-2-pentylcyclopentyl] acetate) as a jasmonic acid-mimic or both chemicals as a combined treatment. The larval body weight of S. littoralis was drastically reduced with each chemical compared to control plants, and there was a significant synergistic interaction. Overall, the total weight gain of surviving larvae fed on treated plants was distinctly tenfold less than for those fed on control plants. Moreover, incorporating the chemical inducers in artificial diets had no direct or toxic impact on the larval body weight of S. littoralis under laboratory conditions. Larval survival rates were significantly lower (35–40 %) on treated plants with either combined or independent inducers’ treatments compared with control plants after 15-day feeding. In contrast, incorporating the chemical inducers in artificial diets had no direct effect on larval survival rates under laboratory conditions. The applied concentrations of BTH and PDJ had no detectable phytotoxicity to tomato plants. Our results demonstrate that BTH and PDJ can act synergistically when applied to tomato to reduce the performance of S. littoralis. These findings stress that the application of chemical inducers could provide an environment-friendly tactic to help manage insect pests and thereby play multiple roles in improving the overall plant resistance to herbivore pests

Phylogenetic analysis of Bemisia tabaci (Hemiptera: Aleyrodidae) populations from cotton plants in Pakistan, China, and Egypt

Bemisia tabaci is a species complex, of which the B and Q biotypes are globally distributed. B. tabaci feeds on more than 600 plant species including cotton, which is one of the main crops in Pakistan. In this study, the biotypes/haplotypes of B. tabaci populations collected from cotton plants in Pakistan, China, and Egypt were identified, and their phylogenetic relationships were investigated. None of the populations from Pakistan or Egypt belonged to the B or Q biotype: all 16 samples from Pakistan belonged to haplotype “PCG-1” and it is a group of unresolved populations all from Pakistan, while all three populations from Egypt belonged to unresolved haplotype “ECG.” The three populations from China belonged to the B biotype. Phylogenetic analysis indicated that the PCG-1, ECG, and B biotypes clustered into different clades even though they share the same cotton plant species as their host. The association between the outbreaks of cotton leaf curl disease and the occurrence of the PCG haplotype of B. tabaci in Pakistan is discussed