Identification of Tourism Scenarios in Turkey Based on Futures Study Approach

This study aims to identify the plausible scenarios of tourism in Antalya, Turkey. For this purpose, the drivers and key factors of the research were first identified by reviewing the literature and interviewing Turkish tourism experts. Then these factors were screened using binomial nonparametric test and eight factors were eliminated from the 19 key factors. Two key factors of government policy in the tourism field and value of country currency were selected using cross impact analysis technique in order to write plausible scenarios. Based on these two uncertainties, four scenarios of luxury tourism, cheap tourism, tourism deterioration and unplanned tourism were identified

A Report of Two Cases of TGM1 Mutations in Iranian Patients with Lamelar Ichthyosis

ObjectiveAutosomal Recessive Congenital Ichthyosis (ARCI) is a rare, heterogenous keratinization disorder of the skin, classically divided into two clinical subtypes, Lamellar Ichthyosis (LI) and Nonbullous Congenital Ichthyosi-formis Erythroderma (NCIE). Lamellar Ichtyosis is caused by mutations in the TGM1 gene that encodes transglutaminase 1 enzyme, which is critical for the assembly of the cornified cell envelope in terminally differentiating keratinocytes. TGM1 is a complex enzyme existing as both cytosolic and membrane-bound forms.Moreover, TGM1 is proteolytically processed, and the major functionally active form consists of a membrane-bound 67/33/10-kDa complex with a myristoylated and palmitoylated amino-terminal 10-kDa membrane anchorage fragment. In this study, all 14 coding exons of TGM1 gene were investigated using PCRsequencing method in three Iranian patients with different phenotypes which are often caused by homozygote or compound heterozygote mutations and a homozygote mutation (G218S) in exon 4 and  three heterozygote mutations (R37K, D58N, D86N) in exon 2 were observed. The mutation (D86N) was seen in two patients simultaneously.Key words: TGM1gene, mutation, ARCI, lamellar, ichthyosis, sequencing

Evaluation of Efficacy of Neuro Muscular Electrical Stimulation and Electro Acupuncture in Improving the Pain and Disability in Patients with the Lumbar Degenerative Intervertebral Disk Disease

Background: Chronic low back pain (CLBP) due to the degenerative intervertebral disk diseases is one of the most common musculoskeletal conditions in contemporary societies. A variety of pharmacological, non-pharmacological and surgical options is available for treatment of CLBP. The use of non-pharmacological methods have drastically increased in recent years, offering fewer complications and expenses. This study was conducted to compare the efficacy of the neuromuscular electrical stimulation (NMES) and electro acupuncture (EAP) with exercise therapy alone in patients with chronic low back pain. Materials and Methods: This was a randomized case-controlled clinical trial. Sixty patients with CLBP were randomly assigned to 3 groups (20 cases each) of the EAP with exercise therapy, NMES with exercise therapy, and exercise therapy only. Severity of pain and disability improvement were assessed using the visual analog scale (VAS) and Quebec back pain disability scale respectively. Results: A total of 66 individuals were enrolled, out of which 6 were excluded due to patients’ lack of cooperation. A significant decline in the amounts of Quebec and VAS was observed in the three groups (p<0.001). The pain and disability improvements did not display any significant difference in the NMES or EAP groups compared to the control group. However, the severity of disability and pain in the NMES group were significantly higher than the EAP group (p<0.05). Conclusion: These findings may indicate an almost identical efficacy of exercise therapy alone compared to the combination with electrical stimulation techniques in improving the pain and disability in patients suffering CLBP

Mapping the state of expanded audit reporting: a bibliometric view

Purpose: This study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and provides suggestions for further research. Design/methodology/approach: This research uses various bibliometric techniques, including co-word and co-citation analysis for EAR science mapping, based on 123 papers from Scopus Database between 1991 and 2022. Findings: The results show EAR research is focused on Audit Quality; Auditor Liability and Litigation; Communicative Value and Readability; Audit Fees; and Disclosure. Regarding EAR research, Brasel et al. (2016), article is the most cited paper, Bédard J. is the most cited author, Laval University is the most influential university, The Accounting Review is the most cited journal and USA is the leading country. Furthermore, the results show that in common law countries, in which shareholder rights and litigation risk is high, topics such as disclosure quality and audit litigation have been addressed more; and in civil legal system countries, which usually favor stakeholders’ rights, topics of gender diversity or corporate governance have been more studied. Practical implications: This research has practical implications for standard setters and regulators, who can identify important, overlooked and emerging issues and consider them in future policies and standards. Originality/value: This paper contributes to the literature by providing a more objective and comprehensive status of the accounting research on EAR, identifying the gaps in the literature and proposing a direction for future research to continue the discussion on the value-relevance of EAR to achieve more transparency and less audit expectation gap

Audiological Assessment in Neonates and Children Suffering from Meningitis

Objective : To assess neonates and children suffering from meningitis , during the critical and recovery periods , using ABR , EOAE and Behavioral Audiometry. Method and Material: 40 neonates to 12-year-old children were assessed. Using ABR test, the hearing of these cases was evaluated during the critical period-that is , 24-72 hours following the diagnosis. This test was repeated when patients recovered from meningitis-that is 24 hours before discharge (recovery period) Hearing function , again , was assessed 7-14 days following discharge through Immittance Audiometry, Behavioral Audiometry (PTA , SF and BOA). And EOAE (TEOAE and DPOAE) tests procedures. Findings: During the critical period , ABR test revealed normal hearing in 35 patients (87.5%) and severe to profound sensorineural hearing loss (unilateral and bilateral) in 5 patients (12.5%-girl=4, boy=1). The same result were obtained in re-evaluation in the recovery period. On the other hand , 7-14 days after of discharge , Immittance Audiometry and Behavioral Audiometry (including PTA , S.F and BOA tests), confirmed the mentioned results (cross - gcheck). EOAE test (DPOAE and TEOAE) in 35 normal hearing patients (according to ABR test) , showed normal cochlear function. 2 out of 5 cases suffering from severe to profound sensorineural hearing loss revealed normal cochlear function. According to EOAE results , abnormal cochlear function was evident in 3 patients. Conclusion: ABR , EOAE tests , and Behavioral Audiometry in children meningitis during the critical period and recovery period can be used to diagnose any degree of hearing loss with a high level accuracy. The results of persent study is confirmed by previous investigations

Mapping the conceptual structure of intellectual capital research:A co-word analysis

This bibliometric study aims to map the conceptual structure of intellectual capital (IC) research between 1975 and 2020 using co-word analysis and social network analysis drawing upon the Web of Science database. The results show that 12,310 documents have been published from 1975 to 2020. From a total of 6,516 keywords used in documents, the five most frequent keywords have been identified as: “performance”, “innovation”, “knowledge”, “impact”, and “management”. The United States is the top-producing country with 3,303 documents. In addition, the findings indicate that the Journal of Intellectual Capital is the most prolific journal with 208 articles, and the Academy of Management Journal is the most frequently cited journal with 11,914 citations. The National Bureau of Economic Research (NBER) is the world's most prolific research institute with 84 documents. The most frequently used keywords in different geographical regions show that except for South America, where the most frequently used keyword is ''innovation'', ''performance'' is the most common keyword in Asia, Europe, North America, Oceania, and Africa. This study provides a comprehensive picture of the current state of IC research, thereby paving the way for future studies by shedding light on the gaps in the literature and presenting suggestions for future research

Environmental disclosure quality and risk: the moderating effect of corporate governance

Purpose: The purpose of this article is to investigate the relationship between environmental disclosure quality (EDQ) and risk and to further examine whether corporate governance (CG) practices moderate this relationship. Design/methodology/approach: This study uses a set of unique, hand collected data (from 2011 to 2016) to measure EDQ for a sample of 762 firm-years Iranian listed companies. Ordinary least squares regression analysis is performed in testing hypotheses after controlling for a variety of firm, industry and year effects. Moreover, several analyses are performed to establish the robustness of the findings. Findings: The results indicate a negative association between EDQ and firm risk. While board independence moderates this relationship, other CG practices such as CEO duality and board size do not show any effects on the relationship between EDQ and risk. The results remain robust after performing sensitivity tests and under various specifications, including the fixed-effects panel data and Heckman two-stage regressions. Research limitations/implications: Results are from a sample of firms from one country. Practical implications: The results have implications for policymakers, legislators and corporate executives, as environmental initiatives are gaining more attention worldwide. Social implications: Sustainability initiatives in the areas of environmental and social performance and disclosure are gaining global attention. This study addresses the link between firm risk and EDQ. Originality/value: This study contributes to the literature by shedding light on the relationship between corporate risk-taking and EDQ in the context of a developing economy

Determining factors and consequences of risk perception in annual reports: Structural equation modeling approach

Auditor switching has major implications for companies. Understanding the dynamics and determinants of auditor switching is especially important for the stakeholders. The present research investigated the financial determinants of auditor switching and the market response to it using meta-analysis. 122 articles between 1996 and 2021 were selected and reviewed. 67 articles examined the financial determinants of auditor switching and 55 articles examined its consequences as well as market reactions. Egger’s linear regression was used for data analysis and funnel plots were used to assess for potential publication bias. The results showed that return on assets and sales growth were negatively associated with auditor switching, while financial leverage, losses, market-to-book ratio, cash flow from operations, ratio of inventory to total assets, and foreign sales were positively associated with auditor switching. Regarding the consequences of auditor switching, the results showed that auditor switching is negatively associated with stock price changes, stock returns, discretionary accruals, and financial restatement, but positively associated with audit firm size and timeliness of audit reports. IntroductionIn recent years, auditor switching and its determinants have been the subject of considerable research in the auditing and accounting literature. Auditor switching as a multi-dimensional concept is affected by various factors and leads to different and sometimes opposite results. Understanding auditor switching is important as it can have major implications for audit firms, clients, clients’ stakeholders, and others. Various factors related to the audit firm and auditors can lead to auditor switching, including certain auditor and audit firm characteristics and client characteristics (e.g., financial and accounting ratios), among others.Studies on the determinants of auditor switching have reported mixed results for various reasons such as differences in sampling, statistical population, and data analysis. The present research investigates financial characteristics and accounting ratios as key factors in auditor switching. That is because these ratios provide a window into the company’s performance and have been widely used to explain various phenomena.A review of the literature reveals that auditor switching has been extensively, but studied some caveats. First, the results of these studies have been mixed. Second, to our knowledge, no study has used meta-analysis to investigate the determinants and implications of voluntary auditor switching. Third, most studies have examined the effect of auditor switching on either external or internal dynamics of the company, not both. Therefore, the present research uses meta-analysis to synthesize the evidence, identify and examine the primary determinants and implications of auditor switching, remove studies that cause bias in the results, and document the remaining factors using robust statistical methods.Auditing literature suggests that distinct aspects of accounting practices affect auditor switching by the client. First, new statements by the FASB on financial accounting standards creates new disagreements between the auditor and the client. Literature shows that auditor switching increases when a new standard is introduced, and that clients in industries that are more affected by the new standard are more likely to change audit firms if harmed. A number of studies provide more direct evidence that auditor-client disagreements lead to auditor change [18]. Other studies document a positive relationship between auditor conservatism and a company’s propensity to switch auditors [50]. Hennes et al. found that liquidity ratios (working capital to total assets; current assets to current liabilities), profitability (operating income before interest and taxes to total assets), and asset turnover (net sales divided by total assets) are lower for companies that have changed auditors. These findings support the notion that weak financial position of companies increases the likelihood of switching auditors [28].Tessema and Abou-El-Sood investigated audit rotation and information asymmetry at the international level and found that companies that periodically rotate auditors receive higher quality audits, which leads to higher trading volume and lower stock return volatility, thus reducing investors’ information asymmetry [57].Bani Mahd and Akbari found no significant relationship between the variables of Altman’s bankruptcy model and auditor switching [3]. Cameran et al. showed that companies with a high proportion of debt in their capital structure should assure creditors and bankers of their financial stability. Any change of auditor may be a concern for creditors and bankers [13]. Hudaib and Cooke investigated the effect of financial distress on auditor switching. They showed that financial distress affects audit opinion, which may in turn influence the company’s decision to change its auditor [29]. Wang et al. found a significant relationship between Altman’s z-score and auditor change [53]. Pirayesh and Ashtari investigated the relationship between auditor switching and ownership structure, and reported that auditor switching is positively associated with board independence and institutional ownership. They also found a positive, but non-significant relationship between stock returns and auditor switching in firms with independent boards [8].Based on this theoretical framework, the present research uses meta-analysis to investigate the relationship between various financial and accounting factors and auditor switching. These factors include financial leverage, return on assets, losses, sales growth, market-to-book ratio, cash flow from operations, inventory to total assets ratio, and foreign sales. 122 articles published between 1996 and 2021 are selected and reviewed, with 67 articles examining the financial determinants of auditor switching and 55 articles examining its consequences as well as market reactions. Egger’s linear regression was used for data analysis and funnel plots are used to assess for potential publication bias. The results show that return on assets and sales growth were negatively associated with auditor switching, while financial leverage, losses, market-to-book ratio, cash flow from operations, ratio of inventory to total assets, and foreign sales are positively associated with auditor switching. Regarding the implications of auditor switching, the results indicate that auditor switching is negatively associated with stock price changes, stock returns, discretionary accruals, and financial restatement, but positively associated with audit firm size and timeliness of audit reports

Substantive or symbolic compliance with regulation, audit fees and audit quality

We examine whether Audit Fee Regulation (AFR) enhances auditors’ bargaining power in setting audit fees, consequently leading to superior quality audit services using the Iranian audit environment. We posit two hypotheses of “symbolic” and “substance” compliance. We find that neither audit fees nor audit quality has increased in the post-AFR era, supporting the symbolic hypothesis. The results are robust to several sensitivity tests, including difference-in-difference analysis. Contrary to the regulator’s expectation, our findings suggest that arbitrarily stimulating suppliers’ incentives without considering the priority and importance of demand-side incentives in a compliance-driven audit market and the flexibility to bypass the regulation result in symbolic (de jure) compliance with the regulation. We provide policy, practice, and research implications by suggesting that positive intended consequences of regulations in a compliance-driven audit market can be achieved when the regulation is robust with less latitude for discretion symbolic compliance

Audit Qualification Paragraphs and Audit Report Lag: Evidence from Iran

We investigate whether the number and type (the nature and repetitiveness) of audit qualification paragraphs (AQPs) play a role in audit report lag (ARL). We use a unique dataset of listed firms in Iran where the multitude and diversity of AQPs are very high. The results show that ARL is longer for firms with a greater number of AQPs, that there is a significant positive relationship between all AQP types and ARL except for misclassification of accounting numbers in financial statements, and that ARL increases with the number of non-repetitive AQPs. We employed several sensitivity tests, and the results did not change materially. Drawing on prior studies, we have developed two arguments, “additional audit procedures” and “auditor-client negotiations”, to explain the role of the number and type of AQPs on ARL. The findings of this study have significant implications for investors, auditors and authority bodies in terms of paying close attention to the number and type of AQPs in their decisions