Anti-corruption disclosure quality and earnings management in the United Kingdom: the role of audit quality

Purpose Building upon institutional pressures on firms to deal with corruption, this study aims to investigate the association between a firm's engagement with anti-corruption disclosure quality (ACD_Q) and earnings management (EM). Also, this study examines the moderating role of audit quality in the association between ACD_Q and EM. Design/methodology/approach The authors constructed an ACD_Q index based on the 2010 UK Bribery Act and taking into account a wide range of rules on corruption and bribery, including those of the OECD, World Bank, UNCTAD, UNGC, UNCAC and GRI. Generalized method of moments and panel regression were used to examine the association between ACD_Q and EM. Findings Using a sample of 2,695 firm‐year observations of the UK’s FTSE-350 from 2008 to 2018, this study finds ACD_Q is negatively associated with EM. In addition, this negative relationship is contingent on audit committee independence and audit committee expertise. This finding is supported by additional robustness and sensitivity analysis. Practical implications The empirical evidence reiterates the crucial need for more concerted efforts to ensure corporate engagement in anti-corruption practices with a view to reducing earnings manipulations. Originality/value This study contributes to the limited evidence that investigates how ACD Q influences EM in the UK after the introduction of the UK Bribery Act in 2010. Furthermore, by considering the period from 2008 to 2019, this study investigates the potential moderating role of UK corporate governance reforms in EM reduction. In particular, to the best of the authors’ knowledge, this study assesses for the first time the moderating effect of audit committee mechanisms on the ACD Q and EM nexus

Anti-corruption disclosure and corporate governance mechanisms: insights from FTSE 100

Purpose: This study examines the impact of corporate governance (CG) on anti-corruption disclosure (A-CD), paying particular attention to FTSE 100. Notably, it examines how board and audit committees’ characteristics affect the quantity and quality of anti-corruption disclosure. Design/Methodology: Data from FTSE 100 firms, spanning the period from 2014 to 2020 were analysed using the regression of Poisson fixed effect and GEE analyses. Findings: The findings show that gender diversity, audit committee expertise and the independence of the audit committee are positively associated with both quantity and quality of anti-corruption disclosure. Notably, no statistically significant relationships were identified between anti-corruption disclosure and factors such as board size, role duality, or board meetings. Implications: Our findings provide valuable insights for decision-makers and regulatory bodies, shedding light on the elements that compel UK companies to enhance their anti-corruption disclosure and governance protocols to alleviate corruption and propel efforts towards ethical behaviour. Originality: This study makes a notable contribution to the sparse body of evidence by examining the influence of board and audit committee attributes on anti-corruption disclosure subsequent to the implementation of the UK Bribery Act in 2010. Specifically, to the best of the authors' knowledge, this study assesses for the first time the impact of board and audit committee mechanisms on both the quantity and quality of anti-corruption disclosure

Awareness about Management of Tooth Avulsion among Dentists in Jazan, Saudi Arabia

AIM: This study aimed to evaluate the awareness amongst dentists working in Jazan, a city in K.S.A., about their potential role in the treatment of traumatic tooth avulsion injuries. MATERIAL AND METHODS: A cross-sectional study was performed and all dentists in Jazan, K.S.A. were invited to participate in this study. Data was collected through a self-administrated questionnaire. A total of 200 dental practitioners answered the questionnaire. The intern/general practitioners were 75%, and the specialists were 25%. The variables comprised socio-demographic information, professional characteristics and information regarding the awareness towards the management of tooth avulsion. RESULTS: A total of 200 dental practitioners answered the questionnaire. The intern/general practitioners were 75%, and the specialists were 25%. (44.3%) were aware of the critical time for avulsed tooth replantation while 71.8% of females did not know about the critical time for avulsed tooth replantation. 50.0% of the specialists reported that less than 30 min was needed for avulsed tooth replantation, while 59.3% of interns/general dentists advised less than 60 minutes. CONCLUSION: A statistically significant result was observed regarding the best storage medium, a critical time for avulsed tooth replantation and tooth management before replantation

Knowledge & Misconceptions about ADHD among Female Primary School Teachers in Aseer, Saudi Arabia

Background: Attention deficit/ hyperactivity disorder (ADHD) defined as physical movements which exceed the normal limit or the acceptable limit, and it shows in the form of a group of behavioral disorders arise as a result of many psychological and organic causes. Hyperactivity includes random, involuntary and unsuitable movements appear as a result of organic or psychological causes, and it is accompanied with an attention deficit. The Ministry of Health in the United States showed that males are more susceptible to this disorder than females four times. Despite the importance of the teacher's knowledge in the symptoms of the ADHD and the ways to deal with it; a small number of previous studies have examined this area. Past studies have shown that teachers did not have enough knowledge of ADHD and they often have fundamental misperceptions about the nature, causes and results of ADHD. Objective: to reveal the level of the teachers' knowledge & misconceptions about ADHD among primary school female teachers in Aseer, Saudi Arabia. Methods: This is a descriptive research using self-reported questionnaire method. It is quantitative in nature. It was done on randomly selected Saudi females teachers of primary schools in Aseer region. Results: Nearly twenty eight (27.6%) of the teachers responded correctly, while (36.5%) responded incorrectly, and (35.9%) responded “don’t know” to the first subscale which include 15 items assessing general knowledge about the nature, causes and outcome of ADHD. Fifty nine and three-tenth percent (59.3%) of the teachers responded correctly, while (17.7%) responded incorrectly, and (23%) responded “don’t know” to the second subscale of KADDS which include 9 items assessing symptoms/diagnosis of ADHD. Thirty three and two-tenth percent (33.2%) of the teachers responded correctly, while (24.5%) responded incorrectly, and (42.3%) responded “don’t know” to the third subscale of KADDS which include 12 items assessing the treatment of ADHD. Conclusion: Teachers have a major role in the identification and assessment of students with ADHD. This study was intended to examine teachers’ knowledge and misperceptions of ADHD. Teachers’ scores on KADDS were fairly good, pointing to relatively lack of knowledge about ADHD. Moreover, teachers’ level of knowledge of ADHD was positively related to their prior training and experience with ADHD. Results from this study concur with the findings of previous studies

Adherence to antidiabetic medication during the month of Ramadan among diabetes mellitus patients in the kingdom of Saudi Arabia

Background: Ramadan may lead to reduced adherence to antidiabetic medications among Saudi diabetes patients due to fasting, changes in daily routine, social and cultural influences, health risks, and inadequate awareness. This study aimed to assess the Saudi population adherence to the diabetes management medication in Ramadan. Methodology: A convenience sampling method was used to recruit participants for the study. Participants were sourced from social media platforms, diabetes mellitus patient groups, and healthcare providers groups. The Medication Adherence Rating Scale (MARS), a tool, was used to assess medication compliance. Results: A total of 384 individuals were included in this study, 20.3% were from Riyadh, 52.3% were males, 35% aged 31-50 years, and 64.1% had type 2 diabetes mellitus of participants. Age between 31-50 years was negatively associated with compliance (β = -1.06, p = 0.002), while age between 51-65 years is positively associated ((β= 1.00, p = 0.003). Being male was negatively associated with compliance (β= -0.72, p = 0.001). Different fasting behaviors like non-fasting one day or more (β = -2.92, p < 0.001) and fasting all month (β = -2.90, p < 0.001), significantly affect compliance scores with negative associations indicating lower compliance during fasting periods. Various HbA1c levels were significant predictors of compliance. Higher HbA1c levels were associated with increased compliance. Conclusions: The study reveals that age, gender, fasting behaviors and HbA1c levels significantly impact medication compliance among patients with diabetes mellitus during Ramadan

Computational intelligence modeling of hyoscine drug solubility and solvent density in supercritical processing: gradient boosting, extra trees, and random forest models

Abstract This work presents the results of using tree-based models, including Gradient Boosting, Extra Trees, and Random Forest, to model the solubility of hyoscine drug and solvent density based on pressure and temperature as inputs. The models were trained on a dataset of hyoscine drug with known solubility and density values, optimized with WCA algorithm, and their accuracy was evaluated using R2, MSE, MAPE, and Max Error metrics. The results showed that Gradient Boosting and Extra Trees models had high accuracy, with R2 values above 0.96 and low MAPE and Max Error values for both solubility and density output. The Random Forest model was less accurate than the other two models. These findings demonstrate the effectiveness of tree-based models for predicting the solubility and density of chemical compounds and have potential applications in determination of drug solubility prior to process design by correlation of solubility and density to input parameters including pressure and temperature

Perspectives of Polyhydroxyalkanoate (PHAs) Biopolymer Production Using Indigenous Bacteria: Screening and Characterization

There are wide range of biopolymers synthesized by diverse group of bacteria, among them intracellular polyhydroxyalkanoates (PHA) is on the priority list based on its higher level of uses and extensive studies on the processes involved in its biosynthesis. This study focused on screening of indigenous bacterial strains for PHA production. Twenty-six different indigenous bacterial strains have been inventoried and exploited for biopolymer production. The screened bacteria stained bluish-black to purple colonies upon staining with Sudan Black B indicating their potency for PHA production. The inclusion bodies produced strong orange fluorescence with staining by Nile Blue A which were further confirmed by microscopic examinations. The size distribution of PHA granules ranged from 0.5 to 1.0 ìm with the mean value of 0.5 ± 0.06 ìm. Out of 26 strains, Bacillus sp. Strain-6 and Pseudomonas sp. Strain-16 has been recognized as a potential candidate for biopolymer production and further identified through 16S rRNA gene analyses. The PHA yield of the two potent bacterial isolates being 0.84 and 1.12 g/L, and recorded 55.4 and 71.1% yield of PHA in cell dry weight (CDW), respectively. FT-IR Spectroscopic analysis of biopolymer produced by the two strains revealed two main absorptions peaks at C–H and carbonyl stretching bands characteristic to PHA. The H1 and C13 NMR spectra confirmed the presence of -CH- group in PHA extracted from the two strains

Physicians’ Practices in Diabetic Nephropathy in Primary Healthcare Centers in Jazan City, Saudi Arabia, 2023

Background and Objectives: Diabetes is one of the most common diseases dealt with by physicians in primary healthcare centers (PHCs). The disease is associated with macrovascular and microvascular complications, especially in those with long disease duration and uncontrolled diabetic nephropathy, which is one of the most common microvascular complications among diabetic patients. This investigation assessed the practices of physicians working at PHCs in terms of diabetic nephropathy screening, management, and referral. Materials and Methods: This study is a cross-sectional investigation targeting physicians working at PHCs in the Jazan region of Saudi Arabia between March and August of 2023. Data were collected via a self-administered questionnaire, which was distributed via online platforms. The questionnaire included sections measuring physicians’ demographic data and associated factors regarding training, the availability of resources, and practices in diabetic nephropathy, including screening, management, and referral. Chi-squared tests were used to assess associations between the practices of physicians and the measured demographics. Result: A total of 234 physicians participated in the investigation. The median age of the participants was 35 years. The adherence level of practice toward diabetic nephropathy according to American Diabetes Association (ADA) guidelines ranged from 40 points (the highest adherence level of participants) to 19 points (the lowest adherence level of participants), with a median of 33 points. Higher adherence levels were noted among physicians in Saudi Arabia, physicians with higher education levels, physicians specializing as family physicians or diabetologists, physicians who reported attending online and on-site training at diabetic centers, physicians who reported continuous access to urine and serum creatinine tests, and physicians who reported continuous access to the American Diabetes Association guidelines (p Conclusions: There are several factors associated with the level of adherence in diabetic nephropathy practice, such as physicians’ education level, specialty, training, and access to guidelines. The findings suggest the need for more training for PHC physicians in the care of patients affected by or at risk of diabetic nephropathy