Audit Quality and Classification Shifting: Evidence from UK and Germany

Purpose – We examine the impact of audit quality (AQ) on Classification Shifting (CS) among non-financial firms operating in the UK and Germany. Methodology – This paper used various audit committee variables (size, meetings, gender diversity, and financial expertise) to measure AQ and its impact on CS. We used a total of 2110 firm-year observations from 2010 to 2019. Findings - We found that the presence of female members on the audit committee and audit committee financial expertise deter the UK and German managers from shifting core expenses and revenue items into special items to inflate core earnings. However, audit committee size is positively related to CS among German firms but has no impact on UK firms. We also document evidence that audit committee meetings restrain UK managers from engaging in CS. However, we found no impact on CS among German firms. Our results hold even after employing several tests. Originality - Most CS studies used market-oriented economies such as the USA and UK and ignored bank-based economies such as Germany, France, and Japan. We provide a comparison among bank and market-oriented economies on whether the AQ has a similar impact on CS or not among them. Implications - Overall, our findings provide broad support in an international setting for the board to improve its auditing practices and offer essential information to investors to assess how AQ affects the financial reporting process

Setting priorities for ageing research in Africa: a systematic mapping review of 512 studies from sub-Saharan Africa

BACKGROUND: In 2040, the older population's growth rate in sub-Saharan Africa (SSA) will be faster than those experienced by developed nations since 1950. In preparation for this growth, the National Institute on Aging commissioned the National Academies' Committee on Population to organize a workshop on advancing aging research in Africa. This meeting provided a platform for discussing some areas requiring improvement in aging research in SSA regions. We believed that conducting a systematic review of peer-reviewed articles to set priorities for aging research in SSA is warranted. Therefore, this article is the first in a Four-Part series that summaries the types and trends of peer-reviewed studies in SSA. METHODS: This systematic mapping review followed the Search-Appraisal-Synthesis-Analysis Framework. We systematically searched multiple databases from inception till February 2021 and included peer-reviewed articles conducted with/for older adults residing in SSA. Conventional content analysis was employed to categorize studies into subject-related areas. RESULTS: We included 512 studies (quantitative = 426, qualitative = 71 and mixed-method = 15). Studies were conducted in 32 countries. Quantitative studies included were observational studies: cross-sectional (n = 250, 59%), longitudinal (n = 126, 30%), and case-control (n = 12, 3%); and experimental studies: pre-post design (n = 4, 1%), randomized control trial (RCT, n = 12, 3%); and not reported (n = 21, 5%). Fifteen qualitative studies did not state their study design; where stated, study design ranged from descriptive (n = 14, 20%), ethnography (n = 12, 17%), grounded theory (n = 7, 10%), narrative (n = 5, 7%), phenomenology (n = 10, 14%), interpretative exploratory (n = 4, 6%), case studies (n = 4, 6%). Of the 15 mixed-method studies, seven did not state their mixed-method design. Where stated, design includes concurrent (n = 1), convergent (n = 1), cross-sectional (n = 3), informative (n = 1), sequential exploratory (n = 1) and retrospective (n = 2). Studies were classified into 30 (for quantitative studies) and seven (for qualitative and mixed-method) subject-related areas. HIV/AIDs-related and non-communicable diseases-related studies were the most predominant subject-related areas. No studies explored the transdisciplinary co-production of interventions. CONCLUSIONS: There are glaring gaps in ageing research in SSA, especially mixed-methods and RCTs. A large number of studies focused on HIV/AIDs and non-communicable disease-related studies. National and international funding agencies should set up priority funding competitions for transdisciplinary collaborations in ageing research

‘Ugba na ngbam’ – Food Heritage of Mbaise People: Implications for Classroom-Based Ethnoscience and Sustainable National Development

The processing of ‘Ugba’ (Pentaclethra macrophylla Benth), seeds for food, is almost a ritual in Mbaise. Mbaise is a prominent enclave of the Ibo extraction of the present Imo state of South-Eastern Nigeria. Like any other people, they have prominent cultures including foods, and their preparation rituals. The ritual of preparing ‘ugba agworo agwo’(oil bean salad delicacy) has some ‘dos’ and ‘don't. It involves many stages and different handling procedures for the best effects.  This paper examined in detail, the ritual of processing oil bean seeds, the possible science of the stages, chemical compositions, nutritive and economic values of the seed, the dish and the tree. The paper ends with a look at the implications on instructions in ethnoscience  and also tries to answer the question: Is it justifiable and plausible to integrate ethnoscience into formal science classrooms as a way towards sustainability, preservation of cultural heritages  and national development? Keywords: Oil bean salad, Ugba, Mbaise, Ethnoscience, Food heritage.                                                                   DOI: 10.7176/JEP/15-1-12 Publication date: January 31st 202

The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions

Purpose -This paper examines the impact of board characteristics on earnings management among UK non-financial firms. Methodology - Using a sample of the UK FTSE 350 firms from 2010 till 2019, we investigated the relationship between board characteristics (board size, board gender diversity, board tenure, board independence, CEO-duality, board meetings) and earnings management by using quantile regression technique. Findings - We found a non-linear association between board characteristics and discretionary accrual. The empirical evidence showed that board mechanisms reduce the extent of earnings manipulation among UK firms with higher discretionary accruals than firms with low and medium discretionary accruals levels. Implications - Our results will benefit UK firms by helping them to rethink their board composition. It will also help policymakers understand how the corporate board can help ensure the quality of financial reports. Originality/value – We used the quantile regression approach, which helps to clarify the mixed findings of prior studies that used conventional regression techniques

A sequential modular flowsheeting system for the LSI-11 minicomputer system

Thesis (B.A.)--University of Illinois at Urbana-Champaign, 1981.Bibliography: leaf 42.Microfiche of typescript. [Urbana, Ill.] : Photographic Services, University of Illinois, U of I Library, [1984]. 3 microfiches (121 frames) : negative ; 11 x 15 cm

Reducing readmission rates for individuals discharged from acute psychiatric care in Alberta using peer and text message support: Protocol for an innovative supportive program

Abstract Background Individuals discharged from inpatient psychiatry units have the highest readmission rates of all hospitalized patients. These readmissions are often due to unmet need for mental health care compounded by limited human resources. Reducing the need for hospital admissions by providing alternative effective care will mitigate the strain on the healthcare system and for people with mental illnesses and their relatives. We propose implementation and evaluation of an innovative program which augments Mental Health Peer Support with an evidence-based supportive text messaging program developed using the principles of cognitive behavioral therapy. Methods A pragmatic stepped-wedge cluster-randomized trial, where daily supportive text messages (Text4Support) and mental health peer support are the interventions, will be employed. We anticipate recruiting 10,000 participants at the point of their discharge from 9 acute care psychiatry sites and day hospitals across four cities in Alberta. The primary outcome measure will be the number of psychiatric readmissions within 30 days of discharge. We will also evaluate implementation outcomes such as reach, acceptability, fidelity, and sustainability. Our study will be guided by the Consolidated Framework for Implementation Research, and the Reach-Effectiveness-Adoption-Implementation-Maintenance framework. Data will be extracted from administrative data, surveys, and qualitative methods. Quantitative data will be analysed using machine learning. Qualitative interviews will be transcribed and analyzed thematically using both inductive and deductive approaches. Conclusions To our knowledge, this will be the first large-scale clinical trial to assess the impact of a daily supportive text message program with and without mental health peer support for individuals discharged from acute psychiatric care. We anticipate that the interventions will generate significant cost-savings by reducing readmissions, while improving access to quality community mental healthcare and reducing demand for acute care. It is envisaged that the results will shed light on the effectiveness, as well as contextual barriers and facilitators to implementation of automated supportive text message and mental health peer support interventions to reduce the psychological treatment and support gap for patients who have been discharged from acute psychiatric care. Trial registration clinicaltrials.gov, NCT05133726 . Registered 24 November 202