Key audit matters, audit partner tenure and audit reporting lag: Evidence from Malaysia

Audit timeliness is one of the most important factors that determine timeliness of financial reporting. Undue delay in audit report would cause delay in financial reporting and consequently affect decision making of the users of financial statement. This study investigates the relationship between Key Audit Matters (KAM) category, which has longer audit reporting lag (ARL) and ARL. This study also examines the moderating effect of audit partner tenure on the relationship between KAM category, which has longer ARL and ARL. The data was collected from 395 companies with financial year end of 31 December 2016 listed on Bursa Malaysia Main Board. The sample was approximately 50 percent from the population of total 795 companies. Descriptive statistics showed that on average, the companies took approximately 92 days to complete their audit report. From mean t-test analysis and univariate analysis, KAM category-receivables was found to be positive and statistically significant in predicting ARL. Using ordinary least squares regression analysis, it was found that KAM category-receivables has a positive and significant relationship with ARL. However, audit partner tenure did not moderate the KAM category-receivables-ARL relationship. Further analysis suggested the potentiality of long-tenured audit partners from Big 4 to reduce ARL. The study shall be interest of the auditors, regulators and management of companies. The findings of the study would help auditors in developing a more realistic audit strategy and alleviate Bursa Malaysia’s investigation and enforcement actions, other than serving as a justification basis of regulation reformation in the future. The findings of the study also contribute to the management of companies in developing comprehensive internal audit strategic plan and deploying resources to minimise ARL

E-commerce adoption research: a review of literature

The purpose of this paper is to provide a comprehensive literature review of the e-commerce adoption studies. This paper investigated the papers that have been published and indexed in the Scopus database for the period from 2012- 2017. This study found that e-commerce adoption studies can be classified into six themes: factors affecting e-commerce adoption, barrier of e commerce adoption, implication of e-commerce adoption, e-commerce adoption process, improvement of e-commerce adoption and e-commerce web attraction. It is found that existing literature has given considerable attention to the drivers that facilitate e-commerce adoption while other themes have received far less attention from researchers. The significant factors that influence e-commerce adoption includes management’s support, the role of government, perceived benefits, external pressures, organizational readiness, IT-related skills, capabilities and infrastructure, among others. Such limited scope of study efforts could only provide a stagnant view towards partial understanding of the dynamic diffusion process of e-commerce. Future research shall be extended to explore e-commerce adoption from the process perspective and investigate the post-adoption stages of e-commerce to observe how e-commerce adoption evolves over time

A comprehensive review on e-commerce research

Based on the review on the available literature sources, this paper comprehensively discusses the identified studies which have been done in the context of e-commerce adoption. Seventy-three (73) papers have been extracted from Elsevier's Scopus database. Those papers were analyzed based on the distribution of publication, the scope demography, the research approach and research method and the adapted theory or conceptual framework. The result of the study found that publications in e-commerce research rose to peak year in 2015. Most of the e-commerce adoption studies were carried out in Southeast Asia (26%) and determining factors of e-commerce adoption was the most popular theme across region. Despite of its popularity, the findings were inconclusive in terms of specific determinants that significantly contributed towards e-commerce adoption. However, it is found that variables from the organizational context and external environment context significantly contributed towards e-commerce adoption. Most of the studies preferred quantitative approach (71.2%), especially in employing questionnaire methods. The result of the theory analysis reveals that the most frequently used conceptual framework was TOE framework, while many studies (24.7%) did not take into account of specific conceptual framework. Only a few researchers (11%) had used self-developed conceptual framework rather than existing framework. In term of scope, majority of the studies focused on the factors that encourage e-commerce adoption. Such limited scope of studies efforts could only provide a partial understanding of the diffusion process. Future research shall go further to investigate the post-adoption stages of e-commerce. The limitation of single database and keywords might fail to give more extensive retrieved number of articles in the study

Localization of hRad9 in breast cancer

<p>Abstract</p> <p>Background</p> <p><it>hRad9 </it>is a cell cycle checkpoint gene that is up-regulated in breast cancer. We have previously shown that the mRNA up-regulation correlated with tumor size and local recurrence. Immunohistochemical studies were made to better define the role of <it>hRad9 </it>in breast carcinogenesis.</p> <p>Methods</p> <p>Localisation of hRad9 protein were performed on paired tumor and normal breast tissues. Immunoblotting with and without dephosphorylation was used to define the protein isolated from breast cancer cells.</p> <p>Results</p> <p>Increased hRad9 protein was observed in breast cancer cells nucleus compared to non-tumor epithelium. This nuclear protein existed in hyperphosphorylated forms which may be those of the hRad9-hRad1-hHus1 complex.</p> <p>Conclusion</p> <p>Finding of hyperphosphorylated forms of hRad9 in the nucleus of cancer cells is in keeping with its function in ameliorating DNA instability, whereby it inadvertently assists tumor growth.</p

Towards a global partnership model in interprofessional education for cross-sector problem-solving

Objectives A partnership model in interprofessional education (IPE) is important in promoting a sense of global citizenship while preparing students for cross-sector problem-solving. However, the literature remains scant in providing useful guidance for the development of an IPE programme co-implemented by external partners. In this pioneering study, we describe the processes of forging global partnerships in co-implementing IPE and evaluate the programme in light of the preliminary data available. Methods This study is generally quantitative. We collected data from a total of 747 health and social care students from four higher education institutions. We utilized a descriptive narrative format and a quantitative design to present our experiences of running IPE with external partners and performed independent t-tests and analysis of variance to examine pretest and posttest mean differences in students’ data. Results We identified factors in establishing a cross-institutional IPE programme. These factors include complementarity of expertise, mutual benefits, internet connectivity, interactivity of design, and time difference. We found significant pretest–posttest differences in students’ readiness for interprofessional learning (teamwork and collaboration, positive professional identity, roles, and responsibilities). We also found a significant decrease in students’ social interaction anxiety after the IPE simulation. Conclusions The narrative of our experiences described in this manuscript could be considered by higher education institutions seeking to forge meaningful external partnerships in their effort to establish interprofessional global health education

Clinical and Radiographic Outcomes After Minimally Invasive Transforaminal Lumbar Interbody Fusion-Early Experience Using a Biplanar Expandable Cage for Lumbar Spondylolisthesis.

BackgroundMinimally invasive transforaminal lumbar interbody fusion (MIS TLIF) is a surgical technique frequently used to treat symptomatic lumbar spondylolisthesis. We aim to investigate the safety and efficacy of using a biplanar expandable cage in the treatment of symptomatic lumbar spondylolisthesis using a MIS TLIF approach.MethodsA retrospective review of patient records was performed on patients who underwent MIS TLIF for symptomatic lumbar spondylolisthesis using the FlareHawk cage over a 12-month period. Patient demographics, as well as preoperative and postoperative clinical and radiographic outcome measures were recorded and analyzed.ResultsA total of 13 consecutive patients underwent MIS TLIF for symptomatic spondylolisthesis during the study period. The mean age was 60.2 ± 13.9 years, and 61.5% were female. The mean preoperative and postoperative slippage was 7.0 ± 3.0 mm and 1.0 ± 1.9 mm, respectively. The preoperative mean segmental lordosis was 5.1° ± 6.0°, mean anterior, posterior disc, and foraminal height were 9.1 ± 3.9 mm, 5.7 ± 1.5 mm, and 11.0 ± 2.0 mm, respectively. The postoperative mean segmental lordosis was 6.8° ± 4.7°, and mean anterior, posterior disc, and foraminal height were 11.4 ± 2.2 mm, 7.8 ± 1.0 mm, and 12.3 ± 1.3 mm. There was improvement in all radiographic parameters postoperatively. The mean Visual Analog Scale (VAS) back pain, VAS leg pain improved from 7.0 ± 2.9 and 5.1 ± 3.0 preoperatively to 3.1 ± 2.9 and 1.1 ± 1.7 at the latest clinic follow-up visit, respectively (P = .0081). The mean EuroQol-Five Dimensions (EQ5D) score improved from 0.37 ± 1.7 to 0.66 ± 0.23 after surgery. There was no subsidence, endplate violation, cage migration, or other implant-related complications. No patient required reoperation.ConclusionsThe biplanar expandable cage is both safe and efficacious in treating symptomatic lumbar spondylolisthesis using the MIS TLIF approach. Spine surgeons should be familiar with the biplanar expandable cage technology and keep it in their armamentarium in surgical treatment of lumbar spondylolisthesis.Level of evidence4

Altered motor and motor perceptual cognitive imagery task-related activation in diabetic peripheral neuropathy: insights from functional MRI

OBJECTIVE To compare central nervous system (CNS) activation in patients with and without diabetic peripheral neuropathy (DPN) during motor and motor imagery tasks and to correlate activation with functional performance. RESEARCH DESIGN AND METHODS Twenty-six participants (13 with DPN, 13 without DPN) underwent functional MRI during three tasks: ankle dorsi plantar flexion (motor task [MT]) and motor imagery tasks of walking on a smooth surface (SMIT) and rough surface (RMIT). Functional assessment included gait analysis, ankle muscle strength, and ankle range of motion. RESULTS The tasks activated the sensorimotor, motor preparation, visual processing, and decision-making regions. Activation was significantly lower in patients with DPN than in those without DPN during MT and SMIT but not RMIT. Poor functional performance in patients with DPN was associated with greater activation in motor preparation regions. CONCLUSIONS In patients with DPN, CNS responses appear muted compared with patients without DPN, but they remain capable of enhancing CNS activation when tasks are more challenging or when functional deficits are substantial

Extracted from MDA231 breast cancer cells, breast tumor sample with nuclear staining of hRad9 (A) and a control tumor sample with no nuclear staining (B)

The relative position for molecular weights (in KDa) are indicated on the right. Protein extracts were treated with λ phosphatase (100 and 500 units respectively).<p><b>Copyright information:</b></p><p>Taken from "Localization of hRad9 in breast cancer"</p><p>http://www.biomedcentral.com/1471-2407/8/196</p><p>BMC Cancer 2008;8():196-196.</p><p>Published online 11 Jul 2008</p><p>PMCID:PMC2483722.</p><p></p