The joint influence of digital adoption in corporate governance and its impact on external assurance is a critical and emerging nexus in the literature concerning auditing and technological innovation, especially in volatile markets. Building on agency theory and resource dependence theory, this study investigates the nexus between corporate digital transformation (DT) and audit quality (AQ), while examining the moderating role of AC characteristics—specifically size, gender diversity, expertise, and activity—within the Egyptian context. Utilizing a sample of 120 non-financial firms listed on the Egyptian Exchange (EGX) from 2022 to 2024 (360 firm-year observations), the analysis employs Robust Least Squares (M-estimation) and Panel EGLS to ensure resilience against outliers and heteroscedasticity. The empirical findings provide robust evidence that digital transformation significantly enhances audit quality by constraining discretionary accruals, supporting the premise that technological integration improves monitoring and transparency. Moreover, the results reveal that the audit committee acts as a pivotal positive moderator, strengthening the digitalization-audit quality relationship; this impact is most pronounced in firms with larger, more gender-diverse, and financially expert audit committees. While audit committee activity shows a reactive correlation with accruals, its interaction remains essential for continuous monitoring in digital environments. Ultimately, this study offers novel insights for regulators and firms in emerging economies, highlighting that the benefits of technological adoption in financial reporting are maximized only when complemented by robust internal governance mechanisms, necessitating simultaneous investment in digital infrastructure and the fortification of audit committee attributes to ensure sustained audit market efficiency.

Prevalence of intestinal parasites in a tertiary care hospital and utility of AI-assisted fecal analyzer for their detection.

It cannot be denied that every time there is a CPNS acceptance, many are ready to compete to be able to graduate as a civil servant. To become a civil servant, one of the challenges that must be faced is taking the CAT SKD, SKB test by meeting the CAT threshold scores determined by BKN. Where the final graduation rate for CPNS participants is by getting the highest score from the specified number of formations. Therefore, the evaluation carried out by researchers in carrying out a comparative analysis of the Decision Tree, KNN, and Naïve Bayes algorithms for the predicted results of the 2021 Ministry of Religion First Expert Auditor CPNS graduation using Rapid Minner Tools. The results of this research will help in providing more effective and efficient solutions in assessing the qualifications of CPNS candidates, as well as minimizing subjective biases that may arise in the manual selection process.

BackgroundRegular auditing of ultrasound images is required to maintain quality; however, manual auditing is time-consuming and can be inconsistent. We therefore aimed to develop and validate an artificial intelligence-based image quality audit (AI-IQA) system to audit images from the four key planes used in first-trimester scanning.MethodsThe AI-IQA system was developed based on the YOLOv7 structure detection network and a multi-branch image quality regression network using a large multicenter internal dataset. Clinical validation was performed using 567 cases scanned by four radiologists with different experience levels, of which 349 were performed without AI-IQA feedback (clinical test set 1) and 218 were performed after 2–3 rounds of AI-IQA feedback (clinical test set 2). The proportion of standard images obtained and detailed expert audit results were compared to verify whether AI-IQA could objectively and accurately provide feedback on deficiencies in nonstandard images to assist radiologists at different experience levels in improving image quality.ResultsIn the internal test set, the AI-IQA system achieved high average accuracy precision, recall and F1-score in auditing the overall plane quality (0.881, 0.833, 0.842 and 0.837, respectively) and structure quality (0.906, 0.861, 0.857 and 0.859, respectively). In clinical test sets 1 and 2, AI-IQA results showed strong consistency with expert assessment results, with the average Cohen’s Kappa coefficient exceeding 0.8 for all four planes. In addition, following AI-IQA feedback, the proportion of standard images obtained by junior and mid-level radiologists increased by 7.7% and 5.1%, respectively. AI-IQA takes only 0.05 s to assess each image, while experts require more than 20 s (p < 0.001).ConclusionsThe proposed AI-IQA system proved to be a highly accurate and efficient method of automatically auditing first-trimester scanning image quality, providing precise and rapid key plane quality control. This tool can also assist radiologists with different levels of experience to improve the image quality.

Summary. The purpose of the study is to analyze the readiness of nurses to collect venous blood from victims in emergency situations (ES) upon their mass admission to health care organizations (HCOs). Research materials and methods. The research materials are data from a sociological survey of procedural nurses in order to identify their level of knowledge, skills, and abilities in performing the medical procedure of collecting venous blood for laboratory testing. The survey was conducted anonymously on the Telegram platform. Additionally, to clarify the level of skills in performing blood collection and sample preparation, an expert audit was conducted among procedural nurses in 25 departments of a large city multidisciplinary LMO. Research methods – analytical method and generalization method. Research results and their analysis. Analysis of the research results showed that most procedural nurses do not experience difficulties in collecting venous blood. However, every third nurse with 5-10 years of experience experiences difficulties in carrying out this procedure, and more than half of the nurses faced the need to re-collect venous blood. In addition, every third nurse does not follow the recommendations for performing procedures related to the use of a tourniquet and patient identification. The most typical errors made by nurses when collecting venous blood for laboratory tests are: lack of primary mixing of the sample; lack of mixing of test tubes; horizontal arrangement of test tubes with collected venous blood and violation of sample collection to the required filling mark. It was concluded that the results of the study showed the need to improve the readiness of nurses in procedure rooms to collect venous blood for laboratory tests in the event of a mass admission of victims in emergency situations to medical institutions.

Managerial competency plays a crucial role in improving performance and enhancing productivity within public organizations. The Plan and Budget Organization of Iran, as one of the key institutions in policymaking and the implementation of developmental programs, requires managers equipped with a wide range of competencies tailored to today’s complex and dynamic environment. The aim of the present study was to develop a competency model for managers in public organizations, focusing specifically on the Plan and Budget Organization of Iran. This research adopted a qualitative methodology. The statistical population in the model development phase included faculty members in the field of public administration at higher education institutions and senior managers and human resource management experts from various public organizations. In the model validation phase, participants consisted of public administration faculty members from higher education institutions in Greater Tehran. In the qualitative section, 19 experts were selected through snowball sampling, while in the validation phase, 20 experts were chosen via purposive sampling. Data collection tools included semi-structured interviews in the qualitative section and an expert evaluation checklist in the validation phase. For data analysis, the qualitative section employed thematic analysis using initial, axial, and selective coding with Atlas software. The validation phase used the Delphi method across three rounds via SPSS software. To assess validity and reliability in the qualitative phase, necessary procedures such as credibility (expert review) and confirmability (expert audit) were employed. In the validation stage, the expert checklist content was approved by several academic and organizational experts in terms of clarity and comprehensibility, and its reliability was confirmed through a test-retest method, yielding a coefficient of 0.86. Based on the qualitative findings, the final model included five main themes: (1) personal and personality competencies, (2) leadership and managerial competencies, (3) communication and interpersonal competencies, (4) technical and knowledge-based competencies, and (5) environmental and adaptability competencies, encompassing 25 components and 100 indicators. The results of the validation phase confirmed the main and sub-themes identified in the qualitative section.

ABSTRACT Background Neonatal and maternal mortality remains high in low- and middle-income countries (LMIC), especially in sub-Saharan Africa. Quality data collection is crucial to understand the magnitude of these problems and to measure the impact of interventions aimed at improving neonatal and maternal mortality. However, data collection in the low-income country setting, especially in rural areas, has been a challenge for researchers, policy makers, and public health officials. Here, we describe the methodology, experience and lessons learned while collecting data at lower-level primary health care facilities in rural Uganda. Methods Data collection was performed at Health Center III sites in rural Uganda, in partnership with Imaging the World and its affiliate Imaging the World Africa. The primary purpose of the data collection was to study the efficacy and clinical effect of introducing prenatal ultrasound services at these sites. Local data clerks were hired to perform the data collection through a combination of intensive training and on-the-ground support. Frequent oversight was used to support data collection. Results Of 2,397 enrolled pregnant women, 1,977 (82.5%) had complete outcome data. Upon independent expert audit, the data were >80% accurate for 10/11 variables and >90% accurate for 6/11 variables. Overall, the data collected at the rural HCs were 90% accurate. Discussion Accurate and complete data collection is possible in an LMIC setting if appropriate training and oversight are employed.

The study aims to identify the Role of the Regional Inspectorate in the Refund of Village Funds, the causes of the return of Village Funds by a number of Villages, and the obstacles faced by the Inspectorate in conducting inspections in Villages. The research method used in this article is a qualitative descriptive method. The type of data used in this study is primary data including information obtained directly from interviews with informants, while secondary data includes information taken from documents, reports, or regulations that already exist. The research informants in this study include the Inspector at the Polewali Mandar Inspectorate, the Inspector's Secretary, the Middle Expert Auditor, the Supervision Report Analyst, and the Staff. The results of the study show that the Inspectorate plays a very important role in the decisions of Village officials in returning Village Funds. With the inspection carried out by the Auditor Team from the Regional Inspectorate, a number of Village Heads decided to return Village Funds with a nominal value ranging from IDR 700,000 to IDR 27,000,000, even a number of Villages suddenly repaired roads and other infrastructure due to the impact of the return of the Village Funds. However, the Audit Team from the Inspectorate experienced internal and external obstacles in conducting the inspection. Internal obstacles consisted of limited Human Resources and the Honorarium given to the Audit Team was only Rp160,000 for transportation and accommodation costs.

The audit committee is one of the crucial parties in achieving financial reporting timeliness because it supervises and monitors internal parties in compiling financial reports, supervises and monitors external parties in the independent audit process, and mediating problems between internal and external parties. The purpose of this research is to provide empirical evidence that audit committees characteristics impact audit report delay, especially in energy sector public companies. Multiple regression analysis is used to test the hypothesis. Using unbalanced panel data with a sample of 252 firm-year observations from companies listed on the IDX in 2017–2021, the result find that the audit committee size has a positive effect on audit report delay, while the academic audit committee has a negative effect on audit report delay, while the accounting/financial expertise audit committee has no significant effect on the audit report delay. This research contributes by adding to the literature regarding the characteristics of audit committees and their relation to audit report delay.

Village financial governance, which is often identified with corruption and abuse in terms of its management, must be accompanied by a supervisory system by the government and the community to minimize potential irregularities. This research aims to provide an analytical description of the implementation of Permendagri Number 73 of 2020 concerning the Supervision of Village Financial Management by Government Internal Supervisor Apparatus. The method used is qualitative research. The data collection techniques include interviews, observation, documentation, and literature study. The Associate Expert Auditor of the Gowa Regency Inspectorate became the main informant in this research. Data analysis is carried out through data reduction, presentation, and verification. By referring to Edward III's Policy Implementation theory, the results show that the communication, disposition, and bureaucratic structure variables have been running quite well. However, the resource variable still needs to be constrained by the quantity of human resources who carry out the policy and the lack of supervision budget. The factors inhibiting the supervision of village financial management for APIP Gowa Regency are generally influenced by two factors, namely delays in completing supervisory recommendations and changes in village treasurers.

Audit committee (AC) responsibilities have increased over time, prompting concerns that overloading the AC with too many duties may impair the AC’s ability to oversee financial reporting. Using new AC charter-based proxies to measure AC responsibilities, we find that an emphasis on the AC overseeing financial risk management (which is a noncore AC duty) is associated with worse financial reporting quality, as proxied by restatements—consistent with the argument of AC overload by distraction. This overload effect is attenuated when an AC has more directors to share duties or when the AC retains an expert auditor who can serve as a substitute for AC oversight. This overload effect is accentuated when AC members are busy with multiple board appointments or when the external auditor is busy with other audits. We also find that AC financial risk oversight is associated with more AC meetings and greater turnover of AC directors, consistent with the notion of overload. In sharp contrast, we find that greater AC oversight over internal controls (which is a core AC duty) is associated with improved financial reporting quality. Overall, we document that the nature of AC duties impacts the AC’s ability to promote financial reporting quality and that noncore duties may overload ACs. This paper was accepted by Suraj Srinivasan, accounting. Funding: The authors are grateful for funding provided by the Eller College of Management at the University of Arizona, the Broad College of Business at Michigan State University, and the Carson College of Business at Washington State University. Supplemental Material: The data files are available at https://doi.org/10.1287/mnsc.2022.00360 .

The successful implementation of Management Information Systems (MIS) in public organizations requires effective management of structural, behavioral, and technological changes. This study aims to develop a comprehensive model for change management in the implementation process of such systems, by examining the key dimensions and influencing factors in public sector environments. A qualitative research method was adopted. The study participants included faculty members in the fields of public administration, organizational behavior management, information systems management, and information technology management at higher education institutions, as well as senior and middle managers of public organizations, and subject-matter experts familiar with the research topic. Using the snowball sampling technique, 21 experts were selected. Data collection was conducted through semi-structured interviews. For data analysis, an inductive qualitative content analysis method was employed, based on the approach of Elo and Kyngäs (2008), encompassing three phases: open coding, categorization, and abstraction, using Atlas.ti software. To ensure validity and reliability, necessary evaluations were conducted including acceptability (expert review) and confirmability (expert audit), both of which were verified. According to the findings, the change management model for the implementation of MIS in public organizations comprises six abstractions (dimensions) and 24 categories (components), as follows: 1. Leadership and Governance in Digital Transformation (commitment and support from top management, digital vision and strategy, transformational leadership style, and IT governance structure), 2. Organizational Culture and Readiness for Change (psychological readiness for change, change acceptance, learning-oriented organizational culture, and trust between employees and management), 3. Organizational Technological Infrastructure and Capabilities (system integration, infrastructure security and stability, scalability and technological flexibility, and system accessibility and user-friendliness), 4. Training and Human Capital Skill Development (pre-implementation training, training during and after implementation, employee digital competence, and organizational learning), 5. Supportive Structures and Regulations (flexible organizational structure, presence of defined processes, operational requirements and guidelines, and alignment of regulations with information technology), and 6. Stakeholder Interactions and Cross-Sectoral Participation (employee participation in decision-making, interdepartmental communication and intra-organizational coordination, stakeholder expectation management, and bidirectional communication and feedback mechanisms). In total, the model consists of 115 indicators (criteria).

In today’s challenging world, the provision of public services requires a fundamental re-evaluation grounded in the principles of sustainability and participatory governance. Urban sustainable development necessitates a model that goes beyond traditional approaches, addressing the environmental, social, and institutional dimensions of public services. This study, employing a qualitative and interpretivist approach, aimed to design a model for new public services with an emphasis on the requirements of sustainable development in the urban context of Iran. The research adopted a qualitative methodology. In the model design phase, the statistical population included faculty members from the fields of public administration, urban management, urban planning, and city development at higher education institutions, as well as mayors, city council members, and senior municipal managers across the country. In the validation phase, the population consisted of experts and practitioners familiar with the subject matter in Mazandaran Province. In the qualitative section, 19 experts were selected using the snowball sampling method. In the validation phase, 17 experts were selected using purposive sampling. The data collection tools included semi-structured interviews in the qualitative section and an expert validation checklist in the validation section. For data analysis, thematic analysis was applied in the qualitative phase using initial coding, theme development, and theme refinement through Atlas.ti software. In the validation phase, the Delphi method was conducted in three rounds using SPSS software. To ensure validity and reliability in the qualitative section, procedures such as acceptability (expert review) and confirmability (expert audit) were employed. In the validation phase, the content of the expert validation checklist was confirmed by several academic and organizational experts for clarity and comprehensibility. Its reliability was calculated and confirmed through the test-retest method with a coefficient of 0.88. According to the results of the qualitative section, the final model comprised six main themes: (1) sustainable and participatory governance, (2) social justice and inclusive service delivery, (3) sustainable resource and environmental management, (4) technology and innovation in public services, (5) economic sustainability and financial empowerment, and (6) civic education and cultural promotion. These themes included 24 sub-themes and 96 indicators. The results of the validation phase confirmed the main and sub-themes identified in the qualitative section.

ABSTRACTWe exploit the staggered state‐level adoption of the Riegle‐Neal Interstate Banking and Branching Efficiency Act (IBBEA) to examine how banking deregulation and the resulting increase in bank competition affect firms’ auditor choices. We find that an exogenous increase in the degree of interstate branch banking deregulation leads to a reduction in firms’ propensity to engage a Big N or industry expert auditor. This main result, when combined with our cross‐sectional analyses, offers evidence suggesting that deregulation leads to less demand for higher quality auditors because (1) firms have increased access to credit, which reduces the benefits of higher audit quality; (2) entering banks’ lending expertise substitutes for higher quality financial statements; (3) incumbent banks with less lending expertise seek to protect their rents by preferring that borrowers provide lower quality financial statement information; and (4) external stakeholders delegate their monitoring to banks to a greater degree, resulting in less demand for higher quality financial statements. As such, our study sheds light on how the U.S. credit market's infrastructure shapes firms’ auditor choice decisions.

Why do audit clients voluntarily disclose the compliance and planning components of auditor provided tax services?

The research aims to demonstrate the impact of the application of (IAS620) to benefit from the work of an expert auditor on the independence of the auditor and improve the quality of audit, and to achieve the goal of the research and test its hypotheses, data were collected in the literature and previous relevant studies, through which secondary data were obtained, which formed the theoretical framework For the research, as for the practical framework, a questionnaire was designed that fits with the subject of the research and its hypotheses, and (120) questionnaires were distributed (50) to auditors, (30) to chartered accountants, and (40) to academics. Statistical (SPSS) and hypothesis testing, the researcher reached a set of results, the most important of which is: that whenever the auditors adhere to the application of the international auditing standard (620), this leads to improving the levels of independence of the auditor and thus improving the quality of auditing, and the research recommends working to direct the attention of audit offices And auditors need to apply (IAS 620) and conduct research and studies related to international auditing standards in cooperation with academics in order to deepen the scope of theoretical and applied knowledge and share it between the two parties.

The purpose of this research is to obtain empirical evidence about the impact of independent commissioners, audit committee, size audit, expert audit, activities audit, audit committee meetings, and female directors on earning management. The populations on this research are non-financial companies listed in Indonesia Stock Exchange from 2018 to 2020. This research used multiple regression method to analyze data and by purposive sampling method for sampling technique. The result of the sampling there are 101 non-financial companies that are qualified to be taken as research sample. This research finds that independent commissioners, audit committee, size audit, expert audit, activities audit, audit committee meetings, and female directors have no effect on earnings management

This study aims to determine and analyze the influence of career, experience, and professionalism on audit quality at The Audit Board of The Republic of Indonesia Representative of South Sumatera Province. The sampling technique in this study was by using the sampling method, namely as many as 108 employees consisting of Intermediate Expert Auditor, Junior Expert Auditor, and First Expert Auditor. Data analysis in this study used multiple linear regression analysis. The study results show that career, experience, and professionalism variables partially have a positive and significant effect on audit quality at The Audit Board of The Republic of Indonesia Representative of South Sumatera Province. The experience variable significantly influences audit quality more than the career and professionalism variables. In addition, career, experience, and professionalism simultaneously positively and significantly affect audit quality at The Audit Board of The Republic of Indonesia Representative of South Sumatera Province.

PurposeThe purpose of this study is to examine the association between audit committee expertise and asymmetric information in the US equity market.Design/methodology/approachThe authors use measures of information asymmetry for 705 US firms (5,260 firm-year observations) over the period from 2007 to 2018, and use the theory of expertise (Ericsson and Smith, 1991) to examine the association between audit committee financial expertise and information asymmetry. The authors use multiple econometric approaches such as firm fixed-effect regression and two-stage ordinary least squares regression to control for possible endogeneity and reverse causality and find that the results remain the same.FindingsThe authors find that the existence of an audit committee with financial expertise is negatively and significantly associated with information asymmetry. The authors further provide empirical evidence through which audit committee financial expertise affects the firm’s informational environment. Additional analysis supports the argument that the audit committee’s financial expertise enhances the firm’s informational environment by increasing (decreasing) analyst following (dispersion).Research limitations/implicationsOne limitation to consider, like most studies on audit committees, is that the authors do not examine the actual role performed by the audit committee. The authors focus on the characteristics stipulated by the Sarbanes–Oxley Act 2002 and stock exchange rules regarding the financial expertise of audit committee members only.Practical implicationsThis study is useful to policy makers, standard setters, investors, activists, managers, lenders and various stakeholders who rely on the financial statements of firms with an expert audit committee on board. The outcome of this study promotes recruiting audit committees with financial expertise due to the assumed benefits of this trait to the US firm.Social implicationsThe results of this study are not event-dependent and therefore have persistent effects, which is important to the evaluation of the usefulness of a regulation. This study promotes recruiting audit committees with financial expertise on boards because of the assumed benefits to the firm and investors.Originality/valueThis study is the first to document that financial expertise of audit committee characteristics is not only negatively related to the magnitude of information asymmetry but also driven by the financial expertise of audit committee members rather than chairs.

Accurate estimation of financial information has become one of the most critical issues in today’s auditing environment. This study extends the literature by investigating how auditors’ collective probability and state judgments in the estimation process are affected by the saliency of the prior probability of relevant events. Consistent with current audit practice, this study performed investigations based on collective judgments by expert groups. The results indicate that expert audit teams make more accurate judgments regarding account default and learn more significantly from feedback in the more salient prior probability condition. We also found that while audit teams are somewhat biased in probability judgments, their state judgments are highly accurate. Overall, they make judgments more normatively than individual experts.