Timeliness Of Information Research Articles

The Impact of the Relationship between Company Characteristics and the Audit Committee on the Quality of Financial Reports (A Field Study on a Sample of Iraqi Private Companies)

The current study primarily aimed to determine the impact of the relationship between company characteristics and the audit committee on the quality of financial reports in its various dimensions (formal, temporal, and informational content). The study also sought to identify the influence of company characteristics on the quality of financial reports across these dimensions. The audit Committee role in improving financial report quality was the first area that the survey examined; this includes looking not just where audits. The study employed a descriptive and then analytical approach to achieve the goal of answering its research question. The study population included all senior management personnel at Iraqi private businesses, responsible auditors and members of audit commissions. From a variety of industries five companies were chosen, yielding a sample of 500 possible contacts (average 100 staff / company). A random sample of 219 participants was selected using the formula that Richard Geiger came up with. Questionnaires were sent to the participants, and all the responses accepted. After analyzing the data and testing the hypotheses using SPSS software, several key findings were revealed, the most significant being: • Company characteristics significantly affect the quality of financial reports. These characteristics provide an accurate and objective depiction of the company's financial position, aiding investors in making informed investment decisions. • Iraqi companies' unique characteristics notably affect the formal dimension of financial report information, as the company's reputation and business relationships are reflected in the reports' format, influencing investors' valuation of shares. • The timeliness of financial report information is vital in attracting investors. It reflects the company's growth and continuity in the market, significantly affecting its valuation. • Company characteristics influence the content of financial reports, including financial data and accompanying disclosures, thereby providing precise information for investors. • Audit committees play a pivotal role in ensuring the integrity and transparency of financial information, enhancing trust, and reducing errors in financial reports. They also contribute to improving the organizational structure of financial information, facilitating data comparability across different periods and entities. • The results indicate that audit committees improve the accuracy of the temporal information presented, boosting the reliability of information provided to the public. Additionally, audit committees assure investors that financial data are free from material errors, positively affecting investment decisions. • The research has shown that the relationship between company characteristics and audit committees enhances the verifiability of financial reports and also builds investor confidence. However, this research finds that if committee independence and effectiveness are not sufficiently so a very close relationship between enterprises (or groups of companies) and audit committees may have undesirable effects on quickness in presenting accountings. • The findings underscore that the unique characteristics of a company directly influence the content of its financial reports, highlighting the importance of having influential audit committees to ensure the credibility of the presented information.

Research on Users’ Willingness to Use the Urban Subway Wayfinding Signage System Based on the DeLone & McLean Model Theory: A Case Study of Wuxi Subway

This study, which is grounded in the information systems success model (D&M model) proposed by Delone and Mclean, investigates user satisfaction and the intention to continue using the urban subway signage system; Wuxi subway is taken as a case study. Through a questionnaire survey, the research integrates elements from the D&M theory, such as information quality, system quality, service quality, user satisfaction, and intention to use. The data were collected using a combination of online and offline survey methods and were analyzed using IBM SPSS 23 and AMOS 23. The findings reveal that system quality serves as a crucial driver of user satisfaction, while service quality exerts the most significant influence on users’ intention to use. Additionally, information quality is equally important. The optimization suggestions encompass the need to ensure the relevance, completeness, timeliness, and accuracy of information; enhance the usability and reliability of the system; and bolster the responsiveness, empathy, and tangibles of the service. These discoveries provide a scientific basis and practical guidance for optimizing the signage systems of Wuxi subway and other urban public transportation systems, with the aim of elevating passengers’ intention to use and their satisfaction.

تطوير النظام المحاسبي للشركات باستخدام الحوسبة السحابية – برنامج Xero أنموذجا

Abstract This research has dealt with one of the aspects of the contemporary technological revolution in the field of accounting represented by cloud computing, and how this development can serve accounting, especially the accounting system that determines the output of accounting, and accounting information. The research then attempts to explain the importance of cloud computing and its role in the development of the accounting system for companies. For this purpose, the Xero platform has been selected as it is the best and most well-known platform in respect to the presentation of accounting information based on a number of criteria, including flexibility of use, low cost of data security and information integration. The results of the research have shown that the cloud computing platforms in general and the Xero platform in particular play a major role in the development of corporate accounting systems in terms of safety, low cost, maintenance, flexibility of use, integration and timeliness of information display Keywords: accounting system, cloud computing , Xero program

Use of Digital Tools in Arbovirus Surveillance: Scoping Review.

The development of technology and information systems has led to important changes in public health surveillance. This scoping review aimed to assess the available evidence and gather information about the use of digital tools for arbovirus (dengue virus [DENV], zika virus [ZIKV], and chikungunya virus [CHIKV]) surveillance. The databases used were MEDLINE, SCIELO, LILACS, SCOPUS, Web of Science, and EMBASE. The inclusion criterion was defined as studies that described the use of digital tools in arbovirus surveillance. The exclusion criteria were defined as follows: letters, editorials, reviews, case reports, series of cases, descriptive epidemiological studies, laboratory and vaccine studies, economic evaluation studies, and studies that did not clearly describe the use of digital tools in surveillance. Results were evaluated in the following steps: monitoring of outbreaks or epidemics, tracking of cases, identification of rumors, decision-making by health agencies, communication (cases and bulletins), and dissemination of information to society). Of the 2227 studies retrieved based on screening by title, abstract, and full-text reading, 68 (3%) studies were included. The most frequent digital tools used in arbovirus surveillance were apps (n=24, 35%) and Twitter, currently called X (n=22, 32%). These were mostly used to support the traditional surveillance system, strengthening aspects such as information timeliness, acceptability, flexibility, monitoring of outbreaks or epidemics, detection and tracking of cases, and simplicity. The use of apps to disseminate information to society (P=.02), communicate (cases and bulletins; P=.01), and simplicity (P=.03) and the use of Twitter to identify rumors (P=.008) were statistically relevant in evaluating scores. This scoping review had some limitations related to the choice of DENV, ZIKV, and CHIKV as arboviruses, due to their clinical and epidemiological importance. In the contemporary scenario, it is no longer possible to ignore the use of web data or social media as a complementary strategy to health surveillance. However, it is important that efforts be combined to develop new methods that can ensure the quality of information and the adoption of systematic measures to maintain the integrity and reliability of digital tools' data, considering ethical aspects.

Analisis Kepuasan Pengguna Website Zahira Media Publisher Menggunakan Metode End User Computing Satisfaction (EUCS)

This study aims to analyze user satisfaction with the website of Zahira Media Publisher, a publishing company that has been operating since 2012. Using a descriptive analysis method and a quantitative approach, this study collected data through a questionnaire designed based on the End User Computing Satisfaction (EUCS) model. The five main variables analyzed include content, accuracy, format, ease of use, and timeliness of information. The results showed that the quality of content and the accuracy of information greatly influenced user satisfaction. In addition, the ease of use of the website is also an important factor that improves user experience. that improves user experience. Although the Zahira Media Publisher website offers a wide range of publishing services, there are some obstacles, especially in the process of registering new user accounts, which can hinder access to key features. This research provides recommendations for improvements in website design and functionality to increase user satisfaction and customer loyalty.

Timeliness of Information in 5G Nonterrestrial Networks: A Survey

Timeliness of Information in 5G Nonterrestrial Networks: A Survey

The effect of social media usage and the quality of information from the instagram account @DITJENPAJAKRI on the fulfillment of tax information needs of PKN STAN students

This study aims to analyze the influence of Instagram social media usage and the information quality of the @ditjenpajakri account on fulfilling the tax information needs of PKN STAN students. Using a quantitative method with a survey approach, data were collected from 97 active PKN STAN students through a questionnaire. The analysis results indicate that social media usage and the information quality of @ditjenpajakri significantly influence the fulfillment of PKN STAN students' tax information needs, with an F-test value of 0.0000. The four social media indicators—context, communication, collaboration, and connection—were well-rated by respondents, who agreed that these factors effectively meet their information needs. Most respondents agree that the content uploaded by @ditjenpajakri meets the criteria for high-quality information, including accuracy, timeliness, relevance, and completeness. It is expected that the Directorate General of Taxes will maintain and improve the quality of content on Instagram, particularly in terms of accuracy, timeliness, and relevance of information.

The Effectiveness of Instagram Account @Bima.Kemdikbudristek as a Medium for Disseminating Information for Lecturers of Academic Education Colleges

The Directorate of Research, Technology, and Community Service (DRTPM) disseminates research and community service information to lecturers of academic education colleges through social media @Bima.Kemdikbudristek. This study aims to analyze the effectiveness of the Instagram account @Bima.Kemdikbudristek as a medium for disseminating information to lecturers of academic education colleges using the AISAS method (Attention, Interest, Search, Action, and Share) as well as factors related to the effectiveness of Instagram. The research method used in this research is a quantitative method with a survey method. Respondents in this study were 101 academic education college lecturers who were obtained using quota sampling techniques. The results of this study indicate that the dissemination of information carried out by the @Bima.Kemdikbudristek Instagram account is effective for disseminating information to lecturers of academic education colleges, and there are factors related to the effectiveness of Instagram as a medium for disseminating research and community service information, namely information quality (completeness, relevance, accuracy, timeliness, and presentation of information). The results show that information quality has a very real relationship with the effectiveness of the Instagram account @Bima.Kemdikbudristek.

Kepuasan Dan Loyalitas Pelanggan Logistik Internasional Di Indonesia: Peran Timeliness Dan Information Quality

Background – Globalization and technology advancements have driven the growth of electronic commerce (e-commerce) globally. E-commerce allows business to reach consumers worldwide. In this case, e-commerce relies on quality logistics services, particularly in terms of timeliness and quality of information. Aim – This study aims to assess the influence of timeliness and information quality on customer satisfaction and loyalty, while also examining the mediating role of customer satisfaction on customer loyalty among international logistics service providers in Indonesia. Design/ Methodology/ Approach – This research adopts a quantitative method by collecting primary data through online distribution of questionnaires. The sample consisted of 277 respondents selected through convenience sampling. Data analysis was conducted using the PLS-SEM approach with the SmartPLS3 software. Findings – This research shows that timeliness has a positive and significant impact on customer satisfaction and loyalty. Meanwhile, information quality also has a positive and significant effect on customer satisfaction, although it doesn’t significantly influence customer loyalty. However, customer satisfaction is effective in mediating the relationship between timeliness and information quality with customer loyalty. Conclusion – Timeliness and optimal quality of information in international logistics services in Indonesia can increase customer satisfaction. Moreover, information quality has the potential to build customer loyalty towards the selected logistics service provider. It should be emphasized that customer satisfaction with the timeliness and quality of information provided by logistics service providers is the key to increasing customer loyalty. Research Implication – International logistics service providers in Indonesia must focus on improving timeliness and information quality. By focusing on these areas, international logistics service providers in Indonesia can better serve their customers, increase satisfaction, and ultimately build a loyal customer base. Limitations – This research only focuses on two dimensions of logistics service quality, namely timeliness and information quality.

Enterprise risk management implementation challenges in medical laboratories in Harare, Zimbabwe.

Medical laboratories play crucial roles in healthcare, and effective enterprise risk management (ERM) is necessary to ensure business continuity, patient safety, and quality of care. In medical laboratories, ERM is important for enhancing patient safety, regulatory compliance and accreditation, quality management, business continuity, and cyber security. By following ERM principles and approaches, the medical laboratories can proactively manage their risks, improve patient safety, and maintain a high level of quality and reliability of outcomes. However, implementing ERM in medical laboratories faces unique challenges. This study explored the specific challenges and offers practical solutions for overcoming them to ensure successful ERM implementation in Harare, Zimbabwe. A cross-sectional survey was done through 41 self-administered questionnaires and interviews with medical laboratory staff from the six main medical laboratories in Harare. Data were analyzed using the Statistical Package for Social Sciences version 22. Quantitative data were analyzed using descriptive statistics such as frequencies and percentages. Qualitative data were analyzed using mean scores of Likert scale responses. The main challenges identified in the study included increased workload, staffing, organizational structures, timeliness of information, inadequate information technology support, and insufficient financial support in ERM. These can be addressed by portfolio management of risks, leveraging on cutting edge technology, restructuring to ensure swift responses to issues and redistributing staff workload, and training personnel to avoid burnouts and ensure maximum efficiency. Implementing ERM in medical laboratories requires understanding and addressing these challenges. By following the ERM principles and approaches the medical laboratories can proactively manage their risks, improve patient safety and maintain a high level of quality and reliability of outcomes ERM is still a new approach in the sector and needs further research.

Societal trust and information timeliness: international evidence

We investigate the association between societal trust and the timeliness with which value-relevant information is incorporated into stock price with a large sample of observations collected from 38 countries between 2000 and 2019. We find that in high trust countries, positive (negative) value-relevant information is impounded into stock price in a less (more) timely manner, mitigating imbalanced optimistically biased information timeliness (IOBIT). Results from robustness checks lend strong support to our inferences. Further analyses suggest that the relation between trust and IOBIT is more pronounced in emerging countries and in countries with weak investor protection, and lower levels of religiosity. The relation between trust and IOBIT is less pronounced in firms with strong corporate governance and lower managerial ability. Taken together, our study highlights the significant role that trust plays in affecting the efficiency of capital markets.

Multiple Pathways of Influence for Tightly and Loosely Structured Organizations: Implications for Systems Resilience

AbstractOrganizations play a key role in supporting various societal functions, ranging from environmental governance to the manufacturing of goods. The behaviors of organization are impacted by various influences, including information, technology, authority, economic leverage, historical experiences, and external factors, such as regulations. This paper introduces a generalized framework, focused on the relative structure of an organization (tight vs. loose), that can be used to understand how different influence pathways can impact decision‐making within differently structured organizations. This generalized framework is then translated into a modeling and simulation platform to support and assess implications of these structural differences in resilience to disinformation (measured by organizational behaviors of timeliness and inclusion of quality information) using a systems dynamics approach Preliminary results indicate that a tightly structured organization may be less timely at processing information but could be more resilient against using poor quality information in organizational decisions compared to a loosely structured organization. Ongoing work is underway to understand the robustness of these findings and to validate current model design activities with empirical insights.

The Influence of System Users’ Competencies on The Performance of Human Capital Management Information Systems in Tanzanian

Purpose: Human Capital Management Information System (HCMIS) performance in Tanzanian Local Government Authorities (LGAs) is investigated in this study, with a focus on the effect of user competency. Design/Methodology/Approach: This study used an explanatory cross-sectional methodology. Mwanza, Arusha, Dodoma, Morogoro, Iringa, and Kagera were the six regions of Tanzania that were included in the study, which included 37 LGAs. A total of 201 Human Resource Officers (HROs) were randomly chosen from each of the sampled districts to fill out a questionnaire that provided the bulk of the study's data. Six (6) HRO "approvers" and two (2) directors from the Human Capital Division were among the eight (8) key informants who were in-depth interviewed. Ordered logistic regression and content analysis were used to analyse the data. Findings: The study found that 21% of the HROs had sufficient IT skills, 52% claimed to have a deep understanding of HR, and 56% had 4–7 years of experience. System users' abilities, including their degree of IT skills, commitment, and experience, significantly affect HCMIS performance in terms of completeness, accuracy, and timeliness of information, according to the results of the ordered logistic model. Practical Implications: The study underscores the need for comprehensive and ongoing training programs to improve user competency. By regularly updating the knowledge and skills of employees, LGAs can ensure more efficient and effective use of the HCMIS. Social Implications: Individuals can be empowered to take charge of their professional development, leading to increased job satisfaction, employee motivation, improved HCMIS competencies, and, in turn, fostering diversity and inclusion. Originality and Value: The paper identified, cognitive abilities, and behavioural competencies, tailored to the needs and realities of Tanzanian organisations. This holistic approach to assessing competencies is relatively novel and adds depth to understanding how different aspects of user capabilities contribute to system performance.

E-Health Care System

Within the Admin module, healthcare facility administrators have robust tools at their disposal to manage users, including doctors, staff, and patients. They can effortlessly organize departments and allocate doctors and staff members accordingly, ensuring a streamlined workflow. Additionally, administrators can efficiently oversee doctor appointments, maintain financial records through transaction reports, and monitor lab reports, guaranteeing the accuracy and timeliness of crucial medical information. The Patient module empowers individuals to actively engage with their healthcare services. Patients can seamlessly access their appointment schedules, check the availability and status of their appointed doctors, and book or modify appointments as needed. Furthermore, they can review their prescription history, ensuring they adhere to their recommended treatments, and manage their personal profiles for comprehensive healthcare management. Key Words: — User management ,Doctor allocation Department ,organization Workflow optimization, Appointment scheduling

A COMPREHENSIVE REVIEW OF THE IMPACT OF ARTIFICIAL INTELLIGENCE ON MODERN ACCOUNTING PRACTICES AND FINANCIAL REPORTING

The rapid integration of artificial intelligence (AI) into various industries has catalyzed transformative changes in accounting practices and financial reporting. This comprehensive review explores the multifaceted impact of AI on modern accounting, shedding light on the ways in which advanced technologies are reshaping traditional financial processes. The implementation of AI in accounting has led to increased efficiency and accuracy in routine tasks. Automation of data entry, reconciliation, and routine bookkeeping activities has not only reduced the risk of human errors but has also allowed accountants to redirect their focus towards more strategic and value-added activities. Machine learning algorithms are adept at analyzing vast datasets, identifying patterns, and predicting financial trends, enabling accountants to make more informed decisions. Furthermore, AI has revolutionized the auditing process, enhancing the detection of anomalies and fraudulent activities. Through continuous monitoring and analysis of financial data, AI-powered systems can quickly identify discrepancies, mitigating risks and ensuring the integrity of financial reports. This has profound implications for regulatory compliance and corporate governance, fostering greater transparency and accountability. In the realm of financial reporting, AI has played a pivotal role in improving the quality and timeliness of information. Natural Language Processing (NLP) technologies enable the extraction of valuable insights from unstructured data sources, facilitating the generation of comprehensive and insightful financial reports. This not only accelerates the reporting process but also enhances the communicative value of financial information to stakeholders. Despite the evident benefits, the widespread adoption of AI in accounting brings forth challenges such as ethical considerations, data security, and the need for upskilling the workforce. Ethical concerns regarding bias in AI algorithms and the responsible use of automation in decision-making processes necessitate a thoughtful approach towards AI integration in accounting practices. In conclusion, this review underscores the transformative impact of AI on modern accounting practices and financial reporting. As organizations navigate this technological revolution, a balanced approach that addresses ethical concerns while maximizing the benefits of AI will be crucial for the continued evolution of the accounting profession. Keywords: Impact, Artificial Intelligence, Modern, Accounting, Practices.

What influences online users’ tourism information sharing?: A study based on regulatory focus theory

The emergence of social media has had a huge impact on the tourism industry, as it has become a pivotal platform for the dissemination and interaction of tourism information. This study investigated the impact of information completeness (complete vs. incomplete), information timeliness (timely vs. lagging), and information interestingness (interesting vs. uninteresting) on online users’ tourism information sharing, incorporating regulatory focus as the control variable. Employing the experimental method, this study focused on a case related to tourism information sharing on Weibo about Wuzhen. The results reveal that online users are more inclined to share tourism information when it is perceived as complete, timely, and interesting. Key findings reveal that the regulatory focus of online users may be used as a moderating variable. A noticeable promotion of regulatory focus amplifies the positive correlation between information completeness, timeliness, interestingness, and online users’ tourism information sharing. This study may help enhance the quality of tourism information on online platforms and optimize the mechanisms for sharing tourism information online.

Research on evolutionary game of digital twin data information sharing based on blockchain technology

Due to the significant characteristics of decentralization and tamper resistance of blockchain technology, it helps to solve the problems of timeliness and slow permission control in traditional information sharing. However, most researchers are committed to exploring how to improve the efficiency, reliability, and privacy security of digital twin data. There is a lack of research on issues such as blockchain participants free-riding and not actively participating in information sharing, and how to promote information sharing through incentives. Therefore, this paper designs a distance grouping based practical byzantine fault tolerance consensus algorithm to address the credibility issue of transmitted data, thereby improving the efficiency of negotiation. The feasibility of the algorithm is verified through cases analysis. In addition, for the problem of low subjective willingness of information sharing, this paper designs an information sharing incentive strategy based on blockchain intelligent contracts, establishes digital twin data sharing evolutionary game models with reputation incentives and non-reputation incentives, so as to explore the impact of reputation incentive on evolutionary stability strategies. Finally, simulation analysis is conducted on the evolutionary game model of digital twin data sharing. The impact of several key indicators such as data complementarity, trust, positive incentive coefficient, and data sharing cost on the evolution process of information sharing are considered, and corresponding management insights are obtained.

Understanding Transparency Practices in Private Foundations

Despite the increasing attention to transparency among academics and practitioners, researchers face a significant challenge in gaining access to foundation information, which limits their ability to study foundation transparency. This research aims to advance our understanding of foundation transparency by exploring various dimensions of transparency, including public visibility, information disclosure, external relational activities, reporting quality, and the timeliness of information. The study uses IRS Form 990-PF e-file datasets from 2011 to 2016, as well as information collected from foundation websites. Foundations with websites were coded using content analysis, and a transparency index was constructed through principal factor analysis. The findings indicate that only around one percent of foundations maintain a website, and publicly available information is skewed towards administrative information with a lack of financial information and information on external relations-building activities. Additionally, the average time taken to file after the tax deadline was approximately four months, and tax filings were found to have reporting quality issues.

AoI minimization of ambient backscatter-assisted EH-CRN with cooperative spectrum sensing

To evaluate the timeliness and freshness of information from energy-constrained devices, we minimize the weighted average age of information (AoI) of the ambient backscatter-assisted energy harvesting cognitive radio network (AB-EH-CRN), where secondary transmitters (STs) follow the non-orthogonal multiple access (NOMA) strategy to transmit status updates. The secondary receiver (SR) schedules the selected actions for STs to perform spectrum access, and receives status updates from them. We formulate the AoI minimization problem where the action selection and transmission power of STs are considered as variables. To exploit spectrum resources in the AB-EH-CRN with unknown signal-to-noise ratios (SNRs) at the STs, we propose the deep neural network (DNN)-based cooperative spectrum sensing (CSS), and adopt an energy threshold approach for STs to determine the energy allocation between spectrum sensing (SS) and packet transmission. Moreover, we address the AoI minimization problem by the proposed hybrid action and energy penalty deep deterministic policy gradient (HAEP-DDPG) algorithm, which adapts to the hybrid continuous and discrete action spaces. Simulation results validate the advantage of the proposed HAEP-DDPG algorithm compared with comparison schemes in terms of AoI.

Minimizing Age of Information under Arbitrary Arrival Model with Arbitrary Packet Size

In networked systems such as internet-of-things, cyber-physical systems, etc., information timeliness is a critical requirement. Timely updates ensure that the information available at the subsystems (nodes) are accurate, and actions are well-coordinated. One popular metric to capture information timeliness is the age of information (AoI) [1]. At any time, for a source-destination pair, AoI is equal to the time elapsed since the generation time of the latest update of the source that has been completely transmitted to the destination. Thus, at time t, the AoI Δ(t) = t - λ(t), where λ (t) denotes the generation time of the latest update of the source that has been completely transmitted until time t.