Professional Independence Research Articles

Role of quality determinants of the internal audit function in corporate governance effectiveness. Senior management support as moderator: Evidence from Yemeni commercial banks

The purpose of this study was to determine if senior management support (SMSI) in Yemeni commercial banks mediates the association between internal audit function (IAF) quality characteristics and improved corporate governance effectiveness (CGE). Internal auditors, heads of internal audit, chairmen and participants in audit committees, CEOs, and financial management of Yemeni commercial banks were given a list of questions to answer. 158 full lists were obtained to evaluate after distributing the survey. For data analysis and hypothesis testing in this work, Smart PLS 3 was used. The study findings demonstrate a substantial relationship between CGE and IAF competence and due professional care (CPCI), IAF independence and objectivity (INOI), and IAF professional ethics (PEI). The outcomes of the study also demonstrate that there is no relationship between CGE and chief audit executive (CAE) Leadership Style (CLS). In terms of the moderate variable’s influence, the findings revealed that SMSI positively changes the link between CLS, CPCI, and corporate governance effectiveness. SMSI, on the other hand, has no influence on the link between INOI, PEI, and the efficacy of corporate governance. The findings add to the knowledge on IAF factors affecting the efficacy of CG and the role of SMSI in changing this relationship in developing countries such as Yemen. AcknowledgmentThe authors extend their appreciation to the deanship of scientific research at King Khalid University for funding this work through large groups project under grant number (RGP.2/189/44).

Bioethics and War.

War has major health consequences and poses significant ethical dilemmas for health professionals. In caring for victims of armed conflicts, health providers are obliged to put medical ethics before military aims. While the normative framework of warfare is clear and accepted by almost all countries, in practice, restrictions on violence are continuously broken, and the safety and independence of health professionals are not ensured. In bioethics, the issue of war has not been treated as a major concern. The field can do more to articulate the responsibilities of health practitioners and scientists, arguing that Red Cross founder Henri Dunant's principle of humanity and the principles of professional and global ethics reject the idea of military necessity. Bioethics should focus on strategies to prevent war, encouraging the collective action of health professionals. Bioethics should also stress-as, so far, one national medical association has-that war is a man-made public health problem.

Professional Adaptation Experiences of Chinese Migrant Nurses in Australia: A Qualitative Study.

Chinese-educated nurses are increasingly important to the international labor market. This study aimed to examine how Chinese migrant nurses adapt and evolve professionally while pursuing nursing careers in Australia, using a qualitative descriptive approach. A total of 17 Chinese-educated nurses were recruited by purposive and snowball sampling in Australia during 2017. Data were collected by individual semi-structured interviews and analyzed using thematic analysis. Three central themes and eight subthemes were generated. Perceived differences in nursing involved: work options and flexibility, professional autonomy and independence, and freedom of expressing professional opinions. Elements comprising challenges to adaptation included communication barriers, nursing workload and responsibilities, and collegial relationships. Participants' professional transition journeys were accompanied by two key areas of self-evolution: Embracing the authentic self and embracing individual differences. Our findings have important implications for migrant-host nursing workforce integration in Australia and internationally.

The Effect of Professional Ethics, Independence, and Audit Expertise on Auditor Performance

The research objective was to examine and analyze the effect of professional ethics, independence, and audit expertise on auditor performance. Meanwhile, the long-term objectives to be achieved in this study are to establish a policy on the duties and functions of auditors, so that they can improve the performance of auditors, and comply with the principles and norms in auditing (Examination). A set of Auditor professional ethics is a professional job in running it governed by the rules that have been set and each member (auditor) obeys it. The level of auditor independence is the responsibility of the public accountant profession which is expected to indirectly reflect independence and in carrying out its work it is obscured to be impartial in preparing reports on the results of audits that will be accepted by Government Agencies, the business world, and investors. In addition, auditors are required to have audit expertise in their duties which include audit expertise which includes planning audit work programs, compiling working papers and reports on audit results. To achieve specific research objectives, researchers will conduct research at the Central Sulawesi Province Financial and Development Supervisory Agency (BPKP). The data used are primary data by giving a questionnaire to each auditor at the Financial and Development Supervisory Agency of Central Sulawesi Province, and to deepen the data the researchers will conduct interviews with BPKP leaders of Central Sulawesi Province, the data are analyzed and evaluated by multiple linear regression analysis through the Normality Test, Multicollinearity. and heteroscedasticity. The results of research can contribute to the development of science, especially in the field of auditing through analysis and testing of theoretical suitability, through variables of professional ethics, independence, and audit expertise. The results of the research can be used as a source of information and as a basis for making policies related to auditor performance.

Equivalence of care, confidentiality, and professional independence must underpin the hospital care of individuals experiencing incarceration

We present the reflections of three clinical practitioners on ethical considerations when caring for individuals experiencing incarceration needing in-patient hospital services. We examine the challenges and critical importance of adhering to core principles of medical ethics in such settings. These principles encompass access to a physician, equivalence of care, patient’s consent and confidentiality, preventive healthcare, humanitarian assistance, professional independence, and professional competence. We strongly believe that detained persons have a right to access healthcare services that are equivalent to those available in the general population, including in-patient services. All the other established standards to uphold the health and dignity of people experiencing incarceration should also apply to in-patient care, whether this takes place outside or inside the prison boundaries. Our reflection focuses on the principles of confidentiality, professional independence, and equivalence of care. We argue that the respect for these three principles, although they present specific implementation challenges, is foundational for implementing the other principles. Critically important are respect for the distinct roles and responsibilities of healthcare and security staff as well as transparent and non-hierarchical dialogue between them to ensure optimal health outcomes and functioning of hospital wards while balancing the ongoing tensions between care and control.

Haemovigilance: Giving it our best SHOT!

Haemovigilance: Giving it our best SHOT!

“[A] Man in Petticoats”: Female Entrepreneurs in Wilkie Collins’s Novels

ABSTRACT Wilkie Collins’s Man and Wife (1870) and Jezebel’s Daughter (1880) portray female business owners who run their own enterprises independently. The concept of “female entrepreneurs” went against the social ethos of Victorian domestic ideologies. This essay argues that the novels suggested not only women’s place beyond domestic spheres but also the possibility of their economic participation in Victorian society. Collins’s Man and Wife and Jezebel’s Daughter were published when women’s property and economic participation were important Victorian political agendas. This essay argues that Collins’s Man and Wife and Jezebel’s Daughter supported Victorian women’s entitlement to be independent economic agents as well as their contribution to the British economy through their participation in public businesses, thus foreshadowing the “New Woman” discourse on women’s professional and financial independence.

Diversity of forms of socialization in science: Russian and world experience

The article reveals the main characteristics of the modern process of professional socialization of novice scientists, as it proceeds in Russia in comparison with foreign countries. It is shown that the widespread view of socialization as associated with the period of postgraduate studies and the preparation and defence of a dissertation for a degree does not correspond to modern realities in which socialization can be both early (postgraduate) and late (postdoctoral). At the same time, while in the countries of the European Union, obtaining a degree retains the role of a necessary condition for obtaining a research position in the academic environment, in Russia the share of researchers without a degree is more than 70%, and the number of decisions of the Ministry of Education and Science of Russia on issuing a diploma to those who defended their PhD theses steadily decreased in the period 2010–2018. During the designated period, the Russian training system went through a transformation associated with a change in the status of postgraduate studies, but instead of the desired approximation to the European system, this led to the emergence of a unique combination of features. It is shown that in European countries, the USA, China, Japan, etc., the role of the institute of socialization is gradually shifting from postgraduate studies to postdoctoral studies. In this configuration, postgraduate studies contribute to the development of professional independence, while postdoctoral studies provide a chance to realize this independence on a wider range of tasks than conducting and defending a dissertation research. At the same time, the state of the postdoctoral institute in a number of countries, for example, in Japan, demonstrates that under certain conditions it turns into a form of precarious employment, breaking the synonymy between socialization as obtaining recognition of the scientific community on the basis of professional achievements and obtaining a stable position in the social research hierarchy. The directions of minimizing the risk of failure of scientific socialization in Russian science are systematized, it is proved that they lead to an expansion of the diversity of socialization practices of a young scientist and thereby transform the transition situation itself. It acquires a prolonged and, due to this, less labor- and emotionally costly character.

The Influence Of Professional Ethics, Professionalism, Independence, And Experience On The Materiality Level Of Public Sector Financial Report Auditors (Auditor at KAP Djoko, Sidik, and Indra)

This research aims to examine the impact of professional ethics, professionalism, independence, and experience on the materiality of financial statements for This research aims to examine the impact of professional ethics, professionalism, independence, and experience on the materiality of financial statements for the public sector. The purpose of this study is to increase public confidence, which is achieved in part through evaluating financial reports by government auditors. In this research, information was collected by sending questionnaires to the accounting companies Djoko, Sidik, and Indra. sampling method using purposeful sampling Multiple regression is the method of data analysis used. data processing software, including Microsoft Excel and SPSS version 25.0. According to the findings of this research, professionalism and experience impact the amount of materialism. Professional ethics and independence have little effect on the objective world.

Auditor of personality and performance throughout the period of the pandemic

Existing audit standards must guide auditors in carrying out their profession. Audit standards regulate auditors in compiling reports with good performance and according to the professional code of ethics. The goal of this study was to examine the impact of professional ethics, auditor independence, auditor experience, and auditor professionalism on auditor performance during a pandemic by taking samples from public accounting firms in Jakarta and Surabaya with 170 respondents. Using the Structural Equation Model (SEM), this study aims to solve the research questions. The findings of the study showed that auditor professionalism had an effect on auditor performance, while professional ethics, independence, and experience of auditors had no such effect. Public accounting firms must improve and maintain the professionalism of each auditor in order to avoid the manipulation of financial statements and produce maximum performance.

Institutional challenges and prospects regarding the 2021 Population-Housing Census in Greece

The Hellenic Statistical Authority (ELSTAT) worked towards the introduction of a designated Law governing the 2021 General Censuses in Greece. It was the first time that the General Censuses were conducted by virtue of a legal act which underwent extensive deliberations and legal scrutiny. This kind of strengthening of the statistical legislation demonstrates the wide recognition of the professional independence ELSTAT has established and it provided a solid basis for the Hellenic Statistical System (ELSS) to be able to adequately respond to both current and future challenges. These straightforward institutional arrangements ensured ELSTAT’s ability to effectively conduct the Censuses in accordance with the International Recommendations and Standards, while, at the same time, strengthened its capacity to an immediate response to arising needs and challenges. It was then no mystery how ELSTAT was able to immediately adapt to the developing operational conditions by creating a plan for a hybrid census system for all households. At the same time the legal instruments used laid the foundations for the establishment and maintenance of Statistical Registers for Population and Buildings, introducing two unique identifiers (“keys”) in the Census variables and creating the institutional infrastructure for linkage to other administrative registers.

AUDITOR INTERNAL DALAM PERSPEKTIF PERILAKU UNTUK KEBERHASILAN TUGAS AUDIT PADA INSTANSI PEMERINTAH DI KABUPATEN PEMALANG

This study examined the behavioral aspects of internal auditors commonly found in the implementation of internal audits. The qualitative with a case study approach was used. The results of this study were the behavioral aspects of internal auditors such as, professional accuracy in fraud prevention, the role of internal audit in Enterprise Risk Management. The behavior of professional care, motivation, competence, and independence roles were in the auditing, due to these behaviors embedded to the internal auditor that produced a quality audit and minimized the occurrence of fraud. The authority of the internal auditor has been formulated. The roles of the internal auditor have not been fully implemented because the quantity of assignments was not proportionally to the quantity of HR this led to still roles were not in accordance with their positions. The obstacles of audit such as difficulty obtaining data, the limited time, and the lack of communication.

The Impact of the COVID-19 Pandemic on the Professional Autonomy of Anesthesiological Nurses and Trust in the Therapeutic Team of Intensive Therapy Units-Polish Multicentre Study.

Introduction: The COVID-19 pandemic as well as the rate of spread of this particular pathogen around the world have caused the number of patients requiring medical attention and intensive care to exceed the capacity of even the best organized health care systems. This resulted in the need to hire employees who had not previously worked in intensive care units. Experience and knowledge have become particularly important in the context of mutual trust in the ICU team. At the same time, it could affect the level of professional autonomy of nurses, understood as the freedom to perform work based on knowledge, skills and competence without the need to submit to other medical professions. The pandemic status has required that nurses are always involved in their work by participating in training. Faced with the dangers of COVID-19, there is no doubt that by the end of the pandemic, both nursing and healthcare will be better equipped to face future challenges. Methods: The study lasted from July to September 2021. The data collection procedure started with the consent of the heads of the institutions where the data was collected. The study was conducted using the Dempster Practice Behavior Scale (DPBS), which examines work autonomy. The survey using the proprietary questionnaire was conducted among 225 nurses working in eleven ICUs in five voivodeships in Poland. Results: The autonomy of nurses during the COVID-19 pandemic was assessed at a high level. Younger respondents rated autonomy as being higher. Almost half of the respondents assessed the level of professional independence as high, including 52% of nurses, and significantly less, including 34% of doctors. A group of 47% of respondents assessed that trust had decreased and 28% said that trust had improved slightly. Conclusions: Professional independence allows you to perform work independently on others, taking responsibility for decisions and actions. The COVID-19 pandemic, through the influx of new staff members into treatment teams, had an impact on both nursing autonomy and the level of trust in a team, as shown in this study.

Information Resilient Society in anAIWorld—IsXAISufficient?

ABSTRACTThis paper discusses the role of organizational records management (ORM) with respect to the field of explainable artificial intelligence (XAI) and argues about its necessity and significance. The current trend is to utilize AI to explain AI, including both explanation production and provision. We argue that this kind of approach is not sufficient by itself as it lacks neutrality and localness to explanation recipients, thus ineffective in establishing public trust. We propose the addition of the ORM profession, as an informational 3rd party, to the current and future XAI. We envision that, by working together with XAI performers, ORM contributes to an information resilient AI society. To take on the related responsibilities, the ORM profession must improve its professional expertise and strengthen its professional independence. We call for consensus among individual information professionals and the advocacy of information professional networks to make this vision a reality.

The principle of independence of a lawyer in the aspect of relationships with public authorities

The Bar of Ukraine has been an independent self-governing organization for over 10 years. Legislative regulation of the bar and advocacy should not be understood as limiting the independence of the bar or as an attack on its independence, but, on the contrary, should be seen as in line with the principles of legal certainty and the rule of law. The place of the bar in a state governed by the rule of law and democracy is determined by its special status, according to which it acts as an independent institution that performs a public law function and is not subordinate to public authorities. Independence is a fundamental principle that determines the status of the bar and correlates with the rule of law. This allows to embody the ideas of justice and professionally protect human rights, thereby contributing to the development of legal culture and legal consciousness of society. Self-regulation of the legal profession means the implementation of democratic principles in the organization and activities of the legal profession, the lack of regulation and control by public authorities and guaranteeing professional independence of the legal profession. Accordingly, the bar operates outside politics and is independent in its relations with all subjects of power, both at the regional and state levels. Public authorities must be interested in the existence of an independent and strong legal profession, without which the rule of law and the functioning of civil society institutions are impossible. At the same time, the state, which positions itself as a legal entity, should be interested in the bar being a highly professional institution. The interaction between public authorities and the bar should be formed on the basis of partnership and joint efforts in building the rule of law. The implementation of the principle of independence should guarantee all subjects of advocacy self-government at the legislative level the exclusive right to independently decide on issues of self-government and self-regulation. Bar associations must uphold the public value of the bar and guarantee the independence of lawyers, ensuring compliance with professional and ethical standards, protection from persecution and any influence aimed at restricting the principle of independence in their professional activities. Key words: independence principle, the Bar, advocacy self-government, self-regulation, framework law

Особливості досягнення програмних результатів навчання в процесі підготовки здобувачів вищої медичної освіти

Abstract. It is substantiated that one of the effective ways to improve the quality of education is interdisciplinary integration. The interdisciplinary approach based on the new educational standards presupposes, first of all, the ability of the medical education seeker to solve problems and take responsibility; act in an unstable context; motivation of students to study a certain discipline, thorough understanding and comparison; application of the acquired knowledge in practice; broadening the horizons, increasing the independence and creativity of future medical professionals; integration of the acquired knowledge, skills and abilities into one whole and perception of the material mastered during all training as inseparable unity. Methodological aspects of training a future medical specialist in the system of higher professional education in the conditions of interdisciplinary integration are considered. The main directions of improving the professional training of medical students on the basis of integration of different approaches are identified. The importance of applying interdisciplinary integration in the training of future medical professionals on the example of a combination of clinical, bioethical and legal knowledge is substantiated. The issue of application of interdisciplinary integration in the training of medical students is covered. The factors of optimization of the process of training future medical specialists on the basis of interdisciplinary connections are considered. It is shown that the application of interdisciplinary integrative technologies provides grounds for the formation and development of future medical professionals in the field of analytical and critical thinking, which is the key to improving the quality of medical education. It is proved that the professional training of future specialists in the medical field is in dynamic development, which is due to the priority of improving the quality of medical education. It was found that the effectiveness of the integration approach in the training of future medical professionals, in order to improve the quality of their education, requires improvement of the methodological concept in the development of educational and methodological complex of professional training on the basis of interdisciplinary integration. This can be ensured by considering the following factors: social demands for professional activity; the specifics of training at clinical departments and the peculiarities of mastering non-core disciplines; providing scientific, informational and methodological support of the educational process; formation and development of future medical professionals of analytical and critical types of thinking. The proposed will ensure high-quality readiness of future medical professionals for their professional activities. Key words: program learning outcomes, higher education, medical student, interdisciplinary integration, professional training, quality of education.

Remote supervision in psychiatry training: Unlocking capacity and technology.

This paper explores the literature regarding remote supervision in the context of training in psychiatry with contemporary pedagogic theory and practice and utilising telephonic and videoconference technologies to enhance education outcomes. Remote supervision may provide psychiatry trainees with a balance between autonomy and support, promote clinical and professional independence in addition to developing a specific subset of telehealth skills whilst unlocking supervisory capacity to grow the psychiatry workforce, particularly in rural and remote settings.

Profesionalisme Auditor terhadap Kualitas Audit pada Inspektorat Kabupaten Lombok Timur

This study aims to examine the professional auditor by examining the effect of competence, independence and accountability on audit quality. This research was conducted at the Inspectorate of East Lombok Regency. The population in this study were auditor functional officers and P2UPD functional officers who were involved in inspection and supervision activities at the East Lombok Regency Inspectorate. Data were obtained by distributing 51 questionnaires to respondents who were at the Inspectorate of East Lombok Regency, 50 questionnaires were returned and could be used. Data using a partial test (t test). This test aims to find out individually (partial) the independent variable has an effect on the dependent variable. The results showed that competence, independence, and accountability had a positive effect on audit quality at the East Lombok Regency Inspectorate. The results of this study illustrate that the increase in professional competence, independence and accountability of auditors affects the quality of the resulting audit.

Ethical Decision Making Among Auditors in Indonesia: Examination on State Professional Skepticism and Auditor Independence

Auditors’ ethical behavior has become a concern globally with the continued occurrence of financial scandals. As a result, regulators, researchers and other stakeholders are focusing on auditors’ ethical behaviour, auditor independence and professional skepticism. As there are limited studies on the issue, the purpose of this study was is to examine the influence of professional skepticism and independence on the ethical behaviour of Indonesian auditors based on Rest’s model within the context of certain material audit adjustments to be recorded by an audit client. This study was also intended to examine the mediation effect of state professional skepticism on the relationship between auditor’s independence threat and auditors’ ethical decision making. This study adopted the experiment approach by utilizing case scenarios. There were 121 auditors from the Big 10 firm in Indonesia as participants of this study. This study found that despite auditors not recognizing the ethical issues due to independence threat, they still can act ethically. Further, state professional skepticism did not affect ethical decision making of auditors. Keywords: ethical decision making, professional skepticism, auditor independence

“Africa's First Woman Press Photographer”: Mabel Cetu's Photographs in Zonk!

“Africa's First Woman Press Photographer”: Mabel Cetu's Photographs in <i>Zonk!</i>