Quality Of Reports Research Articles

Does Gender Interact with Financial Reporting Quality?

Does Gender Interact with Financial Reporting Quality?

The Impact of Mandatory ESG Disclosure on Share Price

Abstract: The importance of sustainable development has attracted public attention. To achieve the global sustainable development goals, copious countries have recently begun formulating and implementing mandatory ESG (Environment, Social and Governance) disclosure policies. This has prompted the research community to investigate the impact of compulsory disclosure on the interests of corporate stakeholders, such as share price. According to stakeholder theory, long-term value-based theory, resource-based theory, and efficient market hypothesis, ESG mandatory disclosure will have short-term and long-term impacts on stock prices. Specifically, from the short-term perspective, good ESG reports will lead to rapid growth. Then the price will return to normal level. Moreover, in the long term, this has no significant impact on share prices. This article will use event research methods and linear regression models to specifically study the impact of Apple's ESG report disclosure on stock prices. Finally, research has found that in a normal environment, mandatory ESG disclosure will have a positive short-term impact on share price according to the good quality of ESG reports, while this will have a negative influence on stock price due to the poor quality of ESG reports. However, in special circumstances such as the 2022-2022 global epidemic period and long-term perspective, the disclosure of ESG reports has no significant impact on stock prices.

EDI&S SO04 Accuracy of Outsourced Radiology Reports in Emergency Surgical Care; Do they provide a high-quality cost-effective service?

Abstract Background Computed Tomography (CT) scans play a crucial role in emergency surgical care enabling proper management and prompt decision making. In our study we aimed to compare abdominal CT scan reports created by inhouse radiologists to those created by outsourced radiology reporting service for patients admitted with acute surgical pathologies. The study also looked at the impact of the reporting style (free text or structured format) on the quality of scan reports. Method The study was conducted in a busy general surgery unit located in the North West of England. Patients who were admitted acutely under the surgical specialty and had abdominal CT scans over a period of three months from August 2023 to October 2023 were included. Patients who were admitted following trauma or had non abdominal CT scans have been excluded. Statistical analysis was conducted to compare inhouse radiology reports to outsourced ones. Scan reports were thoroughly scrutinised to identify whether they included all relevant information needed and whether they were written in structured or free text format. Results A total of 192 patients were identified with a median age of 59 years. Outsourced radiology reports were found to be significantly underreporting comments on the biliary system (OR=0.369, P=0.046), spleen (OR=0.414, P=0.044), kidneys (OR=0.354, P=0.027), lymph nodes (OR=0.412, P=0.011), mesentery and peritoneum (OR=0.364, P=0.004), vasculature (OR=0.381, P=0.002), bones and soft tissues (OR=0.273, P=0.003), as well as lung bases (OR=0.300, P=0.009). Structured format was found to outperform free text style on comments on spleen (OR=8.064, P=0.044), adrenals (OR=8.468, P=0.039), mesentery and peritoneum (OR=4.618, P=0.000), as well as bone and soft tissues (OR=9.295, P=0.031). Conclusion CT scans reported by outsourced radiology service were found to be significantly underreporting certain key elements. Additionally, free style reporting format was found to miss some crucial aspects of abdominal scan reports. That adds further challenges to clinicians assessing and managing acute surgical patients. Further studies auditing different outsourced companies are recommended to ensure patients are provided with high-quality cost-effective emergency service.

HPB SO38 - Assessing current pancreatic cancer reporting practice against the PACT-UK Synoptic Reporting Template: An initial clinical audit

Abstract Background In the last decade, the incidence of pancreatic cancer has increased by 9% in the UK. The gold standard for initial assessment of pancreatic cancer (or even peri-ampullary cancer) resectability is pancreatic-protocol CT scan. The PACT-UK project introduced a synoptic template for pancreatic cancer to standardise CT reporting practice across UK and enable consistent reporting of pertinent aspects of resectability status such as vascular involvement of the tumour. The aim of this audit is to assess the quality of current CT reports received by a tertiary hepato-pancreato-biliary (HPB) unit against the standards set out by PACT-UK. Method A retrospective analysis of 66 patients who underwent pancreatic resection between September 2023 and May 2024 at a tertiary HPB centre was undertaken. Patients were excluded from the analysis if they underwent resection for benign pancreatic pathology, were diagnosed with pathology other than peri-ampullary cancer or did not have a formal report of their CT scan. Initial CT scans performed at presentation and if available, subsequent up-to-date staging scan prior to surgery were assessed against the PACT-UK reporting template, in accordance with their guidance. The audit was registered with our clinical audit team (no. 11643). Results In total, 42 patients with peri-ampullary cancers were included in this audit. All patients had a reported CT scan on presentation. Additionally, 24 patients had a reported staging CT scan. The compliance (i.e. more than 90% information available) with PACT-UK reporting standards was 0% for initial presentation scans and 4.2% (n=1) for staging scans. The only staging scan with >90% compliance was reported using the PACT-UK template. Majority (more than 80%) of CT scan reports lacked information on aspects such as pancreatic duct size, predicted tumour type and radiological stage, variant vascular anomalies, and arterial/venous involvement. Conclusion This audit highlights the substandard quality of current CT reporting for peri-ampullary cancer. There is an urgent need to adopt a structured and dedicated reporting template to address the issue. Utilising a template such as the one developed by PACT-UK will help ensure that relevant information is formally reported to facilitate optimal decision-making at MDT meetings, and assist surgeons in operative planning and oncologists in assessing treatment response.

Enhancing financial reporting quality in village-owned enterprises: The role of organizational competencies

The quality of financial reporting in village-owned enterprises (VOEs) is critical for ensuring transparency and accountability in local governance. This study explores the impact of education level, training programs, work experience, internal control systems, and information technology on the quality of financial reports in VOEs. The objective is to determine how these factors influence financial reporting quality to support effective local governance. The paper involves a sample of 120 VOE managers and employs quantitative analysis to examine the relationships between these factors and the quality of financial reporting in Indonesia. The results indicate that higher education levels, comprehensive training programs, and extensive work experience positively affect the quality of financial reporting. Specifically, the study finds that educated personnel and well-structured training programs enhance the accuracy and reliability of financial reporting. In contrast, the anticipated positive impact of IT utilization on financial reporting quality was not observed, suggesting that issues related to IT infrastructure and integration may limit its effectiveness. Additionally, robust internal control systems significantly improve the quality of financial reports. Overall, the analysis emphasizes the importance of investing in education, training, and internal controls to enhance financial reporting quality in VOEs. The findings highlight the need for further research into the challenges of IT integration to fully harness its benefits for financial transparency.

Do SMEs have an ESG communication strategy? Exploring the quality and influencing factors of voluntary ESG disclosures using web‐based and annual report channels

AbstractThis paper evaluates the influencing factors and disparities between web‐based and annual report channels for environmental, social and governance (ESG) disclosures by small and medium‐sized enterprises (SMEs). In contrast to the prevalent use of case‐studies in the context of SMEs, a quantitative study was conducted by performing a content analysis of the websites and annual reports of 100 manufacturing SMEs in Italy. Based on the collected evidence, SMEs exhibited a higher level of web‐based disclosures compared to annual reports. These disclosure channels appear to be independent of each other, with financial resources significantly influencing the quality of annual reports (i.e. profitability as a proxy) and size impacting information available on websites (i.e. turnover as a proxy). Both channels may be explained by the resource‐based view, while agency characteristics (such as having a Big Four external auditor or board size) have a relevant effect on the overall voluntary ESG disclosure score.

Concordance between humans and GPT-4 in appraising the methodological quality of case reports and case series using the Murad tool

BackgroundAssessing the methodological quality of case reports and case series is challenging due to human judgment variability and time constraints. We evaluated the agreement in judgments between human reviewers and GPT-4 when applying a standard methodological quality assessment tool designed for case reports and series.MethodsWe searched Scopus for systematic reviews published in 2023–2024 that cited the appraisal tool by Murad et al. A GPT-4 based agent was developed to assess the methodological quality using the 8 signaling questions of the tool. Observed agreement and agreement coefficient were estimated comparing published judgments of human reviewers to GPT-4 assessment.ResultsWe included 797 case reports and series. The observed agreement ranged between 41.91% and 80.93% across the eight questions (agreement coefficient ranged from 25.39 to 79.72%). The lowest agreement was noted in the first signaling question about selection of cases. The agreement was similar in articles published in journals with impact factor < 5 vs. ≥ 5, and when excluding systematic reviews that did not use 3 causality questions. Repeating the analysis using the same prompts demonstrated high agreement between the two GPT-4 attempts except for the first question about selection of cases.ConclusionsThe study demonstrates a moderate agreement between GPT-4 and human reviewers in assessing the methodological quality of case series and reports using the Murad tool. The current performance of GPT-4 seems promising but unlikely to be sufficient for the rigor of a systematic review and pairing the model with a human reviewer is required.

The Effectiveness of Oral Vancomycin on Inflammatory Bowel Disease in Patients With Primary Sclerosing Cholangitis: A Systematic Review.

Approximately 70% of primary sclerosing cholangitis (PSC) patients have inflammatory bowel disease (IBD). The IBD therapies currently used to treat PSC-IBD patients have side effects and can be costly. Oral vancomycin (OV)-a safe, economical, and convenient therapy-has been reported to be a salvage therapy in refractory PSC-IBD patients. This systematic review aims to summarize the current literature regarding the effectiveness and safety of OV to treat IBD in PSC patients. A systematic literature review of Scopus, Embase, Web of Science, MEDLINE, and CINAHL was performed until March 2024. The Murad scale, Newcastle-Ottawa scale, and Cochrane Collaboration Risk of Bias Tool were used to determine the quality of the case reports and case series, cohort studies, and randomized controlled trial (RCT), respectively. The outcomes sought were response or remission across clinical, biochemical, endoscopic, and histological parameters. Of the 1725 published studies, we identified 9 case reports, 7 case series, 3 cohort studies, and 1 RCT. Most studies reported an improvement in clinical IBD symptoms such as diarrhea and hematochezia. Fewer publications provided supporting objective data in the form of fecal calprotectin, endoscopic Mayo scores, and histology. There were no reports of vancomycin-resistant enterococci infections. Oral vancomycin appears safe and effective to treat IBD in a subset of PSC patients. Future studies would benefit from prospective data collection incorporating standardized symptomatic, endoscopic, and histologic indices. Ultimately, a well-powered RCT is needed to better assess the effectiveness, safety, and durability of OV therapy.

The Influence of Financial Report Quality on Performance Accountability in the Regional Financial Management Agency of Mamasa Regency

This study employs a quantitative methodology to evaluate the impact of financial report quality on performance accountability within the Regional Financial Management Agency of Mamasa Regency. Data was collected through a structured questionnaire distributed to all agency employees, ensuring a comprehensive understanding of their perspectives. The analysis utilized hypothesis testing and basic linear regression to derive meaningful conclusions from the data collected. The sample for this investigation comprised all 52 employees from the Regional Financial Management Agency, allowing for an inclusive representation of the population. The results of the hypothesis test yielded a significance value (Sig.) of 0.001, which is less than the threshold of 0.05. This statistical finding leads to the conclusion that the quality of financial reports (variable X) significantly influences performance accountability (variable Y) in the agency. These findings underscore the importance of maintaining high standards in financial reporting, as it directly correlates with enhanced accountability in performance. The study highlights the need for continuous improvement in financial report quality to foster greater transparency and responsibility within public financial management practices.

Internal Audit, Internal Control Effectiveness, Corporate Governance Structure and Financial Reporting Quality: Investigating the Internal Line of Defense of Manufacturing Firms in China

Internal Audit, Internal Control Effectiveness, Corporate Governance Structure and Financial Reporting Quality: Investigating the Internal Line of Defense of Manufacturing Firms in China

Data Quality in State Registry Reports of Medical Cannabis Patients in the United States.

Objectives. To investigate characteristics of data reported in US medical cannabis registries across states. Methods. Data included 2021 medical cannabis registry reports from 34 states, Puerto Rico, and the District of Columbia (hereafter, states) with active medical cannabis programs. The data from the reports were manually coded into domains and subcategories, including information related to patients (e.g., number, demographics), authorizing clinicians, sales (e.g., content, revenue), license tracking, and health and safety outcomes. Results. Among 36 states, 97% reported total patient number and 75% reported number of authorizing clinicians. Least reported subcategories included patient race/ethnicity (8%), adverse events (11%), therapeutic benefits (6%), and product recalls (6%). States that recently legalized medical cannabis (2013-2018) reported a higher number of subcategories overall, with a median of 11 versus 8 for early adopting states (1996-2012). More medical-use states reported data on authorizing clinicians compared with nonmedical adult-use states but were otherwise similar. Conclusions. Medical cannabis state registries generally reported data on consumers, clinicians, and sales rather than health and safety outcomes. More comprehensive and uniform medical cannabis public health surveillance is needed. (Am J Public Health. 2024;114(S8):S685-S693. https://doi.org/10.2105/AJPH.2024.307728).

Factors Influencing the Implementation of SAK EMKM on MSMEs in the Culinary Sector in Ambon City

This study aims to determine the factors that influence the implementation of SAK EMKM in MSMEs in the culinary sector of Ambon City, the factors studied are Socialization, Educational Background, Business Size, Perception of MSME actors &amp; Accounting Understanding. The data used in this study is primary data obtained through interviews with MSME actors in Ambon City. The informants in this study were MSMEs in the culinary sector located in Ambon City by taking 4 informants representing each range of Micro, Small and Medium. Data analysis techniques used data reduction, data presentation, and drawing conclusions. The results showed that the four informants had never received socialization from the government, but there was a perception factor of MSME actors that made them want to implement SAK EMKM. The educational background of accounting is relevant to financial reports, making informants able to implement SAK EMKM, and vice versa. MSME actors with medium business sizes can not only implement SAK EMKM but small and micro businesses can also. The four informants have the same perception regarding the benefits of financial reports based on SAK EMKM. Understanding accounting improves the quality of financial reports, helps develop business conditions and allows to effectively evaluate their financial performance

Probing clarity: AI-generated simplified breast imaging reports for enhanced patient comprehension powered by ChatGPT-4o

BackgroundTo assess the reliability and comprehensibility of breast radiology reports simplified by artificial intelligence using the large language model (LLM) ChatGPT-4o.MethodsA radiologist with 20 years’ experience selected 21 anonymized breast radiology reports, 7 mammography, 7 breast ultrasound, and 7 breast magnetic resonance imaging (MRI), categorized according to breast imaging reporting and data system (BI-RADS). These reports underwent simplification by prompting ChatGPT-4o with “Explain this medical report to a patient using simple language”. Five breast radiologists assessed the quality of these simplified reports for factual accuracy, completeness, and potential harm with a 5-point Likert scale from 1 (strongly agree) to 5 (strongly disagree). Another breast radiologist evaluated the text comprehension of five non-healthcare personnel readers using a 5-point Likert scale from 1 (excellent) to 5 (poor). Descriptive statistics, Cronbach’s α, and the Kruskal–Wallis test were used.ResultsMammography, ultrasound, and MRI showed high factual accuracy (median 2) and completeness (median 2) across radiologists, with low potential harm scores (median 5); no significant group differences (p ≥ 0.780), and high internal consistency (α > 0.80) were observed. Non-healthcare readers showed high comprehension (median 2 for mammography and MRI and 1 for ultrasound); no significant group differences across modalities (p = 0.368), and high internal consistency (α > 0.85) were observed. BI-RADS 0, 1, and 2 reports were accurately explained, while BI-RADS 3–6 reports were challenging.ConclusionThe model demonstrated reliability and clarity, offering promise for patients with diverse backgrounds. LLMs like ChatGPT-4o could simplify breast radiology reports, aid in communication, and enhance patient care.Relevance statementSimplified breast radiology reports generated by ChatGPT-4o show potential in enhancing communication with patients, improving comprehension across varying educational backgrounds, and contributing to patient-centered care in radiology practice.Key PointsAI simplifies complex breast imaging reports, enhancing patient understanding.Simplified reports from AI maintain accuracy, improving patient comprehension significantly.Implementing AI reports enhances patient engagement and communication in breast imaging.Graphical

The Role of Technology in The Transformation of Accounting Financial Audit Case Study of Blockchain Implementation in The Audit Process

With the increasing number of cyber attacks and data security breaches, the protection of financial information is becoming increasingly important. Conventional financial audit systems may not have adequate mechanisms to protect sensitive data from the rapidly evolving digital security threats. The aim of this research is to determine the role of technology, particularly blockchain technology, in transforming the financial audit process in accounting practice, and to understand the impact of implementing blockchain technology in the financial audit process on the efficiency, transparency, and accuracy of financial information. The research method used in this study is a Systematic Literature Review (SLR). The results of this study indicate that the use of blockchain technology in financial audit practice provides an effective solution for improving the integrity, reliability, and quality of financial reports presented by companies. Keywords: technology, financial audit, blockchain

Pengaruh Akuntabilitas dan Transparansi terhadap Kualitas Laporan Keuangan pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Tebo

This research aims to determine the effect of accountability and transparency on the quality of financial reports at the Tebo Regency National Zakat Amil Agency (BAZNAS). This research uses quantitative methods. The analytical methods used are descriptive statistics, data quality testing, classical assumption tests, multiple linear tests and hypothesis testing. The data for this research are primary data and secondary data. The data collection technique used a questionnaire and the sample in this study was 32 amil who were tasked with managing zakat at the Tebo Regency National Zakat Amil Agency (BAZNAS) using a Purposive Sampling sampling technique. The results of this research show that the accountability variable partially has a significant effect on the quality of financial reports, and the transparency variable also partially has a significant effect on the quality of financial reports. And simultaneously the variables of accountability and transparency have a significant effect on the quality of financial reports at the Tebo Regency National Zakat Amil Agency (BAZNAS).

Writing Workshops in a Research Methods Course

Background Students in research methods courses often engage in the research process and write about their findings in an APA Style report. This process can be intimidating and challenging for students. Objective The purpose of this preliminary study was to examine the use of writing workshops in teaching students to write research reports. Method The Writing Workshop Model included pre-writing worksheets, in-class writing, peer review, and self-evaluation. This method was compared to a more Standard Model that included writing instruction and peer review. Results Students under the Writing Workshop Model had higher scores on the research report than those under the Standard Model. The pre-writing worksheets, in-class writing, and self-evaluation were rated higher than the peer review component of the Writing Workshop Model. Conclusions The Writing Workshop Model may be an effective way to provide support for students during the writing process, thereby enhancing the quality of APA Style research reports. Teaching Implications Instructors of psychology courses could consider incorporating writing workshop components such as pre-writing worksheets, self-evaluations, and in-class writing opportunities to support student writing. Although peer review may be helpful, it is generally unpopular among students.

Corporate responsibility and corporate misbehavior: are CSR reporting firms indeed responsible?

Abstract We investigate whether firms that proclaim a commitment to corporate social responsibility (CSR) by CSR reporting indeed internalize such a commitment and behave more responsibly. We analyze the association of the issuance and quality of voluntary CSR reports with the occurrence, number, and severity of corporate misbehaviors, both preceding and subsequent to CSR reporting. We find a significantly positive association of CSR reporting with our measures of prior and future misbehavior. The results are corroborated by a quasi-natural experiment around the Rana Plaza disaster where we find that the signatories of an accord for better working conditions have significantly higher prior and future misbehavior relative to non-signatories and firms unaffected by the exogenous shock. Our results are in line with legitimacy theory implying that, on average, the firms’ proclaiming commitment to CSR is not a signal of internalized commitment but more likely serves greenwashing and impression management purposes.

Enhancing Financial Reporting Quality: The Influence of Audit Committee Attributes and the Role of Audit Quality

This study to analyze the influence of the positive Characteristics of the audit committee consisting of an independent audit committee, knowledge accountancy audit committee, number meeting audit committee, and size audit committee on quality reporting finance. Besides that For analyzing audit quality strengthening moderation between characteristics of the audit committee with quality reporting finance. Research This uses agency theory which emphasizes the conflict of interest between the principal and agent. Research This is a study associative with using secondary data from the Indonesia Stock Exchange (BEI) or via the company website of each sample. The sample collection technique sample uses method purposive sampling. Sample in study This is all over incoming companies The LQ 45 index is listed on the Indonesia Stock Exchange (IDX) with a total sample of 120 observations. For the test, the hypothesis used MRA analysis with the use of application data. The results of the research include the independent audit committee, knowledgeaccountancy audit committee, number meeting audit committee, and the number of influential audit committees for quality reporting finance. Companies that use Big Four auditors can strengthen the connection between the independent audit committee and knowledge accountancy audit committee on quality reporting finance whereas companies that use Big 4 auditors weaken the connection amount meeting audit committee and the amount audit committee on quality reporting finance.

Exploring the Impact of Board Structure and Governance Practices on Integrated Reporting Quality: CSR as A Moderating Variable

Presentation report integrated (IR) in Indonesia is still naturally voluntary and partly big studies previously conducted in developed country capital markets, and studies conducted in emerging country markets Still seldom as well as companies that voluntarily choose to adopt IR possible to own Lots of flexibility in matter disclosure information. Purpose study this is to influence a positive board of directors and Governance Company to quality reporting moderated integratedcorporate social responsibility (CSR). Study this uses agency and stakeholder theory which emphasizes that governancecompanies can increase quality reporting integrated that can strengthen connection with the existence of CSR and companies obliged to give report as information to stakeholders. Retrieval technique sample uses method purposive sampling. Sample in study this is the incoming companythe LQ-45 index is listed on the Indonesia Stock Exchange (IDX) with as many his observations as many as 175 observations. For the test, the hypothesis used analysis regression multiple and MRA using application stata. The results of the research show the board of directors and governance companies are influential in the quality of reporting integrated and corporate social responsibility (CSR) strengthens the connection between the board of directors and governance companies in the quality of reporting integrated.

How is the quality of randomized controlled trials (RCTs) for acupuncture treatment of post-stroke aphasia? A report quality assessment.

This study aimed to assess the quality of randomized controlled trials (RCTs) that have reported the use of acupuncture for the treatment of post-stroke aphasia (PSA). We systematically searched PubMed, Embase, Cochrane Library, Web of Science, Chinese National Knowledge Infrastructure (CNKI), Wanfang data Information Site, and China Science and Technology Journal Database from January 2013 to June 2023. RCTs utilizing acupuncture as an intervention for the treatment of post-stroke aphasia were included in this study. The overall quality score (OQS) of RCTs was independently evaluated by two researchers using the Consolidated Standards for Reporting Trials (CONSORT) and the Standards for Reporting Interventions in Controlled Trials of Acupuncture (STRICTA) guidelines, with the agreement between researchers calculated using Cohen's kappa statistics. In conclusion, we included 38 RCTs in this study. The median OQS of the 38 RCTs was 13 (minimum 8, maximum 20) based on the CONSORT statement. Out of all CONSORT items, 10 (27%) had a positive rate of greater than 80%, while 17 (46%) had a positive rate of less than 10%. The median OQS of the 38 RCTs was 12 (minimum 6, maximum 14) based on the STRICTA guideline. Within the STRICTA guideline, 6 items (35%) had a positive rate of greater than 80%, and 3 items (18%) had a positive rate of less than 10%. Most items based on the CONSORT and STRICTA guidelines were observed to have a perfect or good degree of agreement. The overall reporting quality of RCTs for acupuncture treatment of PSA was found to be suboptimal. Notably, the reporting quality of the STRICTA guideline is higher compared to the CONSORT statement. Therefore, strict adherence to both the CONSORT and STRICTA statements is recommended to enhance the quality of RCT reports on acupuncture treatment for post-stroke aphasia.