Research Activities Research Articles

Neurorestorative approaches for ischemic stroke.

Despite recent advances in acute stroke management, most patients experiencing a stroke will suffer from residual brain damage and functional impairment. Addressing those residual deficits would require neurorestoration, i.e., rebuilding brain tissue to repair the structural brain damage caused by stroke. However, there are major pathobiological, anatomical and technological hurdles making neurorestorative approaches remarkably challenging, and true neurorestoration after larger ischemic lesions could not yet be achieved. On the other hand, there has been steady advancement in our understanding of the limits of tissue regeneration in the adult mammalian brain as well as of the fundamental organization of brain tissue growth during embryo- and ontogenesis. This has been paralleled by the development of novel animal models to study stroke, advancement of biomaterials that can be used to support neurorestoration, and in stem cell technologies. This review gives a detailed explanation of the major hurdles so far preventing the achievement of neurorestoration after stroke. It will also describe novel concepts and advancements in biomaterial science, brain organoid culturing, and animal modeling that may enable the investigation of post-stroke neurorestorative approaches in translationally relevant setups. Finally, there will be a review of recent achievements in experimental studies that have the potential to be the starting point of research and development activities that may eventually bring post-stroke neurorestoration within reach.

Nationwide Prevalence of Inherited Retinal Diseases in the Israeli Population.

Data regarding the prevalence of various inherited retinal diseases (IRDs) are limited and vary across populations; moreover, nationwide prevalence studies may be limited to a specific IRD phenotype, potentially leading to inaccurate prevalence estimations. Therefore, nationwide prevalence data are needed. To determine the prevalence of 67 IRD phenotypes in the Israeli population. This cohort study collected nationwide data regarding the number of individuals affected with IRD phenotypes assessed in 10 clinical and academic centers in Israel as part of the research activity of the Israeli inherited retinal disease consortium. Data were collected in May 2023 on 9396 individuals residing in Israel who were diagnosed by an ophthalmologist with an IRD using either electroretinography or retinal imaging where included. Individuals with retinal diseases known to have a nonmendelian basis or without a clear genetic basis and those who were reported as deceased at the time of data collection were excluded from this study. Prevalence of 67 IRD phenotypes. Among the 9396 participants in our cohort, the most common IRD in Israel was retinitis pigmentosa with a disease prevalence of approximately 1:2400 individuals, followed by cone-rod dystrophy (approximately 1:14 000), Stargardt disease (approximately 1:16 000), Usher syndrome (approximately 1:16,000), and congenital stationary night blindness (approximately 1:18 000). The prevalence of all IRDs combined was 1:1043 individuals. The current study provides large prevalence dataset of 67 IRD phenotypes, some of which are extremely rare, with only a single identified case. This analysis highlights the potential importance of performing additional nationwide prevalence studies to potentially assist with determining the prevalence of IRDs worldwide.

Insights into Strain Engineering: From Ferroelectrics to Related Functional Materials and Beyond.

Ferroelectrics have become indispensable components in various application fields, including information processing, energy harvesting, and electromechanical conversion, owing to their unique ability to exhibit electrically or mechanically switchable polarization. The distinct polar noncentrosymmetric lattices of ferroelectrics make them highly responsive to specific crystal structures. Even slight changes in the lattice can alter the polarization configuration and response to external fields. In this regard, strain engineering has emerged as a prevalent regulation approach that not only offers a versatile platform for structural and performance optimization within ferroelectrics but also unlocks boundless potential in various functional materials. In this review, we systematically summarize the breakthroughs in ferroelectric-based functional materials achieved through strain engineering and progress in method development. We cover research activities ranging from fundamental attributes to wide-ranging applications and novel functionalities ranging from electromechanical transformation in sensors and actuators to tunable dielectric materials and information technologies, such as transistors and nonvolatile memories. Building upon these achievements, we also explore the endeavors to uncover the unprecedented properties through strain engineering in related chemical functionalities, such as ferromagnetism, multiferroicity, and photoelectricity. Finally, through discussions on the prospects and challenges associated with strain engineering in the materials, this review aims to stimulate the development of new methods for strain regulation and performance boosting in functional materials, transcending the boundaries of ferroelectrics.

Exploring remote supervision in higher education: Lecturers’ experiences

ABSTRACT As remote learning continues to play a significant role in higher education, the practice of remote supervision has become a critical component of academic and research activities. This research explores lecturers’ experiences in remote supervision, shedding light on challenges and strategies to ensure effective guidance and support. A qualitative approach was adopted using a semi-structured interview guide data collection from randomly selected lecturers and analysed thematically. The study generated three themes to address the research questions. Findings revealed the multifaceted nature of remote supervision, highlighting both the advantages of flexibility and the hurdles posed by technology, communication barriers, and time management. To navigate these challenges, lecturers have developed innovative strategies, including leveraging digital tools, enhancing communication, and prioritising self-discipline. The outcomes of this research provided valuable insights for colleges seeking to strengthen remote supervision experience, thereby improving the quality of higher education in this digital age.

Action research and professional development in schools

This article examines practitioner action research in schools and how action research can enhance practice and generate knowledge through partnerships between academia and the education sector. In 2020, revisions to the Norwegian curriculum for primary and secondary education introduced guidelines for professional work. The changes in the curriculum framework entail teachers’ collaboration in knowledge production - utilizing research and their own experiences in the process. This changed the formal role of teachers from transmitting established knowledge to producing knowledge in professional development and research activities. The new regulations can be related to traditions within practitioner action research. The article explores how action research can be used as a methodological framework in the professional work of schools. The starting point for the article is a thematic analysis of reflections from an action research project named Deeper Learning – How?, in which six schools participate in developing a model for unit planning. Structured interviews were conducted with members of school development groups in the schools every six months over 3.5 years, totaling seven interviews per school. The participants' reflections on their professional work serve as the empirical basis for the article. Results from the thematic analysis demonstrate that participants employed the action research process as a methodological tool to cultivate new insights and enhance practice. These reflections enrich the schools' comprehension of their educational practices and lead to measures for improvements, actions, and change. The results also highlight that proactive leadership, agreed-upon measures, teamwork, and a consistent rhythm in professional work are vital for educational practice development and knowledge production.

Digital-inclusive Transformation and Teacher Preparedness for Foreign Language Education – A Bilateral German-Norwegian Perspective

Digitalisation and inclusion can be understood as transversal topics in pre- and in-service teachers’ professional development. Both topics have attracted considerable research activity. However, questions of digital-inclusive transformation have only rarely been discussed within the field of foreign language teaching. Researchers in the field state a pressing need to increase digital-inclusive transformation uptake in foreign language teacher education programmes to develop a transformation ‘mindset’ in (educational) stakeholders and (future) teachers. Transformation processes in education, however, interact with preparedness for digitalisation and inclusion among pre- and in-service teachers, since the attitude and the willingness of teachers to adapt to digital reality play a decisive role in improving the quality of (digitally enhanced) teaching and learning. Currently, little is known about the interrelationship between the preparedness to use digital technology for foreign language teaching and learning and the preparedness to include foreign language learners with diverse learning needs (DLN) in the digital-inclusive classroom. To this end, this bilateral cross-country study investigates factors that constitute an attitudinal component of foreign language teachers’ perceived preparedness for using digital technology with learners with diverse learning needs in Germany and Norway. The Teacher of English Preparedness to Diverse Learning Needs in the digital inclusive classroom questionnaire was administered to 221 participants. The results show a fresh perspective on preparedness for digitally enhanced inclusive teaching linked to educational system requirements for foreign language teaching. Importantly, confidence when using digital technology in the inclusive classroom is decisive. For teacher education, it is vital that the attitudinal component of teacher preparedness receives more attention throughout teacher training. It should be related to previous experience of teachers with DT in digital-inclusive environments and be part of a heuristic conceptualisation of teacher preparedness for digitalinclusive contexts.

Software Implementation of the Epps-Pulley Criterion in Matlab Modeling Environment

Purpose. Modeling systems and programming platforms provide ample opportunities for the use of statistical tools in research activities. Since the normal distribution is one of the most common distribution laws, the criterion for checking the sample for normality is in high demand among statistical assessment tools, among which the Epps-Pulley test has the status as one of the most powerful tests to check the deviation of the distribution from the normal one. There are a number of implementations of this test in the R and Python languages. However, this test is not implemented in one of the most popular Matlab modeling software. Thus, the purpose of this study is to develop a software implementation of the Epps-Pulley criterion in the Matlab environment and verify the correctness of the performed calculations.Materials and Methods. We implemented the calculation of Epps-Pulley statistics by two methods – classical, using cycles, and matrix-vector, using linear algebra operations. The classical method requires calculating the intermediate values necessary to obtain the criterion statistics using two independent cycles, the second cycle being a double one, in which one cycle is nested into the other. The matrix-vector method requires fewer code by performing calculations using linear algebra operations on matrices and vectors. We obtained critical statistical values for the sample size from 8 to 1000 observations with two-dimensional linear interpolation of tabular values. We used an approximation by a beta function of the third kind for a sample of over 1000 elements.Results. An assessment of the computational efficiency of the methods showed that the cyclic approach is about three times higher than the matrix-vector approach in terms of consumed time, which is presumably due to the processing of insignificant elements in triangular matrices when performing component-by-component operations. The correctness of the software implementation of the Epps-Pulley criterion was tested on several examples, which confirmed the compliance of the calculated values of the criterion statistics, as well as the critical values of statistics, with known data. We carried out a criterion statistical evaluation based on the empirical values of the error of the first kind. We obtained the error values correspondence to the specified significance levels. We performed comparative estimates of the Epps-Pulley test with the Anders-Darling and Shapiro-Wilk tests in terms of the criterion empirical power and tabulated the evaluation results. We published the software implementation of the Epps-Pulley test on the MATLAB Central Internet resource and for free use.Conclusion. We developed software implementation of the Epps-Pulley criterion as a new research tool that was previously unavailable in the Matlab modeling environment. We used the time spent on calculations to make a reasonable choice of the calculation algorithm for the criterion statistics. We confirmed correctness of the calculation algorithms by a set of selective checks and statistical estimates that showed the compliance with well-known theoretical provisions.

Bioprospecting of Aspergillus sp. as a promising repository for anti-cancer agents: a comprehensive bibliometric investigation

Cancer remains a significant global health challenge, claiming nearly 10 million lives in 2020 according to the World Health Organization. In the quest for novel treatments, fungi, especially Aspergillus species, have emerged as a valuable source of bioactive compounds with promising anticancer properties. This study conducts a comprehensive bibliometric analysis to map the research landscape of Aspergillus in oncology, examining publications from 1982 to the present. We observed a marked increase in research activity starting in 2000, with a notable peak from 2005 onwards. The analysis identifies key contributors, including Mohamed GG, who has authored 15 papers with 322 citations, and El-Sayed Asa, with 14 papers and 264 citations. Leading countries in this research field include India, Egypt, and China, with King Saud University and Cairo University as the leading institutions. Prominent research themes identified are “endophyte,” “green synthesis,” “antimicrobial,” “anti-cancer,” and “biological activities,” indicating a shift towards environmentally sustainable drug development. Our findings highlight the considerable potential of Aspergillus for developing new anticancer therapies and underscore the necessity for further research to harness these natural compounds for clinical use.

Navigating an emerging innovation ecosystem: a case study of fuel cell innovation in Taiwan

ABSTRACT The Taiwanese government has actively promoted and established policies for developing fuel cell research and industrial activities since the early 2000s. The activities, including those of Taiwanese policy actors, private firms, and research institutions, are part of a fuel cell innovation ecosystem. Through an embedded case study, this paper examines past national policies, sectoral-level developments, and how a firm has navigated the environment. The analysis is based on the notion of an innovation ecosystem, which analytically covers micro, meso, and macro levels and has more porous boundaries than a national innovation system. Hence, the contribution of this paper relates to creating a deeper understanding of what is happening under the surface of government policy and what path firms can take. Thus, it contributes to studies on latecomer strategies in technology sectors of the dynamic interaction between policy, sectoral development, and firm strategy.

Research outcomes informing the selection of public health interventions and strategies to implement them: A cross-sectional survey of Australian policy-maker and practitioner preferences

BackgroundA key role of public health policy-makers and practitioners is to ensure beneficial interventions are implemented effectively enough to yield improvements in public health. The use of evidence to guide public health decision-making to achieve this is recommended. However, few studies have examined the relative value, as reported by policy-makers and practitioners, of different broad research outcomes (that is, measures of cost, acceptability, and effectiveness). To guide the conduct of research and better inform public health policy and practice, this study aimed at describing the research outcomes that Australian policy-makers and practitioners consider important for their decision-making when selecting: (a) public health interventions; (b) strategies to support their implementation; and (c) to assess the differences in research outcome preferences between policy-makers and practitioners.MethodAn online value-weighting survey was conducted with Australian public health policy-makers and practitioners working in the field of non-communicable disease prevention. Participants were presented with a list of research outcomes and were asked to select up to five they considered most critical to their decision-making. They then allocated 100 points across these – allocating more points to outcomes perceived as more important. Outcome lists were derived from a review and consolidation of evaluation and outcome frameworks in the fields of public health knowledge translation and implementation. We used descriptive statistics to report relative preferences overall and for policy-makers and practitioners separately.ResultsOf the 186 participants; 90 primarily identified as policy-makers and 96 as public health prevention practitioners. Overall, research outcomes of effectiveness, equity, feasibility, and sustainability were identified as the four most important outcomes when considering either interventions or strategies to implement them. Scores were similar for most outcomes between policy-makers and practitioners.ConclusionFor Australian policy-makers and practitioners working in the field of non-communicable disease prevention, outcomes related to effectiveness, equity, feasibility, and sustainability appear particularly important to their decisions about the interventions they select and the strategies they employ to implement them. The findings suggest researchers should seek to meet these information needs and prioritize the inclusion of such outcomes in their research and dissemination activities. The extent to which these outcomes are critical to informing the decision of policy-makers and practitioners working in other jurisdictions or contexts warrants further investigation.

DISSERTATION AND ALTERNATIVE POSSIBILITIES OF RESEARCH RESULTS PRESENTATION OF BACHELORS IN GREAT BRITAIN

Dissertations have always been seen as an effective means of scientific training and encouraging a research-based approach to learning. Considerable attention is paid to the growing role of a dissertation, which students perform during the completion of bachelor studies in Great Britain, as a key way of forming and developing research abilities and skills, achieving learning outcomes under the educational program. Researchers indicate the need to offer alternative options for presenting the results of students' research activities. They may differ in their concept, functions, organization, and nature of results. The article`s purpose: to consider the growing role of dissertations, which students in Great Britain perform during the completion of bachelor studies, as a key way of forming and developing research skills, and achieving learning outcomes according to the educational program. Research methods: analysis and generalization of pedagogical literature (to find out: the connections between «research» and «teaching and learning» in the light of the formation of research skills of future specialists; the growing role of dissertations and alternative opportunities for presenting the results of bachelor's research activities in Great Britain); theoretical generalization (for the formulation of author's conclusions). Understanding the levels of student participation in research activities, as well as four approaches to the organization and implementation of an educational program, allows educators to plan work with students, support students in their development in research activities from the moment of admission to a higher education institution to the completion of bachelor studies and the preparation of dissertation research. Dissertations are an example of a wider set of activities in which students are producers of knowledge and not just consumers.

INTEGRATION OF EDUCATIONAL AND SCIENTIFIC RESEARCH ACTIVITIES IN THE PROCESS OF FORMING THE COMPETITIVENESS OF FUTURE TEACHERS

INTEGRATION OF EDUCATIONAL AND SCIENTIFIC RESEARCH ACTIVITIES IN THE PROCESS OF FORMING THE COMPETITIVENESS OF FUTURE TEACHERS

Analysing hindrances to digital disruption with a focus on cleaner cloud manufacturing

PurposeThis study aims to identify and analyse critical barriers to cloud manufacturing (CM) adoption for achieving sustainability amongst manufacturing micro, small and medium-sized enterprises (MSMEs) in an emerging economy.Design/methodology/approachInitially, through a literature survey and expert inputs, this study identified and finalized 21 critical barriers to CM adoption, which were further analysed by employing a hybrid multiple criteria decision-making (MCDM) approach. In this approach, the best–worst method (BWM) was used to rank the identified barriers. However, to analyse the interrelation amongst these barriers and classify them into the cause-effect group, the decision-making trial and evaluation laboratory (DEMATEL) method was employed. Furthermore, the study recommended various strategies that can help overcome high-priority barriers and enhance CM adoption within firms.FindingsThe results of the study show that organizational, legal and economic barriers are the high-priority barriers that need to be addressed to enhance CM adoption.Practical implicationsThe findings of the study will help managers and decision-makers in manufacturing MSMEs develop effective strategies and policies to enhance CM adoption.Originality/valueNotably, this investigation is one of the preliminary research activities to explore the sustainability aspect of CM adoption amongst MSMEs in an emerging economy.

Some Positive Trends in the Development of University Science in Russia at the Present Time

The development of university science is one of the state policy priorities in Russia today. To determine this process prospects, it is important to identify positive trends and best practices of leading Russian universities scientific activity. For this purpose, the article considers the organizational features and sources of university science funding, analyzes the main indicators of research performance and practices of research policy implementation, summarizes the scientific achievements of leading Russian universities. The article uses the methods of universities monitoring activities statistical analysis and substantive analysis of information about the universities` scientific activities posted in open sources. The conclusions are drawn about the formation in Russia leading universities group with a stable priority of research activities, the core of which is formed by leading technical sectoral universities and regional polytechnic universities, the practices of science organization and the main scientific achievements of which can significantly influence the further development of domestic university science, as well as the world scientific knowledge expansion and Russian society socio-economic development issues solution.

American Association of Heart failure nurses’ knowledge, barriers and facilitators in conducting research

BackgroundTo provide high-quality patient care, heart failure (HF) nurses must comprehend/use best evidence; however, HF nurses’ ability to do so are unknown. ObjectivesTo describe HF nurses’ research interest/involvement, confidence, facilitators/motivators, and barriers to lead/collaborate in research studies. MethodsA descriptive design with convenience sampling and online data collection (Qualtrics) were used with American Association of HF Nurses members. Recruited/included nurses (n = 145) needed to be of any educational level and currently practicing in any practice setting in the United States. A 30-item, adapted instrument assessed research interest (one-question), involvement (two-questions), confidence (two-questions), facilitators (one-question), motivators (three-questions), and barriers (21-questions). ResultsSubjects (n = 145) were Caucasian (n = 124, 86.1 %) females (n = 137, 96.5 %) with an average age of 52.5 ± 10.38 years and 26.90±12.06 years of nursing experience. Nurses were interested in conducting nursing research (7.78/10±2.37) but involvement was low. Most frequently (n = 73, 50.3 %) nurses served as principal/co-investigators. Confidence with research participation was moderate (70.28/100±26.92) and in their ability to understand/apply research findings were low (21.68/100±80.07). The most frequently reported facilitator was the ability to control their own schedule/work (n = 30, 20.7 %) and the strongest motivator (n = 107, 73.8 %) was the perception presenting nursing research/EBP impacts HF care. The greatest reported barrier was the authority to seek research funding (2.39/5 ± 1.14). Nursing experience (p=.034), interest in participating in nursing research (p=.01), and how much presenting nursing research/EBP impacted one's performance review (p<.001) added to the prediction (R2=0.499, p<.001). ConclusionsThe gained knowledge may promote development of innovative programs and educational opportunities to increase HF nurses’ research activities.

Bibliometric Analysis of Scientific Publications on Communicative Behavior Problems

Purpose of research. The purpose of the study is to analyze the dynamics of the publication activity of scientific research in the field of studying communicative behavior. Communicative behavior is an object with an interdisciplinary research status. It falls into the area of research interest of various scientific fields. A bibliometric analysis of publication activity was carried out in connection with solving several tasks: to find out areas of knowledge in which the greatest publication activity is concentrated, to study the methods that are used in various fields of communicative behavior analysis, to identify organizations that are included in this research search.Methods. The study was conducted in two scientific electronic databases: the Russian Scientific Electronic Library Elibrary.ru and the international open platform for researchers and scientific organizations Lens. The bibliometric analysis was used as the research method. It involves the quantification of documentary information flows and it is based on quantitative research indicators reflecting the state of science as a whole or its individual branches.Results. As a result of the bibliometric analysis of publication activity on the problems of scientific research in the field of communicative behavior, communicative behavior in the digital environment and communicative behavior in social networks, a significant increase in publication activity was revealed in both international and Russian information databases over the past 10 years (2013 - 2023). It is also noted that the predominant number of publications on the issues studied is concentrated in the field of psychology. However, we can trace a shift in the focus of foreign research on communicative behavior towards digitalization in information technology, and Russian research towards the field of digital technologies in the educational environment.Conclusion. The results obtained indicate the high relevance, as well as the scientific and practical significance of the research topic on the problems of communicative behavior in general, as well as communicative behavior in the digital environment and social networks, in particular.

ПОДХОДЫ ФОРМИРОВАНИЯ МОТИВАЦИИ К ВЕДЕНИЮ ЗОЖ И ПРОВЕДЕНИЮ ПРОФИЛАКТИЧЕСКИХ МЕРОПРИЯТИЙ ПО УКРЕПЛЕНИЮ ЗДОРОВЬЯ У СТУДЕНТОВ МЕДИЦИНСКИХ УНИВЕРСИТЕТОВ

The priority direction of educational policy within the framework of the Priority 2030 academic strategic leadership program is to provide the country's healthcare with qualified and motivated medical personnel, in connection with which the requirements for clinical knowledge and skills, as well as for the skills of a modern doctor, are growing. Research, innovation and project activities become mandatory elements of educational programs, which are implemented through an individual educational trajectory to train specialists who meet a high standard of competencies. One of the directions of the individual educational trajectory is the creation of additional educational programs that expand the opportunities for students to obtain additional competencies. Purpose. On the basis of a sociological survey, to study students' satisfaction with the additional educational program aimed at the formation of professional competencies for training doctors to perform new labor functions in the formation of preventive programs, maintaining a healthy lifestyle and giving up bad habits. Materials and methods. The study includes the development of an additional professional program "Strengthening Public Health" using digital technologies in the field of preserving and strengthening public health, for the training of health professionals. Based on the results of the course of the additional professional program, a sociological survey was conducted in an online format through the Google Forms resource. A link to the survey was sent via email and WhatsApp messenger. Results. The data obtained in the course of the study allow us to see the problem of motivation of students who adhere or do not adhere to a healthy lifestyle and to develop measures aimed at attracting medical university students to physical education, sports and the formation of a healthy lifestyle. Conclusion. The formation of motivation for a healthy lifestyle among students of medical universities is one of the most significant areas of professional training of medical specialists.

Machine learning based DNA melt curve profiling enables automated novel genotype detection

Surveillance for genetic variation of microbial pathogens, both within and among species, plays an important role in informing research, diagnostic, prevention, and treatment activities for disease control. However, large-scale systematic screening for novel genotypes remains challenging in part due to technological limitations. Towards addressing this challenge, we present an advancement in universal microbial high resolution melting (HRM) analysis that is capable of accomplishing both known genotype identification and novel genotype detection. Specifically, this novel surveillance functionality is achieved through time-series modeling of sequence-defined HRM curves, which is uniquely enabled by the large-scale melt curve datasets generated using our high-throughput digital HRM platform. Taking the detection of bacterial genotypes as a model application, we demonstrate that our algorithms accomplish an overall classification accuracy over 99.7% and perform novelty detection with a sensitivity of 0.96, specificity of 0.96 and Youden index of 0.92. Since HRM-based DNA profiling is an inexpensive and rapid technique, our results add support for the feasibility of its use in surveillance applications.

Trend of pharmaceuticals 3D printing in the Middle East and North Africa (MENA) region: An overview, regulatory perspective and future outlook

The traditional method of producing medicine using the “one-size fits all” model is becoming a major issue for pharmaceutical manufacturers due to its inability to produce customizable medicines for individuals’ needs. Three-dimensional (3D) printing is a new disruptive technology that offers many benefits to the pharmaceutical industry by revolutionizing the way pharmaceuticals are developed and manufactured. 3D printing technology enables the on-demand production of personalized medicine with tailored dosage, shape and release characteristics. Despite the lack of clear regulatory guidance, there is substantial interest in adopting 3D printing technology in the large-scale manufacturing of medicine. This review aims to evaluate the research efforts of 3D printing technology in the Middle East and North Africa (MENA) region, with a particular emphasis on pharmaceutical research and development. Our analysis indicates an upsurge in the overall research activity of 3D printing technology but there is limited progress in pharmaceuticals research and development. While the MENA region still lags, there is evidence of the regional interest in expanding the 3D printing technology applications in different sectors including pharmaceuticals. 3D printing holds great promise for pharmaceutical development within the MENA region and its advancement will require a strong collaboration between academic researchers and industry partners in parallel with drafting detailed guidelines from regulatory authorities.

The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure

PurposeThis study aims to examine whether auditors who specialize in research and development (R&D) activities help reduce managers’ opportunistic adjustment of R&D expenditure for real earnings management (REM).Design/methodology/approachUsing a sample of US firms during the 2001–2017 period, the authors identify auditors’ R&D specialization as their prior experience of auditing R&D expenses spent by each client’s peers. The authors measure R&D-based REM as the negative deviation from the predicted level of R&D expenditure.FindingsThe authors find that clients of R&D specialist auditors are less likely to engage in REM through a discretionary reduction of R&D expenditure. This effect is more pronounced when clients face higher competition, have larger investment opportunities and entail higher audit risks.Practical implicationsThis study shows that auditors’ specialized knowledge can facilitate stronger monitoring of clients’ real decisions, providing implications for auditors’ knowledge acquisition and transfer in specific types of transactions.Originality/valueThis study contributes to the literature by documenting the governance role played by R&D specialist auditors in clients’ real economic decisions. Moreover, the study identifies R&D as a distinct area of auditor specialization.