Standards In Europe Research Articles

Mycotoxin hazards in the Kenyan food and feed market - A retrospective study

Mycotoxins are toxic fungal metabolites naturally found in food and feed as contaminants. Animal feed and human food samples (n=1818) from three major Kenyan laboratories were categorized as compliant and non-compliant according to Kenya, America (USA) and Europe (EU) mycotoxin regulatory limits. Quantitative risk assessment of dietary aflatoxin intake in maize, wheat, peanut and dairy products in relation to human hepatocellular carcinoma was carried out employing deterministic approach. Non-compliant samples’ proportions were calculated, and logistic regression and chi-square test used to compare different commodities. Animal feed were least compliant, with 64% and 39% having total aflatoxin (AFT) levels above Kenya and USA standards, respectively. Peanuts were the most non-compliant food, with 61% and 47% samples failing Kenya and USA AFT standards respectively, while wheat was least compliant (84%) according to EU threshold for AFT. Half of baby food sampled had AFT level above Kenya and EU standards. High non-compliance rate with Kenya, USA and EU regulatory thresholds with respect to seven different mycotoxins (summarized as “mycotoxins”), and also AFT and aflatoxin M1 alone in edible materials is reported. Significant non-compliance is reported for compound animal feed, peanuts, wheat, baby food, feed ingredients, herbal healthy drink, maize and fodder feed in that order. High levels of aflatoxin residues in animal feed and human food was also observed. Lifetime human consumption of wheat and maize leads to high additional risk for primary liver cancer, human hepatocellular carcinoma (HCC) associated with dietary aflatoxin, wheat and its products causing the highest disease burden. Subsequent implications and limitations of current food safety standards are discussed. Humans and animals in Kenya appear to be chronically exposed to mycotoxin hazards: this calls for surveillance and risk management. There is urgent need for enhanced and consistent surveillance of the dietary mycotoxin hazards observed in this study employing representative sampling plans. Regulation and future research need to focus on reliable analysis techniques, collection of data on toxicological effects of mycotoxins and food consumption pattern, and regulatory limits accordingly set and compliance enforced to protect vulnerable groups such as paediatric, geriatric and sick members of the society to reduce cancer burden in Kenya. Key words: Mycotoxins, food, feed, risk analysis, human hepatocellular carcinoma, Kenya

Auditing and reporting in Europe: an analysis using country‐level data

PurposeThis paper aims to investigate the determinants of the strength of auditing and reporting standards (SARS) in 41 European countries. It posits that there are a number of country‐level determinants for the SARS and these determinants are grouped into four main categories: legal framework, corporate governance, market and higher education. This study aims to expand the domain of auditing and reporting by using country‐level data than is usually found in the auditing literature.Design/methodology/approachData were accessed from the World Economic Forum (WEF) Report (2009), World Bank Reports on Observation of Standards and Codes (ROSC) and the International Federation of Accountants (IFAC). The ROSC was used to synthesise the status of auditing in the 41 countries, whereas the IFAC report was used to determine the adoption of international standards on auditing. Data on SARS and its determinants were gathered from the WEF Report to empirically examine the validity of the hypotheses. The ranks of SARS were regressed on the ranks of its determinants.FindingsThis paper provides additional empirical evidence on SARS in Europe. It suggests that, in addition to extant literature, judicial independence and efficiency of the legal framework, ethical behaviour of firms, efficacy of corporate boards, strengths of the stock market and extent of staff training in the European countries impact on its SARS.Research limitations/implicationsBecause the ROSC are not available for all the European countries, this study could not comment on the status of auditing for all the 41 countries. Second, had the countries been grouped into developed, emerging and developing, the determinants of SARS could be different.Practical implicationsThis paper emphasises the importance of the efficiency of legal framework, corporate governance and the training of staff to maintain a reasonable SARS.Originality/valueThis study fills the research gap regarding the absence of an empirical cross‐country study on the determinants of the SARS in Europe