Forthcoming articles

International Journal of Auditing Technology

International Journal of Auditing Technology (IJAudiT)

These articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Auditing Technology (5 papers in press)

Regular Issues

    by Ivo Pedro Gonzalez Junior, Fabio Madureira Garcia, Karla Souza Caggy Costa Silva, Fernanda Xavier Ferreira, Jaqueline Ribeiro Silva, Wylena Monteiro Chagas 
    Abstract: The constant search for innovations differentiates many companies. This study aims to analyze the possibilities of the new technologies in the physiotherapeutic rehabilitation process. Hypothetically the Kinect as new technology associated with conventional physiotherapy rehabilitation brings positive results. Through the review study, we intend to demonstrate the possibilities of using Kinect in this process, identifying what are the applicability of the use in physiotherapeutic rehabilitation as well as the possible use of multiple tools in the treatment of patients through new technologies. The proposal of this research is based on the need to increase the knowledge needed to maximize results when using a new tool. This study is based on a review study, between 2014 and 2015, in which a query was made to scientific articles selected through search of keywords in several databases. This study indicates the positivity of Kinect as a tool allied to physiotherapy treatment.
    Keywords: Gametherapy; Virtual Reality; Kinect; XBOX; conventional physiotherapy rehabilitation; technological innovations.

  • A risk-based internal audit approach for the public sector: evidence from Greece   Order a copy of this article
    by Yannis Politis 
    Abstract: The roles and responsibilities of internal audit departments have evolved over the years in order to find new ways to add value to organizations. Their role has widened from the management of financial risks to the risk management of everything. However, very few academic papers have been developed addressing risk-based internal auditing, especially in the public sector. This paper presents a risk-based approach to conduct internal audits in the public sector based on the new roles and objectives of the internal audit function and the experience gained with the reform of Greek public administration. The proposed approach has been implemented in a Greek Local Authority and the empirical study presented can serve as an example for public, and not only, organizations in order to conduct risk-based audits in a structured way
    Keywords: Internal auditing; Risk management; Public administration; Local Authorities; Greece.

  • The extension of the modified Jones model with control variables: Empirical findings from the Brazilian Capital Market   Order a copy of this article
    by Eduardo Flores, Joelson De Oliveira Sampaio 
    Abstract: The development of accruals models in earnings managements allowed several studies in this area. However, reviews regarding these approaches revealed their weakness related to the control of the sample diversity. In this context, the primary purpose of this study was to analyze how the inclusion of control variables proposed in the literature could improve the robustness of the modified Jones model in the Brazilian stock markets. To identify the most prominent control variables, we reviewed 84 manuscripts, which indicated us the six common control variables employed in accruals models with this purpose: ROA (Return on Assets), Book to Market (BTM), Industry, Financial Leverage, Size, and Timeliness. From this review, we tested the controls in a panel-data with a sample of 8,600 firm-observations collected from the Brazilian public companies on a quarterly frequency between 1999 and 2009. We selected the Brazilian capital market due to its concentration on a few public companies that composed this market. It is important to mention that we did not include years after 2009 due to the Brazilian IFRS adoption. Our results indicate that ROA, BTM, Market Segment and Timeliness were statistically significant, showing an increase in the robustness of findings. Other variables did not present significance.
    Keywords: Earnings Management; Accruals Models; Control Variables; Brazilian Capital Market.

  • The Digitization of Healthcare in a Developing Country - The Case of ICT Institutionalisation in a Private Hospital   Order a copy of this article
    by Richard Boateng, Eric Ansong 
    Abstract: Studies looking at Information Communication Technology (ICT) implementations in hospitals have been conducted at the large-scale levels national and regional levels in the health sector. Calls have been made to look at the implementation of ICT at the small-scale level which involves technologies with low cost of adoption or in resource-poor regions. Hence, this study enquires into the opportunities and the challenges involved in the implementation of ICT in a private hospital in a developing economy given the low rate of ICT acceptance and adoption especially in the health sector. A descriptive case study strategy was therefore adopted where data was collected from a private hospital through interviews, artefact and document observation. It was discovered that the Hospital Management and Administration System (HAMS) has been introduced. In addition, the study identified some challenges which included; the absence of a policy to guide the implementation of ICT in the hospital, poor network connectivity, lack of proper orientation and training for the users of the e-health systems and others. Lessons and recommendations for overcoming the challenges in the implementation of ICT in the hospital are discussed. The findings and lessons add to the existing knowledge bank of ICT adoption and implementation in the health sector specifically by a private hospital in a developing economy. Concerning policy, this research is beneficial to government agencies responsible for the health sector by giving them a practical view of the challenges involved in ICT adoption and how best they can leverage them.
    Keywords: Digitization; Hospital Management and Administration System; Developing economy; Health Information Systems; Technology Institutionalisation.

  • A multidimensional analysis of corporate governance and hospitality environment in the private Brazilian hospital sector.   Order a copy of this article
    by Cristiane Schwach, Sonia Assis, Lara Motta, Cesar Biancolino 
    Abstract: This study evaluated the corporate governance practices of hospitals affiliated with the National Association of Private Hospitals (NAPH). This was a quantitative study of descriptive nature, which utilized the ex post facto research strategy and employed the multidimensional scaling technique of accounting data, hospitality environment and corporate governance practices gathered from the hospital websites. It was found that hospitals that showed more adherence to corporate governance practices presented the best financial indicators and outlook. Thus, the result showed a positive application of corporate governance practices.
    Keywords: hospitality; services competitiveness; multidimensional analysis; corporate governance; hospital governance; brazilian hospital; hospital sector; financial indicators; multidimensional scaling; health management; ; internal control; finance strategy.