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Factors Affecting External Audit Quality In Malaysia 影响马来西亚外部审计质量的因素
Loh Wan Qi, Ooi Jing Wen, R. K. Nair
The aims of this study are to understand the importance of audit quality and determine potential factors that might affect the external audit quality and also to highlight its importance of maintaining the external audit quality in Malaysia. This work will examine the effect of size of audit firm, audit tenure and industry specialization on external audit quality in Malaysia.This work was done based on quantitative research approach. In this study, a survey questionnaire is used as a purpose of obtaining data from respondents. The online questionnaires was distributed to fifty auditing firms in Malaysia which has been chosen randomly. SPSS software was used for the data analysis and data were analyzed in terms of Pearson Correlation Analysis and Multiple Regression. The result showed that there is weak positive relationship between the size of audit firm, audit tenure and industry specialization on external audit quality in Malaysia.The size of audit firm has a positive relationship with external audit quality as the correlation coefficient (r) obtained is 0.366. the correlation coefficient, r value of 0.383 indicates a weak positive relationship between audit tenure and external audit quality in Malaysia. The industry specialization has a direct influence on the external audit quality because the correlation coefficient (r) obtained from Pearson correlation analysis is 0.772.
本研究的目的是了解审计质量的重要性,确定可能影响外部审计质量的潜在因素,并强调其在马来西亚保持外部审计质量的重要性。这项工作将检查审计公司的规模,审计任期和行业专业化对马来西亚外部审计质量的影响。本研究采用定量研究方法。在本研究中,使用调查问卷作为从受访者中获取数据的目的。该在线调查问卷是在马来西亚随机抽取的50家审计事务所中发放的。采用SPSS软件进行数据分析,采用Pearson相关分析和多元回归对数据进行分析。结果表明,审计事务所规模、审计任期和行业专业化对马来西亚外部审计质量存在弱正相关关系。审计事务所规模与外部审计质量呈正相关,相关系数(r)为0.366。相关系数r值为0.383,表明马来西亚审计任期与外部审计质量之间存在弱正相关关系。行业专业化对外部审计质量有直接影响,Pearson相关分析得出相关系数r为0.772。
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引用次数: 0
Factors Affect the Audit Quality of External Auditor at Klang Valley 影响巴生谷外部审计师审计质量的因素
Seah Ni Xi, Tong Yee, R. K. Nair
Investors evaluate and make their decisions based on the financial statements of the company, thus they will be always concern about the quality of the external auditor's report. External auditors will express their opinion on the fairness of the financial statements. When there is a high audit quality, it gives a greater assurance of high financial reporting quality to the investor. Higher audit quality gives confidence to investor to make their decision on the financial reporting. However, some investors do not consider that the audit report is helpful in their decision- making process, while other users were of the opinion that the financial statements fail to satisfy their information needs. This indicates that the investors are losing their confidence and reliance on the audit reports. Therefore, this study is done to identify the major factors that will influence the audit quality of external auditor. Based on the past researchers work it was identified corporate governance, size of audit firm and industry specialization are some of the major factors that affect the audit quality. This study is done to confirm the same factors are also applicable to the audit firm in Malaysia. The study was conducted among 30 targeted audit firms in Klang Valley, Malaysia, since most of the audit firms in Malaysia are situated here. Questionnaires were sent out to these firms and the results were analysed using the SPSS tools. The results indicate that factors such as corporate governance, size of audit firm and industry specialization have a positive relationship with the audit quality of external auditor. This research will be beneficial to the external auditor to understand the important of the corporate governance, size of audit firm and industry specialization when comes to the quality and reliability of the financial information by the users as well as enhance the credibility of the organizations.
投资者根据公司的财务报表进行评估和决策,因此他们会一直关注外部审计师报告的质量。外部审计人员将对财务报表的公平性发表意见。当审计质量高的时候,就给投资者提供了较高的财务报告质量保证。较高的审计质量使投资者有信心对财务报告作出决定。然而,一些投资者认为审计报告对他们的决策过程没有帮助,而其他使用者认为财务报表不能满足他们的信息需求。这表明投资者正在失去对审计报告的信心和依赖。因此,本研究旨在找出影响外部审计师审计质量的主要因素。在以往研究的基础上,确定了公司治理、审计事务所规模和行业专业化是影响审计质量的主要因素。这项研究是为了确认同样的因素也适用于马来西亚的审计公司。这项研究是在马来西亚巴生谷的30家目标审计公司中进行的,因为马来西亚的大多数审计公司都位于这里。问卷被发送到这些公司和结果分析使用SPSS工具。结果表明,公司治理、审计事务所规模和行业专业化等因素与外部审计师的审计质量呈正相关。本研究将有助于外部审计师了解公司治理、审计事务所规模和行业专业化对财务信息使用者的质量和可靠性的重要性,并提高组织的可信度。
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引用次数: 0
Keystroke Dynamics in Mobile Platform 移动平台中的击键动力学
V. Ponnusamy, Wong Choon Hong, Aun Yichiet, R. Annur, G. Lee
Recently popularity in current digital devices with touch sense system such as smartphones, iPad, iPod, Nintendo DS, Automated Teller Machine (ATM), Windows 10 devices and etc. Smartphone is the one of main communication device in current global because it is portable with-it size and ease to carry. Other than that, it has numerous features combine into one device. User can do their transaction through online banking with their phone for online shopping, fund transfer, pay bills and view current balance using smartphone. A smartphone is become most important device in daily life so the smartphone security is an important issue. To secure the sensitive data for stored and accessed from, smartphone device has made user authentication become an importance major issue. Most of the smartphone devices using traditional way such as setting pin and password. Pin is using 4 random numerical number 1 to 9 while Password using 4 to 32 numerical number 1 to 9. A different security lock in smartphone is pattern lock while user can draw different pattern into the 9 dots to lock the phone. While for current security using biometric fingerprint security for unlock phone. It was dominant to analyze users' daily behaviors and evolve mobile phones into truly intelligent personal devices to secure users. While making the device truly intelligent should implement machine learning with biometric together and let the device learn and predict future. However, keystroke dynamics is the one of the behavior biometric that can implement with machine learning to create continuously authentication to track the owner of the devices.
最近在智能手机,iPad, iPod,任天堂DS,自动柜员机(ATM), Windows 10设备等当前数字设备中流行的触摸感应系统。智能手机是当今全球主要的通信设备之一,因为它体积小,携带方便。除此之外,它还将许多功能整合到一个设备中。用户可以通过手机进行网上银行交易,通过智能手机进行网上购物、资金转账、支付账单和查看当前余额。智能手机已经成为人们日常生活中最重要的设备,因此智能手机的安全是一个重要的问题。为了保护存储和访问的敏感数据,智能手机设备使用户认证成为一个重要的主要问题。大多数智能手机设备使用传统的方式,如设置pin和密码。引脚使用4个随机数字1到9,而密码使用4到32个数字1到9。智能手机的另一种安全锁是图案锁,用户可以在9个点上画不同的图案来锁定手机。而对于目前的安全使用生物识别指纹安全解锁手机。分析用户的日常行为,将手机发展成为真正智能的个人设备,以保障用户的安全。让设备真正智能化的同时,应该把机器学习和生物识别技术结合起来,让设备学习和预测未来。然而,击键动力学是一种可以通过机器学习实现的行为生物识别技术,可以创建连续的身份验证来跟踪设备的所有者。
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引用次数: 0
Does Neo-Schumpeterian economics matter?: An analysis of information and communication technology and international trade in ASEAN-5 新熊彼特经济学重要吗?:东盟五国信息和通讯技术与国际贸易的分析
H. Lee, S. Lee, W. Har, C. W. Low
In an innovative economy, technology change is the heart of economic growth. Trade is central to economic growth that creates a global trading system that is more open and reliable for all. The diffusion of information and communication technologies (ICT) has made the process of trading become faster and cheaper. ICT has intensely influenced the global economy and its usage has been connected to marketplace transformation and more robust international trade.The rise of technology intensity around the globe has increased competition for trade in the ASEAN-5 economies. Do ICT facilitate the exchange of products and services between individuals, businesses and groups to enhance the trade in ASEAN-5? The objective of this study is to examine the impacts of broadband, internet, telephone and mobile use on trade flows in ASEAN-5 using panel regression models for year 2000-2018. The findings suggest that broadband, telephone and mobile use serve as complementary roles to the internet usage to enhance trade activities.The study also shows that the dominant technology driver isinternet. This study demonstrates that Neo-Schumpeterian Economics is important to explain technology as an important element determining the characteristics of international trade flows and growth in ASEAN-5. To improve the trade activities in ASEAN-5, encouragement on ICT use across individuals, firms and public administrations should be supported to stimulate international trade.
在创新型经济中,技术变革是经济增长的核心。贸易是经济增长的核心,它创造了一个对所有人都更加开放和可靠的全球贸易体系。信息和通信技术(ICT)的扩散使交易过程变得更快、更便宜。信息和通信技术对全球经济产生了强烈影响,其使用与市场转型和更强劲的国际贸易有关。全球技术强度的上升加剧了东盟五国经济体之间的贸易竞争。资讯及通讯科技有否促进个人、企业和团体之间的产品和服务交流,以促进东盟五国的贸易?本研究的目的是利用2000-2018年的面板回归模型,研究宽带、互联网、电话和移动使用对东盟五国贸易流量的影响。研究结果表明,宽带、电话和移动设备的使用可以作为互联网使用的补充作用,以促进贸易活动。该研究还表明,主要的技术驱动因素是互联网。本研究表明,新熊彼特经济学对于解释技术作为决定东盟五国国际贸易流动和增长特征的重要因素具有重要意义。为改善东盟五国的贸易活动,应支持鼓励个人、企业和公共行政部门使用信息通信技术,以刺激国际贸易。
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引用次数: 0
Factors Influencing Life Insurance Consumption In Malaysia 影响马来西亚寿险消费的因素
Loon Ann Chi, Tee Kien Hui, Marcia Edna Santhanarajan
Insurance plays an important role in the risk management of one's life and financial portfolio. The main purpose of this study is to determine the factors influencing life insurance consumption in Malaysia. The relationship between the level of income, level of education, perception of life insurance benefits, medical expense risk and life insurance consumption in Malaysia was analyzed. there are two theories being used in this study which are life-cycle hypothesis (LCH) and consumer perception theory. This study utilized a quantitative research approach. Questionnaire was randomly distributed to 200 current taxpayers in Malaysia from various occupational backgrounds and restricting to Klang Valley area.Data was analyzed using SPSS software. Results showed that It was found that all independent variables (level of income, level of education, perception of life insurance benefits, and medical expense risk) have positive relationship with the dependent variable (life insurance consumption in Malaysia).
保险在个人生活和财务组合的风险管理中起着重要作用。本研究的主要目的是确定影响马来西亚寿险消费的因素。分析了马来西亚的收入水平、教育水平、对人寿保险福利的认识、医疗费用风险和人寿保险消费之间的关系。在本研究中使用了两种理论,即生命周期假说和消费者感知理论。本研究采用定量研究方法。问卷随机发放至马来西亚200名不同职业背景的在职纳税人,仅限于巴生谷地区。数据分析采用SPSS软件。结果发现,所有自变量(收入水平、教育水平、人寿保险福利认知和医疗费用风险)与因变量(马来西亚人寿保险消费)呈正相关。
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引用次数: 2
Evolution Analysis of Foreign Trade Network Structructure Based on Complex Network SNA 基于复杂网络 SNA 的外贸网络结构演变分析
M. Mao, Xi Cheng
Since the 21st century, international trade has developed rapidly, and the complicated trade relations among countries have formed a trade network. We use (SNA), which is based on topology, to analyze the characteristics and influencing factors of China's position evolution in the global service trade network by calculating network density, degree centrality, network diameter, clustering coefficient and other network indicators. It is helpful to correctly understand the gap of influence between China and other countries in global service trade, and to clarify the direction for the development of China's service trade in the future. Based on the World Bank Service Trade Database of 180 countries in 2005, 2009 and2015, this paper constructs a global service trade network model, and studies the influencing factors of the position change of countries in global service trade network. It is found that China's foreign trade network is stable, but itscondensed subgroup is gradually transferred from the core position to the semi-core position under the influence of the financial crisis. China's service trade flow is large, but the trade relationship is insufficient. The relationship between countries in service trade and trade volume choice is negatively correlated with the geographical distance between countries and adjacent areas of land. They are also members of WTO, and there is a significant positive correlation amongregional service trade agreements.
21 世纪以来,国际贸易迅猛发展,各国之间错综复杂的贸易关系形成了贸易网络。我们运用以拓扑学为基础的(SNA),通过计算网络密度、度中心性、网络直径、聚类系数等网络指标,分析中国在全球服务贸易网络中的地位演变特征和影响因素。这有助于正确认识中国与其他国家在全球服务贸易中的影响力差距,明确未来中国服务贸易的发展方向。本文基于世界银行 2005 年、2009 年和 2015 年 180 个国家的服务贸易数据库,构建了全球服务贸易网络模型,研究了各国在全球服务贸易网络中地位变化的影响因素。研究发现,中国的外贸网络是稳定的,但在金融危机的影响下,中国的外贸网络子群逐渐从核心地位向半核心地位转移。中国服务贸易流量大,但贸易关系不足。国家间服务贸易关系和贸易量选择与国家间地理距离和相邻地区土地呈负相关。同为世贸组织成员,区域服务贸易协定之间存在显著的正相关关系。
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引用次数: 2
Factors Influencing Acounting Students in UCSI University in Choosing Internal Audit as Their Career Options 影响UCSI大学会计专业学生选择内部审计职业的因素分析
T. Y. Shan, W. J. Rou, R. K. Nair
Career path is one of the important aspects of a student's life since it determines their future upon completing their studies. However, many students face dilemma in deciding their career due to many factors. Thus, this research intend to find out which is/are the factor/s that influence accounting students in UCSI University in choosing internal audit as their career options. This study was conducted among 198 respondents by using survey questionnaire. The primary data collected is being processed and analysed using the SPSS system. The tests carried out in SPSS were reliability test, Karl Pearson's Coefficient of correlation, multiple regression analysis and ANOVA. From the result of this study, it was found that only one factor, namely personal interest, had a strong relationship with dependent variable (internal audit). While another two independent variables (parental and peer influence and management training ground) had a weak relationship in choosing internal audit as career option.
职业道路是学生生活的重要方面之一,因为它决定了他们完成学业后的未来。然而,由于许多因素,许多学生在选择职业时面临困境。因此,本研究旨在找出哪些是影响UCSI大学会计专业学生选择内部审计作为职业选择的因素。本研究采用问卷调查法对198名受访者进行调查。收集的原始数据正在使用SPSS系统进行处理和分析。在SPSS中进行了信度检验、Karl Pearson相关系数、多元回归分析和方差分析。从本研究的结果来看,只有一个因素,即个人利益,与因变量(内部审计)有很强的关系。而另外两个自变量(父母和同伴的影响和管理培训背景)在选择内部审计作为职业选择时关系较弱。
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引用次数: 0
Smart Travel Itinerary Planning Application using Held-Karp Algorithm and Balanced Clustering Approach 基于hold - karp算法和平衡聚类方法的智能旅游行程规划应用
Septia Rani, Yoga Agung Kurnia, S. N. Huda, Sarah Ayu Safitri Ekamas
In this paper, a mobile application that could assist tourists in arranging travel itineraries has been developed. In the case of making an itinerary, often tourists have been determined the tourist destinations they want to visit, but they confused in determining the order of efficient visits. Balanced clustering is an approach to classify tourist destinations based on the proximity of their location, which gives the results of a cluster whose cardinality between members of the cluster is balanced. Furthermore, each cluster group from the results of this clustering will be seen as a case of the Traveling Salesman Problem (TSP), which we need to find the most efficient sequence of visits in each cluster that contains a list of tourist destinations. The algorithm used for the completion of the TSP is the Held-Karp algorithm. From the running time measurement test, it is obtained that the Held-Karp algorithm solves the problem of finding the TSP route faster than using the Brute Force approach. In addition, the implementation of balanced clustering using the Hungarian algorithm can make the number of tourist destinations to be visited in each day become balance.
本文开发了一款可以帮助游客安排旅游行程的移动应用程序。在制定旅游行程时,游客往往已经确定了他们想要参观的旅游目的地,但他们在确定有效参观的顺序时感到困惑。平衡聚类是一种基于旅游目的地位置接近度对其进行分类的方法,它给出了集群成员间基数平衡的聚类结果。此外,该聚类结果中的每个聚类组将被视为旅行推销员问题(TSP)的一个例子,我们需要在包含旅游目的地列表的每个聚类中找到最有效的访问顺序。TSP补全使用的算法是Held-Karp算法。从运行时间测量测试中可以看出,Held-Karp算法比Brute Force方法更快地解决了TSP路由的查找问题。此外,使用匈牙利算法实现平衡聚类,可以使每天要访问的旅游目的地数量达到平衡。
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引用次数: 3
Research on Speech Quality Evaluation Method Based on Deep Neural Network 基于深度神经网络的语音质量评价方法研究
Teng Haikun, W. Shiying, Li Lunbin
With the continuous development of artificial intelligence research and high-performance computers, deep learning and related theories, neural networks have become mainstream acoustic models. This article starts with the overall framework and basic principles of speech recognition, and studies the language recognition system under deep neural network. Through deep neural network, it can better deal with the large amount of Chinese data processing process, reduce model complexity, and improve the accuracy of Chinese speech recognition rate. For this reason, this paper uses the deep neural network-based Chinese speech recognition system as the research object to study the speech quality after recognition. The results verify that the deep neural network language model has a better recognition accuracy.
随着人工智能研究和高性能计算机、深度学习及相关理论的不断发展,神经网络已成为主流声学模型。本文从语音识别的总体框架和基本原理入手,研究了深度神经网络下的语言识别系统。通过深度神经网络,可以更好地处理大量的中文数据处理过程,降低模型复杂度,提高中文语音识别率的准确率。为此,本文以基于深度神经网络的汉语语音识别系统为研究对象,研究识别后的语音质量。结果表明,深度神经网络语言模型具有较好的识别精度。
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引用次数: 0
A Systematic Review on Big Data Analytics Frameworks for Higher Education - Tools and Algorithms 高等教育大数据分析框架的系统综述——工具和算法
David Otoo-Arthur, Terence L van Zyl
The development of Big Data applications in education has drawn much attention in the last few years due to the enormous benefits it brings to improving teaching and learning. The integration of these Big Data applications in education generates massive data that put new demands to available processing technologies of data and extraction of useful information. Primarily, several higher educational institutions depend on the knowledge mined from these vast volumes of data to optimise the teaching and learning environment. However, Big Data in the higher education context has relied on traditional data techniques and platforms that are less efficient. This paper, therefore, conducts a Systematic Literature Review (SLR) that examines Big Data framework technologies in higher education outlining gaps that need a solution in Big Educational Data Analytics. We achieved this by summarising the current knowledge on the topic and recommend areas where educational institutions could focus on exploring the potential of Big Data Analytics. To this end, we reviewed 55 related articles out of 1543 selected from Six (6) accessible Computer Science databases between the period of 2007 and 2018, focusing on the development of the Big Data framework and its applicability in education for academic purposes. Our results show that very few researchers have tried to address the integrative use of Big Data framework and learning analytics in higher education. The review further suggests that there is an emerging best practice in applying Big Data Analytics to improve teaching and learning. However, this information does not appear to have been thoroughly examined in higher education. Hence, there is the need for a complete investigation to come up with comprehensive Big Data frameworks that build effective learning systems for instructors, learners, course designers and educational administrators.
近年来,大数据在教育领域的应用发展备受关注,因为它给改善教与学带来了巨大的好处。这些大数据应用在教育领域的整合产生了海量数据,对现有的数据处理技术和有用信息的提取提出了新的要求。主要是,一些高等教育机构依靠从这些海量数据中挖掘的知识来优化教学环境。然而,高等教育背景下的大数据依赖于传统的数据技术和平台,效率较低。因此,本文进行了系统文献综述(SLR),研究了高等教育中的大数据框架技术,概述了大教育数据分析中需要解决的差距。我们通过总结当前关于该主题的知识并推荐教育机构可以专注于探索大数据分析潜力的领域来实现这一目标。为此,我们从2007年至2018年期间6个可访问的计算机科学数据库中选出1543篇相关文章,回顾了55篇相关文章,重点关注大数据框架的发展及其在学术教育中的适用性。我们的研究结果表明,很少有研究人员试图解决高等教育中大数据框架和学习分析的综合使用问题。该评论进一步表明,在应用大数据分析来改善教学方面,出现了一种新兴的最佳实践。然而,高等教育似乎并没有对这些信息进行彻底的研究。因此,有必要进行全面的调查,以提出全面的大数据框架,为教师、学习者、课程设计师和教育管理者构建有效的学习系统。
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引用次数: 7
期刊
Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science
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