Aspect sentiment classification is a fine-grained sentiment classification method, which is used to identify the sentimental polarity of a given aspect word in one sentence. Among the existing aspect-level sentiment classification methods, the deep learning model with the attention mechanism solves the problem of key word recognition in sentiment analysis and achieves good results. However, the effect of sentiment classification is not good in complex sentence structure and informal expression. In the deep learning model of aspect-level sentiment classification, this paper combines internal attention with external attention, and constructs an aspect-level sentiment classification model based on double attention, which consider the internal structure of the text as well as the external attention concerns of people. Experiments were conducted on SemEval2014 and Twitter datasets. Compared with the classical classification methods, the recognition accuracy of the proposed algorithm in this paper was improved by about 1%, and better results were achieved.
{"title":"Aspect Level Sentiment Classification Based on Double Attention Mechanism","authors":"Z. Cui, Zhou Maojie","doi":"10.1145/3377817.3377834","DOIUrl":"https://doi.org/10.1145/3377817.3377834","url":null,"abstract":"Aspect sentiment classification is a fine-grained sentiment classification method, which is used to identify the sentimental polarity of a given aspect word in one sentence. Among the existing aspect-level sentiment classification methods, the deep learning model with the attention mechanism solves the problem of key word recognition in sentiment analysis and achieves good results. However, the effect of sentiment classification is not good in complex sentence structure and informal expression. In the deep learning model of aspect-level sentiment classification, this paper combines internal attention with external attention, and constructs an aspect-level sentiment classification model based on double attention, which consider the internal structure of the text as well as the external attention concerns of people. Experiments were conducted on SemEval2014 and Twitter datasets. Compared with the classical classification methods, the recognition accuracy of the proposed algorithm in this paper was improved by about 1%, and better results were achieved.","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126609470","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
An audit quality is questionable especially after the incident of several corporate scandals due to inefficiency of auditor independence while performing audit in a client's firm. This study aimed to examine the consequences of implementing mandatory auditor rotation on non-listed companies in Malaysia as to identify whether this step can help to reduce self-interest threat and familiarity threat as well as audit failure risk which would compromise auditor independence and subsequently audit quality. The investigation of this study included assessing the relationship between mandatory auditor rotation and audit quality. A total of 116 responses were received from the web-based questionnaires distributed to audit firms in Wilayah Persekutuan Kuala Lumpur and Selangor Darul Ehsan using Google Form, but only 100 sets of questionnaires are employed for data analysis due to incomplete data from the remaining 16 responses. The data collected were subsequently analysed using Pearson's Correlation Coefficient Analysis and Multiple Regression Analysis to examine the relationship between mandatory auditor rotation and audit quality. The findings revealed that there is no significant relationship between self-interest threat and audit quality. However, other variables such as familiarity threat and audit failure risk are significantly and positively related to the audit quality. This research will be able to provide aid to relevant regulators and Malaysian accounting bodies such as Malaysian Institute of Accountants (MIA) for improving audit quality through implementing auditor rotation on non-listed companies.
{"title":"Implementation of Mandatory Auditor Rotation On Audit Quality Among Non-Listed Companies In Malaysia: Auditor's Perspective","authors":"Tang Sing Sing, Phuah Yin Mei, R. K. Nair","doi":"10.1145/3377817.3377829","DOIUrl":"https://doi.org/10.1145/3377817.3377829","url":null,"abstract":"An audit quality is questionable especially after the incident of several corporate scandals due to inefficiency of auditor independence while performing audit in a client's firm. This study aimed to examine the consequences of implementing mandatory auditor rotation on non-listed companies in Malaysia as to identify whether this step can help to reduce self-interest threat and familiarity threat as well as audit failure risk which would compromise auditor independence and subsequently audit quality. The investigation of this study included assessing the relationship between mandatory auditor rotation and audit quality. A total of 116 responses were received from the web-based questionnaires distributed to audit firms in Wilayah Persekutuan Kuala Lumpur and Selangor Darul Ehsan using Google Form, but only 100 sets of questionnaires are employed for data analysis due to incomplete data from the remaining 16 responses. The data collected were subsequently analysed using Pearson's Correlation Coefficient Analysis and Multiple Regression Analysis to examine the relationship between mandatory auditor rotation and audit quality. The findings revealed that there is no significant relationship between self-interest threat and audit quality. However, other variables such as familiarity threat and audit failure risk are significantly and positively related to the audit quality. This research will be able to provide aid to relevant regulators and Malaysian accounting bodies such as Malaysian Institute of Accountants (MIA) for improving audit quality through implementing auditor rotation on non-listed companies.","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128043908","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Under the background of vigorously developing finance in the country, as an important part of Chinese financial market, how to make the development of the stock market stable healthy and safety is one of the important problems of present research. This study selects Shanghai composite index as the research object. Through sorting out relevant theories and literatures, this study using Eviews10.0 software and GARCH model to analyze and research the historical data from 2004 to 2019 and analyze the stable situation of China's stock market. On the basis of a large number of data analysis, the corresponding conclusions can be drawn. By studying the stability of the stock market, we can further understand the internal rules of the stock market and the realization of the function of resource allocation. At the same time, the study of the stability of China's stock market is of far-reaching significance for preventing financial risks and financial regulation, and provides new ideas for better research on the stability of China's stock market.
{"title":"Stability Analysis of Chinese Stock Market Based on GARCH Model","authors":"Xuehang Yu, Ying Zhan","doi":"10.1145/3377817.3377833","DOIUrl":"https://doi.org/10.1145/3377817.3377833","url":null,"abstract":"Under the background of vigorously developing finance in the country, as an important part of Chinese financial market, how to make the development of the stock market stable healthy and safety is one of the important problems of present research. This study selects Shanghai composite index as the research object. Through sorting out relevant theories and literatures, this study using Eviews10.0 software and GARCH model to analyze and research the historical data from 2004 to 2019 and analyze the stable situation of China's stock market. On the basis of a large number of data analysis, the corresponding conclusions can be drawn. By studying the stability of the stock market, we can further understand the internal rules of the stock market and the realization of the function of resource allocation. At the same time, the study of the stability of China's stock market is of far-reaching significance for preventing financial risks and financial regulation, and provides new ideas for better research on the stability of China's stock market.","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124624392","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Micro, Small, and Medium Enterprises (MSMEs) plays an important role in a country's economic growth especially in those developing countries. Nonetheless for this industry to continue grow and sustain, entrepreneurs need to be actively involved in e-marketplace as many consumers now prefer to do online purchases or transactions since it is convenient. Thus, this paper aimed to study the e-marketplace acceptance in terms of performance expectancy and task technology fit by the entrepreneurs in selected provinces of Bali. The questionnaire of this study was distributed among 100 entrepreneurs from Gianyar, Denpasar and Badung. Data from the questionnaire were analyzed using and IBM SPSS software and SmartPLS software. Analysis of the results showed that performance expectancy had positive influence towards the entrepreneurs' intention in adopting e-marketplace with p = 0.010 and t-statistic = 2.617. However, there was no significant impact of task technology fit towards acceptance of e-marketplace by the entrepreneurs with p = 0.234 and t-statistic = 1.197.
{"title":"E-Marketplace Acceptance of MSMEs in Bali Based on Performance Expectancy and Task Technology Fit","authors":"Nyoman Sri Subawa, Caren Angellina Mimaki","doi":"10.1145/3377817.3377838","DOIUrl":"https://doi.org/10.1145/3377817.3377838","url":null,"abstract":"Micro, Small, and Medium Enterprises (MSMEs) plays an important role in a country's economic growth especially in those developing countries. Nonetheless for this industry to continue grow and sustain, entrepreneurs need to be actively involved in e-marketplace as many consumers now prefer to do online purchases or transactions since it is convenient. Thus, this paper aimed to study the e-marketplace acceptance in terms of performance expectancy and task technology fit by the entrepreneurs in selected provinces of Bali. The questionnaire of this study was distributed among 100 entrepreneurs from Gianyar, Denpasar and Badung. Data from the questionnaire were analyzed using and IBM SPSS software and SmartPLS software. Analysis of the results showed that performance expectancy had positive influence towards the entrepreneurs' intention in adopting e-marketplace with p = 0.010 and t-statistic = 2.617. However, there was no significant impact of task technology fit towards acceptance of e-marketplace by the entrepreneurs with p = 0.234 and t-statistic = 1.197.","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130297290","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Learning in higher Vocational Colleges is still dominated by traditional teacher classroom teaching and learning time is not flexible enough to meet the needs of students for English learning. So, We designs and develops a set of mobile English learning software based on Android platform. The software includes local and online query, alarm clock reminder, new word book, learning effect test and so on. It also has the ability to extend the following function, which can provide the support for vocational college students to use scattered time for English learning.
{"title":"The Design and realization of APP for higher Voccational College students English Learning","authors":"Suping Jiang, Biqing Li, Shufeng Guo, Yangming Chen","doi":"10.1145/3377817.3377840","DOIUrl":"https://doi.org/10.1145/3377817.3377840","url":null,"abstract":"Learning in higher Vocational Colleges is still dominated by traditional teacher classroom teaching and learning time is not flexible enough to meet the needs of students for English learning. So, We designs and develops a set of mobile English learning software based on Android platform. The software includes local and online query, alarm clock reminder, new word book, learning effect test and so on. It also has the ability to extend the following function, which can provide the support for vocational college students to use scattered time for English learning.","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123996777","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Nowadays, fraud has been one of the main issues and concern of regulators, auditors, investors, and researchers. The internal audit today plays a vital role to manage the company risk as well as to help the company to decrease the cost, enhance the company's performance to achieve higher stakeholder demands. Auditors play a crucial role in validating and providing assurance. The purpose of this study is to understand the responsibilities of internal auditors in preventing fraud. This study analyzed the relationship between staff training, the effects of continuous monitoring internal control system, protection software and the protection software on fraud prevention in Malaysia listed companies. The authors used the hypothesis and quantitative method to test the relationship between the responsibilities of internal auditors and fraud prevention.The targeted population were internal auditors who are working in the listed companies in Malaysia. Questionnaire was be sent out to 100 listed companies in Malaysia. Data were analysed using SPSS software in term of pearson correlation analysis and multiple regression test. Result of this work showed that there is a relationship between staff training, continuous monitoring internal control system protection software and fraud prevention in Malaysia listed companies.
{"title":"The Responsibility Of Internal Auditors In Preventing Fraud In Malaysia Listed Companies","authors":"Chin Yii Wen, S. L. Ying, R. K. Nair","doi":"10.1145/3377817.3377831","DOIUrl":"https://doi.org/10.1145/3377817.3377831","url":null,"abstract":"Nowadays, fraud has been one of the main issues and concern of regulators, auditors, investors, and researchers. The internal audit today plays a vital role to manage the company risk as well as to help the company to decrease the cost, enhance the company's performance to achieve higher stakeholder demands. Auditors play a crucial role in validating and providing assurance. The purpose of this study is to understand the responsibilities of internal auditors in preventing fraud. This study analyzed the relationship between staff training, the effects of continuous monitoring internal control system, protection software and the protection software on fraud prevention in Malaysia listed companies. The authors used the hypothesis and quantitative method to test the relationship between the responsibilities of internal auditors and fraud prevention.The targeted population were internal auditors who are working in the listed companies in Malaysia. Questionnaire was be sent out to 100 listed companies in Malaysia. Data were analysed using SPSS software in term of pearson correlation analysis and multiple regression test. Result of this work showed that there is a relationship between staff training, continuous monitoring internal control system protection software and fraud prevention in Malaysia listed companies.","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114973654","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Indonesian government developed a benchmark used to quantify the development of democracy in Indonesia, which is called as the Indonesian Democracy Index (IDI). IDI reflects aspects that include Civil Liberty, Political Rights, and Institution of Democracy. Over the past 10 years, the development of IDI in the Special Region of Yogyakarta has fluctuated. This paper tried to predict the value of IDI in Yogyakarta Province, using IDI of Yogyakarta Province data for the past 10 years available from Indonesian Central Statistics Agency by exponential smoothing method. 9 variations of smoothing parameter a are used in this paper, from a value of 0.1 until 0.9, increased by 0.1. The models are evaluated in terms of robustness using Root Mean Square Error (RMSE) and accuracy using Mean Average Percentage Error (MAPE). The smallest RMSE and MAPE values is obtain from a model with α = 0.9, with RMSE = 4.445859453 and MAPE = 4.11%, while the worst model indicated with the highest RMSE and MAPE values used alpha = 0.1.
{"title":"Predicting Indonesian Democracy Index in Yogyakarta Province as Time Series Data using Exponential Smoothing","authors":"S. N. Huda","doi":"10.1145/3377817.3377844","DOIUrl":"https://doi.org/10.1145/3377817.3377844","url":null,"abstract":"Indonesian government developed a benchmark used to quantify the development of democracy in Indonesia, which is called as the Indonesian Democracy Index (IDI). IDI reflects aspects that include Civil Liberty, Political Rights, and Institution of Democracy. Over the past 10 years, the development of IDI in the Special Region of Yogyakarta has fluctuated. This paper tried to predict the value of IDI in Yogyakarta Province, using IDI of Yogyakarta Province data for the past 10 years available from Indonesian Central Statistics Agency by exponential smoothing method. 9 variations of smoothing parameter a are used in this paper, from a value of 0.1 until 0.9, increased by 0.1. The models are evaluated in terms of robustness using Root Mean Square Error (RMSE) and accuracy using Mean Average Percentage Error (MAPE). The smallest RMSE and MAPE values is obtain from a model with α = 0.9, with RMSE = 4.445859453 and MAPE = 4.11%, while the worst model indicated with the highest RMSE and MAPE values used alpha = 0.1.","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122771741","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In the world today, undoubtedly e-commerce has proven to be beneficial and convenient to both merchants (seller) and consumers (buyer) particularly with various e-marketplace platforms such as Lazada, Shoppe, e-bay and many more. However, not many entrepreneurs took up the opportunity and ventured into e-marketplace. This scenario is more noticeable among the MSMEs entrepreneurs in developing countries. Hence, this study aimed to fill the gap and provide richer insights in technology acceptance from the user, environment, technology, and organizational side by applying the Technological, Organizational, and Environmental (TOE) framework model. This research was conducted in three regencies of Bali (Denpasar, Badung and Gianyar) by distributing five-point Likert scale questionnaires to 100 entrepreneurs (who meet the criteria). The developed hypotheses testing analysis was based on Partial Least Square Structural Equation Model (PLS-SEM) and was conducted using SmartPLS 3.0. Findings obtained revealed that organizational (p = 0.042, and t-statistics = 2.062) and environmental factors (p = 0.011 and t-statistics = 2.587) had positive significance towards behavioral intention (BI) in accepting e-marketplace.
{"title":"An Empirical Study of E-Marketplace Acceptance by MSMEs in Bali using TOE Model","authors":"Nyoman Sri Subawa, Caren Angellina Mimaki","doi":"10.1145/3377817.3377837","DOIUrl":"https://doi.org/10.1145/3377817.3377837","url":null,"abstract":"In the world today, undoubtedly e-commerce has proven to be beneficial and convenient to both merchants (seller) and consumers (buyer) particularly with various e-marketplace platforms such as Lazada, Shoppe, e-bay and many more. However, not many entrepreneurs took up the opportunity and ventured into e-marketplace. This scenario is more noticeable among the MSMEs entrepreneurs in developing countries. Hence, this study aimed to fill the gap and provide richer insights in technology acceptance from the user, environment, technology, and organizational side by applying the Technological, Organizational, and Environmental (TOE) framework model. This research was conducted in three regencies of Bali (Denpasar, Badung and Gianyar) by distributing five-point Likert scale questionnaires to 100 entrepreneurs (who meet the criteria). The developed hypotheses testing analysis was based on Partial Least Square Structural Equation Model (PLS-SEM) and was conducted using SmartPLS 3.0. Findings obtained revealed that organizational (p = 0.042, and t-statistics = 2.062) and environmental factors (p = 0.011 and t-statistics = 2.587) had positive significance towards behavioral intention (BI) in accepting e-marketplace.","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"168 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124699444","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In this paper, the aims is to describe the effectiveness of audit committee, and also to identify the importance of audit committee required by Malaysian Code on Corporate Governance (MCCG). The objective of the research reports is to examine the impact of three selected independent variables (audit committee's experience and expertise, role of audit committee, and size of audit committee) on the audit committee's effectiveness. Thorough the research, questionnaires were distributed to 50 listed companies in Bursa Malaysia. Along these lines, just 100 arrangements of polls are utilized for information investigation because of exceptions and incompletes of study. The information gathered from respondents were broke down by applying in the Pearson Correlation and Multiple Regression Analysis. The discoveries demonstrated that all the three autonomous factors have critical association with ward variable. This study showed a positive result for all three independent variables, so which is mean that the importance of audit committee's existence in relation to the credibility and transparency of financial statement. Nevertheless, further investigation and research on factors that may influence the audit committee's effectiveness should be conducted other than the audit committee's experience and expertise, role of audit committee and size of audit committee.
{"title":"Factors That Influence the Audit Committee's Effectiveness In Malaysia Listed Companies","authors":"Li Ting, Tey Yong Xin, R. K. Nair","doi":"10.1145/3377817.3377827","DOIUrl":"https://doi.org/10.1145/3377817.3377827","url":null,"abstract":"In this paper, the aims is to describe the effectiveness of audit committee, and also to identify the importance of audit committee required by Malaysian Code on Corporate Governance (MCCG). The objective of the research reports is to examine the impact of three selected independent variables (audit committee's experience and expertise, role of audit committee, and size of audit committee) on the audit committee's effectiveness. Thorough the research, questionnaires were distributed to 50 listed companies in Bursa Malaysia. Along these lines, just 100 arrangements of polls are utilized for information investigation because of exceptions and incompletes of study. The information gathered from respondents were broke down by applying in the Pearson Correlation and Multiple Regression Analysis. The discoveries demonstrated that all the three autonomous factors have critical association with ward variable. This study showed a positive result for all three independent variables, so which is mean that the importance of audit committee's existence in relation to the credibility and transparency of financial statement. Nevertheless, further investigation and research on factors that may influence the audit committee's effectiveness should be conducted other than the audit committee's experience and expertise, role of audit committee and size of audit committee.","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129597307","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Auditors serve a critical job in lessening data hazard, which is the fundamental monetary reason of the interest for evaluating administrations. The main purpose of this work was to explore the determinants of client-intitaed auditor switching among Public Listed Companies in Malaysia. The relationship between the receipt of a qualified opinion, changes in management, financial distress of client and auditor switching was analyzed. In this work, quantitative methodology is used to evaluate the correlation between the independent variable (client-initiated factors) and dependent variable (auditor switching among public listed companies in Malaysia). Key results showed significant and positive relationship between qualified audit opinion, change in management, and financial distress with auditor switching.
{"title":"Determinants Of Client-Initiated Auditor Switching Among Public Listed Companies In Malaysia","authors":"C. Fang, A. K. Sian, R. K. Nair","doi":"10.1145/3377817.3377820","DOIUrl":"https://doi.org/10.1145/3377817.3377820","url":null,"abstract":"Auditors serve a critical job in lessening data hazard, which is the fundamental monetary reason of the interest for evaluating administrations. The main purpose of this work was to explore the determinants of client-intitaed auditor switching among Public Listed Companies in Malaysia. The relationship between the receipt of a qualified opinion, changes in management, financial distress of client and auditor switching was analyzed. In this work, quantitative methodology is used to evaluate the correlation between the independent variable (client-initiated factors) and dependent variable (auditor switching among public listed companies in Malaysia). Key results showed significant and positive relationship between qualified audit opinion, change in management, and financial distress with auditor switching.","PeriodicalId":343999,"journal":{"name":"Proceedings of the 2019 2nd International Conference on E-Business, Information Management and Computer Science","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132743868","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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