| 1. |
- van de Vegte, Yordi, et al.
(författare)
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Genetic insights into resting heart rate and its role in cardiovascular disease
- 2023
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Ingår i: Nature Communications. - : Springer Nature. - 2041-1723. ; 14:1
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Tidskriftsartikel (refereegranskat)abstract
- The genetics and clinical consequences of resting heart rate (RHR) remain incompletely understood. Here, the authors discover new genetic variants associated with RHR and find that higher genetically predicted RHR decreases risk of atrial fibrillation and ischemic stroke. Resting heart rate is associated with cardiovascular diseases and mortality in observational and Mendelian randomization studies. The aims of this study are to extend the number of resting heart rate associated genetic variants and to obtain further insights in resting heart rate biology and its clinical consequences. A genome-wide meta-analysis of 100 studies in up to 835,465 individuals reveals 493 independent genetic variants in 352 loci, including 68 genetic variants outside previously identified resting heart rate associated loci. We prioritize 670 genes and in silico annotations point to their enrichment in cardiomyocytes and provide insights in their ECG signature. Two-sample Mendelian randomization analyses indicate that higher genetically predicted resting heart rate increases risk of dilated cardiomyopathy, but decreases risk of developing atrial fibrillation, ischemic stroke, and cardio-embolic stroke. We do not find evidence for a linear or non-linear genetic association between resting heart rate and all-cause mortality in contrast to our previous Mendelian randomization study. Systematic alteration of key differences between the current and previous Mendelian randomization study indicates that the most likely cause of the discrepancy between these studies arises from false positive findings in previous one-sample MR analyses caused by weak-instrument bias at lower P-value thresholds. The results extend our understanding of resting heart rate biology and give additional insights in its role in cardiovascular disease development.
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| 2. |
- Esperi, Inger, 1961-, et al.
(författare)
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Konkurrens och styrning : Privata utförare inom kommunal verksamhet
- 2016
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Rapport (övrigt vetenskapligt/konstnärligt)abstract
- Kommuner, regioner och landsting utgör en betydande del av den svenska offentliga sektorn och tillhandahåller tjänster som är betydelsefulla för landets medborgare. Några exempel är vård av äldre och funktionshindrade, utbildning samt hälso- och sjukvård. Under senare år har den andel av verksamheten som tillhandahålls direkt av kommuner, regioner och landsting minskat. Istället har förekomsten av privata utförare ökat inom många områden. Eftersom den upphandlade verksamheten motsvarar stora belopp och omfattningen kontinuerligt ökar är det viktigt att dessa beställare ser till att de privata utförarna levererar verksamhet på överenskommet sätt och med utlovat resultat. Denna forskningsrapport syftar till att beskriva och förklara hur offentliga beställare styr privata utförare i olika styrsituationer avseende konkurrenssituationen och vilken verksamhet som upphandlas. Det empiriska materialet är insamlat genom intervjuer både med kommuner och med privata utförare.
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| 3. |
- Fossung, Michael Forzeh, et al.
(författare)
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Determinants of audit expectation gap : the case of Cameroon
- 2020
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Ingår i: Accounting Research Journal. - : Emerald Group Publishing Limited. - 1030-9616 .- 1839-5465. ; :4-5, s. 561-576
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Tidskriftsartikel (refereegranskat)abstract
- Purpose This study aims to identify the determinants of the expectation gap between financial statement users (investors and bankers) and auditors from a developing country perspective with Cameroon as the case study. Design/methodology/approach This study makes use of the survey instrument to identify the determinants of the expectation gap in Cameroon. The research method and research design used for this study are similar to that adopted in Schelluch, Bestet al., Fadzly and Ahmed, Desira and Baldacchino and Dixonet al. Findings The results indicate that audits and audited financial statements and auditors' skills are good predictors of the audit expectation gap (AEG), whereas gender, years of experience and occupation (investors and accountants) do not have any significant influence on the AEG. It follows that the expectation gap is further widened by an increase in the regulation and duties of auditors concerning the reliability and usefulness of audits and audited financial statements and auditors' skills. Research limitations/implications A limitation of this study is the sample size, which is limited in scope, with only 400 potential respondents. In addition, this study adopted a survey method used in countries with different economic views and cultural values from Cameroon. Practical implications This study contributes to current knowledge by identifying the determinants of the expectation gap in Cameroon, thus facilitating the adoption of measures aimed at mitigating this gap such as educating the Cameroonian public on the auditors' duties, especially each time a new audit regulation is adopted. The paper is a critical reference point for future research on the subject in Cameroon. Originality/value This study contributes to the expectation gap discourse by uncovering the determinants of the expectation gap from a developing country perspective of Cameroon with a different economic and cultural outlook.
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| 4. |
- Fotoh, Lazarus Elad, et al.
(författare)
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A practical approach to constructive alignment
- 2022. - 1
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Ingår i: Bidrag från universitetspedagogisk konferens. - Karlstad : Karlstads universitet. - 9789178672974 - 9789178673087 ; , s. 93-108
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Bokkapitel (refereegranskat)abstract
- Prior studies on constructive alignment (CA) have focused on highlighting the benefits of CA and its implementation in different settings, with little attention on how to effectively assess or develop intended learning outcomes (ILOs) that align to teaching and learning activities as well as assessment criteria. The present study fills this void by developing a practical framework to enable teachers to assess and develop constructively aligned learning outcomes of teaching, learning, and assessment criteria using the course; International Financial Accounting (FEAD 11). To realise the objective of the study, we developed a framework that incorporates six key steps: assessing the adequacy of current ILOs; modifying current ILOs if needed; adjusting teaching and learning activities to suit the modified ILOs; adjusting the assessment criteria to suit modified ILOs; continuously monitoring the modified ILOs for quality assurance; and identifying and implementing the relevant support tools. The benefits of this framework lie in its potential for enhancing quality learning by ensuring that ILOs are reasonable and constructively aligned to teaching, learning, and assessment criteria.
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| 5. |
- Fotoh, Lazarus Elad, et al.
(författare)
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An empirical investigation of the audit expectation gap: Evidence from Cameroon
- 2021
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Ingår i: Journal of Accounting and Taxation. - : Academic journals. - 2141-6664. ; 13:3, s. 191-204
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Tidskriftsartikel (refereegranskat)abstract
- Although the audit expectation gap has been subject to substantial research over the past two decades, it remains a controversial issue for the audit profession. This study, therefore, examines the existence of an audit expectation gap in Cameroon between auditors and users (accountants, bankers, and investors), assesses the dimensions of the gap, and relates the findings to prior findings on the expectation gap. A survey questionnaire capturing fifteen semantic different belief statements on a five- point Likert scale was filled by respondents (n=365). The questionnaire addressed issues concerning auditors’ duties, and the consistency and usefulness of audits and audited statements of account. The results indicate significant evidence (α = 0.05) of an audit expectation gap concerning auditors’ accountability to prevent as well as detect fraud and to maintain the soundness of internal control systems, and issues related to auditors' objectivity and impartiality. An expectation gap was equally observed regarding auditors’ trustworthiness and whether audited statements of accounts obviously articulated the degree of guarantee and the work performed by auditors. We mainly recommend the establishment of an informative and educational platform aimed at keeping users abreast of auditors’ responsibilities. These findings serve as a critical reference point for policymakers and regulators interested in enhancing audit quality and audit reliability in Cameroon and other developing economies exhibiting similar audit regulatory and socio-economic characteristics as Cameroon.
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| 6. |
- Fotoh, Lazarus Elad, et al.
(författare)
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Audit Digitalization and Its Consequences on the Audit Expectation Gap : A Critical Perspective
- 2023
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Ingår i: Accounting Horizons. - : American Accounting Association. - 0888-7993 .- 1558-7975. ; 37:1, s. 43-69
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Tidskriftsartikel (refereegranskat)abstract
- This study examines how a paradigm shift from traditional to digital audits could affect the audit expectation gap. It uncovers possible new areas of the expectation gap and threats and challenges resulting from this paradigm shift. The findings suggest that audit digitalization will result in the audit profession transitioning from the defensive approach of educating users on auditors’ duties to a constructive approach of using digital tools to perform some of the duties that users expect of auditors. Specifically, digital technologies have the potential to enhance internal controls and facilitate fraud prevention and detection, thus narrowing the expectation gap in relation to these critical issues. It may further accelerate the elimination of future challenges and threats and the narrowing of future expectation gaps. The potential benefits of switching to the constructive approach are lower costs for audit firms, enhanced audit quality, and improved client perceptions of auditors.
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| 7. |
- Fotoh, Lazarus Elad, et al.
(författare)
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Critical issues of the audit expectation gap in the era of audit digitalisation
- 2021
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Ingår i: 02 Accounting Information Systems (Including Topics about Technology in Accounting). - Honolulu : University of Hawai'i Press.
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Konferensbidrag (refereegranskat)abstract
- This study aims to conceptually examine how a paradigm shift from traditional audits to digital audits could impact critical and recurring issues of the expectation gap. The findings indicate that digital platforms such as data analytics systems supported by machine learning can facilitate the identification of anomalies in data which can be investigated manually by auditors. Also, big data can be used in the audit process to interrogate an entire population of journal entries, transactions, and unstructured data, enabling auditors to focus on transactions displaying unusual patterns identified through artificial intelligence. Furthermore, drones could equally facilitate stock counts, compliance, and the attainment of operational objectives. In a nutshell, existing extant literature and commentaries underscore the significance of these digital technologies in enhancing internal controls and facilitating fraud prevention and detection. This study further contributes to the extant literature by projecting new avenues where the expectation gap is likely to emerge due to a paradigm shift from traditional audits to digital audits, enabling the auditing profession to take pre-emptive measures to prevent the exacerbation of an already worsening trust and confidence in the audit profession by financial statement users.
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| 8. |
- Fotoh, Lazarus Elad, et al.
(författare)
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Critical Realism : A vital philosophical consideration for research on emerging technologies in auditing
- 2023
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Ingår i: 02 Accounting Information Systems (including topics about technology in accounting and blockchain) (AIS). - Honululu.
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Konferensbidrag (refereegranskat)abstract
- The purpose of this study is to explore the potential of critical realism as an important philosophical consideration for research on emerging technologies in auditing. Particularly, this study explores the ontological tenets of critical realism with its epistemological and methodological implications and examines its potential for research on the impact of emerging technologies on auditing. This paper appears to be the first to implements critical realism in studying the impact of emerging technologies on auditing. Our narrow focus in this area mainly results from the trumpeted transformational role of these technologies on auditing and the proliferation of contemporary research in this area touting these technologies for their prospects in enhancing audit efficiency, effectiveness, and audit quality. We conclude that the stratified ontology of critical realism is useful both for research on emerging technologies in auditing, specifically in understanding complexities, and for enhancing professional scepticism. The contribution of this study is multifaceted. Firstly, there is a great potential for research to go beyond the empirical domain in order to get a deeper understanding of different research problems. With a focus on generative mechanisms, critical realism also enables researchers to look beyond their intradisciplinary areas. Secondly, the adoption of critical realism may enhance scepticism (necessary for audit quality) among practitioners as they may sceptically question the benefits of these technologies. The adoption of critical realism can result in new research questions and challenge prior research through the implementation of a plurality of research methods.
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| 9. |
- Fotoh, Lazarus Elad, et al.
(författare)
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The Impact of Digitalization on Future Audits
- 2021
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Ingår i: Journal of Emerging Technologies in Accounting. - : American Accounting Association. - 1554-1908 .- 1558-7940. ; 18:2, s. 77-97
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Tidskriftsartikel (refereegranskat)abstract
- This study examines the future impact of digitalization on auditing by synthesizing empirical studies, relating them to surveys conducted by accounting bodies, and analyzing these findings in relation to extant literature. Based on the synthesis, this study proposes a transitional framework to enable the audit profession to remain competitive. The results show that digitalization may significantly affect the audit profession in the future. However, the impact is likely to be incremental rather than radical. To remain competitive, the audit profession needs to adopt new metrics, capabilities, skills, and evolve its business models to incorporate digital technologies. The contribution of this study is multifaceted. The propositions and research agenda presented in this study will be beneficial to academics, practitioners, audit regulators, and the general public as they have the potential to form a foundation for addressing future research questions and for the theorization and empirical testing of audit digitalization. [ABSTRACT FROM AUTHOR]
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| 10. |
- Fotoh, Lazarus Elad, et al.
(författare)
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The role of institutionalization towards Governance and practice of Corporate Governance-The case of Cameroon
- 2020
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Konferensbidrag (refereegranskat)abstract
- The topic of corporate governance and its implementation in sub-Saharan African countries is still under-researched. It is unlike the developed and some emerging economies especially in Asia where the institutionalization of corporate governance has been subjected to intense public debate. The increasing trend of application of corporate code of governance is indicative of the significance attached to it. There is considerable evidence of the prominent role of corporate governance standards in improving corporate governance practices (Cuomo et al. 2016) especially on issues concerning transparency and disclosure (Nowland 2008, Sheridan et al. 2006). Although, with over 100 countries already implementing corporate governance codes, there are no clear codes and practices in Cameroon. As far as we know, there are no significant studies conducted in Cameroon on this subject. This study primarily seeks to investigate the institutionalization and practice of corporate governance in Cameroon. To achieve this objective the following research question will be pursued, what institutional reforms are in place to facilitate the adoption of good corporate governance practices? To accomplish this objective, we will assess the available corporate governance practices, if any, whether institutions currently voluntarily or mandatorily enforce them. We will implement a qualitative approach in which in-depth interviews and questionnaires to obtain relevant information from different stakeholders and corporate entities in Cameroon.The paper is mainly grounded on the theoretical concepts of governance/ corporate governance, institutional theory, social responsibility and transparency with an emphasis on sub-Saharan African countries focusing on an empirical investigation of the institutionalization and practice of corporate governance in Cameroon. The focus on Cameroon is partly because Cameroon is an important channel of foreign direct investment, and the country has recently introduced institutional and legal reforms aimed at enhancing the practice of corporate governance. Although the country enforces OHADA laws that embody provisions on corporate governance, studies underscore that corruption is still a major bottleneck towards the adoption of good corporate governance practices in Cameroon. Therefore, there is a dire need for corporate governance reforms to resolve some of these institutional ills. The paper makes an original contribution to the ongoing discourse on the role of governance and corporate governance in creating transparency through disclosure. Also, this study contributes to assessing the institutional structures in least developed countries. Corporate governance helps in creating systems through which organizations are directed and controlled. This paper will also contribute to understanding the case of Cameroon, and related countries, as an important channel of socially responsible foreign investments due to economic reforms undertaken by the country, although institutional investors are concerned about risks at both the firm and country level.
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