• Title/Summary/Keyword: audit score

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The Impact of Board Activity on The Audit Committee's Effectiveness Score: Empirical Evidence from Saudi Arabia

  • ALJAAIDI, Khaled Salmen;BAGAIS, Omer Ali;ADOW, Anass Hamad Elneel
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.1
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    • pp.179-185
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    • 2021
  • The aim of this study is to examine the impact of board of directors' activity on the audit committee's effectiveness score among manufactured listed companies on Saudi Stock Exchange (Tadawul) for the period 2015-2017. The final sample of this study consists of 195 firm-year observations that represent manufactured companies listed on Saudi Stock Exchange (Tadawul) for the years 2015-2017. The data of this study in terms of board of directors' meetings, audit committee size and meetings, firm leverage, firm performance, and firm age were hand-collected from the annual reports of the considered companies. The Pooled OLS regression's result indicate that audit committee's effectiveness score is influenced by the board of directors' activity. This result gives support to the agency theory prediction. This result is also consistent with the complementary function of corporate governance mechanisms in which board of directors' activity complements the function of audit committee's effectiveness score. The result of this study should be useful for manufacturing companies, Saudi Stock Exchange, auditors, and regulators which relates to the association between board of directors' activity and audit committee's effectiveness score. This study provides a new empirical evidence on the impact of board activity on the audit committee's effectiveness score in an interesting context which is Saudi Arabia.

Effectiveness Score of the Board of Directors and Modified Audit Opinion: Empirical Evidence from Malaysian Publicly-Listed Companies

  • OMER, Waddah Kamal Hassan;ALJAAIDI, Khaled Salmen;YUSOF, Mohd Atef Md.
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.8
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    • pp.289-296
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    • 2020
  • The study investigates the association between the effectiveness of the board of directors and the likelihood that a company receives a modified audit opinion (as a measure of the quality of companies' external financial reporting) in Malaysia. The sample companies were extracted from the population of publicly-available information mainly the annual reports of publicly-listed companies on the Bursa Malaysia. 136 firm-year observations listed on Bursa Malaysia were identified to examine the relationship between the effectiveness of the board of directors and a modified audit opinion. Data used in this study are collected from two separate sources - annual reports and Datastream. Any missing financial figure from Datastream was acquired from the annual reports. To test the study's hypotheses, we use the pooled cross-sectional logistic regression analysis for 136 firm-year observations listed on Bursa Malaysia over the period 2009-2011. The evidence we have uncovered is consistent with the hypothesis that companies with large score of the board of directors' effectiveness are less possible to receive a modified audit opinion. Therefore, the result confirms that the combined effect of the board of directors' characteristics has a significant negative association with the likelihood of the companies receiving a modified audit opinion.

The Alcohol Drinking Pattern and the Related Factors in Problem Drinking among Adolescent's Parents in Korea (청소년 부모의 음주행태와 문제음주 관련요인)

  • Kim Nam-Cho;Park Ho-Ran;Lee So-Young;You So-Young
    • Child Health Nursing Research
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    • v.10 no.1
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    • pp.37-47
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    • 2004
  • Purpose: This study aimed to identify the alcohol drinking pattern of parents and to analyze drinking related factors in problem drinking among adolescent's parents. Method: This study was conducted through a structured questioning from November 5th to 22th in 2002. Those are 2,522 parents of the students of the 1st and 2nd grade who were selected randomly among 26 middle and high schools located in Socho-gu, Seoul. Data was analyzed using SAS program that included descriptive statistics, Chi-square test, and multiple logistic regression analysis. Result: 1. For frequency of drinking, 33.1% of the subjects responded to drink two-four times a month, 26.0% drink more than two times a week. 2. For the amount of drinking, 29.6% drink one or two glasses while 9.4% drink over ten glasses at a time. 3. The mean AUDIT score was 8.27 7.02(score of range: 0- 40). 4. Based on AUDIT score, drinkers with less than eight point from AUDIT(normal group) were 55.1%, from more than eight point to less than twelve point from AUDIT(problematic drinker) were 16.3%, and more than twelve point from AUDIT(alcohol abuse and dependency) were 28.6%. 5. Based on more than twelve point from AUDIT, female(mother), high school and, have religion, housekeeper were the significantly higher score than counter parts. Conclusion: Alcohol drinking pattern and level of drinking of their parents links to their children's drinking and results in family, social, and national loss. Active prevention is needed. Specially, pertinent education about drinking and public education for mothers who are housekeepers should be carried out with concentrated intervention programs for the problematic drinker so alcohol abuse and dependency can be reduced.

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Dietary Habits of Hazardous Drinkers and Heavy Episodic Drinkers in Partial Area of Gyeonggi (경기 일부지역 알코올사용장애자와 폭음자의 식습관)

  • Yun, Mi-Eun;Chun, Sung-Soo
    • Journal of the Korean Dietetic Association
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    • v.17 no.1
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    • pp.1-17
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    • 2011
  • The purpose of this study is to assess dietary habits of the hazardous drinkers and the heavy episodic drinkers in Korean adults. The respondents consisted of 814 adults (415 male and 399 female) who are 20~69 years of age by random selection in partial area of Gyeonggi. A self-report questionnaire was used to cover questions regarding dietary habits, drinking behavior and physical activity. Total dietary habit scores in hazardous drinker group (63.25) was significantly lower than normal drinker group (68.61) in male respondents (P<0.001). Male hazardous drinker group less eat fruit (P<0.01), eat more processed food (P<0.01) than male normal drinker group. Female hazardous drinker group doesn't eat 3 meals a day than female normal drinker group. Total dietary habit scores in heavy episodic drinker group [occasional heavy episodic drinker (62.76), frequent heavy episodic drinker (63.77)] were significantly lower than abstainer group (69.16) in male respondents (P<0.001). Male heavy episodic drinker group less eat fruit (P<0.01), eats more processed food (P<0.01), salty food (P<0.001), sugary food (P<0.05), animal fat (P<0.01) and eats out often (P<0.01) than male abstainer group. Male heavy episodic drinker group significantly less apply nutrition knowledge to their life (P<0.05) and less exercise everyday-more than 1 hour (P<0.01) than male abstainer group. In drinking behavior index, AUDIT (alcohol use disorder identification test) score was negatively correlated with age (P<0.01). There was a positive correlation between dietary habits and physical activity (P<0.01) but there was negative correlation between dietary habits and AUDIT score (P<0.01). This study highlights that AUDIT score was negatively influenced dietary habits.

A Comparison of Alcohol-related Problems between Men and Women in Korean University Students (대학생의 성별에 따른 음주 이유와 문제음주 관련요인)

  • Sung, Ki-Wol;Kim, Mi-Han
    • Korean Journal of Health Education and Promotion
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    • v.26 no.5
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    • pp.85-95
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    • 2009
  • Objective: The aim of this study was to compare the reasons for drinking and alcohol-related problems, and to identify the factors related with alcohol problems by gender among university students in Korea. Methods: A total of 472 students (47% men; 53% women) in four universities in Korea participated in this study. The following instruments were used the Reasons for Drinking Questionnaire (RFDQ) and the Alcohol Use Disorders Identification Test (AUDIT). Results: In results the mean AUDIT was 9.6 (${\pm}5.4$) for men and 6.4 (${\pm}4.7$) for women, and there were high correlations between the AUDIT score and the reasons for drinking. The factors related with AUDIT score were age, the age of first smoking, and social reasons for drinking in men, but religion, age of first smoking, and negative reasons for drinking in women. Conclusion: This study reveals the reasons for drinking and alcohol related problems were different from drinking by gender among university students in Korea.

A study of the impact of using a nursing care standards on the quality of nursing care in gastrectomy patients (위절제술환자의 간호실무표준 사용이 간호의 질에 미치는 영향)

  • Woo, Young-Ja
    • Journal of Korean Academy of Nursing Administration
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    • v.2 no.2
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    • pp.97-107
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    • 1996
  • Nursing standards determine the type and extent of services that are delivered to the patients and define quality care and communicate the institution's expectations of care. Thus, taking the standard of care and incorporating it into a welldefined indicator of excellent patient care becomes one of the first activities in setting up the nursing service's quality assurance process. The purpose of this study was to determine the impact of using a nursing care standards for the quality of nursing care in gastrectomy patients. The subjects were composed of fourty-two under going gastrectomy patients with stomach cancer in general surgery nursing care unit of K University Hospital in Pusan. The data was collected from January 3 to April 13,1996. The subjects were divided into a control group - those admitted from Jan.3 to Feb.12 and an experimental group those admitted from Feb.18 to April 13. The instruments used for this study were a nursing care standards in gastrectomy patients developed by the investigator and an evaluation tool for the quality of nursing care in abdominal surgery patients developed by Byoung-Sook Lee in 1995. The data was analized by means of chi-square test, t-test and Cronbach-alpha test with the SAS System. The result was as follows : The hypothesis, that scores of the quality of nursing care in the experimental group would be higher than that of the control group. was supported(t=-6.12, p=0.00). The detailed results of each standards of evaluation tool were as follows : The mean score of the experimental group was significantly higher than that of the control group in audit standard 1:'Collection of basic data of the patients', (t=-3.76, p=0.00). The mean score of the experimental group was significantly higher than that of the control group in audit standard 2 : 'Defining nursing diagnoses(or nursing problems)', (t= (-), p= (-) ). The mean score of the experimental group was significantly higher than that of the control group in audit standard 3:'Estabilishment of nursing care plan according to nursing diagnoses(or nursing problems)',(t= (-), p= (-) ). The mean score of the experimental group was significantly higher than that of the control group in audit stndard 4:'Implimentation of nursing care plan', (t=-2.38, p=0.01). The mean score of the experimental group was significantly higher than that of the control group in audit standard 8 : 'Increase of the knowledge of health related to surgery',(t=-2.40, p=0.01). No significant differences between the mean scores of the experimental group and that of the control group in audit standard 5 : 'Recover and maintain of the physical function', audit standard 6:'Prevention of the post-operative complication', audit standard 7 : 'Decrease of discomfort caused by operation', and audit standard 9 : 'Patient satisfaction in nursing care' were found. The standards of evaluation tool were devided into two dimension. One was process dimension which contains four standards(audit standard 1 to 4), the other was outcome dimension which contains five standards(audit standard 5 to 9). The mean score of the experimental group was significantly higher than that of the control group in process dimension (t=-12.30, p=0.00), but no significant difference between the mean scores of the experimental group and that of the control group in outcome dimension was found. From these results, it is concluded that using a nursing care standards in gastrectomy patients promotes quality of nursing care and nursing care standards of various fields are necessary for effective nursing care.

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Repeat Auditing of Primary Health-care Facilities Against Standards for Occupational Health and Infection Control: A Study of Compliance and Reliability

  • Cloete, Brynt;Yassi, Annalee;Ehrlich, Rodney
    • Safety and Health at Work
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    • v.11 no.1
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    • pp.10-18
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    • 2020
  • Background: The elevated risk of occupational infection such as tuberculosis among health workers in many countries raises the question of whether the quality of occupational health and safety (OHS) and infection prevention and control (IPC) can be improved by auditing. The objectives of this study were to measure (1) audited compliance of primary health-care facilities in South Africa with national standards for OHS and IPC, (2) change in compliance at reaudit three years after baseline, and (3) the inter-rater reliability of the audit. Methods: The study analyzed audits of 60 primary health-care facilities in the Western Cape Province of South Africa. Baseline external audits in the time period 2011-2012 were compared with follow-up internal audits in 2014-2015. Audits at 25 facilities that had both internal and external audits conducted in 2014/2015 were used to measure reliability. Results: At baseline, 25% of 60 facilities were "noncompliant" (audit score<50%), 48% "conditionally compliant" (score >50 < 80%), and only 27% "compliant" (score >80%). Overall, there was no significant improvement in compliance three years after baseline. Percentage agreement on specific items between internal and external audits ranged from 28% to 92% and kappa from -0.8 to 0.41 (poor to moderate). Conclusion: Low baseline compliance with OHS-IPC measures and lack of improvement over three years reflect the difficulties of quality improvement in these domains. Low inter-rater reliability of the audit instrument undermines the audit process. Evidence-based investment of effort is required if repeat auditing is to contribute to occupational risk reduction for health workers.

Prevalence and related risk factors of problem drinking in Korean adult population (한국 성인의 문제 음주 유병률 및 위험요인)

  • Park, Hyejin
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.1
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    • pp.389-397
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    • 2018
  • The purpose of this study is to evaluate the prevalence and related risk factors of problem drinking in the Korean adult population. Participants (n=7,867) aged 19 years or older were selected from the Korea National Health and Nutrition Examination Survey [KNHANES] of 2007-2008. Sociodemographic characteristics and AUDIT score were obtained from the KNHANES dataset. AUDIT scores were categorized into three groups, including low risk, intermediate risk, and high-risk alcohol drinking according to WHO guidelines. In this study, the prevalence of high-risk and intermediate-risk alcohol drinking were 12.2% and 21.0%, respectively. Adjusted mean AUDIT score was higher in men, younger individuals, as well as those with lower education levels and those that smoked. Results revealed that demographic variables, including sex, age, education level, and smoking, were important factors affected high-risk drinking. In particular, since smoking was the most significant risk factor, the adjusted odds ratio for high-risk drinking among participants that smoked was 4.78 [(95% confidence interval (CI)=3.75-6.10, p<.0001)]. This study suggests that men, younger age, low educational level, and smoking are the risk factors for a high-risk alcohol drinking.

A Study on Problem Drinking and Spending Leisure by CAGE and AUDIT in a Rural Area (일부 농촌지역에서의 CAGE와 AUDIT를 이용한 문제음주 및 여가활용에 관한 연구)

  • Kim, Yeal;Yu, Ji-Young;Jung, Sun-Im;Han, Ji-Yun;Pak, Jong-Hyuk;Kim, Han-Suk;Choi, Young-Sun;Kim, Min-Jung;Cho, Byung-Hee;Jung, Mun-Ho
    • Journal of agricultural medicine and community health
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    • v.29 no.1
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    • pp.147-161
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    • 2004
  • Objectives: There are many habitual drinking in rural area. So it is the key point of drinking control policy in rural community to understand the drinking behavior in leisure time and to have an appropriate screening method for problem drinking. CAGE and AUDIT are famous screening tools for problem drinking and alcoholics. Even though there are some studies to validate CAGE and AUDIT which translated in Korean, they were not studied with community based population but with hospital based patients. In this study we assessed the usefulness of CAGE and AUDIT for selecting problem drinking in a rural population, and compared problem drinkers with normal group about spending leisure, Methods: The study subjects were 120 residents over 20 years old who lived in 3 districts in Dong-San Myun near Chun-chon city. We made up questionnaire by interview from Feb. 13 to 19, 2004. Results: The mean age of study population was 66.01 .26 years old. Defining the problem drinking as more than 12 score in AUDIT and more than 2 score in CAGE, the proportion of problem drinker was 30.600 and 28.9% respectively. This proportions were higher than those of other national wide studies. There were significant difference in drinking frequency per week and amount per one episode between problem drinker and normal group. Experience about driving, accident, injury, disturbance in working and quarrel after drinking were also significantly different. Problem drinker were more tolerable to the bad social culture about drinking (eg. force to drink, bad drunken habit. overdrinking, drinking relay etc.) than normal group. Watching TV and playing with neighborhood were most frequent method of spending leisure in this study population, normal male group exercised more frequently in leisure time than problem drinker. Conclusions: It may be useful to use CAGE and AUDIT score for screening problem drinking in rural community. Appropriate utilization of leisure time may he important for control of problem drinking in rural area.

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Differences in Drinking Scores according to Stress and Depression in Unmarried Women (미혼여성의 스트레스, 우울에 따른 음주 정도의 차이)

  • Kim, Hyo Jung;Chung, Chae Weon
    • Perspectives in Nursing Science
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    • v.13 no.1
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    • pp.10-16
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    • 2016
  • Purpose: This study aimed to investigate differences in drinking scores according to stress and depression. Methods: A secondary analysis of the 5th and 6th Korea National Health and Nutrition Examination Surveys was conducted. Complex sampling design data analysis was performed in order to identify differences in Alcohol Use Disorder Identification Test (AUDIT) scores according to stress and depression among 1,732 unmarried women. Results: The average AUDIT score was 6.14 in unmarried women. There were significant differences in AUDIT scores in terms of stress and depression. Conclusion: Practical programs that can prevent alcohol drinking for unmarried women are suggested. Programs for alcohol-related problems should include stress and depression management.