THE MEDIATION EFFECT OF AUDIT QUALITY ON THE RELATIONSHIP BETWEEN AUDITOR-CLIENT CONTRACTING FEATURES AND THE RELIABILITY OF FINANCIAL REPORTS IN YEMEN
Afif A. Almasani; S.M. Ferdous Azam; Sohail Ahmed; Siti Khalidah Binti MD Yusoff
Abstract: The main purpose of this research is to investigate the direct and indirect association between the independent variables auditor-client contracting features (audit firm rotation and audit fees), the mediating variable which is an audit quality and dependent variable is the reliability of financial reports. The main data of this study is collected by survey method. The convenient sampling method is used to collect data. In addition, the respondents of this research are 285 of Yemeni Certified Public Accountants. For the purpose of analyzing, Structural Equation Modeling SEM has been employed through Smart PLS software and SPSS has been used to obtain the descriptive data. The findings of this research revealed that the relationship between the fees of audit and audit firm rotation with audit quality is positively significant. Meanwhile, indicated a positive significant association with the reliability of financial reports. Furthermore, the results disclose a positive significant relationship between the audit quality and the reliability of financial reports. Finally, the results have also confirmed that the audit quality has positively mediated relationship between the fees of audit firm, audit firm rotation; and the reliability of financial reports. The main contribution is a depth examination of the reliability of financial reports and providing an understanding of the role played by audit fees, auditor rotation on audit quality in Yemen.
[ FULL TEXT PDF 1-12 ] DOI: 10.30566/ijo-bs/2019.109
A PILOT STUDY ON ADOPTION OF MOBILE COMMUNICATION SYSTEMS IN LIBYAN SECONDARY SCHOOLS
Noureddon H. Ibrahim Beleid; Adam Amril Jaharadak
Abstract: To facilitate better communication between Libyan parents/guardians and schools and enhance better learning experience for the students mobile communication systems were proposed to be implemented using Libyan cultural context as a guide. This study adopted Abu Nadi’s (2012) model to investigate the adoption of mobile communication systems while taking Libyan culture into consideration. Based on the research framework, model and research questions, hypotheses were developed, and sixty questionnaires were distributed and forty-five of the questionnaires were successfully completed to do a pilot test of the questionnaire. Findings from the data analysis indicated that the constructs relevant to the context of the research are relative advantage, compatibility, complexity, result demonstrability, trust in the Internet, trust in government agencies, perspective on communication, and Schwartz’s BPV.
[ FULL TEXT PDF 1-9 ] DOI: 10.30566/ijo-bs/2019.108
A MULTI-GROUP ANALYSIS OF THE EFFECT OF ORGANIZATIONAL COMMITMENT ON HIGHER EDUCATION SERVICES QUALITY
ABD AL-AZIZ HAMED AL-REFAEI; ABDUL RAHIM BIN ZUMRAH; MOHAMED ABDULWALI ALI ALSAMAWI; SAID RASHID ALI ALSHUHUMI
Abstract: This study aims to uncover the relationship between organizational commitment of academic and non-academic staff and higher education service quality, by investigating under which mechanism that organizational commitment effect service quality. Data were collected by means of self-administered survey, total 247 academic staff and 1235 of their student, and total 155 non-academic staff and 775 of their customer complete responses were obtained from Aden University. The results of this study show that, organizational commitment (affective and continence) effect higher education service quality by social mechanism (social exchange). Furthermore, this study revealed that, organizational commitment of academic staff have more effect on higher education service quality than non-academic staff.
[ FULL TEXT PDF 1-9 ] DOI: 10.30566/ijo-bs/2019.107
WHICH ARE THE MOST INFLUENTIAL? DIRECT OR INDIRECT COMMUNICATION: A STUDY ON JORDANIAN BUYERS OF ELECTRICAL PRODUCTS
Iyad A. Al-Nsour; Hassan M. Al-Somili
Abstract: The study aims to investigate the effect of direct and indirect communication using the WOM and TV advertising respectively. The study population consists of all Jordanian buyers who living in the four large cities (Amman, Zarqa, Balqa, and Irbid). The population size reaches 4592680 citizens and a stratified random sampling method is used. The calculated sample size is 387 people. The direct communication using WOM is the most influential on the purchase decision and indirect communication using TV is less used. There are statistical differences in the effect of direct communication, but there are no such differences in indirect communication. The research population consists of Jordanian buyers over the age of 20 years old and who living in one of the four large cities in Jordan (Amman, Balaqa, Irbid, and Zarqa). The study recommends a set of marketing implications that enhance effective communication and some recommendations are presented.
[ FULL TEXT PDF 1-13 ] DOI: 10.30566/ijo-bs/2019.106
THE IMPACT OF TECHNOLOGY AND ONLINE SKILLS & RELATIONSHIP ON THE READINESS OF THE LIBYAN STUDENTS FOR USING MOOC
Ebrahem Ali Elburase; Adam Amril Jaharadak
Abstract: This study aims to discuss the readiness of Libyan students to use the MOOC in their processes of studies. This study followed the quantitative research approach. Total study population of this study is the Libyan students in the university of Tripoli city. The total students at Tripoli University are 90,043 students. Based on Krejcie and Morgan (1970) sample size tables, the study sample of this study is 377 students. This study questionnaire is adopted from previous study by the Ministry of Education in Malaysia under the National Higher Education Strategic Plan. The SPSS version 23 proposes detailed analysis options that view the data thoroughly and determine trends that have not been recognized. The correlation test is assigned to test the relationship significant and directions among the study constructs, while the regression test was used to determine the impact of each assigned factors within the construct on the dependent variable of the study. The study has found out that there are significant and positive relationships between technology skills and online skills & relationships, and readiness of Libyan students for learning by using MOOC.
[ FULL TEXT PDF 1-9 ] DOI: 10.30566/ijo-bs/2019.105
INFORMATION TECHNOLOGY GOVERNANCE LINKAGE TO THE FINANCIAL REPORT QUALITY IN LIBYAN COMMERCIAL BANKS
Mohamed Ali Hussain IL Shatshat; Sohail Ahmed
Abstract: This study aims to investigate the linkage between information technology governance and financial report quality. This study has used the cross-sectional approach to present both the principles of IT governance procedures, and previous related studies, in order to investigate the most significant results achieved in this regard, while the analytical approach analyses the level of applying the principles of IT governance procedures on the quality of financial reports issued by Libyan commercial banks. The cross-sectional approach is used by this study, the data obtained through a questionnaire instrument adapted from the previous studies. The population of this study is represented by the top management members of the Libyan commercial banks, which in total equals to 128 managers. The result confirms a significant impact of information technology governance on the financial report quality.
[ FULL TEXT PDF 1-5 ] DOI: 10.30566/ijo-bs/2019.104
THE IMPACT OF QUALITY PERFORMANCE ON THE CONSTRUCTION PROJECTS PERFORMANCE: A CASE OF LIBYAN CONSTRUCTION INDUSTRY
Ahmad Mohamed Ali Algwyad; Zunirah Mohd Talib
Abstract: Project management today has is one of the most important factors that draw the success path of the organization’s strategies. Project performance is a crucial issue for the construction industry. It is often used, such as project deliverables completed in a timely manner and meeting customer satisfaction and to identify measures of success. This study aims to investigate the impact of quality performance on the construction project performance in Tripoli city, Libya. This study employed the cross sectional approach, the questionnaire instrument is used to collect the data from 139 respondents from the construction industry. The result revealed a significant and positive impact of quality performance on the construction projects performance. The construction organizations must have a clear mission and vision to formulate, implement and evaluate performance. The environment of construction organizations should be proper to implement projects with success performance.
[ FULL TEXT PDF 1-5 ] DOI: 10.30566/ijo-bs/2019.103
ENTREPRENEURIAL APPROACH TO CAREER ENHANCEMENT MODEL FOR THE SMALL AND MEDIUM ENTERPRISES (SMEs’) OF BANGLADESH
Tarnima Warda Andalib; Hasliza Abdul Halim
Abstract: Researchers aim to design and develop the entrepreneurial career enhancement model for the Small and Medium (SMEs) of Bangladesh. Eventually, this model becomes a part of the Human resource management (HRM) platform of the enterprise. Employees usually stay proactive and motivated when their individual careers are taken care of by organizations. In this study, an entrepreneurial approach has been acquired regarding the existing career situation in the SMEs of Bangladesh. Entrepreneurial approach can drive the flexibility and leniency of top management and individual employees’ innovative attitude that will in a way create a better work environment. Qualitative approach with philosophical notions and paradigms named ontology and methodology has been applied in this study with Miles, Huberman and Saldana’s techniques, Eisenhardt and Yin’s viewpoints, Creswell and Stakes’ measures. ‘Focused group discussion’ and ‘Multiple case studies’ methods have been used in this study besides Qualitative Content Analysis.Three core themes for entrepreneurial career enhancement have been identified that assisted to develop the career enhancement model. Soft systems techniques have been applied to connect the components with each other. Since SMEs mostly have a lot of challenges to face, the entrepreneurs and the employees initially forbade to give any sort of interview or even to do any survey. However, the researchers had to gain trust and confidence and had to provide confidentiality declaration to receive inputs from the participants. The model has integrated employees’ rights and welfare with every component. This gives a sense of assurance and significance to the employees to let them stay motivated and innovative at the workplace. Especially in the SMEs this entrepreneurial career enhancement’ model keeps the entrepreneurs and the employees enthusiastic and motivated so that they can face challenges of the SMEs and can resolve those appropriately.
[ FULL TEXT PDF 1-7 ] DOI: 10.30566/ijo-bs/2019.102