Exploring Auditors’ Perceptions of the Usage and Importance of Audit Information Technology

This study provides novel evidence on the extent to which auditors perceive the usage and importance of audit technology in an emerging market. It explores the types of audit technology tools used and factors influencing the use of these; it tests the association between the perceived use and importance of the tools and firm-specific/ auditor-specific characteristics. Using interviews and questionnaires from auditors at Big 4 and international non-Big 4 audit firms, the findings reflect the highly perceived importance of using audit technology in technical and administrative procedures, specifically to assess risk. We find that the perceived use and importance of audit technology is relatively higher for those in Big 4 firms, with less years of auditor experience and higher auditor technology expertise, and those in management positions. The results provide policy makers with guidance on the opportunities and challenges of using information technology in the audit process.

Application of fractional delay filters to tune the centre frequency location of single-band sigma-delta modulators

This paper presents a novel technique for the design of narrow-band sigma-delta modulators with an embedded tunable centre frequency mechanism. This method demonstrates that the use of sum filters combined with a fractional delayer provide the flexibility of tuning the noise shaping band for any desired variable centre frequency input signal.

Construction studies in higher education and the use of digital technology

The construction industry wants graduate employees skilled in relationship building and information technology and communications (ITC). Much of the relationship building at universities has evolved through technology. Government and the ITC industry fund lobby groups to influence both educational establishments and Government to incorporate more ITC in education _ and ultimately into the construction industry. This influencing ignores the technoskeptics’ concerns about student disengagement through excessive online distractions. Construction studies students (n=64) and lecturers (n=16) at a construction university were surveyed to discover the impact of the use and applications of ITC. Contrary to Government and industry technopositivism, construction students and lecturers preferred hard copy documents to online feedback for assignments and marking, more human interface and less technological substitution and to be on campus for lectures and face-to-face meetings rather than viewing on-screen. ITC also distracted users from tasks which, in the case of students, prevented the development of the concentration and deep thinking which a university education should deliver. The research findings are contrary to the promotions of Government, ITC industry and ITC departments and have implications for construction employers where a renewed focus on human communication should mean less stress, fewer delays and cost overruns.

The state and the development of an information society: Greek policy and experience

The paper looks into the dynamics of information society policy and its implementation in the Greek context. It argues that information society development is a contested process, influenced by pre-existing state, economy and society relations. Based on this, it looks into the different aspects of the idiosyncratic path which the evolution of the Greek information society has followed, particularly after 2000. Using Bob Jessop's strategic-relational approach (SRA) to the state as an analytical framework and drawing on a number of in-depth interviews with relevant political actors, it provides insights into policy implementation by examining: the public management of information technology projects, how such projects were received in bureaucratic structures and practices, as well as the relationship between the state and the information and communication technology (ICT) sector in public procurement processes. The emphasis is on the period 2000–2008, during which a major operational programme on the information society in Greece was put into effect. The paper also touches upon the post-2008 experience, suggesting that information society developments might include dynamics operating independently and even in contradiction to the state agenda.

Post awakening salivary cortisol secretion and trait well-being: The importance of sample timing accuracy

Indices of post awakening cortisol secretion (PACS), include the rise in cortisol(cortisol awakening response: CAR) and overall cortisol concentrations (e.g. area under the curve with reference to ground: AUCg) in the first 30—45 min. Both are commonly investigated in relation to psychosocial variables. Although sampling within the domestic setting is ecologically valid, participant non-adherence to the required timing protocol results in erroneous measurement of PACS and this may explain discrepancies in the literature linking these measures to trait well-being (TWB). We have previously shown that delays of little over 5 min(between awakening and the start of sampling) to result in erroneous CAR estimates. In this study, we report for the first time on the negative impact of sample timing inaccuracy (verified by electronic-monitoring) on the efficacy to detect significant relationships between PACS and TWB when measured in the domestic setting.Healthy females (N = 49, 20.5 ± 2.8 years) selected for differences in TWB collected saliva samples (S1—4) on 4 days at 0, 15, 30, 45 min post awakening, to determine PACS. Adherence to the sampling protocol was objectively monitored using a combination of electronic estimates of awakening (actigraphy) and sampling times (track caps).Relationships between PACS and TWB were found to depend on sample timing accuracy. Lower TWB was associated with higher post awakening cortisol AUCg in proportion to the mean sample timing accuracy (p < .005). There was no association between TWB and the CAR even taking into account sample timing accuracy. These results highlight the importance of careful electronic monitoring of participant adherence for measurement of PACS in the domestic setting. Mean sample timing inaccuracy, mainly associated with delays of >5 min between awakening and collection of sample 1 (median = 8 min delay), negatively impacts on the sensitivity of analysis to detect associations between PACS and TWB.