Informal interactions between audit committees and internal audit functions : exploratory evidence and directions for future research

Purpose – This paper aims to recognise the importance of informal processes within corporate governance and complement existing research in this area by investigating factors associated with the existence of informal interactions between audit committees and internal audit functions and in providing directions for future research. Design/methodology/approach – To examine the existence and drivers of informal interactions between audit committees and internal audit functions, this paper relies on a questionnaire survey of chief audit executives (CAEs) in the UK from listed and non-listed, as well as financial and non-financial, companies. While prior qualitative research suggests that informal interactions do take place, most of the evidence is based on particular organisational setting or on a very small range of interviews. The use of a questionnaire enabled the examination of the existence of internal interactions across a relatively larger number of entities. Findings – The paper finds evidence of audit committees and internal audit functions engaging in informal interactions in addition to formal pre-scheduled regular meetings. Informal interactions complement formal meetings with the audit committee and as such represent additional opportunities for the audit committees to monitor internal audit functions. Audit committees’ informal interactions are significantly and positively associated with audit committee independence, audit chair’s knowledge and experience, and internal audit quality. Originality/value – The results demonstrate the importance of the background of the audit committee chair for the effectiveness of the governance process. This is possibly the first paper to examine the relationship between audit committee quality and internal audit, on the existence and driver of informal interactions. Policy makers should recognize that in addition to formal mechanisms, informal processes, such as communication outside of formal pre-scheduled meetings, play a significant role in corporate governance.

Design thinking frameworks as transformative cross-disciplinary pedagogy

Final report for the Australian Government Office for Learning and Teaching. "This seed project ‘Design thinking frameworks as transformative cross-disciplinary pedagogy’ aimed to examine the way design thinking strategies are used across disciplines to scaffold the development of student attributes in the domain of problem solving and creativity in order to enhance the nation’s capacity for innovation. Generic graduate attributes associated with innovation, creativity and problem solving are considered to be amongst the most important of all targeted attributes (Bradley Review of Higher Education, 2009). The project also aimed to gather data on how academics across disciplines conceptualised design thinking methodologies and strategies. Insights into how design thinking strategies could be embedded at the subject level to improve student outcomes were of particular interest in this regard. A related aim was the investigation of how design thinking strategies could be used by academics when designing new and innovative subjects and courses." Case Study 3: QUT Community Engaged Learning Lab Design Thinking/Design Led Innovation Workshop by Natalie Wright Context "The author, from the discipline area of Interior Design in the QUT School of Design, Faculty of Creative Industries, is a contributing academic and tutor for The Community Engaged Learning Lab, which was initiated at Queensland University of Technology in 2012. The Lab facilitates university-wide service-learning experiences and engages students, academics, and key community organisations in interdisciplinary action research projects to support student learning and to explore complex and ongoing problems nominated by the community partners. In Week 3, Semester One 2013, with the assistance of co-lead Dr Cara Wrigley, Senior Lecturer in Design led Innovation, a Masters of Architecture research student and nine participating industry-embedded Masters of Research (Design led Innovation) facilitators, a Design Thinking/Design led Innovation workshop was conducted for the Community Engaged Learning Lab students, and action research outcomes published at 2013 Tsinghua International Design Management Symposium, December 2013 in Shenzhen, China (Morehen, Wright, & Wrigley, 2013)."

Evolution of the docklands food hub : a design-led innovation approach to food sovereignty through local food systems

Access to nutritious, safe and culturally appropriate food is a basic human right (Mechlem, 2004). Food sovereignty defines this right through the empowerment of the people to redefine food and agricultural systems, and through ecologically sustainable production methods. At the heart of the food sovereignty movement are the interests of producers, distributors and consumers, rather than the interests of markets and corporations, which dominate the current globalized food system (Hinrichs, 2003). Food sovereignty challenges designers to enable people to innovate the food system. We are yet to develop economically viable solutions for scaling projects and providing citizens, governments and business with tools to develop and promote projects to innovate food systems and promote food sovereignty (Meroni, 2011; Murray, Caulier-Grice and Mulgan, 2010). This article examines how a design-led approach to innovation can assist in the development of new business models and ventures for local food systems: this is presented through an emerging field of research ‘Design-Led Food Communities’. Design-Led Food Communities enables citizens, governments and business to innovate local food projects through the application of design. This article reports on the case study of the Docklands Food Hub Project in Melbourne, Australia. Preliminary findings demonstrate valued outcomes, but also a deficiency in the design process to generate food solutions collaboratively between government, business and citizens.

Oncology service initiatives and research in regional Australia

Objective: This paper reflects on the recent growth of cancer research being conducted through some of Australia’s rural centres. It encompasses work being done across the fields of clinical, translational and health services research. Design: This is a collaborative piece with contributions from rural health researchers, clinical and cancer services staff from several different regions. Conclusion: The past decade has seen an expansion in cancer research in rural and regional Australia driven in part by the recognition that cancer patients in remote areas experience poorer outcomes than their metropolitan counterparts. This work has led to the development of more effective cancer networks and new models of care designed to meet the particular needs of the rural cancer patient. It is hoped that the growth of cancer research in regional centres will, in time, reduce the disparity between rural and urban communities and improve outcomes for cancer patients across both populations.

A feasibility and pilot randomized controlled trial of the "Timing it Right Stroke Family Support Program"

- Objective Examine feasibility of conducting a randomized controlled trial of the Timing it Right Stroke Family Support Program (TIRSFSP) and collect pilot data. - Design Multi-site mixed method randomized controlled trial. - Setting Acute and community care in three Canadian cities. - Subjects Caregivers were family members or friends providing care to individuals who experienced their first stroke. - Intervention The TIRSFSP offered in two formats, self-directed by the caregiver or stroke support person-directed over time, were compared to standard care. - Main Measures Caregivers completed baseline and follow-up measures 1, 3 and 6 months post-stroke including Centre for Epidemiological Studies Depression, Positive Affect, Social Support, and Mastery Scales. We completed in-depth qualitative interviews with caregivers and maintained intervention records describing support provided to each caregiver. - Results Thirty-one caregivers received standard care (n=10), self-directed (n=10), or stroke support person-directed (n=11) interventions. We retained 77% of the sample through 6-months. Key areas of support derived from intervention records (n=11) related to caregiver wellbeing, caregiving strategies, patient wellbeing, community re-integration, and service delivery. Compared to standard care, caregivers receiving the stroke support person-directed intervention reported improvements in perceived support (estimate 3.1, P=.04) and mastery (estimate .35, P=.06). Qualitative caregiver interviews (n=19) reflected the complex interaction between caregiver needs, preferences and available options when reporting on level of satisfaction. - Conclusions Preliminary findings suggest the research design is feasible, caregivers’ needs are complex, and the support intervention may enhance caregivers’ perceived support and mastery. The intervention will be tested further in a large scale trial.

Knowledge and behaviors of drunk-driving offenders in Guangzhou, China

Aims To better understand the knowledge and behaviors of drunk-driving offenders relating to alcohol use and driving in the context of recently amended Chinese legislation, and to investigate the involvement of alcohol-use disorders. Design The study was a cross-sectional survey conducted in 2012. Setting and participants: Data were collected at a local jail and 101 participants were recruited while in detention. Measures Questionnaire items examined demographic characteristics as well as practices and knowledge relating to alcohol use and driving. The Alcohol Use Disorders Identification Test (AUDIT) was used to assess hazardous drinking levels. Findings Knowledge about the two legal limits for “drink driving” and for “drunk driving” was low, at 28.3% and 41.4%, respectively. AUDIT scores indicated that a substantial proportion of the offenders had high levels of alcohol-use disorders. Higher AUDIT scores were found among the least experienced drivers, those who lacked knowledge about the legal limits, and recidivist drunk drivers. Conclusions Limited awareness of legal alcohol limits might contribute to offending; high AUDIT scores suggest that hazardous drinking levels may also contribute. This study provides important information to assist in refining community education and prevention efforts.

Viewing systematic reviews and meta-analysis in social research through different lenses

Systematic reviews and meta-analyses are used to combine results across studies to determine an overall effect. Meta-analysis is especially useful for combining evidence to inform social policy, but meta-analyses of applied social science research may encounter practical issues arising from the nature of the research domain. The current paper identifies potential resolutions to four issues that may be encountered in systematic reviews and meta-analyses in social research. The four issues are: scoping and targeting research questions appropriate for meta-analysis; selecting eligibility criteria where primary studies vary in research design and choice of outcome measures; dealing with inconsistent reporting in primary studies; and identifying sources of heterogeneity with multiple confounded moderators. The paper presents an overview of each issue with a review of potential resolutions, identified from similar issues encountered in meta-analysis in medical and biological sciences. The discussion aims to share and improve methodology in systematic reviews and meta-analysis by promoting cross-disciplinary communication, that is, to encourage 'viewing through different lenses'.

Applying the principles of interpretive field research: An example of an IS case study on shared services

All sound research commence with the selection of a research paradigm. The chosen research paradigm is significant in shaping the researcher’s perspectives of the world and it is a vital step in any study’s’ research design. There are different paradigms that IS researchers can choose from; amongst which the interpretive paradigm is growing in acceptance.. Though interpretive research has emerged as an important strand in Information Systems (IS), guidelines on how to conduct interpretive research and how to evaluate them have been scarce. Klein and Myers presented seven principles with examples for each from three case examples. While these principles are much valued, there is a lack of support for novice researchers on how to embed these principles in an overall research design, which could help with the aid of a detailed example that has done so. Thus, this paper aims to address this gap, and presents how Klein and Myers’s principles were applied within an example study that investigated shared services in the Malaysian Higher Education context. The example study adopted the interpretive paradigm as the most suited approach that fitted their research questions and goals. More details about the selection and adoption of the Klein and Myers’s guidelines in the context of the shared services research case study are presented in the paper.

A mixed-methods research approach to the review of competency standards for orthotist/prosthetists in Australia

Aim: The requirement for an allied health workforce is expanding as the global burden of disease increases internationally. To safely meet the demand for an expanded workforce of orthotist/prosthetists in Australia, competency based standards, which are up-to-date and evidence-based, are required. The aims of this study were to determine the minimum level for entry into the orthotic/prosthetic profession; to develop entry level competency standards for the profession; and to validate the developed entry-level competency standards within the profession nationally, using an evidence-based approach. Methods: A mixed-methods research design was applied, using a three-step sequential exploratory design, where step 1 involved collecting and analyzing qualitative data from two focus groups; step 2 involved exploratory instrument development and testing, developing the draft competency standards; and step 3 involved quantitative data collection and analysis – a Delphi survey. In stage 1 (steps 1 and 2), the two focus groups – an expert and a recent graduate group of Australian orthotist/prosthetists – were led by an experienced facilitator, to identify gaps in the current competency standards and then to outline a key purpose, and work roles and tasks for the profession. The resulting domains and activities of the first draft of the competency standards were synthesized using thematic analysis. In stage 2 (step 3), the draft-competency standards were circulated to a purposive sample of the membership of the Australian Orthotic Prosthetic Association, using three rounds of Delphi survey. A project reference group of orthotist/prosthetists reviewed the results of both stages. Results: In stage 1, the expert (n = 10) and the new graduate (n = 8) groups separately identified work roles and tasks, which formed the initial draft of the competency standards. Further drafts were refined and performance criteria added by the project reference group, resulting in the final draft-competency standards. In stage 2, the final draft-competency standards were circulated to 56 members (n = 44 final round) of the Association, who agreed on the key purpose, 6 domains, 18 activities, and 68 performance criteria of the final competency standards. Conclusion: This study outlines a rigorous and evidence-based mixed-methods approach for developing and endorsing professional competency standards, which is representative of the views of the profession of orthotist/prosthetists.

Methodological issues with older users as research participants

Researching with older participants presents many unique methodological challenges. One of the reasons for this is the greater variability in abilities among older than among younger people. Thus, the standard practice in user research of assuming homogeneity in a certain demographic group may not work with older adults. Designing experiments for users with diverse capabilities is challenging and calls for re-examination of existing experimental design methods. In this paper we will share our experience in researching with people with diverse capabilities and present its implications and possible way to address them.

Book Review: "Safe Design and Construction of Machinery – Regulation, Practice and Performance [First edition]"

With Safe Design and Construction of Machinery, the author presents the results of empirical studies into this significant aspect of safety science in a very readable, well-structured format. The book contains 436 references, 17 tables, one figure and a comprehensive index. Liz Bluff addresses a complex and important, but often neglected domain in OHS – the safety of machinery – in a holistic and profound, yet evidence based analysis; with many applied cases from her studies, which make the book accessible and a pleasant lecture. Although research that led to this remarkable publication might have been primarily focused on the regulators, this book can be highly recommended to all OHS academics and practitioners. It provides an important contribution to the body of knowledge in OHS, and establishes one of the few Australian in-depth insights into the significance of machinery producers, rather than machinery users in the wider framework of risk management. The author bases this fresh perspective on the well-established European Machinery Safety guidelines, and grounds her mixed-methods research predominantly in qualitative analysis of motivation and knowledge, which eventually leads to specific safety outcomes. It should be noted that both European and Australian legal aspects are investigated and considered, as both equally apply to many machinery exporters. A detailed description of the research design and methods can be found in an appendix. Overall, the unique combination of quantitative safety performance data and qualitative analysis of safety behaviours form a valuable addition to the understanding of machinery safety. The author must be congratulated on making these complex relationships transparent to the reader through her meticulous inquiry.

Are diverse factors proxies for architectural influences? A case for architecture in the aetiology of schizophrenia

Introduction The last half-century of epidemiological enquiry into schizophrenia can be characterized by the search for neurological imbalances and lesions for genetic factors. The growing consensus is that these directions have failed, and there is now a growing interest in psychosocial and developmental models. Another area of recent interest is in epigenetics – the multiplication of genetic influences by environmental factors. Methods This integrative review comparatively maps current psychosocial, developmental and epigenetic models for schizophrenia epidemiology to identify crossover and theoretical gaps. Results In the flood of data that is being produced around the schizophrenia epidemiology, one of the most consistent findings is that schizophrenia is an urban syndrome. Once demographic factors have been discounted, between one-quarter and one-third of all incidence is repeatedly traced back to urbanicity – potentially threatening more established models, such as the psychosocial, genetic and developmental hypotheses. Conclusions Close analysis demonstrates how current models for schizophrenia epidemiology appear to miss the mark. Furthermore, the built environment appears to be an inextricable factor in all current models and indeed may be a valid epidemiological factor on its own. The reason the built environment hasn’t already become a de rigueur area of epidemiological research is possibly trivial – it just doesn’t attract enough science, and lacks a hero to promote it alongside other hypotheses.

Design of a quadrotor micro air vehicle

In this paper, we present the design and development details of a micro air vehicle (MAV) built around a quadrotor configuration. A survey of implemented MAVs suggests that a quadrotor design has several advantages over other configurations, especially in the context of swarm intelligence applications. Our design approach consists of three stages. However, the focus of this paper is restricted to the first stage that involves selection of crucial components such as motor-rotor pair, battery source, and structural material. The application of MAVs are broad-ranging, from reconnaissance to search and rescue, and have immense potential in the rapidly advancing field of swarm intelligence.

Pesquisa-design formação: uma proposta metodológica para a produção de Recursos Educacionais Abertos na cibercultura

Essa pesquisa inspirou-se nos movimentos sociais recentes relacionados à abertura de materiais digitais para compartilhamento, (re) uso e remixagem no ciberespaço. Assim, partimos da seguinte problemática: como desenvolver atos de currículo capazes de contribuir para a produção de Recursos Educacionais Abertos (REA) para a docência e aprendizagem na cibercultura? O objetivo foi desenvolver um dispositivo-metodológico como ato de currículo que atualiza a pesquisa-formação para o design de situações de aprendizagemensino e de artefatos pedagógicos que contemplem a autoria dos praticantes culturais. Para atingir o proposto, foi desenvolvido um dispositivo que atualiza o método da pesquisa-formação para a docência e aprendizagem na cibercultura (SANTOS, 2005; 2014) com alguns princípios da pesquisa-design (GRAVEMEIJER; COBB, 2006; van den AKKER, 1999; BROWN, 1992; COLLINS, 1992; NEWMAN, 1990; KELLY, 2003; RAMOS; STRUCHINER, 2008) para propiciar a produção de artefatos digitais utilizando os recursos oferecidos pelas plataformas da Web 2.0. A pesquisa-design formação, como método e o design interativo aberto como dispositivo, foram criados com o objetivo de sistematizar o processo de construção e implementação de atos de currículos e arquitetar percursos abertos em plataformas da Web 2.0. A metodologia proposta parte da bricolagem da pesquisa-formação multirreferencial na cibercultura com a pesquisa-design. A pesquisa está estruturada em quatro conceitos-tema importantes: a) educar na cibercultura: mídias em destaque; b) Design na Web 2.0: faça você mesmo e de preferência acompanhado; c) Professor-autor e a sua construção epistemológica e metodológica, e; d) Professor-autor em formação: enunciação, negociação e autoria. Essa pesquisa revelou alguns achados nas dimensões referente ao design como produto e processo, método e atos de currículo, que têm a intenção de contribuir para: a) a sistematização de processos de aprendizagemensino, promovendo a produção de artefatos digitais abertos por professores e alunos; b) o design estrutural e proposicional das atividades pedagógicas; c) a formação de sujeitos-autores na cibercultura. Portanto, esta pesquisa contribuiu para a autorização e autonomização dos praticantes culturais através da metodologia pesquisa-design formação bem como a disponibilização de materiais digitais abertos na cibercultura.

Methodological implications of critical realism for mixed-methods research

Building on recent developments in mixed methods, we discuss the methodological implications of critical realism and explore how these can guide dynamic mixed-methods research design in information systems. Specifically, we examine the core ontological assumptions of CR in order to gain some perspective on key epistemological issues such as causation and validity, and illustrate how these shape our logic of inference in the research process through what is known as retroduction. We demonstrate the value of a CR-led mixed-methods research approach by drawing on a study that examines the impact of ICT adoption in the financial services sector. In doing so, we provide insight into the interplay between qualitative and quantitative methods and the particular value of applying mixed methods guided by CR methodological principles. Our positioning of demi-regularities within the process of retroduction contributes a distinctive development in this regard. We argue that such a research design enables us to better address issues of validity and the development of more robust meta-inferences.