Examining the relationship between audit committee effectiveness and audit fees: An empirical investigation on companies listed in the UAE financial markets
Published in: Electronic Journal of Applied Statistical Analysis
Jun 04, 2019
This study seeks to understand the relationship between audit committee effectiveness and audit fees. Prior literature suggests two perspectives to explain this relationship; the first is demand based whereas a positive rela- tionship is expected, while the second is audit risk which propose a negative relationship between the two variables. In order to test the relationship be- tween the two variables, data were collected from 64 companies listed in Abu Dhabi Securities Exchange and Dubai Fina...
Apply the quantum particle swarm optimization for the K-traveling repairman problem
Published in: Soft Computing
Jun 03, 2019
This paper deals with an optimization problem encountered in the field of transport of goods and services, namely the K-traveling repairman problem (K-TRP). This problem is a generalization of the metric traveling repairman problem (TRP) which is also known as the deliveryman problem and the minimum latency problem. The K-TRP and the related problems can be considered as “customer-centric” routing problems because the objectif function consists in minimize the sum of the waiting times of custom...
TIME OBSERVANCE AND PRODUCTIVE PERFORMANCE OF CIVIL SERVANTS: POLICY IMPLICATIONS
Published in: ERAZ
May 23, 2019
This study is about time observance and productive performance among employees in the selected city governments in the Philippines. Principally, it attempts to determine if performance of employees is influenced by time observance. Specifically, it is concerned with the level of productive performance among civil servant respondents (n=1,142) as gauged by the attainment of targets and performance rating, the influence of time observance to productive performance, the time-related problems encou...
Data for the spatiotemporal analysis of US global banks’ exposure to foreign counterparty risks
Published in: Data in Brief
May 01, 2019
Ibrahim Niankara
Hassan Ismail
This article Presents an extract of the fully consolidated data collected through the US Federal Financial Institutions Examination Council (FFIEC) reports, FFIEC 009 and FFIEC 009a [1]. The data is provided here as a Panel of Quarterly claims covering the 2017 fiscal year from last quarter 2016, to third quarter 2017. Following U.S. generally Accepted Accounting Principles (GAAP), it contains financial claims reported by 68 US banking organizations (including US holding companies owned by fore...
Why is Administrative Corruption Pervasive? A Mediation Approach
Published in: Journal of Applied Economic Sciences, 2019, Vol. 14, No. 1
Apr 17, 2019
Salem Al Jundi
Ahmed Shuhaiber
Shaban Al-Emara
Reshmi Augustine
Despite the existence of valuable literature on political and corporate corruption, there have been only a limited number of papers examining the determinants of administrative corruption. A thorough search of the relevant literature shows there has been no examination of the multivariate impact of corrupt culture, the weakness of organizational culture, the political instability, and the institutional weakness on administrative corruption, and the interplay among these constructs has yet to be...