Business Commons^™

Long-Term Auditor-Client Relationship And Its Effects On The Audit Quality, Burim Isa Berisha Dr.Sc

International Journal of Business and Technology

Apart from this, the long-term Auditor client relationship has been the center of attention in most of the discussions and debates as well. Numerous studies have been conducted by the academic researchers, financial and professional analysts, regulatory authorities and governing bodies, and in some cases by the Auditors and the firms as well regarding the effects of long-term Auditor-client relationship on audit quality, equity risk premium, financial reports quality, audit pricing etc. These studies provide us with different results, both with the positive and negative associations and effects of long-term Auditor-client relationship on the basis of different factors and contexts. …

Management Of Small Enterprises And Family Businesses In The Republic Of Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B

International Journal of Business and Technology

Small businesses represent the driving force of an economy. They are the key that enables the production and marketing of thousands of products and services thus becoming the basis for a sound economic development. Consequently, small businesses are of vital importance to the economy.

Small business is a generator of innovation and a source of new jobs. The trend shows that small businesses are the backbone of all developments and movements in the economic system.

The small business scope is present in almost every pore of social and economic life.

According to the Statistical Register for Businesses, there are 9,358 …

The Process Of Adapting Innovations In Banking Services By Businesses In Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B

International Journal of Business and Technology

This dissertation addresses the importance of a business model from businesses in Kosovo, which is able to adapt innovations from the banking sector such as digital services, and through which become part of a global market where such developments occur step by step. very fast At the beginning of this paper will be given definitions related to the main concepts that are addressed such as business model, innovations in banking services - digitalization of services and the role and importance of linking a business model with banking services of the time. After the theoretical part, from which the main concepts …

Agency Theory And Audit Quality, Burim Isa Berisha Bb

International Journal of Business and Technology

Auditing plays a vital role in reducing both: information asymmetry by empirically confi rming the validity of fi nancial statements and agency problems. The principal- agent confl ict illustrated in agency theory, where principal (owner) lack reasons to believe their agents (managers) because of information asymmetries and contradictory motives. Information asymmetry deals with the study of decisions in transactions where one party has more or superior information than other. Agents (either directors or auditors) may be trustworthy without further incentives to align interest or monitoring strategies such as audit or increased regulation. However, the simple agency model would recommend that …

Background To Auditing And Role Of Auditor, Burim I. Berisha B.B

International Journal of Business and Technology

Financial markets crisis since 2007 has unfolded many issues regarding the supervision of financial institutions, financial reporting and auditing as of core importance to many regulatory bodies in order to ensure proper-functioning framework in the internal market. An audit, along with both adequate supervision and corporate governance, can contribute towards the financial health of the companies by providing assurance in terms of bringing financial stability into their reports (European Commission [EC], 2010, p. 3). The assurance provided by the auditors reduces the risk of misstatements and ultimately the cost of failure to be suffered by the firm’s stakeholders’ also reduces. …

The Process Of Adapting Innovations In Banking Services By Businesses In Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B

International Journal of Business and Technology

This dissertation addresses the importance of a business model from businesses in Kosovo, which is able to adapt innovations from the banking sector such as digital services, and through which become part of a global market where such developments occur step by step. very fast At the beginning of this paper will be given definitions related to the main concepts that are addressed such as business model, innovations in banking services - digitalization of services and the role and importance of linking a business model with banking services of the time. After the theoretical part, from which the main concepts …

Accountability Responsibility As An Instrument For Performance Measurement, Burhan Rexhepi B.R

International Journal of Business and Technology

This paper addresses the role and importance of accounting information, in particular liability accounting and the impact of liability centers on the success of the enterprise. The success of business decision making is closely linked to the quality and accuracy of accounting information. Every entity, regardless of ownership, size and form of legal organization, the capital structure exists and functions to achieve its objectives.

We live in a time of great changes in external environmental factors, which impose the need to know modern methods and models for running a business. However, the main basis of business success depends on the …

Types Of Financial And Economic Crisis, Burhan R. Rexhepi B.R

International Journal of Business and Technology

Financial crises have caused much debate among different economists. They have attempted to explore any possibility of detecting and preventing crises before they cause the damages that will require way more time and energy to repair the situation and bring the economies back on the right track of sustainable development. The purpose of this study is to analyze different types of financial crises that have affected the economies of the world in order to draw lessons from their experiences. Analysis of this study is divided into four types of financial crises: Banking crisis, speculative bubbles and the market failures, international …

An Outlook Of Factoring Industry In The World And In Kosovo, Burhan R. Rexhepi B.R

International Journal of Business and Technology

Factoring is the most appropriate one for both bank and SMEs as it is considering a method of raising short- term working capital for enterprise by exchanging its A/R, not collateral focused and not adding any liability into their balance sheet. Moreover, factoring is a comprehensive financial service that includes not only financing but also credit protection, accounts receivable bookkeeping and collection services. Factoring not only brings benefit to CBs as a new service for diversification and increasing turnover but also supports SMEs to access financing for roll-up their business and gaining profit from achieving advantages of competitiveness. Although it …

Modeling Identity Disclosure Risk Estimation Using Kenyan Situation, Peter N. Muturi, Andrew M. Kahonge, Christopher K. Chepken, Evans K. Miriti

The African Journal of Information Systems

Identity disclosure risk is an essential consideration in data anonymization aimed at preserving privacy and utility. The risk is regionally dependent. Therefore, there is a need for a regional empirical approach in addition to a theoretical approach in modeling disclosure risk estimation. Reviewed literature pointed to three influencers of the risk. However, we did not find literature on the combined effects of the three influencers and their predictive power. To fill the gap, this study modeled the risk estimation predicated on the combined effect of the three predictors using the Kenyan situation. The study validated the model by conducting an …

Understanding Information Sharing Among Equity Analysts, An-Ping Lin, Smu Office Of Research

Research@SMU Infographics

While analysts are known to be experts of the industries they cover, there is a lack ofevidence about how information is shared about the industries they do not cover. SMU Assistant Professor of Accounting Lin An-Ping and his collaborators used the interdependence between an analyst’s covered industry and their colleagues’ covered industries to measure the extent of cross-industry information sharing among analysts.

All Quiet On The Digital Front: The Unseen Psychological Impacts On Cybersecurity First Responders, Tammie R. Hollis

USF Tampa Graduate Theses and Dissertations

Driven by the increasing frequency of cyberattacks and the existing talent gap between industry needs and skilled professionals, this research study focused on the crucial human element in the domain of cybersecurity incident response. The objective of this dissertation was to offer a meaningful exploration of the lived experiences encountered by cybersecurity incident responders and an assessment of the subsequent impacts on their well-being. Additionally, this study sought to draw comparisons between the experiences of cybersecurity incident responders and their counterparts in traditional emergency response roles. Semi-structured interviews were conducted with a cohort of 22 individuals with first-hand experience working …

2023-11-10 University Graduate Committee Meeting Minutes, Morehead State University. Faculty Senate., University Graduate Committee.

Faculty Senate Records

Meeting minutes from the University Graduate Committee from November 10, 2023.

2023-11-10 Research And Creative Productions Committee Meeting Minutes, Morehead State University. Faculty Senate., Research And Creative Productions Committee.

Faculty Senate Records

The meeting minutes of the Research and Creative Productions Committee for November 10, 2023.

2023 Sale Conference Proceedings, Elise Lael Kieffer

International Journal of Regional Issues in the Arts

conference proceedings

Lindenwood Celebrates Grand Opening Of Math Success Center, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

2023-November-09-Etsu Offers Winter Outlook For 2023-24.Pdf, University Marketing And Communication, East Tennessee State University

ETSU News

The region got a taste of Old Man Winter when daytime temperature highs didn’t rise above the low 40s earlier this month.

Though the official start to the season doesn’t happen until Dec. 21, forecasters are already offering predictions for the coming cold weather months.

East Tennessee State University, home to the Tennessee Climate Office, projects:

Close to average precipitation for much of the region; Heavier rain and snow in the mountains, especially in North Carolina; And the potential for slightly below average temperatures, especially in January and February, for the Appalachian Highlands.

“These seasonal forecasts are certainly tricky, and …

2023-November-09-Student Pharmacists Get Hands-On Lesson In Cancer Research.Pdf, University Marketing And Communication, East Tennessee State University

ETSU News

A top natural products research scientist from Colombia visited East Tennessee State University Bill Gatton College of Pharmacy recently to meet with student pharmacists and help demonstrate the drug discovery process.

Dr. Ruben Torrenegra, who was recognized in 2018 by the government of Colombia as one of its top scientists, has helped progress the college’s drug discovery program since 2008 when he partnered with Dr. Victoria Palau, professor emerita of Pharmaceutical Sciences. Palau started her cancer research with plants when she came to ETSU in 2007.

In that time, Torrenegra helped train dozens of ETSU student pharmacists in cancer …

2023-11-09 Faculty Welfare & Concerns Committee Meeting Minutes (Draft), Morehead State University. Faculty Senate.

Faculty Senate Records

Meeting minutes from the Faculty Welfare & Concerns Committee for November 9, 2023.

2023-11-09 Institutional Animal Care And Use Committee Meeting Minutes, Morehead State University. Faculty Senate., Institutional Animal Care And Use Committee.

Faculty Senate Records

The meeting minutes of the Institutional Animal Care and Use Committee for November 9, 2023.

2023-November-08-Etsu To Host Quarterly Smokefree Tn Coalition Meeting Nov. 16.Pdf, University Marketing And Communication, East Tennessee State University

ETSU News

East Tennessee State University’s Center for Cardiovascular Risk Research (CCRR) will host a quarterly meeting of the SmokeFree Tennessee Coalition this month as part of their work to help guide and develop a statewide strategic plan for tobacco control.

In 2022, the Tennessee Department of Health enlisted the ETSU College of Public Health to provide strategic planning services and expert guidance to create a five-year comprehensive tobacco control plan. The plan will be sweeping, serving as a roadmap to prevent tobacco use and create new tobacco control initiatives.

As part of the development of this plan, CCRR will conduct 10 …

2023-November-08-Etsu To Reopen Popular Synthetic Ice-Skating Rink.Pdf, University Marketing And Communication, East Tennessee State University

ETSU News

After drawing hundreds of visitors to campus during the last holiday season, East Tennessee State University is preparing to once again open its synthetic ice-skating rink to the community.

The rink is located on the ETSU University Commons, adjacent to the D.P Culp Student Center.

Following ETSU’s annual holiday lights celebration on Monday, Nov. 13, the rink will be open for visitors. That evening, ETSU faculty, staff and students may skate for free with an ETSU ID. Members of the community are welcome to skate; rental rates are available on the skating website.

The grand opening celebration, Bucky’s Blizzard …

2023-November-08-Farnor Named To Volunteer Tennessee Commission.Pdf, University Marketing And Communication, East Tennessee State University

ETSU News

Tennessee Gov. Bill Lee recently appointed East Tennessee State University Coordinator for Leadership and Civic Engagement Nathan Farnor to serve on the Volunteer Tennessee Commission for the State of Tennessee.

Farnor’s appointment to the commission began in September and runs through Dec. 31, 2024, with the possibility of reappointment.

"I am grateful to Gov. Lee for the opportunity to serve on the Volunteer Tennessee Commission and to help drive ongoing volunteerism and community engagement, not just in East Tennessee but across the Volunteer State,” said Farnor.

Stepping into the role of coordinator for Leadership and Civic Engagement last year, Farnor's …

2023-November-08-As Drought Grips Region, Etsu Providing Critical Analysis.Pdf, University Marketing And Communication, East Tennessee State University

ETSU News

An outdoor stroll, with the feel of grass crunching against your shoes, may have left the impression that the area is having a dry spell.

You aren’t wrong.

Moderate-to-extreme levels of drought are gripping much of Tennessee, according to East Tennessee State University’s Dr. Andrew Joyner.

A member of the Department of Geosciences, Joyner is the state’s official climatologist.

“We’ve seen reports of dry pastures and soils, as well as decreased pond levels,” said Joyner. “This is having an impact on our region and state, especially as it relates to agriculture.”

Joyner leads the Tennessee Climate Office, based at ETSU, …

2023-November-08-Etsu Offering ‘Mental Health First Aid’ Course.Pdf, University Marketing And Communication, East Tennessee State University

ETSU News

East Tennessee State University’s Office of Professional Development will offer two “Mental Health First Aid” trainings this month.

“Mental Health First Aid” is a public education program that introduces participants to risk factors and warning signs of mental illnesses, builds understanding of their impact and gives an overview of common support frameworks.

Training will take place on Nov. 14 at the ETSU Innovation Lab and on Nov. 17 at ETSU at Sevierville. The skills-based course is designed to teach people how to identify, understand and respond to signs and symptoms of mental health or substance use challenges. Similar to physical …

2023-November-08-All Aboard- Etsu Documents Historic Train Depots.Pdf, University Marketing And Communication, East Tennessee State University

ETSU News

Call it the 19th century version of Facebook.

Though difficult for today’s readers to recognize, train depots were once hubs of information, a place of near constant hustle and bustle.

Flash back more than a century ago, and East Tennessee was full of them, some designed in a Gothic style that featured low roofs and usually only enough space to conduct basic operations, with others much more elaborate in architectural style.

A new digital exhibit, cataloged by East Tennessee State University’s Archives of Appalachia, highlights many of them.

“One of the purposes behind this exhibit is to emphasize the importance …

Geopolitics In Recent U.S. Professional Military Reading Lists, Bert Chapman

Libraries Faculty and Staff Scholarship and Research

Professional military reading lists have existed for a long time in the U.S. military and in other national militaries. They are frequently updated and intended to enhance the professional knowledge of military professionals in areas ranging from cultural awareness, ethics, leadership, international relations, military history and military operations, and areas of expertise considered essential to successfully executing the operations of their military service branch. These lists are prepared by the leadership organizations of these armed services such as the Air Force Chief of Staff, U.S. Army’s Chief of Staff, Chief of Naval Operations, and Marine Corps Commandant. Such readings are …

Big Data Analytics For Healthcare Social Media: New Algorithms And Insights, Negar Maleki

USF Tampa Graduate Theses and Dissertations

Over the last two decades, there has been a rapid evolution in information and communication technology, including the emergence of social media. Social media has a significant impact on various fields such as politics, business, culture, education, careers, innovation, and especially healthcare. This influence is not a new phenomenon since a survey from ten years ago showed that up to 78\% of American adults used the internet to look for health-related information for themselves or someone else. With the shift towards on-demand services in society, healthcare is also affected by this trend. Instead of waiting for weeks or months to …

An Empirical Analysis Of Sentiment And Confidence Regarding Interest Rates In Disclosures Of Public Firms In The U.S. Fintech Sector, James J. Farley

USF Tampa Graduate Theses and Dissertations

This dissertation studied the channel of communication of 10-K and 10-Q financial reports and the effectiveness of relaying interest rate sentiment. 10-K financial reports relay information regarding a company’s financials on a yearly basis while 10-Q reports relay information on a quarterly basis. To study a newer industry of Fintech and how it may be affected by interest rates it was necessary to narrow Fintech to the United States and a coordinated public channel of communication using the 10-Q and 10-K financial reports. Fintech emerged as a relevant word and industry coming off the Great Recession of 2009. During the …

Motivations For Planning: Uncovering The Inhibitors To The Adoption Of Comprehensive Financial Planning For Business Owners, Daniel R. Gilham

USF Tampa Graduate Theses and Dissertations

Though comprehensive financial planning is well-known terminology, it is not a well-known or adopted concept. Broadly, financial planning is associated with investment management, but this approach is changing. Most research on financial planning is confined to the benefits, or process, behind planning. For business owners, coordinated, comprehensive financial planning should include the founder’s largest, most concentrated financial asset, the business they are running. The underlying motivations and bias that inhibit business owners from engaging in a comprehensive financial planning relationship has not been heavily researched. In this dissertation, I studied business owner inhibitors to the adoption of comprehensive financial planning …