Sammanfattning/Abstract: Having means to detect and avoid potential predators is a necessity for prey species. Most mammalian prey species are able to detect odours emitted by predators and to adapt their behaviour accordingly. These odour cues are therefore considered to act as semiochemicals. Predator odours consist of several dozen different odourants. In order to assess if single odourants ...

Purpose: The aim of this study is to examine the mediating factor attitude on consumers’ intention purchase remanufactured automotive components in Malaysia. Theoretical framework: Theory Perceived Behaviour (TPB) can be expanded, accordance with Ajzen (1991), by adding new variables or modifying present paths between variables. As previously mentioned, TPB contends that attitude, subjective no...

Definitions of election verifiability in the computational model of cryptography are proposed. The definitions formalize notions of voters verifying their own votes, auditors verifying the tally of votes, and auditors verifying that only eligible voters vote. The Helios (Adida et al., 2009) and JCJ (Juels et al., 2010) election schemes are shown to satisfy these definitions. A previous definiti...

Clarinet, oboe, bassoon, tuba, flute, trumpet, trombone, French horn, and English horn tones have been synthesized with partials controlled by one spectral envelope (fixed for each instrument regardless of note frequency) and three temporal envelopes. Musically literate auditors identified natural tones with 85% accuracy and our synthesized tones with 66% accuracy; a number of the confusions we...

The purpose of an auditor’s role in society is to validate the truthfulness of financial statements. In order to perform their role, it is essential that auditors are independent of the client company and are not seen to have any motive for none disclosure of misleading information (Lavin, 1977:237). If owners of organisations doubt the auditor’s independence, financial statements will lack cre...

Currently, financial statements auditors perform the tests of controls based on sampling. However, when using a sampling approach, information is lost. To counter this drawback, data analytics has been applied as a method for auditors to provide assurance while using all data. Specifically for testing controls, the potential of process mining has been explained in literature. Indeed, conformanc...

In this paper, we identify instances in which the auditor-client relationship has been terminated (i.e., the auditor resigns or the client dismisses the auditor) but the auditor continues to complete a subsequent quarterly review. Using discretionary accruals and earnings benchmark tests to proxy for the extent of earnings management, we contrast earnings management behavior during these “lame ...

In 1993 the Auditing Practices Board issued an expanded audit report, SAS 600 Auditors' Reports on Financial Statements, in an attempt to educate users and reduce their misunderstandings in respect of certain matters pertaining to the audit function. In the context of the auditors' reporting environment, this paper investigates the extent to which the new audit report, SAS 600, has been success...

We use an evolutionary game model to study the interplay between corporate environmental compliance and enforcement promoted by the policy maker in a country facing a pollution trap, i.e., a scenario in which the vast majority of firms do not internalize their pollution negative externality and auditors do not inspect firms. The game conflict is due to the trade-off in which firms are better-of...