Journal articles on the topic 'Client importance'
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Utomo Dwi Hatmoko, Jati, and Riqi Radian Khasani. "Assessing Contractor Satisfaction towards Client Performance in Construction Projects." Applied Mechanics and Materials 845 (July 2016): 338–43. http://dx.doi.org/10.4028/www.scientific.net/amm.845.338.
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While most research looks at the client satisfaction in the construction industry, contractor satisfaction towards client performance is also an important issue. The performance of contractors and clients are inter-reliant, and their interactions fundamentally determine the overall project performance. This research aims to analyze the level of contractor satisfaction towards client performance. The objectives are to determine the contractor satisfaction index (CoSI) towards client performance, and to evaluate performance indicators to improve. Data was collected through questionnaire surveys filled out by 163 respondents. Indicators of client performance include client’s understanding of project requirements, financial, decision making, management skills, supports for contractor and client’s attitude. This research found that the CoSI equals to 69.65%, indicating that in general the contractors are satisfied with the clients’ performance. Further, an importance-performance analysis of client performance (IPACP) classifies the client performance based on the importance and performance, resulting in four categories, i.e. excellent work, areas of improvement, low priority, and disproportionate. Excellent work of clients are mainly related to financial and attitude, while areas of improvement include the understanding of project scope and spesification, ease of payment approval on projects, unity of opinion from client’s team, and administration system. These findings are beneficial for clients for self-evaluation on their performance, particularly on attributes they underperform. Policy makers in the construction industry can also learn from these findings to initiate a strategic program to strengthen client performance. As the performance of clients and contractors are inter-reliant, improving client performance also means enhancing contractor performance for a successful project.
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Vermeer, Beth Y., Brian C. Spilker, and Anthony P. Curatola. "The Effects of Economic and Social Bonds with Clients on Tax Professionals' Recommendations." Journal of the American Taxation Association 42, no. 2 (August 5, 2019): 145–58. http://dx.doi.org/10.2308/atax-52509.
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ABSTRACT This study provides new insights about how tax professionals' economic and social relationships with clients separately and jointly affect tax professionals' propensity to recommend aggressive tax positions to clients when resolving ambiguous issues. In an experiment with 133 practicing tax professionals, we manipulate the economic importance of the client and client identification (a social construct). We find that as the economic importance of the client increases, professional recommendations follow an inverted U-shaped pattern. Tax professionals more strongly recommend aggressive positions for clients of moderate economic importance than for clients of low or high economic importance. We also find that tax professionals with high versus low client identification provide more aggressive recommendations for clients of low or moderate economic importance, but not for clients of high economic importance. This paper contributes to the literature by identifying a boundary condition on client identification that has not been considered in prior accounting research.
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Chung, Hyeesoo, and Sanjay Kallapur. "Client Importance, Nonaudit Services, and Abnormal Accruals." Accounting Review 78, no. 4 (October 1, 2003): 931–55. http://dx.doi.org/10.2308/accr.2003.78.4.931.
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The economic theory of auditor independence (DeAngelo 1981b) suggests that auditors' incentives to compromise their independence are related to client importance. Using ratios of client fees and of nonaudit fees divided by the audit firm's U.S. revenues or a surrogate for the audit-practice-office revenues as measures of client importance, we investigate their association with Jones-model abnormal accruals. In a sample of 1,871 clients of Big 5 audit firms we do not find a statistically significant association between abnormal accruals and any of the client importance measures. Our theory development also suggests that auditor incentives to compromise independence should increase with the extent of client opportunities and incentives to manage earnings, and decrease with the strength of corporate governance and auditor expertise. We also do not find a statistically significant association between abnormal accruals and client importance in subsets of the samples partitioned by proxies for these factors.
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Harris, Alex H. S. "Incidence of Critical Events in Professional Practice: A Statewide Survey of Psychotherapy Providers." Psychological Reports 88, no. 2 (April 2001): 387–97. http://dx.doi.org/10.2466/pr0.2001.88.2.387.
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The goal was to tabulate the incidences of clients' suicide, attack by a client, and sexual contact with clients in an Alaskan sample of masters and doctoral-level psychotherapy providers (excluding psychiatrists) and to assess which, if any, demographic or professional characteristics were associated with each critical event. Results from 151 respondents (response rate 43.5%) indicated that 42.7% of providers had experienced at least one client's suicide, 28% had been physically attacked by a client, 4% reported having had sexual contact with a then current client, and 6% reported sexual contact with a former client. Areas for research are outlined, specifically the importance of using methods other than surveys and exploring variables other than standard demographic data.
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Sumsion, Thelma. "Facilitating Client-Centred Practice: Insights from Clients." Canadian Journal of Occupational Therapy 72, no. 1 (February 2005): 13–20. http://dx.doi.org/10.1177/000841740507200106.
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Background. This paper adds to the established importance of client-centred practice in mental health programs by reporting on the outcome of client interviews in one community setting in England. Purpose. The purpose of these interviews was to determine the opportunities for, and barriers to, the application of a definition of client-centred practice. Methods. Purposive sampling was used to obtain 9 clients who participated in structured interviews. A combination of methods, including template analysis and the editing approach, were employed to determine themes and sub themes that are presented within the context of the clients' reasons for attending these programs. Results. These themes included initiating client-centred practice with the sub themes of providing information to enable choice, participate in negotiating goals, overcoming fear and the severity of illness. Other themes related to the therapist's response to the client's illness and the clients knowledge about client-centred practice. Practice Implications. It was clear from these interviews that client-centred practice was important to this group of clients and there were both opportunities and barriers to be considered by therapists.
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Li, Li, Mary Ma, and Victor Song. "Client importance, bank risk, and systemic risk." Asian Review of Accounting 26, no. 4 (December 3, 2018): 511–44. http://dx.doi.org/10.1108/ara-03-2018-0068.
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Purpose The purpose of this paper is to investigate the effects of audit client importance on future bank risk and systemic risk in US-listed commercial banks. Design/methodology/approach The authors use archival research method. Findings The authors mainly find that client importance is negatively related with future bank-specific crash risk and distress risk, and also with sector-wide systemic crash risk and systemic distress risk in the future. The authors also report some evidence that these relations become more pronounced during the crisis period than during the non-crisis period. Moreover, the effect of client importance on systemic risk is found to strengthen in banks audited by Big-N auditors, by auditors without clients who restate earnings, and by auditors with more industry expertise. Research limitations/implications These findings contribute to the auditing and systemic risk literature. Practical implications This study has implications for regulating the banking industry. Originality/value This study provides original evidence on how client importance affects bank-specific risk and systemic risk of the banking industry.
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Irving, James H., and Paul L. Walker. "Auditor Resignations and the Importance of Monitoring Client Acceptance Risk." Current Issues in Auditing 6, no. 1 (February 1, 2012): P7—P11. http://dx.doi.org/10.2308/ciia-50136.
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SUMMARY We summarize our recently published study in Accounting Horizons (Catanach et al. 2011) that examines client acceptance patterns and client outcomes following auditor resignations. We used a sample of auditor resignations to examine two issues: (1) why accounting firms assume the role of successor auditor on these presumably risky engagements, and (2) the future outcomes of clients accepted by these successor auditors. We find that smaller accounting firms accept the successor auditor role for resigned clients at a considerably greater rate than do larger firms. Additionally, resigned clients accepted by smaller firms are riskier on several dimensions than those accepted by larger firms. Furthermore, resigned clients accepted by smaller firms are associated with weaker long-term financial ratios, shorter survival tenures, and a greater likelihood of adverse outcomes relative to those accepted by larger firms. We offer related insights for practitioners.
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Joss, Malcolm. "The Importance of Job Analysis in Occupational Therapy." British Journal of Occupational Therapy 70, no. 7 (July 2007): 301–3. http://dx.doi.org/10.1177/030802260707000705.
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Occupational therapists can play a major role in the work rehabilitation process through the assessment and rehabilitation of clients for a return to work (Gibson and Strong 2003). The challenge facing the occupational therapist is identifying if the client's current functional abilities are a suitable match for the demands of the job. Ideally, the occupational therapist should assess the demands of the job that the client is required to perform as well as completing an assessment of the client's work abilities. The purpose of this opinion piece is to highlight to occupational therapists the importance of job analysis in all specialties within vocational rehabilitation and to illustrate the process used by the occupational therapists in the Occupational Health and Safety Advisory Service.
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Chen, Shimin, Sunny Y. J. Sun, and Donghui Wu. "Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis." Accounting Review 85, no. 1 (January 1, 2010): 127–58. http://dx.doi.org/10.2308/accr.2010.85.1.127.
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ABSTRACT: This study examines how the legal and regulatory changes in China affect the relationship between client economic importance and audit quality. At the individual auditor level, we find that the propensity to issue modified audit opinions (MAOs) is negatively correlated with client importance from 1995 to 2000. However, from 2001 to 2004, when the institutional environment became more investor-friendly, the propensity to issue MAOs is positively associated with client importance. These findings are corroborated by an analysis of regulatory sanctions. Although client importance measured at the office level is also negatively related to the propensity for MAOs from 1995 to 2000 without controlling for the auditor-level client importance, this result is sensitive to model specification and sample composition. Our results suggest that (1) institutional improvements prompt auditors to prioritize the costs of compromising quality over the economic benefits gained from important clients; and (2) the impact of client importance on audit decisions appears to be different at the individual auditor and office levels.
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Liu, Li-Lin, Dana Forgione, Xinmei Xie, and Leonard Branson. "CLIENT IMPORTANCE AND AUDITOR INDEPENDENCE." Journal of International Business and Economics 14, no. 4 (October 1, 2014): 95–110. http://dx.doi.org/10.18374/jibe-14-4.6.
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Scaler Scott, Kathleen. "Cluttering in a School-Aged Child: Tackling the Challenges Step by Step." Seminars in Speech and Language 43, no. 02 (March 2022): 130–46. http://dx.doi.org/10.1055/s-0042-1743537.
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AbstractThe purpose of this article is to highlight and provide solutions for the complexities of the communication disorder of cluttering. The article includes a 12-part case study of a school-aged child who is referred for an evaluation due to decreased speech intelligibility. The case is woven throughout the article to illustrate all aspects of client management: initial referral, evaluation and differential diagnosis, treatment, and discharge. The case reflects the challenges of increasing client awareness and the importance of advocating for client's needs throughout the process. This article provides background on myths about cluttering and current research findings to debunk these myths. Additionally, methods for evaluation, differential diagnosis, and treatment of cluttering are presented. An indirect approach to increasing client awareness and family and client education is included. The overall focus is to help the clinician better understand how to evaluate, treat, discharge, and advocate for clients with cluttering in ways that meet clients where they are.
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Poost-Foroosh, Laya, Mary Beth Jennings, and Margaret F. Cheesman. "Comparisons of Client and Clinician Views of the Importance of Factors in Client-Clinician Interaction in Hearing Aid Purchase Decisions." Journal of the American Academy of Audiology 26, no. 03 (March 2015): 247–59. http://dx.doi.org/10.3766/jaaa.26.3.5.
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Background: Despite clinical recognition of the adverse effects of acquired hearing loss, only a small proportion of adults who could benefit use hearing aids. Hearing aid adoption has been studied in relationship to client-related and hearing aid technology–related factors. The influence of the client-clinician interaction in the decision to purchase hearing aids has not been explored in any depth. Purpose: Importance ratings of a sample of adults having a recent hearing aid recommendation (clients) and hearing healthcare professionals (clinicians) from across Canada were compared on factors in client-clinician interactions that influence hearing aid purchase decisions. Research Design: A cross-sectional approach was used to obtain online and paper-based concept ratings. Data Collection and Analysis: Participants were 43 adults (age range, 45–85 yr) who had received a first hearing aid recommendation in the 3 mo before participation. A total of 54 audiologists and 20 hearing instrument practitioners from a variety of clinical settings who prescribed or dispensed hearing aids completed the concept-rating task. The task consisted of 122 items that had been generated via concept mapping in a previous study and which resulted in the identification of eight concepts that may influence hearing aid purchase decisions. Participants rated “the importance of each of the statements in a person’s decision to purchase a hearing aid” on a 5-point Likert scale, from 1 = minimally important to 5 = extremely important. For the initial data analysis, the ratings for each of the items included in each concept were averaged for each participant to provide an estimate of the overall importance rating of each concept. Multivariate analysis of variance was used to compare the mean importance ratings of the clients to the clinicians. Ratings of individual statements were also compared in order to investigate the directionality of the importance ratings within concepts. Results: There was a significant difference in the mean ratings for clients and clinicians for the concepts understanding and meeting client needs, conveying device information by clinician, supporting choices and shared decision making, and factors in client readiness. Three concepts—understanding and meeting client needs, conveying device information by clinician, and supporting choices and shared decision making—were rated as more important by clients than by clinicians. One concept (ie, factors in client readiness) was rated as more important by clinicians than by clients. Conclusions: The concepts rated as most important by clients and clinicians are consistent with components of several existing models of client-centered and patient-centered care. These concepts reflect the clients’ perception of the importance of their involvement in the decision-making process. A preliminary model of client-centered care within the hearing aid uptake process and implications for clinical audiology are described.
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Astedt-Kurki, Paivi, Arja Isola, Tarja Tammentie, and Ulla Kervinen. "Importance of humour to client-nurse relationships and clients' well-being." International Journal of Nursing Practice 7, no. 2 (April 2001): 119–25. http://dx.doi.org/10.1046/j.1440-172x.2001.00287.x.
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Amsa, M., B. Mahalakshmee, and R. K. Pradeksha. "Ecommerce recommendation system Based on bot." 4 2, no. 4 (December 1, 2022): 163–65. http://dx.doi.org/10.46632/daai/2/4/30.
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There has been number of explores in the field of information examination to suggest the items, and a considerable lot of them are effectively suggest the ideal substance what client is requesting. There are a few spaces like online business, films, instruments, sites, books, and so on where proposal framework has its own importance. The results given by these spaces has the extent of upgrades with the goal that eventual outcome will reach to client’s fulfillment. This exploration utilizes the proposal framework and gives the result wanted by client. Research is presenting the visit bot which prescribes the item to the clients according to their necessity. The visit bot is fundamentally request taking with insignificant client input and proposed the proper item. This should be possible in enormous scope, however here we are utilizing rating-based suggestion and Client give the insights regarding the item through the Chat bot and as per client portrayal it will suggest the connected items utilizing the appraisals given by the client.
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Lin, Yu-Cheng, Yu-Hsin Lu, Fang-Chi Lin, and Yi-Chen Lu. "Net Losses and the Relationship between Auditor Independence and Client Importance: Evidence from a Cubist Regression-Tree Model." Journal of Emerging Technologies in Accounting 14, no. 1 (January 1, 2017): 13–25. http://dx.doi.org/10.2308/jeta-51673.
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ABSTRACT This paper uses a cubist regression-tree model to explore when and why auditors compromise their independence. Using data from companies in Taiwan, we study the association between client importance and auditor independence. The results show a positive relationship between client importance and auditor dependence when clients report net losses in the current year. We also find that auditors allow more important clients to manage their discretionary accruals slightly upward, but the clients still report net losses on their financial statements. This suggests that auditors may impair their independence for clients with certain characteristics and acceptable levels of audit risk.
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Mian, Maha N., Betty Lin, Julia M. Hormes, and Mitch Earleywine. "Establishing Safety and Stability for Enhanced Treatment Engagement With the Unified Protocol: A Case Study." Clinical Case Studies 19, no. 6 (August 27, 2020): 473–90. http://dx.doi.org/10.1177/1534650120952883.
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Despite the vast array of empirically validated treatments for psychopathological problems, interventions still require considerable client resources for engagement and success. For clients lacking safety and stability outside of therapy, numerous barriers to treatment can prevent improvement and lead to disengagement. In such cases, therapists can seek to understand clients’ difficulties with safety and stability. Developing both rapport and the client’s problem-solving abilities can instill a sense of agency, keeping clients in treatment for better outcomes overall. This case study describes the modified application of the Unified Protocol following safety planning and crisis management. “Mary,” a 23-year old female, presented to a training clinic with fluctuating mood episodes, trauma symptoms, and problem substance use; pre, post, and routinely collected session data with clinical report indicate symptom improvement and increased treatment engagement following client gains in safety, employment, and housing. This case illustrates the importance of the therapeutic alliance in establishing client safety to effectively deliver a transdiagnostic treatment to address core mechanisms underlying emotion dysregulation.
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Ebunoluwa, Esther Ilori, and Grace Kehinde Ojo. "External Marketing Relationship Practice of Quantity Surveying Firms in the Selected States in Nigeria." Built Environment Journal 18, no. 2 (July 27, 2021): 97. http://dx.doi.org/10.24191/bej.v18i2.13029.
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It has been established that marketing is very significant to the success of any organization, especially in a competitive environment. In the Quantity surveying profession, marketing might be more relevant than other professions because it is less known. The significance of marketing and competitive business environment calls for effective marketing practice by Quantity Surveying Firms (QSFs). One of the effective ways is to build a strong external marketing relationship, which exists between a firm and its client. Therefore, this paper investigated the external marketing relationship practice of QSFs with a view to enhancing firms’ productivity and client satisfaction. Forty-six (46) registered QSFs and fifty-nine (59) corporate clients in Lagos, Oyo, and Ondo States were assessed through questionnaire survey. Data were collected on the attributes of parties involved in external marketing. The collected data were analysed using Mean Item Scores (MIS) and Analysis of Variance (ANOVA). The results reveal important attributes of clients to include “pay on time (MS=4.59)”, “willingness and readiness to take advice from the firm (MS=4.59)”, and “make expectations known clearly to the firm (MS=4.54)”. From the findings, clients averagely displayed these attributes. The result of ANOVA shows that firms viewed the importance of these clients’ attributes in the same way at p>0.05 except for one of these attributes (making expectations known clearly to the firm), which firms viewed its importance differently at p<0.05. Furthermore, results show the important attributes of firms to include: “ability to give clients value for their money (MS=4.51)”, “knowing clients’ requirements (MS=4.51)”, and “being attentive (MS=4.47)’. Findings show that these attributes were adequately displayed by QSFs. The perceptions of clients on the importance of these firms’ attributes were the same at p>0.05. The study concluded by establishing attributes for strong external marketing relationship to include: “readiness of a client to take advice from the firm”, “ability of a client to pay on time”, “ability of a firm to satisfy the client”, and “knowing the client’s requirements”. The study recommended that QSFs and clients should endeavour to possess and display these attributes for the enhancement of service delivery in terms of firms’ productivity and clients’ satisfaction.
Keywords: Attributes, Clients, External Marketing Relationship, Quantity Surveying Firms
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Evans, Amelia L., and Jennifer Koenig Nelson. "The Value of Adapting Counseling to Client’s Spirituality and Religion: Evidence-Based Relationship Factors." Religions 12, no. 11 (November 1, 2021): 951. http://dx.doi.org/10.3390/rel12110951.
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There is a strong tradition of attention to relationship factors in the field of counseling. The research on the importance of the relationship and adapting to client factors continues to grow, supporting the importance of professional multicultural competence. The field of counseling, specifically within the United States context, has focused on Multicultural Counseling Competencies with more recent emphasis on social justice through the Multicultural and Social Justice Counseling Competencies. Within these competencies, spirituality and religion are mentioned as multicultural components to consider as potentially salient to clients. Yet, there has been less emphasis on ways to adapt counseling to a client’s spirituality and religion compared to other multicultural components of one’s identity, such as race, gender, and culture. Historically, a lack of training, fear of causing offense, or concerns about influencing clients, resulted in clients’ spirituality and religion being overlooked far too often in counseling. Despite this tendency, recent clinical evidence on relational responsiveness identifies the adaptation of counseling to a client’s spirituality and religion as highly effective. In this article, the authors discuss how adapting counseling to a client’s spirituality and religion, in relation to all multicultural factors salient to the client, enhances relational responsiveness and treatment effectiveness. The authors also discuss the implications for training, supervision, and practice.
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Egemen, Mehmedali. "Building Construction Clients’ Design Consultant and Contractor Selection Criteria Versus Post-Occupancy Satisfaction Levels." SAGE Open 12, no. 2 (April 2022): 215824402210899. http://dx.doi.org/10.1177/21582440221089968.
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In today’s competitive building construction markets, achieving clients’ satisfaction is of utmost importance. The choice of a design consultant and a contractor for a building project has a crucial influence on the post-occupancy satisfaction of the client. Hence, this study provides insights into private building construction clients’ perceptions of a set of criteria contributing to their selections of design consultant and contractor together with the resulting post-occupancy overall client satisfaction levels eventually reached, by presenting survey findings of 330 clients in North Cyprus construction market. Unlike previous studies, the current study combined all the interrelated and vital stages of design consultant and contractor selection with post-occupancy client satisfaction levels. A further contribution is differentiating among various types of client groups’ behaviors in each of the three specified stages. Clients in different categories had distinct approach differences in selection stages, and different post-occupancy satisfaction values indicating that firms may benefit from market segmentation. “Residential” and “<120,000£” type building clients were the least satisfied groups, while “project execution stage” and “functionality” emerged as major features creating dissatisfaction. The findings revealed the importance attached by the clients to “references about the firm” in the selection stages and low client satisfaction with the completed projects. Regression analysis findings revealed different design consultant and contractor selection factors predicting overall clients’ satisfaction while assigning high importance to the “cost-effectiveness approach of the firm” emerged as the only strong predictor of dissatisfaction. This study provides a guide for building construction clients to attain higher post-occupancy satisfaction and assists design consultants and contractors in adopting specific customer-focused strategies.
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Chi, Wuchun, Edward B. Douthett, and Ling Lei Lisic. "Client importance and audit partner independence." Journal of Accounting and Public Policy 31, no. 3 (May 2012): 320–36. http://dx.doi.org/10.1016/j.jaccpubpol.2011.08.009.
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Greene, Gilbert J., Mo Yee Lee, and Susan Hoffpauir. "The Languages of Empowerment and Strengths in Clinical Social Work: A Constructivist Perspective." Families in Society: The Journal of Contemporary Social Services 86, no. 2 (April 2005): 267–77. http://dx.doi.org/10.1606/1044-3894.2465.
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Enhancing client empowerment is a major concern of clinical social workers. Empowerment is a process and an outcome. There are numerous interventions that enhance client empowerment, and among them is focusing on client strengths. Both the strengths-based and empowerment-based approaches emphasize the importance of skillfully using language in dialoguing with clients; however, there is little specificity in either of these 2 approaches on how to operationalize this process. This article discusses specific ways to use language in working with client strengths and empowering clients. The discussion and examples are presented from the metatheoretical perspective of constructivism.
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Hughes, Kirsty, Susan M. Rhind, Liz Mossop, Kate Cobb, Emma Morley, Máire Kerrin, Carolyn Morton, and Martin Cake. "‘Care about my animal, know your stuff and take me seriously’: United Kingdom and Australian clients’ views on the capabilities most important in their veterinarians." Veterinary Record 183, no. 17 (September 4, 2018): 534. http://dx.doi.org/10.1136/vr.104987.
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Success in veterinary practice requires careful balancing of stakeholder needs. The aim of this study was to investigate the current expectations and needs of veterinary clients across a range of practice types. Interviews and focus groups were undertaken with veterinary clients to identify the capabilities of veterinarians that result in the best client experience, generating a ‘Veterinary Capability Framework’. This comprised six main capabilities each containing 4–10 behavioural indicators: client relationships; professionalism; communication skills; decision-making and problem solving; commitment to animal welfare; and commitment to quality and the profession. An online survey was then conducted to validate the importance of these capabilities, which was completed by 1446 mostly UK and Australian clients. The data have allowed us to develop a ‘Client Hierarchy of Needs’ which emphasises the fundamental importance of commitment to animal welfare and veterinary capabilities to the client experience. This study is part of the VetSet2Go project, a collaborative international project to define the capabilities most important for employability and success in the veterinary profession today.
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Hermanson, Roger H., Linda M. Plunkett, and Deborah H. Turner. "A Study Of The Importance Of Certain Attributes To Clients Initial Selections Of Audit Firms: A Longitudinal And Stratified Approach." Journal of Applied Business Research (JABR) 10, no. 1 (September 27, 2011): 101. http://dx.doi.org/10.19030/jabr.v10i1.5969.
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<span>This study examines the importance of certain accounting firm characteristicsreputation, personnel, industry experience, and feeto the selection of audit firms by publicly-traded corporations. Client perceptions of these attributes were assessed to determine: (1) possible longitudinal changes in the relative importance of these attributes to clients selections, and (2) possible concurrent differences in the relative importance of these attributes to two different client strata-large versus small corporations. Using conjoint analysis, interval measures of the relative importance of each firm attribute were determined. The results of this study indicate that large and small corporations have very different relative preferences for characteristics of audit firms. In addition the importance attached to certain attributes of audit firms by large and small clients appears to be stable over time.</span>
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Arabloo, M. D. "Auditor Tenure and Accounting Conservatism: Testing Moderating Effect of Owner’s Importance." Engineering, Technology & Applied Science Research 7, no. 4 (August 9, 2017): 1883–87. http://dx.doi.org/10.48084/etasr.1135.
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Conservatism is one of the salient features of financial reporting that has attracted more attention in recent years because of financial scandals. Several recent studies have focused specifically on conservatism. This research tries to investigate the effect of auditor tenure and the importance of the client's accounting conservatism by using panel data model, multivariate regression, and data of 114 companies listed in Tehran Stock Exchange during the years 2011 to 2015. The results showed that there is an inverse relationship between auditor tenure and conservatism of auditees; moreover, the client’s importance has an additive effect on the inverse relationship between auditor tenure and conservatism of client.
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Rebeiro, Karen L. "Client Perspectives on Occupational Therapy Practice: Are We Truly Client-Centred?" Canadian Journal of Occupational Therapy 67, no. 1 (February 2000): 7–14. http://dx.doi.org/10.1177/000841740006700103.
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In Canada, the guidelines for the practice of occupational therapy are named and framed as client-centred. Two in-depth interviews were conducted with clients of mental health services about their experiences with a hospital-based occupational therapy service. These occupational therapy clients described their experiences as prescriptive, and as less than client-centred. With the publication of Enabling occupation: A Canadian occupational therapy perspective (Canadian Association of Occupational Therapists [CAOT], 1997) and an increasingly refined focus on being client-centred, these interviews highlight the challenges of a client-centred practice within the current health care environment. These occupational therapy clients raise issues of importance for occupational therapy. The participants stated that the prescription of ‘activity’, a lack of choice, and a focus upon the illness as opposed to the individual, served to diminish any collaborative partnership with the client and eliminate the client from any decision-making process. This distancing from the client, in their opinion, served to greatly diminish any therapeutic value of occupation. The participants recommended a greater focus upon occupational choice, consideration of the individual within the client, providing accepting, supportive environments, and using professional expertise on occupation to guide the client towards participation in meaningful occupation. These recommendations are strikingly similar to the most recent guidelines for the client-centred practice of occupational therapy in Canada. A discussion of the implications of these findings for the client-centred practice of occupational therapy is offered.
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Khalil, Samer K., Jeffrey R. Cohen, and Kenneth B. Schwartz. "Client Engagement Risks and the Auditor Search Period." Accounting Horizons 25, no. 4 (December 1, 2011): 685–702. http://dx.doi.org/10.2308/acch-50062.
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SYNOPSIS This paper investigates whether client engagement risks lengthen the client acceptance phase for audit firms and result in a longer auditor search period for their clients. Using a sample of auditor resignations over the period 2003–2008, we document that the auditor search period is longer for firms associated with client business risk (financial distress) and audit risk (internal control weaknesses or management integrity issues), while it is shorter for firms representing reduced auditor business risk (auditor industry specialization). These findings highlight the importance of client risk assessment and explain audit firms' response to perceived client risks.
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Rinta, Mei. "Kompleksitas Perusahaan, Client Importance dan Volatilitas Idiosinkratik." E-Jurnal Akuntansi 31, no. 9 (September 25, 2021): 2289. http://dx.doi.org/10.24843/eja.2021.v31.i09.p11.
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This study examines the influence between company complexity and client importance on idiosyncratic volatility. The research sample are listed companies in all industries except financial services and banking for period 2014-2018. The dependent variable is idiosyncratic volatility, while the independent variable is company complexity and client importance. Multiple linear regression was used to test. The results showed that there was a significant positive effect of client importance on the dependent variable and a significant negative effect on company complexity on the dependent variable. This means that business line information and auditor-related factors are a signal for investors to react to company shares.
Keywords: Complexity Of The Company; Client Importance; Idiosyncratic Volatility.
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Cao, Qiang, Nanwei Hu, and Lizhong Hao. "Does client industry importance affect auditor independence?" Managerial Auditing Journal 35, no. 4 (September 14, 2019): 575–95. http://dx.doi.org/10.1108/maj-02-2019-2179.
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Purpose The purpose of this paper is to examine whether client industry importance affects auditor independence. Design/methodology/approach This study analyzes audit firm merger data from China Stock Market and Accounting Research and uses a difference-in-difference model to find whether client industry importance is associated with auditor independence. This study uses discretionary accruals and propensity to issue modified audit opinions as proxies for auditor independence. Findings Results show that the greater the decline in client industry importance, the more significant the increase in auditor independence. In addition, the magnitude of decline in client overall importance is also positively associated with the extent of increase in auditor independence; however, this result disappears after controlling for client industry importance. Research limitations/implications The authors acknowledge that this study has limitations. First, audit firm mergers provide a unique research setting. However, the findings of this study in such setting may not be generalizable to other situations. Second, this study has a limited sample size because of data availability, which could impact the robustness of the results. Originality/value Results from this study are important because investors and regulators have increasing concerns over auditor independence since the Enron scandal. To the best of the authors’ knowledge, this study is the first to examine the impact of client industry importance on auditor independence and in a unique setting of audit firm merger to separate auditor independence from auditor competence, and hence controlling for self-selection bias. Results of this study provide evidence that client industry importance has significant influence over auditor independence.
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Supriyono, Ragil, and Rusmawati Sitorus. "Maintenance Care at Clients With Low Self-Price That Experiences Defisit of Self-Care: Decorating / Dressed In The Berry Room, Duren Sawit Special Hospital, East Jakarta." JIKO (Jurnal Ilmiah Keperawatan Orthopedi) 6, no. 1 (June 6, 2022): 9–15. http://dx.doi.org/10.46749/jiko.v6i1.82.
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The purpose of this study was to determine nursing care for three respondents (Miss. S, Miss. P and Mrs. R) with self-care deficits, including: assessment, establishing nursing diagnoses, intervention, implementation and evaluation. This research is descriptive with a case study approach, namely by carrying out nursing care for low self-esteem patients starting from assessment, nursing diagnosis, nursing planning, nursing implementation and nursing evaluation and data collection can be carried out for 5 days at the Duren Sawit Regional Special Hospital, Jakarta. East. Data analysis requires further care and collaboration with other medical teams and clients which is indispensable for the success of nursing care. After nursing care results are obtained, the client can build a trusting relationship, the client can recognize the importance of self-care to make up/dress up, the client can make up/dress up with the help of a nurse, the client can make up/dress up independently, the client can maintain make up/dress up independently. independent. The client's nursing problem regarding low self-esteem who has a self-care deficit, basically can be implemented well and most problems can be resolved with the help of the room nurse.
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Foreman, Tamarine. "Wellness, Exposure to Trauma, and Vicarious Traumatization: A Pilot Study." Journal of Mental Health Counseling 40, no. 2 (April 1, 2018): 142–55. http://dx.doi.org/10.17744/mehc.40.2.04.
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Due to the increasing number of clients seeking counseling who have experienced trauma, counselors are at a greater risk for developing vicarious traumatization and becoming impaired. Wellness has been described as helpful in managing the effects of working with clients who have experienced trauma and in mitigating impairment. The current pilot study examined how exposure to client trauma experiences impacted counselors' (N = 68) wellness and how exposure to client trauma along with wellness influenced vicarious traumatization. Participants had an average of 12.9 years of experience and a caseload on which most clients reported a trauma history. The expectation that greater exposure to client trauma would influence wellness was not met. However, results indicated that counselors with higher levels of wellness along with exposure to client trauma exhibited significantly lower levels of vicarious traumatization. The pilot study builds awareness of vicarious traumatization and highlights the importance of wellness.
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Jones, Jamie Keaton. "A place for therapy: Clients reflect on their experiences in psychotherapists’ offices." Qualitative Social Work 19, no. 3 (May 2020): 406–23. http://dx.doi.org/10.1177/1473325020911676.
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Previous research suggests that the physical environment of the psychotherapy office is important for treatment engagement, client feelings and behavior, and clinician support. However, there is limited research that includes the voices of psychotherapy clients. The purpose of this study was to explore the meanings clients ascribe to the offices in which they seek treatment in order to develop a fuller picture of the importance of the place of treatment. Eight psychotherapy clients in a large urban city were interviewed about their experiences of their psychotherapy offices using semi-structured protocols. Analysis of interviews identified three main themes in regard to client perception of the offices’ uses: (a) comfort, (b) connection, and (c) insight into the therapist. Results highlight the potential importance of the physical environment in psychotherapy treatment and implications for practice are provided.
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Brandon, Duane M., and Jennifer M. Mueller. "The Influence of Client Importance on Juror Evaluations of Auditor Liability." Behavioral Research in Accounting 18, no. 1 (January 1, 2006): 1–18. http://dx.doi.org/10.2308/bria.2006.18.1.1.
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This study examines whether client importance affects jurors' evaluations of auditors. Specifically, we examine whether client importance is significantly related to juror evaluations of responsibility and blame as well as auditor liability and damage awards. The results indicate that when an auditor is involved in litigation associated with an audit client that is financially more important to the auditor, participants evaluated the auditor as less objective, more blameworthy, and more deserving of punishment. Client importance is also found to significantly affect jurors' liability assessments. Further analysis indicates the effects of client importance on liability assessments can be attributed to independence perceptions. Despite these differences, results indicate only a marginally significant influence of client importance on punitive damage awards and no influence on compensatory damage awards.
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Pisnoli, Irene, and Ruth Van der Hallen. "Attitudes toward Suicide and the Impact of Client Suicide: A Structural Equation Modeling Approach." International Journal of Environmental Research and Public Health 19, no. 9 (April 30, 2022): 5481. http://dx.doi.org/10.3390/ijerph19095481.
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Previous research has revealed that mental health professionals (MHPs) often experience significant short- and long-term impacts in the aftermath of client suicide. Individual differences are significant, yet what factors explain these differences remain unclear. The current study aimed to investigate to what extent MHPs’ attitudes toward (client) suicide could predict the short- and long-term impacts of client suicide. A total of 213 MHPs, aged between 18 and 75, reported on a client suicide and their attitudes toward (client) suicide using self-report questionnaires. The results indicate that MHPs who believe it is one’s “rightful choice” to die by suicide report less and MHPs who believe “suicide can and should be prevented” report more impact of client suicide. Predictability and preventability of client suicide proved strongly, positively correlated; yet, neither predicted the impact of client suicide. Taken together, these findings highlight the importance of MHPs’ attitudes toward (client) suicide with respect to clients and MHPs (self-)care.
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Stöckigt, B. M. H., F. Besch, F. Jeserich, C. Holmberg, C. M. Witt, and M. Teut. "Healing Relationships: A Qualitative Study of Healers and Their Clients in Germany." Evidence-Based Complementary and Alternative Medicine 2015 (2015): 1–8. http://dx.doi.org/10.1155/2015/145154.
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Background. The aim of this study was to investigate the nature of the relationships between healers and their clients in Germany.Methods. An interdisciplinary research team performed semistructured interviews with healers and clients and participatory observation of healing sessions. All interviews were digitally recorded, transcribed, and analyzed using content analysis.Results. Fifteen healers and sixteen clients were included. The healer-client relationship was described as a profound and unique experience, which brought forth interpersonal and spiritual connections. The healers were seen as role models for healing to occur and support for being connected spiritually. The clients had to be open-minded and responsible. The importance of the healers’ empathy was emphasized.Discussion. The relationship between healer and client can be seen as a triangular connection between client, healer, and a transcendent source which is not the case in typical patient-doctor relationships. The spiritual connection is also said to enhance the empathetic understanding of the healer. The personality and a partner-like attitude of the healer supported the client in giving a more positive meaning to his life, in reconnecting to his spirituality, and in taking responsibility. Future studies should address the role of spirituality in health care and the development of enduring healer-client relationships.
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Jahmani, Ashraf, Islam Bourini, and Omar A. Jawabreh. "The relationship between service quality, client satisfaction, perceived value and client loyalty: a case study of Fly Emirates." Cuadernos de Turismo, no. 45 (June 3, 2020): 219–38. http://dx.doi.org/10.6018/turismo.426101.
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La lealtad del cliente es uno de los mayores desafíos para la industria de las aerolíneas. Por eso, los profesionales de marketing están buscando información sobre cómo desarrollar la lealtad del cliente. Este estudio explorará la relación entre la calidad del servicio, la satisfacción del cliente, el valor percibido y la lealtad del cliente en la industria aérea. El propósito de este estudio es desarrollar e implementar un método para que la aerolínea identifique atributos que aumentarán la lealtad del cliente. Unos 384 encuestados participan en este estudio y los cuestionarios se distribuyeron al azar entre los pasajeros que viajaban en Fly Emirates. En particular, un enfoque deductivo adaptado para recopilar información cuantitativa específica para aceptar o rechazar la hipótesis. El estudio actual aplica el modelo de ecuación estructural SEM-PLS para investigar la relación entre los constructos en el modelo propuesto. Este estudio encontró que la calidad del servicio tiene una relación positiva en la satisfacción de los pasajeros y la lealtad del cliente. Por otro lado tiene una relación negativa en el valor percibido y la lealtad del cliente. Los resultados de este estudio indicaron que la calidad del servicio y la satisfacción del pasajero son factores importantes que afectan a la lealtad del cliente. En conclusión, Fly Emirates debe ser capaz de comprender la importancia de la calidad del servicio y la satisfacción del pasajero para cumplir con la lealtad del cliente y mejorar la calidad del servicio que es más importante en la industria de las aerolíneas. Client loyalty is one of the biggest challenges for the airline industry and marketers are seeking information on how to build client loyalty. This study will explore the relationship between service quality, client satisfaction, perceived value and client loyalty in the airline industry. The purpose of this study is to develop and implement a method for airline to identify attributes that will increase client loyalty. 384 respondents participate in this study and questionnaires were distributed randomly to passengers traveling by Emirates. In particularly a deductive approach adapted to collect specific quantitative information to accept or reject the hypothesis. Current study applies Structural Equation Modeling SEM-PLS to investigate the relationship among the constructs in proposed model. This study found that service quality has appositive relationship on passengers’ satisfaction and client loyalty and negative relationship on perceived value and client loyalty. The results of this study indicated that service quality and passenger's satisfaction are important factors effect of client loyalty. In conclusion Emirates must be able to understand the importance of service quality and passenger's satisfaction to fulfill the client loyalty and improve the service quality that make most significant in airline industry.
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Safdar, Muhammad Asif, Waqas Rafiq, and Farhana Aziz Rana. "Legal Ethics and Privilege Communication." Journal of Law & Social Studies 4, no. 3 (September 30, 2022): 449–57. http://dx.doi.org/10.52279/jlss.04.03.449457.
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The lawyer-client privilege is a significant characteristic of their fiduciary relationship. The duty of confidentiality obliges the communication that occurred between the client and lawyer should not be disclosed anywhere. This article inspects the significance and importance of the privileged professional communication held between the lawyer and his client. This research piece qualitatively surveys and critically analyses the laws of various jurisdictions including Pakistan, India, the United Kingdom, and the United States to highlight why the communication between lawyer and client is privileged and should not be disclosed. With that aim, this paper pinpoints the broad and loose application of privileged professional communication laws by the various courts. This article finds how the privileged professional communication laws have increased the confidence of clients and strengthened the fiduciary relationship between lawyer and client.
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Erlando, Robby Prihadi Aulia. "Terapi Kognitif Perilaku dan Defisit Perawatan Diri : Studi Literatur." ARTERI : Jurnal Ilmu Kesehatan 1, no. 1 (November 18, 2019): 94–100. http://dx.doi.org/10.37148/arteri.v1i1.9.
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People with mental disorders have difficulty to fulfill their needs. This can be caused by a decrease in the ability possessed by ODGJ. Decreased ability possessed by ODGJ can be the ability to care for themselves such as bathing, eating, dressing and making up themselves. Limit of the information and inability of the family will affect the actions taken on ODGJ for example in terms of fulfill their daily needs. The client's needs include physical and psychological needs, both of which need to be cared for and met according to portions. Meeting the physical needs of ODGJ needs to be considered because it will be directly proportional to the psychological fulfillment of the client, if not met then it can worsen the client's condition. The family's decision to apply pasung on the clients will affect the client's ability to care for himself. Writing this manuscript aims to see the condition of clients with self-care deficits who do not believe that self-care is very important in addition to other therapeutic measures related to mental health. This manuscript examines cognitive and behavioral therapy for self-care deficit cases. This method is carried out by reviewing journals related to the application of cognitive and behavioral therapies, self-care deficits and factors that can influence the outcome of the administration of therapy. The best experience can be obtained by the client if the client is directly involved in getting enough information about the importance of maintaining personal hygiene, knowing how to do it and being able to apply it to daily activities.
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Asmoredjo, Jolanda, Mariëlle D. Beijersbergen, and Judith R. L. M. Wolf. "Client Experiences With Shelter and Community Care Services in the Netherlands." Research on Social Work Practice 27, no. 7 (March 15, 2016): 779–88. http://dx.doi.org/10.1177/1049731516637426.
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Purpose: To gain insight into client experiences with shelter or community care services for homeless people, homeless youth, and abused women and identify priority improvement areas. Methods: Seven hundred and forty-four clients rated their experiences and 116 clients rated the services’ importance. Results: Clients had most positive experiences with the client–worker relationship and least positive experiences with the results of services. Abused women’s service providers scored higher than homeless adults and youth service providers. Day and night shelters scored lowest, followed by crisis shelters, supported housing, and outreaching teams. The results of care have the highest need for quality improvement for homeless adults and youth. Discussion: Clients’ experiences with shelter and community care services in the Netherlands are generally positive, with a strong client–worker relationship forming the basis of good quality care. Monitoring outcomes and increasing the focus on results are integrated in recent approaches aimed at improving the quality of shelter care.
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Hill, Clara E. "Research on Therapist Techniques in Brief Individual Therapy." Counseling Psychologist 20, no. 4 (October 1992): 689–711. http://dx.doi.org/10.1177/0011000092204012.
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Research on therapist techniques (defined as verbal response modes) in brief individual therapy is reviewed in terms of its implications for practice Four areas are covered: (a) the overall effectiveness of therapist techniques; (b) the effectiveness of the specific therapist techniques of interpretation and self-disclosure; (c) factors moderating the effects of therapist techniques such as individual differences between clients, individual differences between therapists, and the context within therapy; and (d) the importance of therapist and client covert processes. Several conclusions are drawn: (a) which therapist techniques are used in therapy does make a difference; with interpretation and self-disclosure being particularly helpful; (b) therapists should be aware of their intentions in using different interventions; (c) client type and client state seem to predict the effectiveness of different techniques; (d) clients often hide negative reactions; and (e) when therapists are aware of negative client reactions, there may be negative effects on the therapy.
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Vostrý, Michal, Barbora Lanková, Ilona Pešatová, Lenka Müllerová, and Helena Vomáčková. "Assessment of the Functional Level of Independence in Individuals with Mental Disabilities as Part of Special Education Diagnostics: Case Studies." International Journal of Environmental Research and Public Health 19, no. 23 (November 22, 2022): 15474. http://dx.doi.org/10.3390/ijerph192315474.
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In this study we focus on the application of standardized tests aimed at evaluating the functional degree of independence in children (client 1, WeeFIM test; and client 2, FIM test) in special education diagnostics. The target group consisted of two clients with a diagnosis of mental functional diversity (n = 2; client 1: mild mental retardation, according to ICD-10: F70, aged 6.5 years; and client 2: moderate mental retardation, according to ICD-10: F71, aged 13.4 years). Special pedagogical intervention was primarily applied to the clients, focusing on identified deficits in the areas of cognitive, motor, and social skills. The presented results demonstrate the importance of the application of these tests in special pedagogy. An improvement in the observed indicators of the given tests was demonstrated for both probands after the intervention. The aim of this article was to draw attention to the suitability of using functional independence tests in special pedagogical practices. The authors discuss the further implications of this application for future practice.
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van Nieuw Amerongen, Niels, Erdi Coskun, Joost van Buuren, and Hans B. Duits. "The coherence of the auditor-client relationship quality and auditor tenure with client’s perceptions on added-value in SME audits: a sociological perspective." Managerial Auditing Journal 37, no. 3 (February 8, 2022): 358–79. http://dx.doi.org/10.1108/maj-02-2021-3039.
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Purpose The purpose of this paper is gaining more insight into the impact of the strength of the auditor–client relationship on the client’s perceptions about added-value of the auditor service including the role of auditor tenure. Design/methodology/approach This study is based on both archival data (auditor tenure) and interview data (strength of the auditor–client relationship and client’s perceptions on added-value). The data comprise 497 small- and medium-sized entity (SME) audit engagements in The Netherlands. Findings This study finds evidence of a positive relationship between the strength of the auditor–client relationship and client’s perceptions on added-value. The data do not suggest a main effect of auditor tenure on client’s perceptions on added-value. This study finds evidence that auditor tenure, combined with the strength of the auditor–client relationship, has a strong positive influence on the perceived added-value. Therefore, this study argues that a longer tenure turns out to positively influence the auditor’s client-specific knowledge. The findings are relevant to auditing research by extending the scope of application of social exchange theory (SET) to SME settings, and by suggesting that the auditor–client relationship may capture more an audit quality dimension than auditor tenure. Findings are also relevant for audit practitioners in showing the contribution of a strong auditor–client relationship to client satisfaction in terms of perceived added-value. Standard setters may consider the results of this study in proper designing a specific auditing standard for smaller, less complex entities. Originality/value This study fits into a development in auditing research where auditing is viewed as a service. Prior studies in this area were mainly build on marketing concepts (e.g. Grönroos 2007). This study uses a sociological lens, particularly building on SET. In particular, this study focuses on the impact of relationship quality on perceived added value. Using this perspective sheds light on the importance of interactions between auditors and their clients. Both the product (audit opinion) and the process of collecting sufficient appropriate audit evidence in interaction with the client are important. This relationship perspective may serve as an explanation to why long auditor tenure can turn out to improve audit quality. Future research may build on this sociological perspective and particularly examine what conditions need to be present to realize benefits of the relationship approach and when a more transactional approach is more suitable.
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Chen, Songsheng, Zheng Li, and Wuchun Chi. "Client importance and audit quality: evidence from China." Asia-Pacific Journal of Accounting & Economics 25, no. 5 (December 23, 2016): 624–38. http://dx.doi.org/10.1080/16081625.2016.1268061.
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Patterson, Paul. "Retrospective: tracking the impact of communications effectiveness on client satisfaction, trust and loyalty in professional services." Journal of Services Marketing 30, no. 5 (August 8, 2016): 485–89. http://dx.doi.org/10.1108/jsm-05-2016-0190.
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Purpose The purpose of this paper is to reflect on the motivation for the 1999 paper “The impact of communication effectiveness and service quality on relationship commitment in consumer, professional services”. In doing so, it is argued that today, the importance and relevance of effective interpersonal communications to managing client relationship have never been greater. Further, this paper updates developments in this area, and importantly, offers directions for future research. Design/methodology/approach This paper reflects on the motivation and rationale of the original paper and brings to bear relevant developments in the services marketing literature in the past 15-20 years. Findings As the professional services sector continues to grow in all economies, the credence properties and asymmetrical nature of information flow between provider and client means that the pivotal role of effective interpersonal communications in developing and nurturing client relations continues to grow in importance. Subsequent research has examined communications style; the impact of communications in a business-to-business professional services context and linked it to client psychological comfort, co-production and value co-creation, client engagement, client experience management and empowerment. Practical implications For professional service practitioners, the findings serve as a reminder that clients, especially first-time clients, have difficulty in evaluating the outcome quality and value-for-fee paid even after purchase and consumption of the service. Hence, it serves as a reminder that interpersonal communication has a pivotal role to play in influencing client perceptions of both outcome (“what” was produced) and process quality (“how” it was produced), that is their total experience. Originality/value The original paper was cited numerous times and generated broader thinking on the role of effective interpersonal communications in a number of areas of services marketing.
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Grenier, Jonathan, Bradley Pomeroy, and Andrew Reffett. "When Do Auditor Defense Tactics Increase Rather Than Decrease Perceived Auditor Negligence?" Current Issues in Auditing 6, no. 2 (August 1, 2012): P7—P12. http://dx.doi.org/10.2308/ciia-50280.
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SUMMARY In cases of alleged audit failure, audit firms and/or their defense teams can make statements intended to decrease jurors' assessments of auditor negligence. For example, Cornell et al. (2009) find that expressing sympathy for the victims of undetected fraud successfully decreases mock jurors' assessments of auditor negligence. Extending this research, Grenier et al. (2012) report the results of an experiment indicating that the effectiveness of defense tactics depends on their perceived credibility, and that credibility depends on at least two prevalent situational factors: the importance of the client to the audit firm and the source of the defense tactic (i.e., the national office or the local office that conducted the audit). Specifically, mock jurors perceive auditor defense tactics to be credible (not credible) when client importance is low (high), and when implemented by the firm's national (local) office. Hence, when client importance is low, defense tactics successfully decrease negligence assessments if implemented by the firm's national office, but “backfire” and increase negligence assessments when client importance is high, regardless of the defense tactic's source (national versus local office). Audit firms should therefore use caution when deciding whether to use defense tactics, particularly in negligence suits involving clients that could be perceived as highly important to the audit firm. This article summarizes Grenier et al. (2012) by discussing its motivation, method, results, and practical implications.
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Bleibtreu, Christopher, and Ulrike Stefani. "The Effects of Mandatory Audit Firm Rotation on Client Importance and Audit Industry Concentration." Accounting Review 93, no. 1 (April 1, 2017): 1–27. http://dx.doi.org/10.2308/accr-51728.
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ABSTRACT Recently, a system of audit firm rotation has been implemented for the audits of listed companies conducted in the European Union (EU). In the U.S., in contrast, the regulator decided against such rotation. Whereas proponents argue that rotation would strengthen independence and decrease audit market concentration, opponents stress the importance of auditors' learning effects, which would be eliminated by a change in auditors. In extending the market matching model of Salop (1979), we provide an analysis that integrates these contradictory views. We assume that both auditors' industry expertise and their experience in auditing a client decrease audit costs. We investigate the bidding strategies applied to re-acquire clients that were lost due to rotation, auditors' profit contributions, the equilibrium number of auditors (i.e., audit market concentration), and the economic importance of specific clients. Our findings indicate that the regulators' goals of simultaneously decreasing client importance and audit market concentration are in direct conflict and, therefore, the rotation system might have unintended consequences. Our model, thus, suggests how different institutional parameters give rise to economic forces that can support diverging decisions regarding the implementation of MAR.
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Raya Khajibaevna, Karlibaeva. "THEORY OF FINANCE AND FINANCING STRATEGIES." International Journal of Advanced Research 9, no. 02 (February 28, 2021): 547–50. http://dx.doi.org/10.21474/ijar01/12480.
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This work discusses the theory and strategies of finance. Financing strategies are essential factorsthat play significant roles during the lifetime of a client to assist clients inmeeting financial goals such as education planning, investment planning,retirement savings, and income planning.With an uncertain economy, afinancial planner is needed to help consumers prioritize their finances to achieve longâ€term financial stability throughout these tough times. Thereare numerous options for financing financial goals. These various optionsoften make financial management much more difficult for a client. As part ofthe financial planning process, recognizing and evaluating financing strategiesis of the utmost importance in helping clients set and achieve shortâ€term andlongâ€term goals. This recognition will also aid clients in their financial decision-making and provide a consistent track to meet these financial goals. Afinancial planner should stress the importance of financing strategies, includingcash flow management, debt management, borrowing, and financial goals. The author tries to explain the given topic wider by eliciting several examples and charts as well.
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Monsen, Karen A., Jessica J. Peterson, Michelle A. Mathiason, Era Kim, Brian Votava, and David S. Pieczkiewicz. "Discovering Public Health Nurse–Specific Family Home Visiting Intervention Patterns Using Visualization Techniques." Western Journal of Nursing Research 39, no. 1 (December 15, 2016): 127–46. http://dx.doi.org/10.1177/0193945916679663.
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Visualization is a Big Data method for detecting and validating previously unknown and hidden patterns within large data sets. This study used visualization techniques to discover and test novel patterns in public health nurse (PHN)–client–risk–intervention–outcome relationships. To understand the mechanism underlying risk reduction among high risk mothers, data representing complex social interventions were visualized in a series of three steps, and analyzed with other important contextual factors using standard descriptive and inferential statistics. Overall, client risk decreased after clients received personally tailored PHN services. Clinically important and unique PHN–client–risk–intervention–outcome patterns were discovered through pattern detection using streamgraphs, heat maps, and parallel coordinates techniques. Statistical evaluation validated that PHN intervention tailoring leads to improved client outcomes. The study demonstrates the importance of exploring data to discover ways to improve care quality and client outcomes. Further research is needed to examine additional factors that may influence PHN–client–risk–intervention–outcome patterns, and to test these methods with other data sets.
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Heninger, William G. "The Association between Auditor Litigation and Abnormal Accruals." Accounting Review 76, no. 1 (January 1, 2001): 111–26. http://dx.doi.org/10.2308/accr.2001.76.1.111.
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Concern that earnings management erodes the quality of financial reporting has prompted the Securities and Exchange Commission to question the role of the external auditor. To help address that concern, this study examines the relation between earnings management and auditor litigation. While prior research on the relation between auditor litigation and total accruals has yielded inconclusive results, I find that the risk of auditor litigation is positively associated with a sharper measure of earnings management—abnormal accruals. Using a larger and more recent sample, this study provides evidence that the probability of auditor litigation increases as clients report more positive (income-increasing) abnormal accruals. This result holds in: (1) univariate analyses, (2) logit analyses that also control for auditor size, client importance to the auditor, length of the auditor-client relationship, client industry, client financial condition, client size, and client growth, and in (3) the subsample of lawsuits alleging wrongdoing in the more recent time period (1984–1998).
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Jobes, David, Melinda Moore, and Stephen O'Connor. "Working with Suicidal Clients Using the Collaborative Assessment and Management of Suicidality (CAMS)." Journal of Mental Health Counseling 29, no. 4 (October 1, 2007): 283–300. http://dx.doi.org/10.17744/mehc.29.4.k881k101v0u79rqp.
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The Collaborative Assessment and Management of Suicidality (CAMS) was developed to modify clinician behaviors in how they initially identify, engage, assess, conceptualize, treatment plan, and manage suicidal outpatients. This approach integrates a range of theoretical orientations into a structured clinical format emphasizing the importance of the counselor and client working together to elucidate and understand the "functional" role of suicidal thoughts and behaviors from the client's perspective. Based on clinical research in various outpatient settings, CAMS provides mental health counselors with a novel clinical approach that is tailored to a suicidal client's idiosyncratic needs thereby insuring the effective clinical assessment, treatment, and tracking of high risk suicidal clients.
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Critten, Danielle R., Jill L. Bezyak, and Juliet H. Fried. "The Importance of Positive Client-Staff Social Interactions in Inpatient Psychiatric Rehabilitation Programs." Journal of Applied Rehabilitation Counseling 44, no. 2 (June 1, 2013): 29–34. http://dx.doi.org/10.1891/0047-2220.44.2.29.
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Social support has received much attention and empirical support as being a key component of the psychiatric rehabilitation of individuals with serious mental illness (SMI). Social dysfunction is often a defining characteristic of SMI, and interventions targeting social deficits help to improve client outcomes. The provision of social skills training and psychoeducation to improve social interactions and client knowledge of their illness and treatment options is vital in psychiatric rehabilitation. Since most patient interactions in an inpatient facility are with staff members and others with SMI, staff members must be mindful of the nature of individuals' illnesses, as well as their style of communication with the clients they serve as these are closely associated with rehabilitation outcomes. Staff members also are in charge of educating individuals about their illness and treatment options, and they should be knowledgeable about the information they are imparting. Recommendations for approaches to better prepare inpatient staff members to work with persons with SMI are provided.