Auditing - Science method

نعم

I had 4 rounds of revisions for a journal that has impact factor 11, so this is probably something usual. Good luck!

It is up to the respective journal and its editors.

Yes, it can be revised under certain circumstances.

I am not talking about colleges providing old text books to students, I am talking about changes in the syllabus with research updates in revised editions. For e.g If a student has to do a practical on finding some environmental parameter, he refers APHA manual of 1996 but later finds that the method has become obsolute and new methods can only be found in research papers, in such cases who is to blamed for wrong results student or AICTE for not updating the content.

yes, that would be a good topic

Disculpen el retraso en contestar a Elena RUTH Polanco de Bonilla, pero no he entrado en Research Gate durante algún tiempo. En relación con su cuestión sobre características regionales y obligaciones nacionales, en la Unión Europea, a pesar del profundo proceso de integración y el desarrollo del Mercado Único en muchos ámbitos, en las fronteras experimentamos frecuentemente la falta de coordinación de algunos servicios públicos que son competencia exclusiva de los estados (y, en ocasiones de las regiones o de los municipios) como los servicios de salud (tanto la primaria como la especializada).

Hay algunos casos descritos en nuestro proyecto b-solutions, cuyo objeto es identificar obstáculos legales y administrativos a la cooperación transfronteriza, que ilustran muy bien alguna de estas dificultades: distintos estándares técnicos, precios y carteras de servcios, falta de mutuo reconocimiento de titulaciones, diferente aplicación de las directivas y recomendaciones europeas, etc. Ya hemos publicado dos compendios con los primeros 90 casos analizados (varios de ellos en el ámbito de la salud), tres breves publicaciones temáticas (sobre servicios públicos transfronterizos, mercados laborales y Pacto Verde) y un libro de relatos breves basados en alguno de los obstáculos identificados, entre los que hay uno sobre "ambulancias sin fronteras". Todas estas publicaciones están disponibles (en inglés) en la biblioteca del proyecto: https://www.b-solutionsproject.com/library.

Por supuesto que también hay malas noticias. Por ejemplo, el hospital de la ciudad de Valga en Estonia sigue sin dar servicio a los habitantes de la ciudad gemela de Valka en Letonia, a pesar de que ambas ciudades son claramente una sola, eso sí, con una frontera nacional de por medio. Y también nos han informado de alguna descoordinación entre regiones con competencias, por ejemplo entre Comunidades Autónomas españolas, en relación con el acceso y movilidad de los pacientes a los servicios públicos de salud en el caso de localidades próximas a otra región o algunos enclaves.

As long as you improve the language and clarity of the article to their expectations, you should be good. Doesn't matter how you do it.

Muhammad Danish Ali

For the first comment : the problem is with the graph of bandgap analysis. (try to draw a line 'touching along the bandgap line from the data') instead, the line was simply touching the curve at one point only and not traveling along the curve.

For the second comment: if the equation (33) is not used, it should be removed from mentioning in the paper. And try to use "Morrish law" and include references of the papers using this law.

I tried my best to put it to you in simple language. All the best.

Complaining about an editor is a delicate and challenging task, because you do not want to damage your professional relationship. however, you can do it in a respectful and constructive way.

Mutoya Nicholus Tarakaramarao Ch thanks for your interest can i get your email so we can be in touch

Since the portal is locked and as required, you may contact the Admin explaining why you want to add a co-author (e.g., explaining what he/she helped you with during revisions).

Hello Dr Don Soo Chon

The author(s) retains that right and has not done anything morally wrong. I think you and I would both do and choose differently but what they have done is not technically unethical or illegal. It might not enhance their chances of getting published. This is their fault.

I think you would be entitled to put in exactly the same review/response - change if you feel obliged to or compelled to ha ha. But if you do that, then I would consider such an action to be equally ethical and legal.

It may be frustrating from your point of view. It sounds like the author(s) could try harder.

Major revision indicates that you still have quite some work to do in the methodology, findings, etc. You can and must do the revisions in order for your paper to be accepted.

Revision with justification of criticisms indicates that with the revision there would be respective justifications of the criticisms.

I suggest that you contact the editor first and ask for advice. You may have to resubmit as a new submission.

Thank you Peterson K. Ozili.

Hi

So are there any 64 bit gaussian 09 for windows?

RG does not assign a DOI number. You can add the paper again or try adding it as an alternative source.

It is written that way just in case, generally it doe not happen. You can communicate with editor or journal office and they can extend your time to submit the revisions.

Hi Sean,

the orchid genus Ophrys also comprises between 9 and 354 species according to authors and criteria.

Cheers,

Joris

It is not uncommon for reviewers to provide different comments or to raise new concerns after the submission of a revised manuscript. This could be due to a number of factors, such as the reviewer having a closer reading of the manuscript or having new insights based on additional research. However, it is also possible that the reviewer may not have thoroughly reviewed the previous version of the manuscript or that they may have changed their opinion. In any case, it is important for the author to carefully consider the feedback and revise the manuscript accordingly.

It seems no one is eager to share info. But I just give some stats and a little more. Lets compare Elsevier with MDPI.

Elsevier was founded 1880. In 2022, the company had 8700 employees. and now publishes over 2960 journals (1,2,3).

MDPI was founded in 1996. In its history page we read, at the end of 2022, our global workforce grew to 6750 people. In its journal page, MDPI has listed 427 journals (4,5,6).

1- https://www.elsevier.com/about/history

2-https://www.elsevier.com/about/careers

3- https://www.elsevier.com/books-and-journals

4-https://www.mdpi.com/about

5- https://www.mdpi.com/about/history

6- https://www.mdpi.com/about/journals

But my long years of deep familiarity and research on academic publishing, peer review, plagiarism and frauds, all in non fiction, dictates me that even in theory it is pure impossible to have such a company, publisher, organization or what so ever, if we want and seek "healthy research and science". It is more like a bitter joke, that destroys pillars of science for personal gains. Many honest scientists know what a complicated and complex plan must be followed to start just one peer reviewed journal. Less that 30 years and 427 journals?

That is universities want published papers from their faculty members, Also students want for their future, for finding jobs having a so called rich CV.

University rankings, impact factor, H index, Q1..., are putting every one in the world of academia in unbelievable pressure to have published items.

The part of unseen story is, as we monitor such publishers, they are monitoring us, they know we are in need and needy for published articles. They have sophisticated experts to advise them for future steps, but we do not!

Put away that if we go inside any MDPI journal and investigates carefully, we see, hidden darkness, unfortunately.

ICZN Code of Ethics says you should communicate with that person (or their representatives) and only feel free to establish a new name if that person has failed to do so in a reasonable period (not less than a year). Preprint is not a published work. You may need to collaborate.

The best way to find data is to dig into the national bureaus of a country regarding any variable. You can use VPN and institutional email if they are not providing access.

I would not recommend adding residual correlations solely based on what is suggested by modification indices (MI). MIs are purely statistical/atheoretical and can be quite misleading. You should ask yourself whether there is a meaningful substantive/theoretical reason why the items in question may have a residual association above and beyond what is accounted for by the factors. Why would they share any specific variance components? For example, do the items share similar content, wording, or other method effects?

Although the international accounting standards are used as guidelines only in the respective countries, it should be pointed out that they achieved the intended objectives internationally; that is, "to develop, in the public interest, a single set of high quality, understandable, enforceable and globally accepted financial reporting standards based upon clearly articulated principles".

Hello Dr Joseph Gudelos

I do not know of specific rules (and whether the publisher or journal enforces it) but, in general, I think there are so many other journals - for all topics - I rarely go back if it was rejected the first time. I would encourage you to find another one.

Communicate with journal administrators and indicate what will be revised

select edit in your name section directly sir, next select Edit your primary affiliation

Another date of issuance //////////// The American Institute of Certified Public Accountants (AICPA) was the first to work on setting performance standards in 1954 in a booklet titled “General Auditing Standards”, which included generally accepted auditing standards (GAAS)

Thanks for replying Carlos F. Marcos and Joseph C Lee sir. I will do accordingly.

Depende da disponibilidade e integridade

Cheers!

very helpful indeed

Thank you 😊

From my personal experience most likely the revised version of your paper will be reviewed again by the same reviewer. However, it's up to the journal EIC to decide whether to send to the same reviewers or consider new ones.

In OptiSystem, you can use the following formula to calculate the time window:

Time window = (bit sequence length) / (bit rate)

To calculate the number of samples, you can use the following formula:

Number of samples = (time window) x (sample rate)

To calculate the sample rate, you can use the following formula:

Sample rate = (number of samples) / (time window)

I think the following paper will help you out:

Stress and depression in undergraduate students during the COVID-19 pandemic: Nursing students compared to undergraduate students in non-nursing majors

LMB Thomas - Journal of Professional Nursing, 2022 - Elsevier

Frankly, five years ago I wouldn't remotely have considered publishing anything with MDPI, but they have improved substantially over the last years and now my most recent publication is with them. I will continue spreading over different publishers for future works, but I may submit something there again at some point.

They are still a quite pushy with the goal of rapid publishing, but at no point did I experience the reviewing process as unserious or predatory. Of course I can't say anything about those old reports about stuff being published despite reviewers comments being ignored since I didn't do that.

Hi

Any article that needs a specialized scientific and linguistic proofreader (your medical article is scientifically good and needs a medical linguistic corrector). Unfortunately, I specialize in accounting

Is it possible that the experimental value is giving in Angstrom but the software requires input in atomic units (Bohr radii)? I mean, the deviation by that swap would be more than 30%, but it would at least match the order of magnitude.

All respect to you

Awaiting a recommendation does mean nothing. However, “Peer review in Process” means the manuscript is with the reviewers reviewing your manuscript. A reviewer receives from a week or two weeks to a month, which largely depends on a specific journal, to finish and review. Mainly reviewers are contacted for every manuscript. When each reviewer submits their responses, the editor decides whether to accept or revise the manuscript again. I hope it helps.

Sending an e-mail could not negatively affect your relationship with the journal or your article process. But the way you communicate could affect everything. Do not send e-mail after e-mail. You need to think carefully before even sending one. First, you need to check the journal time duration for the first decision to accept manuscripts for reviewing and then its publication duration. The time duration for the first decision and publication durations are easy to find by checking the journal website. If you cannot find any results after the time duration for the first decision or the publication duration is over, then you can e-mail them a reminder, and it should not be a problem. I hope it helps.

Hello Vijay Prakash Sharma

The decision time in this situation is quite variable. I have found that it depends more on the journal itself (or the editor, or both) rather than a specific journal. Likewise, it is difficult to generalise to just "good peer reviewed journal" as there seems to be such a big difference, again, from one journal to another.

Hello, again, Mohamed Kamal Abdelaziz

Did you resolve this situation? Did your changes satisfy the journal?

You can try the following link. It has a lot information

Anthropomorphism is the attribution of human characteristics or behaviors to nonhuman subjects, e.g., organisms or phenomena. It does seem out of place for someone to raise anthropomorphism as an issue in a study of human psychology, which clearly is solely related to human characteristics and behavior. It is also possible that the reviewer misunderstands or misapplies the term anthropomorphism. That is, the reviewer may have meant that your work includes statements that appear to allocate characteristics or behaviors to subjects that are not the actual source or cannot actually present those behaviors or characteristics. For example, since your work was in the field of environmental psychology it is possible that it includes statements that appear to allocate human characteristics or behavior to the environment that actually belong to the human subjects. Anthropomorphism is often cited inappropriately in critiques of scientific papers when the reviewer cannot see another more convenient way to explain why observations/causes/effects seem inappropriately interpreted/assigned by the authors of the work.

This should be a minor revision. Just focus on what you think should be improved regarding research questions or objectives, theoretical background, improvement in the relevant studies of each variable you used in your paper, and so on.

My experience. In 2021 I submitted an article for publication. Then I got revisions from two reviewers. They divided the article into two parts and each of them commented on their respective parts of what I should correct or add additional works. I did perfectly what one of the reviewers asked. He asked for additional literature on one of the variables and I did that and he was satisfied. On other hand, I did not do much to the expectation of the other reviewer. Simply because his comments were minor and I felt that if I do more revisions on those minor comments, I would lose more of my initial work and face a problem. But he asked me to revise it again and complete it according to his initial comments. Then I did exactly what he wanted and finally, the article was published. So there is no worry as long as you have done what is expected from you.

Since the Conference is cancelled, there is no further action required on that. You are free to submit the paper elsewhere.

Thanks

Sorry, but 18 days for a final decision is next to nothing in such a case!

I think that the editor in chief have to choose between many manuscripts with major revisions

You may want to check the following paper out:

Revisiting the concepts of money, profit and interest from the perspective of value and diminishing marginal utility

AKM Meera, H Mubasheera - … of Islamic Monetary Economics and Finance, 2015 - jimf-bi.org

Attached is the response of reviewers of my latest research paper, published in an Elsevirer journal.

It would be quite helpful for giving an idea related to addressing the reviewers' comment.

Best regards

A low value for alpha may mean that there aren't enough questions on the test. Adding more relevant items to the test can increase alpha. Poor interrelationships between test questions can also cause low values, so can measure more than one latent variable.

Yousef Shahwan

Yousef Shahwan

Dear Ashraf Saleh ,

the key challenges businesses will face are the developments in the area of IFRS® Sustainability Disclosure Standards & https://ec.europa.eu/clima/eu-action/climate-strategies-targets/progress-made-cutting-emissions/emissions-monitoring-reporting_en and it's implication for information systems auditing.

Kind regards

Rob

Thank you for your answer, but I inform you that more than 15 days ago the article is still with the editor, it has not been sent to the reviwres.

You may want to contact the Journal's Technical Support and/or Editorial Support, the link of which is at the "CONTACT US" button on the website.

Here are some references for LCA:

Collins, L. M., & Lanza, S. T. (2010). Latent class and latent transition analysis with applications in the social, behavioral, and health sciences. New York: Wiley.

Clogg, C. C. (1995). Latent Class Models. In G. Arminger, C. C. Clogg, & M. E. Sobel (Eds.), Handbook of statistical modeling for the social and behavioral sciences. New York: Plenum.

Dayton, C. M. (1998). Latent class scaling analysis [Sage university papers series on quantitative applications in the social sciences, series no. 07-126]. Thousand Oaks, CA: Sage.

Hagenaars, J. A., & McCutcheon, A. L. (2002). Applied latent class analysis. Cambridge, UK: Cambridge University Press.

Langeheine, R., & Rost, J. (Eds.) (1988). Latent trait and latent class models. New York: Plenum.

Lazarsfeld, P. F., & Henry, N. W. (1968). Latent structure analysis. Boston: Houghton Mifflin.

McCutcheon, A. L. (1987). Latent class analysis [Sage university papers series on quantitative applications in the social sciences, series no. 07-064]. Thousand Oaks, CA: Sage.

McLachlan, G. J., & Peel, D. (2000). Finite mixture models. New York: Wiley.

Nylund-Gibson, K., & Choi, A. Y. (2018). Ten frequently asked questions about latent class analysis. Translational Issues in Psychological Science, 4(4), 440–461. DOI: 10.1037/tps0000176

Rost, J., & Langeheine, R. (Eds.) (1997). Applications of latent trait and latent class models in the social sciences. Muenster, Germany: Waxmann.

Examples of software programs for LCA are Mplus and Latent Gold. There are also packages./macros available for running LCA in R and SAS.

Hello Zeinab Shirbaghaee

I agree that it is certainly possible, especially given that the period given is short as Michel Charifzadeh says. I agree with the point also made that giving a reason is very important - some journals are very strict (as mentioned by Viswa Nadham Nadiminti ) but some are more understanding. In general, I have found them to be more understanding in the last two years - they often said to reviewers that a longer time (they give an extension) is permitted because of delays due to COVID. I would think they would grant these to authors in the same way.

please send them a reminder, and also let them know the import of the publication to you

Hello Maria Christina F. Campita

I agree that it depends on the changes you propose. I find if I want to make small changes, as you say, to enhance the presentation, it may be possible to do it in the “proofing” stage or if it is substantial, may require editorial approval. That often will be unlikely as it would be only if the meanin

IT audit aims to assess the internal control structure's design, efficiency, effectiveness, security points, etc. while financial audit aims to assess whether the financial statements present fairly the entity's financial position, results of operations, cash flows, etc. and whether they are in accordance with the respective standards. That's why there are standards for the financial statements evaluations.

Dear Prof. Loay H Abdelnour,

The statistic given by Prof. Aref Wazwaz must make you not worried about. On the other hand, the reasons given by Prof. Suzy Lidstrom are reasonable to be considered. Finally, as our colleagues Prof. Ahmed T. Hussein & Prof. Mustafa Ali Khan-Hussaini said, I advise you to go directly to another Scopus-indexed journal.

Hello Varuni Gunathilake

You ask a very reasonable question. The answer depends on the journal you selected. The dilemma is if you withdraw now, will you have a similar wait with the next journal you send to as well. The so-called bigger and more famous publishers typically have better outcomes in this regard but some even within the same publisher, some journals are good and some are less reliable.

My advice is this:

1 keep waiting

2 next time, before you send, hopefully find a journal that says their average decision/publication time is ”x” and that is satisfactory to you.

Dear Daniel Ozoukou

I saw your question, if not too late, I would gladly participate. In addition, I could contribute to the content of the article.

Regards, Sergey

Hello brother,

1) If the p value for both is below the standard p-value (0.5) then let it be individually analyzed.

2) However, if you have clubbed them and achieved 0.45 then internal consistency is less and non-parametric tools to be used further.

3) I agree with Sitara Karim

Good luck mate!

Yes, you can use models of longitudinal CFA for that purpose. Your sample size is fairly small. However, having more than one time point may actually help compensate for the relatively small sample. This is because the additional time points provide additional information without necessarily increasing the number of parameters to be estimated dramatically. This is because you may be able to set at least some of the measurement-related parameters (loadings, intercepts, etc.) to be invariant across time without a loss in model fit. This is something that should be tested though by comparing nested models with different levels of longitudinal measurement equivalence/invariance. See, for example

Geiser, C. (2021). Longitudinal structural equation modeling with Mplus: A latent state-trait perspective. New York: Guilford Press.

Little, T. D. (2013). Longitudinal structural equation modeling. New York: Guilford Press.

Audits are done on electronic medium. Auditors can download all population and check the the whole population if they want to. Invoices and materials can be stored on electric medium. This is a great advancement in accounting. Walk through tests, substantial test all can be done in electronic medium. Having said that, as auditors we have another challenge. It is the authorization process. Now authorizations should be done electronically. Auditors make sure that the electronic authorizations are valid. Here we need the IT specialists to make sure the authorization belong to the authorized people. Passwords are issued centrally and data entry and approvals are done by the correct people, segregation of duties are observed. Here we can utilize data analytics. In short, auditors must now be trained on data analytics and IT securities. That`s the challenge for us auditors.

Major revision is required when significant issues are raised by reviewers

Try to make a SWOT analysis, this is a first step before moving on to building a theory.

good luck

A lot of Journals are not looking for a more scientific article. It is looking for a business. Why they did not reject the research paper in beginning.