A Study on the Relation between Auditor Rotation and Audit Quality in Iranian Firms
Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.
Misleading Node Detection and Response Mechanism in Mobile Ad-Hoc Network
Mobile Ad-hoc Network (MANET) is an infrastructure-less network of mobile devices, also known as nodes. These nodes heavily rely on each other’s resources such as memory, computing power, and energy. Thus, some nodes may become selective in forwarding packets so as to conserve their resources. These nodes are called misleading nodes. Several reputation-based techniques (e.g. CORE, CONFIDANT, LARS, SORI, OCEAN) and acknowledgment-based techniques (e.g. TWOACK, S-TWOACK, EAACK) have been proposed to detect such nodes. These techniques do not appropriately punish misleading nodes. Hence, this paper addresses the limitations of these techniques using a system called MINDRA.
The Impact of Brand Loyalty on Product Performance
This research investigates the impact of Brand Loyalty on the product performance and the factors those are considered more important in brand reputation. Variables selected for this research are Brand quality, Brand Equity, Brand Reputation to explore the impact of these variables on Product performance. For this purpose, primary research has been conducted. The questionnaire survey for this research study was administered among the population mainly at the shopping malls. For this research study, a sample size of 250 respondents has been taken into consideration. Customers from the shopping malls and university students constitute the sample for this research study using random sampling (non-probabilistic) used as a sampling technique for conducting the research survey. According to the results obtained from the collected data, it is interpreted that product performance shares a direct relationship with brand quality, brand quality, and brand reputation. Result also showed that brand quality and brand equity has a significant effect on product performance, whereas brand reputation has an insignificant effect on product performance.
Use of Fuzzy Logic in the Corporate Reputation Assessment: Stock Market Investors’ Perspective
The growing importance of reputation in building enterprise value and achieving long-term competitive advantage creates the need for its measurement and evaluation for the management purposes (effective reputation and its risk management). The paper presents practical application of self-developed corporate reputation assessment model from the viewpoint of stock market investors. The model has a pioneer character and example analysis performed for selected industry is a form of specific test for this tool. In the proposed solution, three aspects - informational, financial and development, as well as social ones - were considered. It was also assumed that the individual sub-criteria will be based on public sources of information, and as the calculation apparatus, capable of obtaining synthetic final assessment, fuzzy logic will be used. The main reason for developing this model was to fulfill the gap in the scope of synthetic measure of corporate reputation that would provide higher degree of objectivity by relying on "hard" (not from surveys) and publicly available data. It should be also noted that results obtained on the basis of proposed corporate reputation assessment method give possibilities of various internal as well as inter-branch comparisons and analysis of corporate reputation impact.
Trust and Reputation Mechanism with Path Optimization in Multipath Routing
A Mobile Adhoc Network (MANET) is a collection of mobile nodes that communicate with each other with wireless links and without pre-existing communication infrastructure. Routing is an important issue which impacts network performance. As MANETs lack central administration and prior organization, their security concerns are different from those of conventional networks. Wireless links make MANETs susceptible to attacks. This study proposes a new trust mechanism to mitigate wormhole attack in MANETs. Different optimization techniques find available optimal path from source to destination. This study extends trust and reputation to an improved link quality and channel utilization based Adhoc Ondemand Multipath Distance Vector (AOMDV). Differential Evolution (DE) is used for optimization.
Application of Scientific Metrics to Evaluate Academic Reputation in Different Research Areas
In this paper, we address the problem of identifying academic reputation of researchers using scientific metrics in different research areas. Due to the characteristics of each area, researchers can present different behaviors. In previous work, we define Rep-Index that makes use of a profile template to individually identify the reputation of researchers. The Rep-Index is comprehensive and adaptive because involves hole trajectory of the researcher built throughout his career and can be used in different areas and in different contexts. Now, we compare our metric (Rep-Index) with the h-index and the g-index through experiments with researchers in the fields of Economics, Dentistry and Computer Science. We analyze the trajectory of 830 Brazilian researchers from the National Council of Technological and Scientific Development (CNPq), which receive grants research productivity. The grants are aimed at productivity researchers that stand out among their peers, enhancing their scientific normative criteria established by CNPq. Of the 830 researchers, 210 are in the area of Economics, 216 of Dentistry e 404 of Computer Science. The experiments show that our metric is strongly correlated with h-index, g-index and CNPq ranking. We also show good results for our hypothesis that our metric can be used to evaluate research in several areas. We apply our metric (Rep-Index) to compare the behavior of researchers in relation to their h-index and g-index through extensive experiments. The experiments showed that our metric is strongly correlated with h-index, g-index and CNPq ranking.
Reputation and Transparency of Cooperative Movement in Malaysia
This paper studies the reputation and transparency of cooperative movement in Malaysia.
Renewal of The Swedish Million Dwelling Program, the Public Housing Company and the Local Community, Hindrances and Mutual Aid
Public housing is a vital factor in community
development. Successful city, housing and eco system regeneration
design is essential in providing positive community development.
This concerns work places, nice dwellings, providing premises for
child care, care of the elderly, providing qualitative premises for
different kinds of commercial service, providing a nice built
environment and housing areas and not the least activating tenants.
The public housing companies give value to society by stimulating
people, renovating socially and economically sustainable as well as
being partners to local business and authorities. By their activities the
housing companies contribute to sustainable local and regional
growth and the identity and reputation of cities. A Social, Economic
and Ecological Reputation Effect (SEERE) model for actions to
promote housing and community reputation is presented. The model
emphasizes regenerative actions to restore natural eco systems as part
of housing renewal strategies and to strengthen municipality
Managing your Online Reputation: Issues of Ethics, Trust and Privacy in a Wired, “No Place to Hide“ World
This paper examines the issues, the dangers and the
saving graces of life in a transparent global community where there is
truly “no place to hide". In recent years, social networks and online
groups have transformed issues of privacy and the ways in which we
perceive and interact with others. The idea of reputation is critical to
this dynamic. The discussion begins with a brief etymological history
of the concept of reputation and moves to an exploration of how and
why online communication changes our basic nature, our various
selves and the Bakhtin idea of the polyphonic nature of truth. The
discussion considers the damaging effects of bullying and gossip,
both of which constitute an assault on reputation and the latter of
which is not limited to the lifetime of the person. It concludes with
guidelines and specific recommendations.
Islamic Corporate Social Responsibility, Corporate Reputation and Performance
This study examines the effect of Islamic Corporate
Social Responsibility disclosure and on corporate reputation as well
as performance. These relationships are examined based on content
analysis of of annual reports of 17 Islamic banks in Malaysia for
2008, 2009 and 2010. Results of this study provide evidence that
CSR activities communicated in corporate annual reports are
significantly positively related with corporate reputation as well as
firm performance. These results indicate that CSR activities and
disclosure from Islamic perspectives are equally important business
strategies in creating continuous superior performance for
organisations. In addition, it also highlights that organisations need to
develop a stakeholder orientation particularly in an environment of
increasing pressure from jurisdictions dominated by Islamic
stakeholders on organisations engaging in Islamic products to
increase their social responsibilities from the Islamic perspectives.
Secure Resource Selection in Computational Grid Based on Quantitative Execution Trust
Grid computing provides a virtual framework for
controlled sharing of resources across institutional boundaries.
Recently, trust has been recognised as an important factor for
selection of optimal resources in a grid. We introduce a new method
that provides a quantitative trust value, based on the past interactions
and present environment characteristics. This quantitative trust value
is used to select a suitable resource for a job and eliminates run time
failures arising from incompatible user-resource pairs. The proposed
work will act as a tool to calculate the trust values of the various
components of the grid and there by improves the success rate of the
jobs submitted to the resource on the grid. The access to a resource
not only depend on the identity and behaviour of the resource but
also upon its context of transaction, time of transaction, connectivity
bandwidth, availability of the resource and load on the resource. The
quality of the recommender is also evaluated based on the accuracy
of the feedback provided about a resource. The jobs are submitted for
execution to the selected resource after finding the overall trust value
of the resource. The overall trust value is computed with respect to
the subjective and objective parameters.
A Discriminatory Rewarding Mechanism for Sybil Detection with Applications to Tor
This paper presents an economic game for sybil
detection in a distributed computing environment. Cost parameters
reflecting impacts of different sybil attacks are introduced in the sybil
detection game. The optimal strategies for this game in which both
sybil and non-sybil identities are expected to participate are devised.
A cost sharing economic mechanism called Discriminatory
Rewarding Mechanism for Sybil Detection is proposed based on this
game. A detective accepts a security deposit from each active agent,
negotiates with the agents and offers rewards to the sybils if the latter
disclose their identity. The basic objective of the detective is to
determine the optimum reward amount for each sybil which will
encourage the maximum possible number of sybils to reveal
themselves. Maintaining privacy is an important issue for the
mechanism since the participants involved in the negotiation are
generally reluctant to share their private information. The mechanism
has been applied to Tor by introducing a reputation scoring function.
Succesful Companies- Immunization to Global Economic Crisis: Understanding Strategic Role of NGOs
One of the most important secrets of succesful companies is the fact that cooperation with NGOs will create a good reputation for them so that they can be immunized to economic crisis. The performance of the most admired companies in the world based on the ratings of Forbes and Fortune show us that most of these firms also have close relationships with their NGOs. Today, if companies do something wrong this information spreads very quickly to do the society. If people do not like the activities of a company, it can find itself in public relations nightmare that can threaten its repuation. Since the cost of communication has dropped dramatically due to the vast use of internet, the increase in communication among stakeholders via internet makes companies more visible. These multiple and interdependent interactions among the network of stakeholders is called as the network relationships. NGOs play the role of catalyst among the stakeholders of a firm to enhance the awareness. Succesful firms are aware of this fact that NGOs have a central role in today-s business world. Firms are also aware of the fact that they can enhance their corporate reputation via cooperation with the NGOs. This fact will be illustrated in this paper by examining some of the actions of the most succesful companies in terms of their cooperations with the NGOs.
Impovement of a Label Extraction Method for a Risk Search System
This paper proposes an improvement method of classification
efficiency in a classification model. The model is used
in a risk search system and extracts specific labels from articles
posted at bulletin board sites. The system can analyze the important
discussions composed of the articles. The improvement method
introduces ensemble learning methods that use multiple classification
models. Also, it introduces expressions related to the specific labels
into generation of word vectors. The paper applies the improvement
method to articles collected from three bulletin board sites selected
by users and verifies the effectiveness of the improvement method.
Understanding and Measuring Trust Evolution Effectiveness in Peer-to-Peer Computing Systems
In any trust model, the two information sources that a peer relies on to predict trustworthiness of another peer are direct experience as well as reputation. These two vital components evolve over time. Trust evolution is an important issue, where the objective is to observe a sequence of past values of a trust parameter and determine the future estimates. Unfortunately, trust evolution algorithms received little attention and the proposed algorithms in the literature do not comply with the conditions and the nature of trust. This paper contributes to this important problem in the following ways: (a) presents an algorithm that manages and models trust evolution in a P2P environment, (b) devises new mechanisms for effectively maintaining trust values based on the conditions that influence trust evolution , and (c) introduces a new methodology for incorporating trust-nurture incentives into the trust evolution algorithm. Simulation experiments are carried out to evaluate our trust evolution algorithm.
Towards an Effective Reputation Assessment Process in Peer-to-Peer Systems
The need for reputation assessment is particularly strong in peer-to-peer (P2P) systems because the peers' personal site autonomy is amplified by the inherent technological decentralization of the environment. However, the decentralization notion makes the problem of designing a peer-to-peer based reputation assessment substantially harder in P2P networks than in centralized settings.Existing reputation systems tackle the reputation assessment process in an ad-hoc manner. There is no systematic and coherent way to derive measures and analyze the current reputation systems. In this paper, we propose a reputation assessment process and use it to classify the existing reputation systems. Simulation experiments are conducted and focused on the different methods in selecting the recommendation sources and retrieving the recommendations. These two phases can contribute significantly to the overall performance due to communication cost and coverage.
Fuzzy Trust for Peer-to-Peer Based Systems
Trust management is one of the drawbacks in Peer-to-Peer (P2P) system. Lack of centralized control makes it difficult to control the behavior of the peers. Reputation system is one approach to provide trust assessment in P2P system. In this paper, we use fuzzy logic to model trust in a P2P environment. Our trust model combines first-hand (direct experience) and second-hand (reputation)information to allow peers to represent and reason with uncertainty regarding other peers' trustworthiness. Fuzzy logic can help in handling the imprecise nature and uncertainty of trust. Linguistic labels are used to enable peers assign a trust level intuitively. Our fuzzy trust model is flexible such that inference rules are used to weight first-hand and second-hand accordingly.