 Subjects -> PATENTS, TRADEMARKS AND COPYRIGHTS (Total: 28 journals)
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- Effect of auditor experience, independence, professional skepticism, and
ability to detect fraud on capital spirituality audit results quality as
moderating factors-
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Authors: Ida Bagus Teddy Prianthara, Made Setini, Ida Ayu Budhananda Munidewi
Pages: 101 - 129
Abstract: This study aimed to analyse the auditor experience, independence, professional skepticism, and ability to detect fraud on capital spirituality audit results quality as moderating factors. The technique of taking respondents in this study uses the non-probability sampling technique with the method used purposive sampling on criteria: 1) auditors working in public accountants in Bali and Lombok; 2) auditors having periods minimum 1-year work; 3) the auditor has an accounting education background. The processed data is primary data through a survey by distributing questionnaires which are then analysed by Amos software with structural equation modelling analysis techniques. The results of this study indicate that partially the variables of auditor experience, independence, professional skepticism, and the ability to detect fraud have a significant positive effect on audit results. Other findings, partially the auditor experience variable, independence, professional skepticism, and the ability to detect fraud has a significant positive effect on spiritual capital. However, in this study, the mediation of spiritual capital cannot mediate exogenous and endogenous relationships in the audit environment.
Keywords: auditor experience; independence; professional skepticism; ability to detect fraud; audit results quality; capital spirituality
Citation: International Journal of Intellectual Property Management, Vol. 13, No. 2 (2023) pp. 101 - 129
PubDate: 2023-04-21T23:20:50-05:00
DOI: 10.1504/IJIPM.2023.130461
Issue No: Vol. 13, No. 2 (2023)
- Impact of the technological implications of teleworking on higher
education teaching staff-
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Authors: MarÃa de las Mercedes De Obesso, Oliver Carrero
Pages: 130 - 148
Abstract: Although the concept of teleworking has existed for more than 30 years, it was in 2020 when it experienced its greatest boom, when an unprecedented and virtually unplanned social experiment forced millions of people to work from home due to a global pandemic. In the case of higher education, face-to-face teaching became online in a matter of weeks, without having been so designed neither in terms of the training activities nor the teaching methodologies nor evaluation systems, with virtually no training for teachers and with unsuitable infrastructures. In this context, our study, based on the C.I.S. survey <i>Trends in the Digital Society During the COVID-19 Pandemic</i>, conducted in March 2021, tries to analyse the perception of telework for 474 university teachers in relation not only to the technological resources available, but also to the digital skills of teachers; concluding that they see it as positive for business, employees, family life and society.
Keywords: telework; university; higher education; hybrid training; digital competencies for teachers; innovation; technology management; organisational strategies; teaching; professors
Citation: International Journal of Intellectual Property Management, Vol. 13, No. 2 (2023) pp. 130 - 148
PubDate: 2023-04-21T23:20:50-05:00
DOI: 10.1504/IJIPM.2023.130458
Issue No: Vol. 13, No. 2 (2023)
- Copyright piracy and education
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Authors: Amit Kumar Jha, Priyanka Rajan
Pages: 149 - 178
Abstract: This paper attempts to link different types of copyright piracy and education to check the effect of education on piracy. It focuses on four specific domains of copyright law - cinematography, musical works and sound recording, software and literary works - with a focus on unauthorised copying (duplication), purchasing pirated materials and unauthorised downloading and photocopying of books. For this purpose, a survey was administered to 1,350 students at the University of Delhi. The findings show that both the levels and types of education affect piracy.
Keywords: cinematographic piracy; music and sound recording piracy; software piracy; literary piracy; education
Citation: International Journal of Intellectual Property Management, Vol. 13, No. 2 (2023) pp. 149 - 178
PubDate: 2023-04-21T23:20:50-05:00
DOI: 10.1504/IJIPM.2023.130462
Issue No: Vol. 13, No. 2 (2023)
- The determinants of continuance intention to use pandemic contact tracing
apps: the case of COVID-19-
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Authors: Khaled Saleh Al-Omoush, Saad G. Yaseen
Pages: 179 - 198
Abstract: This study examines the determinants of pandemic contact tracing apps adoption and explores their impact on the intention to continue use. Data were collected from a sample of 243 users from those who have downloaded and used the 'Aman' app, the Jordanian version of the contact tracing app, to combat the COVID-19. Smart-PLS structural equation modelling software was used to analyse data. The results reveal a significant role of performance expectancy, risk perception and social influence in the intention to continue using contact tracing apps in responding to coronavirus COVID-19. Furthermore, the results did not reveal a significant role of privacy concerns and facilitating conditions in the intention to continue using contact tracing apps. This study adds valuable insights to continued investigation on contact tracing apps adoption and use. The research model offers a practical paradigm that can be employed to develop effective contact tracing apps to combat global epidemic outbreaks.
Keywords: pandemic contact tracing apps; performance expectancy; risk perception; privacy; social influence; facilitating conditions; intention to continue using
Citation: International Journal of Intellectual Property Management, Vol. 13, No. 2 (2023) pp. 179 - 198
PubDate: 2023-04-21T23:20:50-05:00
DOI: 10.1504/IJIPM.2023.130488
Issue No: Vol. 13, No. 2 (2023)
- Entrepreneurial self-efficacy in female Latin American university
students-
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Authors: Adriana Cascante-Gatgens, Ronald Mora-Esquivel, Juan Carlos Leiva
Pages: 199 - 222
Abstract: The purpose of this study is to examine the effect of locus of control, the social environment, and the university environment on the entrepreneurial self-efficacy of female university students in Latin America. Hypotheses were tested using a sample of students on business administration, computing, and engineering programs taken from the Global University entrepreneurial spirit students' survey, 2018. Deductive triangulation sequential analysis (QUAN → qual) was performed using Stata 12 Software and interviews. The analyses show a positive effect of locus of control, the university environment, and the social environment on the entrepreneurial self-efficacy of female university students, with locus of control having the most significant effect. These findings corroborate those arguments supporting the effect of these variables as predictors of entrepreneurial self-efficacy in female university students.
Keywords: entrepreneurial self-efficacy; locus of control; university environment; social environment; female entrepreneurship
Citation: International Journal of Intellectual Property Management, Vol. 13, No. 2 (2023) pp. 199 - 222
PubDate: 2023-04-21T23:20:50-05:00
DOI: 10.1504/IJIPM.2023.130460
Issue No: Vol. 13, No. 2 (2023)
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Hybrid journal (It can contain Open Access articles)
