Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are inc...Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are included below.展开更多
Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are inc...Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are included below.展开更多
Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are inc...Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are included below.展开更多
Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are inc...Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are included below.展开更多
Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are inc...Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are included below.展开更多
It is found from textbooks and literature that there are three different statements for the third law of thermodynamics,i.e., the Nernst theorem, the unattainability statement of absolute zero temperature, and the hea...It is found from textbooks and literature that there are three different statements for the third law of thermodynamics,i.e., the Nernst theorem, the unattainability statement of absolute zero temperature, and the heat capacity statement. It is pointed out that such three statements correspond to three thermodynamic parameters, which are, respectively, the entropy,temperature, and heat capacity, and can be obtained by extrapolating the experimental results of different parameters at ultralow temperatures to absolute zero. It is expounded that because there is no need for additional assumptions in the derivation of the Nernst equation, the Nernst theorem should be renamed as the Nernst statement. Moreover, it is proved that both the Nernst statement and the heat capacity statement are mutually deducible and equivalent, while the unattainability of absolute zero temperature is only a corollary of the Nernst statement or the heat capacity statement so that it is unsuitably referred to as one statement of the third law of thermodynamics. The conclusion is that the Nernst statement and the heat capacity statement are two equivalent statements of the third law of thermodynamics.展开更多
The publisher would like to draw the reader's attention to the following errors.Ethics approval statements were not included in the published version of the following articles that appeared in previous issues of G...The publisher would like to draw the reader's attention to the following errors.Ethics approval statements were not included in the published version of the following articles that appeared in previous issues of Grain&Oil Science and Technology.The authors were contacted after publication to request ethical approval statements for the following articles.展开更多
Declaration of Competing Interest statements were incorrectly included in the published version of the following articles that appeared in previous issues of Materials Reports:Energy.The appropriate Declaration of Com...Declaration of Competing Interest statements were incorrectly included in the published version of the following articles that appeared in previous issues of Materials Reports:Energy.The appropriate Declaration of Competing Interest statements,provided by the authors,are included below.展开更多
The assertion that a climate crisis is rapidly approaching due to excess carbon dioxide (CO2) in the atmosphere is said to be based on science. This science is summarized in the statements of the major scientific soci...The assertion that a climate crisis is rapidly approaching due to excess carbon dioxide (CO2) in the atmosphere is said to be based on science. This science is summarized in the statements of the major scientific societies. These statements, have motivated, governments, the media, and much of the public to commit to abandoning fossil, i.e. going to “net zero” at some time in the not-so-distant future, perhaps by 2050, 26 years from now. The claims of these scientific societies clearly have a profound impact on the government, the media and the public, and therefore the scientific basis for these claims needs to be frequently and rigorously reexamined by the societies, and scrutinized by the public. This paper illustrates some serious concerns regarding the claims of these societies. It is not difficult to question these claims by comparing them with actual data from well-established organizations such as NOAA and NASA. Furthermore, the claims seem to go against such well-established scientific laws as the Stefan Boltzman radiation law, and le Chatelier’s principle. If the statements of the societies overstate the danger, or are even incorrect, they may be motivating the United States, the western world, or even the whole world to make an enormously expensive and unnecessary transition to an energy infrastructure that is more expensive, less reliable, and more environmentally damaging than the one we have today. This article suggests that these scientific societies reexamine their climate statements with the goal of making them more moderate and more scientifically correct.展开更多
Purpose： Our study proposes a bootstrapping-based method to automatically extract data- usage statements from academic texts. Design/methodology/approach： The method for data-usage statements extraction starts with ...Purpose： Our study proposes a bootstrapping-based method to automatically extract data- usage statements from academic texts. Design/methodology/approach： The method for data-usage statements extraction starts with seed entities and iteratively learns patterns and data-usage statements from unlabeled text. In each iteration, new patterns are constructed and added to the pattern list based on their calculated score. Three seed-selection strategies are also proposed in this paper. Findings： The performance of the method is verified by means of experiments on real data collected from computer science journals. The results show that the method can achieve satisfactory performance regarding precision of extraction and extensibility of obtained patterns. Research limitations： While the triple representation of sentences is effective and efficient for extracting data-usage statements, it is unable to handle complex sentences. Additional features that can address complex sentences should thus be explored in the future. Practical implications： Data-usage statements extraction is beneficial for data-repository construction and facilitates research on data-usage tracking, dataset-based scholar search, and dataset evaluation. Originality/value： To the best of our knowledge, this paper is among the first to address the important task of automatically extracting data-usage statements from real data.展开更多
After the founding of the People’s Republic of China, the Chinese people have been struggling against poverty amid national development under the leadership of the Communist Party of China(CPC). Since reform and open...After the founding of the People’s Republic of China, the Chinese people have been struggling against poverty amid national development under the leadership of the Communist Party of China(CPC). Since reform and opening up, in particular, China has planned for and organized development-oriented poverty reduction practices on a broad scale with remarkable achievements and blazed a new path of development-oriented poverty reduction with Chinese characteristics. This path is both an essential component of Chinese socialism and a result of the CPC’s ideological improvement on poverty reduction. Since the 18 th CPC National Congress in 2012, the whole Party, country, and society have been called upon to fight the battle against poverty on a full-scale under the guidance of General Secretary Xi Jinping’s important statements on poverty reduction, unveiling a new stage for China’s development-oriented poverty reduction in the new era. China’s unprecedented poverty reduction achievements have enriched the path of poverty reduction with Chinese characteristics. Xi Jinping’s insightful and coherent statements on poverty reduction represent the latest results of Marxist anti-poverty theories and comprise an essential part of Xi Jinping Thought on Socialism with Chinese Characteristics for the New Era. His guidelines are the basis for the brilliant achievements of China’s poverty reduction endeavors, and will contribute Chinese experience and wisdom to global poverty governance.展开更多
Banks in the economies of individual countries play the role of entities of public trust and are perceived as ＂too big to fail＂. In fact, they are exposed to risks associated with business operations. In practice, t...Banks in the economies of individual countries play the role of entities of public trust and are perceived as ＂too big to fail＂. In fact, they are exposed to risks associated with business operations. In practice, there are even instances of banks going bankrupt. Therefore, the reliability of the financial statements of a bank as a source of information about its financial condition is of particular importance. The main objective of creating IAS/IFRS and their implementation within the European Union is the strive to standardize accounting rules utilized by companies and other organizations. IFRS, as any other regulations, are subject to change over years. One of the recent changes is the introduction of IFRS 15 ＂Revenue from Contracts with Customers＂. In all entities using IAS/IFRS, communication of planned changes should involve disclosure ahead of time, regarding the analysis of their impact on the financial statements. The purpose of this paper has been to analyze whether the financial statements of banks contain any records on the impact of IFRS 15. These analyses are within the mainstream of studying how complete and prospective is the information contained in the financial statements for external users. The subjects for research are the consolidated financial statements of five major banks in Poland. As a result of research, it was found that in all studied cases, work on the implementation of IFRS 15 was observed. However, looking at every bank separately, a differentiated approach to presenting information on the standard is observed, which may be a hindrance for users of banks＇ financial statements.展开更多
Declaration of Competing Interest statements were not included in published version of the articles that appeared in previous volumes of Journal of Otology Hence,the authors of the below articles were contacted after ...Declaration of Competing Interest statements were not included in published version of the articles that appeared in previous volumes of Journal of Otology Hence,the authors of the below articles were contacted after publication to request a Declaration of Interest statement.展开更多
Q-methodology was introduced more than 80 years ago to study subjective topics such as attitudes, perceptions, preferences, and feelings and there has not been much change in its statistical components since then. In ...Q-methodology was introduced more than 80 years ago to study subjective topics such as attitudes, perceptions, preferences, and feelings and there has not been much change in its statistical components since then. In Q-methodology, subjective topics are studied using a combination of qualitative and quantitative techniques. It involves development of a sample of statements and rank-ordering these statements by study participants using a grid known as Q-sort table. After completion of Q-sort tables by the participants, a by-person factor analysis (i.e., the factor analysis is performed on persons, not variables or traits) is used to analyze the data. Therefore, each factor represents a group of individuals with similar views, feelings, or preferences about the topic of the study. Then, each group (factor) is usually described by a set of statements, called distinguishing statements, or statements with high or low factor scores. In this article, we review one important statistical issue, i.e. the criteria for identifying distinguishing statements and provide a review of its mathematical calculation and statistical background. We show that the current approach for identifying distinguishing statements has no sound basis, which may result in erroneous findings and seems to be appropriate only when there are repeated evaluations of Q-sample from the same subjects. However, most Q-studies include independent subjects with no repeated evaluation. Finally, a new approach is suggested for identifying distinguishing statements based on Cohen’s effect size. We demonstrate the application of this new formula by applying the current and the suggested methods on a Q-dataset and explain the differences.展开更多
Complex conditional statement is one of the bad code smells, which affects the quality of the code and design of software. In the proposed approach, two commonly-used design patterns for handling complex conditional s...Complex conditional statement is one of the bad code smells, which affects the quality of the code and design of software. In the proposed approach, two commonly-used design patterns for handling complex conditional statements are selected, and they are the factory method pattern and the strategy pattem. Two pattern-directed refactoring approaches based on the two design patterns are proposed. Each approach contains a refactoring opportunities identification algorithm and an automated refactoring algorithm. After parsing the abstract syntax tree generated from source code, the refactoring opportunities are identified effectively and automatically. Then, for candidate code, refactoring algorithms are executed automatically, which are used to simplify or remove complex conditional statements. By empirical analysis and quality assessment, the code after refactoring has better maintainability and extensibility, and the proposed approach for automated pattern-directed refactoring succeeds to reduce code size and complexity of classes.展开更多
Declaration of Competing Interest statements were not included in the published version of the following articles that appeared in previous issues of“Materials Reports:Energy”.The appropriate Declaration of Competin...Declaration of Competing Interest statements were not included in the published version of the following articles that appeared in previous issues of“Materials Reports:Energy”.The appropriate Declaration of Competing Interest statements,pro-vided by the authors,are included below.展开更多
Truth-functionality is the most important concept in propositional logic.Some compound propositions are truth-functional and some are not.In this essay,I explain the difference between truth-functional compound propos...Truth-functionality is the most important concept in propositional logic.Some compound propositions are truth-functional and some are not.In this essay,I explain the difference between truth-functional compound propositions and non-truth-functional compound propositions,using what I call“belief statements”as an example of the latter.My explanation of why belief statements are not truth-functional is both more thorough and(I submit)more illuminating than the explanations provided by the leading logic textbooks.The authors of these textbooks may wish to incorporate some of my suggestions into future editions.Alternatively,they may direct their students to this essay for edification.展开更多
Large-scale accounting scandals which were reflected to the world public opinion particularly in the 2000s （such as Enron, Lucent, Xerox, and Parmalat Bank for Reconstruction） carried the matter of fraudulent financ...Large-scale accounting scandals which were reflected to the world public opinion particularly in the 2000s （such as Enron, Lucent, Xerox, and Parmalat Bank for Reconstruction） carried the matter of fraudulent financial reporting which was made to deceive the financial statement users （Fraudulent Financial Report （FFR）） to the forefront in the agenda of the academicians, operators, and regulatory authorities. As in every crime action, the most effective measure to be taken in preventing FFR events is to try to prevent the FFR before arising. In order to achieve this, in the most effective manner, FFR events should be determined in the formation process. In this study, fraudulent financial statements are tried to be determined by using financial ratios. For this, financial statements of 22 companies which transact in the textile industry in Istanbul Stock Exchange （ISE） were examined. Twenty-three financial ratios were selected for the purpose of determining the risk of fraudulence in the financial statements of the selected companies. These ratios increased in value by multiple regression analysis. The findings which were obtained in the study indicated that some financial statements had the risk of fraudulence. It was concluded that the ratios of inventory/current asset, total debt ratio, and equity turnover rate were a good indicator in the determination of fraudulent financial statements.展开更多
This study aims to know the role of external auditor in protecting the financial information listed in the financial statements in the Jordanian industrial companies. The sample of this study consisted of 70 auditors ...This study aims to know the role of external auditor in protecting the financial information listed in the financial statements in the Jordanian industrial companies. The sample of this study consisted of 70 auditors who work for Jordanian industrial companies, whereas a questionnaire survey was designed and distributed to them. A total of 68 questionnaires were received that are valid for statistical analysis accounting for 97% of the overall distributed questiormaires; and the questionnaires have been analyzed using SPSS statistical software. The results of the study revealed that the external auditor uses the information technology in examining the financial information listed in the financial statements. Also, it was found that the external auditor is keen to ensure the credibility of the financial statements of the company. The study recommended the external auditor in the Jordanian industrial companies to be more interested in updating the company＇s electronic financial system.展开更多
文摘Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are included below.
文摘Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are included below.
文摘Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are included below.
文摘Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are included below.
文摘Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are included below.
基金Project supported by the National Natural Science Foundation of China (Grant No. 12075197)the Fundamental Research Fund for the Central Universities of China (Grant No. 20720210020)。
文摘It is found from textbooks and literature that there are three different statements for the third law of thermodynamics,i.e., the Nernst theorem, the unattainability statement of absolute zero temperature, and the heat capacity statement. It is pointed out that such three statements correspond to three thermodynamic parameters, which are, respectively, the entropy,temperature, and heat capacity, and can be obtained by extrapolating the experimental results of different parameters at ultralow temperatures to absolute zero. It is expounded that because there is no need for additional assumptions in the derivation of the Nernst equation, the Nernst theorem should be renamed as the Nernst statement. Moreover, it is proved that both the Nernst statement and the heat capacity statement are mutually deducible and equivalent, while the unattainability of absolute zero temperature is only a corollary of the Nernst statement or the heat capacity statement so that it is unsuitably referred to as one statement of the third law of thermodynamics. The conclusion is that the Nernst statement and the heat capacity statement are two equivalent statements of the third law of thermodynamics.
文摘The publisher would like to draw the reader's attention to the following errors.Ethics approval statements were not included in the published version of the following articles that appeared in previous issues of Grain&Oil Science and Technology.The authors were contacted after publication to request ethical approval statements for the following articles.
文摘Declaration of Competing Interest statements were incorrectly included in the published version of the following articles that appeared in previous issues of Materials Reports:Energy.The appropriate Declaration of Competing Interest statements,provided by the authors,are included below.
文摘The assertion that a climate crisis is rapidly approaching due to excess carbon dioxide (CO2) in the atmosphere is said to be based on science. This science is summarized in the statements of the major scientific societies. These statements, have motivated, governments, the media, and much of the public to commit to abandoning fossil, i.e. going to “net zero” at some time in the not-so-distant future, perhaps by 2050, 26 years from now. The claims of these scientific societies clearly have a profound impact on the government, the media and the public, and therefore the scientific basis for these claims needs to be frequently and rigorously reexamined by the societies, and scrutinized by the public. This paper illustrates some serious concerns regarding the claims of these societies. It is not difficult to question these claims by comparing them with actual data from well-established organizations such as NOAA and NASA. Furthermore, the claims seem to go against such well-established scientific laws as the Stefan Boltzman radiation law, and le Chatelier’s principle. If the statements of the societies overstate the danger, or are even incorrect, they may be motivating the United States, the western world, or even the whole world to make an enormously expensive and unnecessary transition to an energy infrastructure that is more expensive, less reliable, and more environmentally damaging than the one we have today. This article suggests that these scientific societies reexamine their climate statements with the goal of making them more moderate and more scientifically correct.
基金supported by the National Natural Science Foundation of China (Grant No.:71473183)
文摘Purpose： Our study proposes a bootstrapping-based method to automatically extract data- usage statements from academic texts. Design/methodology/approach： The method for data-usage statements extraction starts with seed entities and iteratively learns patterns and data-usage statements from unlabeled text. In each iteration, new patterns are constructed and added to the pattern list based on their calculated score. Three seed-selection strategies are also proposed in this paper. Findings： The performance of the method is verified by means of experiments on real data collected from computer science journals. The results show that the method can achieve satisfactory performance regarding precision of extraction and extensibility of obtained patterns. Research limitations： While the triple representation of sentences is effective and efficient for extracting data-usage statements, it is unable to handle complex sentences. Additional features that can address complex sentences should thus be explored in the future. Practical implications： Data-usage statements extraction is beneficial for data-repository construction and facilitates research on data-usage tracking, dataset-based scholar search, and dataset evaluation. Originality/value： To the best of our knowledge, this paper is among the first to address the important task of automatically extracting data-usage statements from real data.
文摘After the founding of the People’s Republic of China, the Chinese people have been struggling against poverty amid national development under the leadership of the Communist Party of China(CPC). Since reform and opening up, in particular, China has planned for and organized development-oriented poverty reduction practices on a broad scale with remarkable achievements and blazed a new path of development-oriented poverty reduction with Chinese characteristics. This path is both an essential component of Chinese socialism and a result of the CPC’s ideological improvement on poverty reduction. Since the 18 th CPC National Congress in 2012, the whole Party, country, and society have been called upon to fight the battle against poverty on a full-scale under the guidance of General Secretary Xi Jinping’s important statements on poverty reduction, unveiling a new stage for China’s development-oriented poverty reduction in the new era. China’s unprecedented poverty reduction achievements have enriched the path of poverty reduction with Chinese characteristics. Xi Jinping’s insightful and coherent statements on poverty reduction represent the latest results of Marxist anti-poverty theories and comprise an essential part of Xi Jinping Thought on Socialism with Chinese Characteristics for the New Era. His guidelines are the basis for the brilliant achievements of China’s poverty reduction endeavors, and will contribute Chinese experience and wisdom to global poverty governance.
文摘Banks in the economies of individual countries play the role of entities of public trust and are perceived as ＂too big to fail＂. In fact, they are exposed to risks associated with business operations. In practice, there are even instances of banks going bankrupt. Therefore, the reliability of the financial statements of a bank as a source of information about its financial condition is of particular importance. The main objective of creating IAS/IFRS and their implementation within the European Union is the strive to standardize accounting rules utilized by companies and other organizations. IFRS, as any other regulations, are subject to change over years. One of the recent changes is the introduction of IFRS 15 ＂Revenue from Contracts with Customers＂. In all entities using IAS/IFRS, communication of planned changes should involve disclosure ahead of time, regarding the analysis of their impact on the financial statements. The purpose of this paper has been to analyze whether the financial statements of banks contain any records on the impact of IFRS 15. These analyses are within the mainstream of studying how complete and prospective is the information contained in the financial statements for external users. The subjects for research are the consolidated financial statements of five major banks in Poland. As a result of research, it was found that in all studied cases, work on the implementation of IFRS 15 was observed. However, looking at every bank separately, a differentiated approach to presenting information on the standard is observed, which may be a hindrance for users of banks＇ financial statements.
文摘Declaration of Competing Interest statements were not included in published version of the articles that appeared in previous volumes of Journal of Otology Hence,the authors of the below articles were contacted after publication to request a Declaration of Interest statement.
文摘Q-methodology was introduced more than 80 years ago to study subjective topics such as attitudes, perceptions, preferences, and feelings and there has not been much change in its statistical components since then. In Q-methodology, subjective topics are studied using a combination of qualitative and quantitative techniques. It involves development of a sample of statements and rank-ordering these statements by study participants using a grid known as Q-sort table. After completion of Q-sort tables by the participants, a by-person factor analysis (i.e., the factor analysis is performed on persons, not variables or traits) is used to analyze the data. Therefore, each factor represents a group of individuals with similar views, feelings, or preferences about the topic of the study. Then, each group (factor) is usually described by a set of statements, called distinguishing statements, or statements with high or low factor scores. In this article, we review one important statistical issue, i.e. the criteria for identifying distinguishing statements and provide a review of its mathematical calculation and statistical background. We show that the current approach for identifying distinguishing statements has no sound basis, which may result in erroneous findings and seems to be appropriate only when there are repeated evaluations of Q-sample from the same subjects. However, most Q-studies include independent subjects with no repeated evaluation. Finally, a new approach is suggested for identifying distinguishing statements based on Cohen’s effect size. We demonstrate the application of this new formula by applying the current and the suggested methods on a Q-dataset and explain the differences.
文摘Complex conditional statement is one of the bad code smells, which affects the quality of the code and design of software. In the proposed approach, two commonly-used design patterns for handling complex conditional statements are selected, and they are the factory method pattern and the strategy pattem. Two pattern-directed refactoring approaches based on the two design patterns are proposed. Each approach contains a refactoring opportunities identification algorithm and an automated refactoring algorithm. After parsing the abstract syntax tree generated from source code, the refactoring opportunities are identified effectively and automatically. Then, for candidate code, refactoring algorithms are executed automatically, which are used to simplify or remove complex conditional statements. By empirical analysis and quality assessment, the code after refactoring has better maintainability and extensibility, and the proposed approach for automated pattern-directed refactoring succeeds to reduce code size and complexity of classes.
文摘Declaration of Competing Interest statements were not included in the published version of the following articles that appeared in previous issues of“Materials Reports:Energy”.The appropriate Declaration of Competing Interest statements,pro-vided by the authors,are included below.
文摘Truth-functionality is the most important concept in propositional logic.Some compound propositions are truth-functional and some are not.In this essay,I explain the difference between truth-functional compound propositions and non-truth-functional compound propositions,using what I call“belief statements”as an example of the latter.My explanation of why belief statements are not truth-functional is both more thorough and(I submit)more illuminating than the explanations provided by the leading logic textbooks.The authors of these textbooks may wish to incorporate some of my suggestions into future editions.Alternatively,they may direct their students to this essay for edification.
文摘Large-scale accounting scandals which were reflected to the world public opinion particularly in the 2000s （such as Enron, Lucent, Xerox, and Parmalat Bank for Reconstruction） carried the matter of fraudulent financial reporting which was made to deceive the financial statement users （Fraudulent Financial Report （FFR）） to the forefront in the agenda of the academicians, operators, and regulatory authorities. As in every crime action, the most effective measure to be taken in preventing FFR events is to try to prevent the FFR before arising. In order to achieve this, in the most effective manner, FFR events should be determined in the formation process. In this study, fraudulent financial statements are tried to be determined by using financial ratios. For this, financial statements of 22 companies which transact in the textile industry in Istanbul Stock Exchange （ISE） were examined. Twenty-three financial ratios were selected for the purpose of determining the risk of fraudulence in the financial statements of the selected companies. These ratios increased in value by multiple regression analysis. The findings which were obtained in the study indicated that some financial statements had the risk of fraudulence. It was concluded that the ratios of inventory/current asset, total debt ratio, and equity turnover rate were a good indicator in the determination of fraudulent financial statements.
文摘This study aims to know the role of external auditor in protecting the financial information listed in the financial statements in the Jordanian industrial companies. The sample of this study consisted of 70 auditors who work for Jordanian industrial companies, whereas a questionnaire survey was designed and distributed to them. A total of 68 questionnaires were received that are valid for statistical analysis accounting for 97% of the overall distributed questiormaires; and the questionnaires have been analyzed using SPSS statistical software. The results of the study revealed that the external auditor uses the information technology in examining the financial information listed in the financial statements. Also, it was found that the external auditor is keen to ensure the credibility of the financial statements of the company. The study recommended the external auditor in the Jordanian industrial companies to be more interested in updating the company＇s electronic financial system.
