Auditing standards require external auditors to provide reasonable assurance that the financial statements are free from material misstatements, either due to fraud or error. Inability of the external auditors to dete...Auditing standards require external auditors to provide reasonable assurance that the financial statements are free from material misstatements, either due to fraud or error. Inability of the external auditors to detect the material misstatements, particularly fraud, may expose them to litigation. The present study aims to examine the effect of personality factors （i.e., neuroticism, extraversion, conscientiousness, openness to experience and agreeableness） on the external auditors＇ ability to detect the likelihood of fraud. An experimental approach is adopted by sending case materials to audit partners and audit managers attached to auditing firms operating in Malaysia. The result shows that personality does not have a positive effect on the external auditors＇ ability to detect the likelihood of fraud.展开更多
In recent years, many vocational schools in our country have opened business English courses successively and defined it as a core course of English major. In view of the importance of the course, this paper first dis...In recent years, many vocational schools in our country have opened business English courses successively and defined it as a core course of English major. In view of the importance of the course, this paper first discusses the definition of business Eng-lish and its teaching objectives and contents, and then analyzes the status quo of business English major in vocational schools. On this basis, a new teaching concept and specific teaching methods are put forward.展开更多
Over the years of vigorous development of English language teaching, ELT has been regarded by many as a distinct profession, which will only exist by its practitioners’ developing and perfecting it. As a practitioner...Over the years of vigorous development of English language teaching, ELT has been regarded by many as a distinct profession, which will only exist by its practitioners’ developing and perfecting it. As a practitioner of the profession, an ELT teacher is to possess and acquire technical qualities, a professional understanding and personal qualities consisting in personality, intelligence & aptitude, attitude & motivation, competence in the English language.展开更多
The study investigates the impact of personalized learning path design on students’self-learning abilities(SLA)within online education platforms.Employing a mixed-methods approach,the research examines the effectiven...The study investigates the impact of personalized learning path design on students’self-learning abilities(SLA)within online education platforms.Employing a mixed-methods approach,the research examines the effectiveness of personalized learning through quantitative surveys and qualitative interviews with a diverse sample of online learners.The findings indicate that personalized learning path design significantly enhances students’self-efficacy,engagement,and satisfaction,leading to improved SLA.The study’s conceptual model and empirical data support the hypothesis that personalization in learning environments fosters self-directed learning skills.The discussion highlights the implications for educational practice,emphasizing the need for online platforms to prioritize personalization and for educators to adapt their teaching methods to support diverse learner needs.The research also acknowledges limitations and suggests future directions,including longitudinal studies and expanded participant demographics.The study concludes that personalized learning path design is a promising strategy for online education platforms to empower learners and promote lifelong learning skills.展开更多
文摘Auditing standards require external auditors to provide reasonable assurance that the financial statements are free from material misstatements, either due to fraud or error. Inability of the external auditors to detect the material misstatements, particularly fraud, may expose them to litigation. The present study aims to examine the effect of personality factors （i.e., neuroticism, extraversion, conscientiousness, openness to experience and agreeableness） on the external auditors＇ ability to detect the likelihood of fraud. An experimental approach is adopted by sending case materials to audit partners and audit managers attached to auditing firms operating in Malaysia. The result shows that personality does not have a positive effect on the external auditors＇ ability to detect the likelihood of fraud.
文摘In recent years, many vocational schools in our country have opened business English courses successively and defined it as a core course of English major. In view of the importance of the course, this paper first discusses the definition of business Eng-lish and its teaching objectives and contents, and then analyzes the status quo of business English major in vocational schools. On this basis, a new teaching concept and specific teaching methods are put forward.
文摘Over the years of vigorous development of English language teaching, ELT has been regarded by many as a distinct profession, which will only exist by its practitioners’ developing and perfecting it. As a practitioner of the profession, an ELT teacher is to possess and acquire technical qualities, a professional understanding and personal qualities consisting in personality, intelligence & aptitude, attitude & motivation, competence in the English language.
文摘The study investigates the impact of personalized learning path design on students’self-learning abilities(SLA)within online education platforms.Employing a mixed-methods approach,the research examines the effectiveness of personalized learning through quantitative surveys and qualitative interviews with a diverse sample of online learners.The findings indicate that personalized learning path design significantly enhances students’self-efficacy,engagement,and satisfaction,leading to improved SLA.The study’s conceptual model and empirical data support the hypothesis that personalization in learning environments fosters self-directed learning skills.The discussion highlights the implications for educational practice,emphasizing the need for online platforms to prioritize personalization and for educators to adapt their teaching methods to support diverse learner needs.The research also acknowledges limitations and suggests future directions,including longitudinal studies and expanded participant demographics.The study concludes that personalized learning path design is a promising strategy for online education platforms to empower learners and promote lifelong learning skills.
