Hong Kong Polytechnic University

About: Hong Kong Polytechnic University is a education organization based out in Hong Kong, China. It is known for research contribution in the topics: Tourism & Population. The organization has 29633 authors who have published 72136 publications receiving 1956312 citations. The organization is also known as: HKPU & PolyU.

Auditors' Response to Political Connections and Cronyism in Malaysia

Abstract: This paper extends the literature on the role of political economy in financial reporting and auditing by testing two hypotheses. The first hypothesis predicts that there will be a greater increase in audit effort and audit fees for Malaysian firms with political connections, as a result of the Asian financial crisis, than for non-politically connected firms because these firms have a higher risk of financial misstatements. The second hypothesis predicts that the audit fees of politically connected firms will decline when capital controls are introduced by the government as a ploy to financially assist politically connected firms to rebound from the crisis, and thus reduces the risk of financial misstatements. The results show that there is a greater increase in audit fees for firms with political connections than for non-politically connected firms as a result of the Asian financial crisis. However, there is a decline in audit fees for politically connected firms after the capital controls are implemented.

Information and Communications Technologies for Sustainable Development Goals: State-of-the-Art, Needs and Perspectives

Abstract: In September 2015, the United Nations General Assembly accepted the 2030 Development Agenda, which has included 92 paragraphs, and the Paragraph 91 defined 17 sustainable development goals (SDGs) and 169 associated targets. The goal of this paper is to discover the correlations among SDGs and information and communications technologies (ICTs). This paper discusses the roles and opportunities that ICTs play in pursuing the SDGs. We identify a number of research gaps to those three pillars, social, economic, and environmental perspectives, of sustainable development. After extensive literature reviews on the SDG-related research initiatives and activities, we find that the majority of contributions to SDGs recognized by the IEEE and ACM research communities have mainly focused on the technical aspects while there are lack of the holistic social good perspectives. Therefore, there are essential and urgent needs to raise the awareness and call for attentions on how to innovate and energize ICTs in order to best assist all nations to achieve the SDGs by 2030.