Search

Purpose: The aim of this study is to explore the factors affect to auditor independence, and impacts auditor independence to audit quality of Supreme Audit Institution (SAI). Theoretical framework: This study explores factors affecting the auditor independence in public sector based on articles pertaining to public sector audits that were published in major publications in the 20th century. The theories were applied in order to build up research model about factors influencing the auditor independence and affects to SAI’s audit quality. Design/methodology/approach: Research using complex techniques to analyze complex relationships in the SEM model. This result tests research model in Vietnam from the perspective of the state auditors’ perception with 225 valid responses. Findings: The result found out three primary factors that affect the independence of public-sector auditors: political hegemony, auditor tenure and relationships with auditees. These factors have negative impact on state auditor’s independence, meanwhile auditor independence has a positive impact on SAI’s audit quality. Research, Practical & Social implications: The study contributes to existing literature by providing empirical evidence for there is no suitable audit quality measurement framework for SAIs. Originality/value: The results highlight strong importance of the auditor independence so that SAI Vietnam can have effective solutions to protect independence of state auditor from threats and improve the audit quality of SAI.

This paper promotes the development of a novel family of finite elements with smoothed strains, offering remarkable properties. In the smoothed finite element method (FEM), elements are divided into subcells. The strain at a point is defined as a weighted average of the standard strain field over a representative domain. This yields superconvergent stresses, both in regular and singular settings, as well as increased accuracy, with slightly lower computational cost than the standard FEM. The one-subcell version that does not exhibit volumetric locking yields more accurate stresses but less accurate displacements and is equivalent to a quasi-equilibrium FEM. It is also subject to instabilities. In the limit where the number of subcells goes to infinity, the standard FEM is recovered, which yields more accurate displacements and less accurate stresses. The specific contribution of this paper is to show that expressing the volumetric part of the strain field using a one-subcell formulation is sufficient to get rid of volumetric locking and increase the displacement accuracy compared with the standard FEM when the single subcell version is used to express both the volumetric and deviatoric parts of the strain. Selective integration also alleviates instabilities associated with the single subcell element, which are due to rank deficiency. Numerical examples on various compressible and incompressible linear elastic test cases show that high accuracy is retained compared with the standard FEM without increasing computational cost.

This paper promotes the development of a novel family of finite elements with smoothed strains, offering remarkable properties. In the smoothed finite element method (FEM), elements are divided into subcells. The strain at a point is defined as a weighted average of the standard strain field over a representative domain. This yields superconvergent stresses, both in regular and singular settings, as well as increased accuracy, with slightly lower computational cost than the standard FEM. The one-subcell version that does not exhibit volumetric locking yields more accurate stresses but less accurate displacements and is equivalent to a quasi-equilibrium FEM. It is also subject to instabilities. In the limit where the number of subcells goes to infinity, the standard FEM is recovered, which yields more accurate displacements and less accurate stresses. The specific contribution of this paper is to show that expressing the volumetric part of the strain field using a one-subcell formulation is sufficient to get rid of volumetric locking and increase the displacement accuracy compared with the standard FEM when the single subcell version is used to express both the volumetric and deviatoric parts of the strain. Selective integration also alleviates instabilities associated with the single subcell element, which are due to rank deficiency. Numerical examples on various compressible and incompressible linear elastic test cases show that high accuracy is retained compared with the standard FEM without increasing computational cost.