Renewable energy sources have become necessary for long-term energy sustainability due to the increased demand for electric cars and worrisome rises in carbon dioxide emissions from traditional energy sources. Furthermore, transportation is one of the sectors that uses the most energy on the planet, accounting for 24% of overall consumption. Fossil fuels are still the dominant energy source for balancing global demand/supply dynamics. Supporting laws and regulations have enhanced the first phase of environmentally friendly energy-resource consumption. This has spurred the development of new solutions that cut greenhouse-gas emissions and reduce the air pollution produced by internal combustion engines that are fuelled by fossil fuels. Wind energy is one of the clean energy sources that may be utilised for this purpose. Wind energy has been used to power electric-car-charging infrastructure, generally in a hybrid mode with another renewable source. This research examines the possibility of using wind energy as a standalone energy source to support electric-vehicle-charging infrastructure. Using data from Malacca, Malaysia, and HOMER software, the project will build and optimise a standalone wind-powered charging station. An RC-5K-A wind turbine coupled to a battery and converter is the appropriate choice for the system. The findings demonstrate that the turbine can produce 214,272 kWh per year at the cost of USD 0.081/kWh, confirming wind’s future feasibility as an energy-infrastructure support source.
Background: The increasing pressure from external parties to improve audit quality and enhance the credibility of financial statements. As corporate financial scandals widely occurred, there are requests for the profession to enhance their quality in the audit. The public continuously talks about the auditor's integrity in performing their tasks, which undisputedly plays a significant role in determining the audit quality.
Purpose: This study aims to re-explore the concept of auditor integrity and understand its impact on audit quality.
Methodology: Qualitative study approach intended to redescribe auditor integrity from auditors' perspective in the Middle East, particularly in the Sultanate of Oman, using the Focus Group Discussion (FGD). This study chooses six auditors with vast experience and who hold a significant position in the audit firms.
Findings: The study revealed that integrity is the critical determinant of audit quality and relates very much to reputation. In this profession, reputation is crucial, and integrity is the best way to uphold a reputation.
Social and Practical Implications: Reputation is the most valuable asset, and its loss may affect the profession's viability. From the FGD, the auditors are fully aware of the importance of integrity to uphold the profession's reputation and ease transactions with clients and the public.
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