Search results

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

Facilities management (FM) plays a key role in the performance of businesses to ensure the comfort of users and the sustainable use of natural resources over operation and maintenance. Nevertheless, reactive maintenance (RM) services are characterised by delays, waste and difficulties in prioritising services and identifying the root causes of failures; this is mostly caused by inefficient asset information and communication management. While linking building information modelling and the Internet of Things through a digital twin has demonstrated potential for improving FM practices, there is a lack of evidence regarding the process requirements involved in their implementation. This paper aims to address this challenge, as it is the first to statistically characterise RM services and processes to identify the most critical RM problems and scenarios for digital twin implementation. The statistical data analytics approach also constitutes a novel practical approach for a holistic analysis of RM occurrences.

The research strategy was based on multiple case studies, which adopted university campuses as objects for investigation. A detailed literature review of work to date and documental analysis assisted in generating data on the FM sector and RM services, where qualitative and statistical analyses were applied to approximately 300,000 individual work requests.

The work provides substantial evidence of a series of patterns across both cases that were not evidenced prior to this study: a concentration of requests within main campuses; a balanced distribution of requests per building, mechanical and electrical service categories; a predominance of low priority level services; a low rate of compliance in attending priority services; a cumulative impact on the overall picture of five problem subcategories (i.e. Building-Door, Mechanical-Plumbing, Electrical-Lighting, Mechanical-Heat/Cool/Ventilation and Electrical-Power); a predominance of problems in student accommodation facilities, circulations and offices; and a concentration of requests related to unlisted buildings. These new patterns form the basis for business cases where maintenance services and FM sectors can benefit from digital twins. It also provides a new methodological approach for assessing the impact of RM on businesses.

The findings provide new insights for owners and FM staff in determining the criticality of RM services, justifying investments and planning the digital transformation of services for a smarter provision.

This study represents a unique approach to FM and provides detailed evidence to identify novel RM patterns of critical service provision and activities within organisations for efficient digitalised data management over a building’s lifecycle.

This study aims to analyze corporate mail and wire fraud penalties, using bounded rationality in decision-making and assessing internal and external influences on prosecutorial choices.

The study analyzed 467 cases from 1992 to 2019, using data from the Corporate Prosecution Registry of the University of Virginia School of Law and Duke University School of Law. It examined corporations facing mail and wire fraud charges and other fraud crimes. Multiple regression linked predictor variables to the dependent variable, total payment.

The study found that corporate penalties tend to be lower for financial institutions or corporations in countries with US free trade agreements. Conversely, penalties are higher when the company is a U.S. public company or filed in districts with more pending criminal cases.

This study’s originality lies in applying the bounded rationality model to assess corporate prosecutorial decisions, unveiling external factors’ influence on corporate penalties.

Social commerce (s-commerce) has gained widespread popularity as a social platform where customers engage in resource-sharing activities such as information exchange, advice-seeking and expressing their opinions on mutual interests. However, existing studies have not fully comprehended the drivers of electronic customer-to-customer interaction (eCCI) and how such behavior contributes to the customer “stick” on s-commerce sites. This study develops the Motivation–Opportunity–Ability (MOA) theory and investigates the impact of MOA factors on eCCI, which in turn affects customer stickiness.

A survey was used to acquire data from 455 valid respondents, and the research employed a combination of fuzzy-set qualitative comparative analysis (fsQCA) and structural equation modeling.

The results revealed associations between perceived self-efficacy, intrinsic motivation, tie strength with other customers, eCCI and customer stickiness.

Considering the limited availability of complete eCCI frameworks in existing scholarly works, the authors present valuable perspectives on the role of consumer characteristics as both antecedents and consequences of eCCI. Additionally, this study proposes a research agenda for the field of eCCI on s-commerce sites.

The point of departure for this viewpoint paper is the current development in which landscape architects are working towards achieving the United Nations sustainable development goals and the associated cross-cutting pledge “Leave No One Behind”. The sustainable development goals 3 and 11 can be achieved through landscape projects that are inclusive and health promoting, and the authors argue that an evidence-based design process is needed to ensure that project designs deliver what they promise. However, most landscape architects are not trained in evidence-based design and are therefore unsure of what can be used as evidence. A further challenge is the lack of relevant and applicable research evidence for design processes.

The authors present a process model for evidence-based health design in landscape architecture as an overall framework on which the authors base their arguments. The model includes four topics of evidence: target group, human health, environment and use of nature. For each topic, the authors present their view on what may be considered as evidence and where it can be found or generated. The study view is supported by a detailed presentation of where and how evidence was found and generated in a design project for an accessible and health-promoting forest trail for people with mobility disabilities.

The authors suggest a broad definition of evidence, and that the design process should draw on evidence from relevant research and practice disciplines. Evidence can be found in multiple sources, for example, scientific articles, theoretical works and design guidelines. It can also be generated by landscape architects themselves, for example, through landscape analyses and stakeholder workshops. The evidence should guide and support the landscape architect and not dictate the design process.

The authors hope that the knowledge provided on the evidence-based health design process and on where to collect or how to generate evidence may inspire landscape architects in their future health design projects.

People with mobility disabilities face many health challenges and should potentially be able to benefit from visiting green spaces. The authors hope that the knowledge provided on the evidence-based health design process and on where to collect or how to generate evidence may inspire landscape architects in their future health design projects.

Common literature review methods such as systematic review and narrative review are poorly suited to the investigation of complex management phenomena. Systematic reviews are highly driven by protocol and procedure, and are oft-criticized as reductive and poorly equipped to examine the interaction between phenomena and context, nonlinear processes, and empirical outcomes that are less predictable. Narrative reviews, on the other hand, are pluralistic and iterative and thus better suited to descriptions of the complex and unpredictable; however, they tend to lack methodological transparency, trustworthiness, and pragmatism in application. The “realist synthesis” approach to literature review can be seen as the middle-ground between these two common methods, offering both methodological rigor alongside flexibility and nuance. Realist synthesis takes an explanatory frame, with a focus on unearthing the theorized causal mechanisms at play beneath a phenomenon of interest.

Despite the unparalleled importance of value within healthcare, value-based models remain underutilised in the procurement of medical devices. Research is needed to understand what factors incentivise standard, low-priced device purchasing as opposed to value-adding devices with potentially higher overall health outcomes. Framed in agency theory, we examine the conditions under which different actors involved in purchasing decisions select premium-priced, value-adding medical devices over low-priced, standard medical devices.

We conducted 2 × 2 × 2 between-subjects scenario-based vignette experiments on three UK-based online samples of managers (n = 599), medical professionals (n = 279) and purchasing managers (n = 449) with subjects randomly assigned to three treatments: (1) cost-saving incentives, (2) risk-sharing contracts and (3) stronger (versus weaker) clinical evidence.

Our analysis demonstrates the harmful effects of intra-organisational cost-saving incentives on value-based purchasing (VBP) adoption; the positive impact of inter-organisational risk-sharing contracts, especially when medical professionals are involved in decision-making; and the challenge of leveraging clinical evidence to support value claims.

Our results demonstrate the need to align incentives in a context with multiple intra- and inter-organisational agency relationships at play, as well as the difficulty of reducing information asymmetry when information is not easily interpretable to all decision-makers. Overall, the intra-organisational agency factors strongly influenced the choices for the inter-organisational agency relationship.

We contribute to VBP in healthcare by examining the role of intra- and inter-organisational agency relationships and incentives concerning VBP (non-) adoption. We also examine how the impact of such mechanisms differs between medical and purchasing (management) professionals.

A literature review or review article is an integral part of a scientific body of research which synthesizes prior knowledge and provides a holistic overview of a subject domain. While several studies emphasize the significance of literature reviews and include the guidelines for conducting a review, limited studies demonstrated different types of literature review methodologies in a comprehensive way. Accordingly, this chapter presents various types of review methodologies which includes narrative, descriptive, systematic, meta-analysis, hybrid, umbrella, scoping, theoretical, and critical reviews. In addition, the authors' skills including logical reasoning, content analysis, literature mapping, critical writing, and ethical consideration are presented. Further, quality aspects of the literature review are discussed such as the rigor and relevance of the selected studies. Overall, this chapter provides implications for researchers in understanding types of literature review methodologies along with their objectives, strengths, and weaknesses which can assist them in selecting a suitable methodology while conducting a review.

The purpose of this paper is to make a contribution to understanding the influence of factors such as the water/cement (W/C) ratio and the granular class on the mechanical and physical properties of high-strength concretes (HSCs). In the formulations of HSC, aggregates by their high mass and volume proportion play an important role. When selecting aggregates, it is necessary to know their intrinsic properties. These properties influence the performance of concrete, in particular the quality of the granulate cimentary adhesion.

This experimental study focused on the effect of W/C ratio (0.25, 0.30, 0.35), the effect of replacing a part of cement by silica fume (SF) (8%), the effect of fraction of aggregate on properties of fresh and hardened concrete, the effect of different environment conversation like drinking water and sea water on compressive strength and the study of absorption of water and softening using the mix design method of the University of Sherbrooke combined with the Dreux-Gorisse method which gives good results.

At the end of our work, the examination of the results obtained made it possible to establish the correlations between the formulations studied and the physicomechanical characteristics of the concrete compositions (HSC25, HSC16, HSC8). The results of this study show that the use of three granular classifications (DMAX8, DMAX16 and DMAX25) and three report W/C (0.25, 0.30 and 0.35) in two different conservation environment (drinking water and sea water) give HSCs, HSC25 with an W/C = 0.25 ratio has reached the largest mechanical strength of 90 MPa for different environments of conservation. For selecting aggregates, it is necessary to know their intrinsic properties, these properties influence the strength of concrete. In general, there is a slight decrease in the compressive resistance of the specimens stored in seawater, it can be said that the conservation life has not had effect on the resistance (28 days). The effect of aggressive environment can appear in the long term.

Mixed design and concrete fabrication with a 28-day compressive strength of up to 68 MPa or more of 90 MPa can now be possible used in Jiel (Algeria), and it should no longer be considered to be used only in an experimental domain. Addition of SF in concrete showed good development of strength between 7 and 28 days, depending on the design of the mix.

Concrete containing 8% SF with W/B of 0.25 has higher compressive strength than the other concretes, and concretes with SF are more resistant than concretes without SF, so it is possible to have concrete with a compressive strength of 82 MPa for W/C 0.25 without SF. Like as a result, we can avoid the use of SF to affect the strength of concrete at compressive strength of 68 MPa, and a slump of 21 cm, because the SF is the most expensive ingredient used in the composition of concrete and is therefore very important economically. One of the main factors of production of HSC above 90 MPa is use of aggregate DMAX25, which is stronger with W/B of 0.25 and 0.30.

This mixtures leads to a very dense microstructure and low porosity and produces increased permeability of HSC and is able to resist the penetration of aggressive agents. This combination has a positive effect on the economy of concrete.

The combination of the Dreux-Gorisse method with the Sherbrook method is very beneficial for determining the percentage of aggregates used, and the use of coarse aggregates of Jijel to obtain HSC with 90 MPa and 16 cm of workability.

Stemming from the resource-based view (RBV) approach, this article overcomes the limits of the conventional strengths, weaknesses, opportunities and threats (SWOT) analysis, setting the basis for the model actual–potential, positive–negative, internal–external (APPNIE). This paper enacts a new framework demonstrating how strengths, weaknesses, opportunities and threats of SWOT can be replaced by actual or potential, positive or negative elements, considered in a dynamic way.

The traditional SWOT analysis provides only a partial view of the environment and adopts incorrect terminology that can confuse the user, preventing a clear understanding of the factors affecting the organisation’s situation. The authors developed a new tool to help managers in their decision-making processes.

This study proposes a new tool for assessing the quality of management, resources and environment, which is useful in understanding the economic and social scenario in which a firm is embedded. From a practical point of view, the new tool is applied in the case study, and it shows how managers and students can use it while choosing between alternative options (different strategies, markets, technologies, etc.).

The APPNIE model introduces a new dimension that the SWOT analysis does not consider. Moreover, for each element of the new matrix, the authors propose a plan of action, which is another valuable benefit of the APPNIE model.