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1 – 10 of over 2000Matthew Egan and Barbara de Lima Voss
Big 4 professional services firms increasingly lay claim to recruiting and including staff of diverse genders, cultures, ages and sexualities. Drawing on Foucauldian insights…
Abstract
Purpose
Big 4 professional services firms increasingly lay claim to recruiting and including staff of diverse genders, cultures, ages and sexualities. Drawing on Foucauldian insights, this study explores how LGBTIQ+ staff navigated shifting technologies of client power, at the time marriage equality was legislated in Australia.
Design/methodology/approach
This article explores changing experiences of LGBTIQ+ staff and allies, through 56 semi-structured interviews undertaken through 2018–2019.
Findings
Technologies of client power were central to shaping workplace experiences for LGBTIQ+ staff. However, each firm was also keen to carve unique and bold responses to changing societal attitudes regarding sexuality and gender. These progressive moves did not sit comfortably with all clients, and so this article provides insight into the limitations of client privilege within professional services firms. For staff, this increasing complexity of sometimes opaque, contradictory and shifting technologies of client and firm power, enabled agency to explore a sense of self for some, but continued to exclude others.
Originality/value
Little attention has been directed to exploring challenges for staff of sexual and gendered diversity within professional services firms, or to exploring how staff navigate changing perceptions of client power.
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Md Jahidur Rahman, Hongtao Zhu and Md Moazzem Hossain
From an agency perspective, the authors investigate whether family ownership and control configurations are systematically associated with a firm's choice of auditor and audit…
Abstract
Purpose
From an agency perspective, the authors investigate whether family ownership and control configurations are systematically associated with a firm's choice of auditor and audit fees. Agency theory is an economic theory that purposes the existence of a contract between two parties, principals and agents. Auditor choice and audit fees by family firms provide interesting insights given the unique nature of the agency problems faced by such firms.
Design/methodology/approach
The authors employ Big-4 auditors (PWC, KPMG, E&Y and Deloitte) as a proxy for high quality auditor (Big N) for the auditor choice model. For the audit fee model, the dependent variable is the natural logarithm of audit fees (LnAF). The authors use two measures for family firm as explanatory variables: (1) a dummy variable (FAM_Control), which equals one if the firm is classified as a family firm and (2) FAM_Ownership, which is an indicator variable with a value of one if a firm has family members who hold CEO position, occupy board seats, or hold at least 10% of the firm's equity. Data of Chinese listed firms from 2011 to 2021 are used. The authors adopt the Heckman (1979) two-stage model to mitigate the potential endogeneity issue involved in the selection of Big-N auditors.
Findings
The findings suggest that compared with non-family firms, Chinese family firms have a less tendency to employ Big-4 auditors due to less severe agency problems between owners and managers. Additionally, Chinese family firms sustain higher audit fees than non-family firms. Similar to the prior literature, however, Chinese family firms audited by Big-4 auditors incur lower audit fees than family firms audited by non-Big-4 auditors in this study. In contrast to young-family firms, old-family firms are less likely to pick top-tier auditors and sustain lower audit fees. Consistent and robust results are found from endogeneity tests and sensitivity analyses.
Originality/value
The empirical evidence provides a unique insight, for accounting practitioners, policymakers, family owners and other capital market participants concerning the diverse effects of various family ownership and control features on selecting high-quality auditors and audit fees. This study advances the understanding, showing that a lower demand for audit quality occurs in Chinese family firms as they encounter less severe Type I agency problems. However, the more severe Type II agency problems in Chinese family firms sustain higher audit fees due to higher audit risk and greater audit effort.
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Hakeem A. Owolabi, Azeez A. Oyedele, Lukumon Oyedele, Hafiz Alaka, Oladimeji Olawale, Oluseyi Aju, Lukman Akanbi and Sikiru Ganiyu
Despite an enormous body of literature on conflict management, intra-group conflicts vis-à-vis team performance, there is currently no study investigating the conflict prevention…
Abstract
Purpose
Despite an enormous body of literature on conflict management, intra-group conflicts vis-à-vis team performance, there is currently no study investigating the conflict prevention approach to handling innovation-induced conflicts that may hinder smooth implementation of big data technology in project teams.
Design/methodology/approach
This study uses constructs from conflict theory, and team power relations to develop an explanatory framework. The study proceeded to formulate theoretical hypotheses from task-conflict, process-conflict, relationship and team power conflict. The hypotheses were tested using Partial Least Square Structural Equation Model (PLS-SEM) to understand key preventive measures that can encourage conflict prevention in project teams when implementing big data technology.
Findings
Results from the structural model validated six out of seven theoretical hypotheses and identified Relationship Conflict Prevention as the most important factor for promoting smooth implementation of Big Data Analytics technology in project teams. This is followed by power-conflict prevention, prevention of task disputes and prevention of Process conflicts respectively. Results also show that relationship and power conflicts interact on the one hand, while task and relationship conflict prevention also interact on the other hand, thus, suggesting the prevention of one of the conflicts could minimise the outbreak of the other.
Research limitations/implications
The study has been conducted within the context of big data adoption in a project-based work environment and the need to prevent innovation-induced conflicts in teams. Similarly, the research participants examined are stakeholders within UK projected-based organisations.
Practical implications
The study urges organisations wishing to embrace big data innovation to evolve a multipronged approach for facilitating smooth implementation through prevention of conflicts among project frontlines. This study urges organisations to anticipate both subtle and overt frictions that can undermine relationships and team dynamics, effective task performance, derail processes and create unhealthy rivalry that undermines cooperation and collaboration in the team.
Social implications
The study also addresses the uncertainty and disruption that big data technology presents to employees in teams and explore conflict prevention measure which can be used to mitigate such in project teams.
Originality/value
The study proposes a Structural Model for establishing conflict prevention strategies in project teams through a multidimensional framework that combines constructs like team power conflict, process, relationship and task conflicts; to encourage Big Data implementation.
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Justus Mwemezi and Herman Mandari
The main purpose of this paper is to examine the adoption of big data analytics (BDA) in the Tanzania banking industry by investigating the influence of technological…
Abstract
Purpose
The main purpose of this paper is to examine the adoption of big data analytics (BDA) in the Tanzania banking industry by investigating the influence of technological, environmental and organizational (TOE) factors while exploring the moderating role of perceived risk (PR).
Design/methodology/approach
The study employed a qualitative research design, and the research instrument was developed using per-defined measurement items adopted from prior studies; the items were slightly adjusted to fit the current context. The questionnaires were distributed to top and middle managers in selected banks in Tanzania using the snowball sampling technique. Out of 360 received responses, 302 were considered complete and valid for data analysis. The study employed partial least squares structural equation modeling (PLS-SEM) to examine the developed conceptual framework.
Findings
Top management support and financial resources emerged as influential organizational factors, as did competition intensity for the environmental factors. Notably, bank size and perceived trends showed no significant impacts on BDA adoption. The study's novelty lies in revealing PR as a moderating factor, weakening the link between technological readiness, perceived usefulness and the intent to adopt BDA.
Originality/value
This study extends literature by extending the TOE model, through examining the moderating roles of PR on technological factors. Furthermore, the study provides useful managerial support for the adoption of BDA in banking in emerging economies.
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Michelle Carr and Stefan Jooss
COVID-19 has forced Big 4 firms to challenge existing management control arrangements and adapt their ways of working. Yet, we know little about how management control might be…
Abstract
Purpose
COVID-19 has forced Big 4 firms to challenge existing management control arrangements and adapt their ways of working. Yet, we know little about how management control might be enacted in the future of the sustainable workplace. The objective of the study is to examine the patterns of management control change in the Big 4 accounting firms during the COVID-19 pandemic.
Design/methodology/approach
Adopting an exploratory qualitative research design, the authors draw on 42 interviews with directors and associates in the Big 4 professional services firms.
Findings
The findings reveal two pathways of management control change including alignment and displacement. The authors found that relatively minor adaptions to action and result controls were relied upon to respond to substantial cultural and personnel control changes.
Originality/value
The contributions are threefold: the authors take a temporal perspective to (1) unpack the changes to management control arrangements; (2) theorise the findings by developing a three-dimensional taxonomy of change pathways encompassing pace, scope and longevity of management control change and (3) contextualise management control arrangements in a hybrid work setting.
Highlights
COVID-19 has forced Big 4 firms to challenge existing management control arrangements.
Literature has focused on traditional, onsite work settings and largely ignored change pathways.
The authors take a temporal perspective to unpack changes to management control arrangements.
Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.
The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.
COVID-19 has forced Big 4 firms to challenge existing management control arrangements.
Literature has focused on traditional, onsite work settings and largely ignored change pathways.
The authors take a temporal perspective to unpack changes to management control arrangements.
Big 4 firms adapted to hybrid work with substantial changes to personnel and cultural controls.
The authors theorise the findings by developing a three-dimensional taxonomy of change pathways.
Details
Keywords
Sarah Talib, Avraam Papastathopoulo and Syed Zamberi Ahmad
This study aims to examine the necessity effects of big data analytics capabilities (BDAC) on decision-making performance (DMP), particularly in the public sector.
Abstract
Purpose
This study aims to examine the necessity effects of big data analytics capabilities (BDAC) on decision-making performance (DMP), particularly in the public sector.
Design/methodology/approach
The authors used the combined methods of partial least square structural equation modeling (PLS-SEM) and necessary condition analysis (NCA) to test the hypothesized relationships.
Findings
The findings show that the presence of all three BDAC (infrastructure, management and personnel) is significant and necessary to achieve higher levels of DMP. Specifically, the results revealed big data management capabilities to be of higher necessity to achieve the highest possible DMP. The findings provide public-sector practitioners with insights to support the development of their BDAC.
Originality/value
Time-sensitive domains such as the public sector require insight and quality decision-making to create public value and achieve competitive advantage. This study examined BDAC in light of the combined methods of (PLS-SEM) and NCA to test the hypothesized relationships in the public sector context.
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Karen-Ann M. Dwyer, Niamh M. Brennan and Collette E. Kirwan
This rich descriptive study examines auditors' client risk assessment (i.e. “key audit matters”/critical audit matters) disclosures in expanded audit reports of 328 Financial…
Abstract
Purpose
This rich descriptive study examines auditors' client risk assessment (i.e. “key audit matters”/critical audit matters) disclosures in expanded audit reports of 328 Financial Times Stock Exchange (FTSE) 350 companies. The study compares auditor-identified client risks with corporate risk disclosures identified in audit committee reports, in terms of number and type of risks. The research also compares variation in auditor-identified client risks between individual Big 4 audit firms. In addition, the study examines auditor ranking of their client risks disclosed.
Design/methodology/approach
The study manually content analyses disclosures in audit reports and audit committee reports of a sample of 328 FTSE-350 companies with 2015 year-ends.
Findings
Audit committees identify more risks than auditors (23% more risks). However, auditor-identified client risks and audit-committee-identified risks are similar (80% similar), as are auditor-identified client risks between the individual Big 4 audit firms. Only ten (3%) audit reports rank the importance of auditor-identified client risks.
Research limitations/implications
Sample is restricted to one year, one jurisdiction, large-listed companies and companies audited by Big 4 auditors.
Practical implications
The study provides important insights for regulators, auditors and users of financial statements by identifying influences on disclosure of auditor-identified client risks.
Originality/value
The paper mobilises institutional theory to interpret the findings. The findings suggest that auditor-identified client risks in expanded audit reports may demonstrate mimetic behaviour in terms of similarity with audit-committee-identified risks and similarity between individual Big 4 audit firms. The study provides important insights for regulators, auditors and users of financial statements by identifying influences on disclosure of auditor-identified client risks.
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This paper aims to investigate how narrative is constructed to create connections with fat readers, how books function to envision spaces of fat liberation for young readers and…
Abstract
Purpose
This paper aims to investigate how narrative is constructed to create connections with fat readers, how books function to envision spaces of fat liberation for young readers and to highlight the incredible importance of providing bigger mirrors (Bishop, 1990) for fat representation in children’s literature.
Design/methodology/approach
This paper analyzes and reflects on two texts that contain counternarratives of fatness: The (Other) F Word: A celebration of the fat and fierce edited by Angie Manfredi (2019) and Big by Vashti Harrison (2023) to interrogate how these two narratives intentionally disrupt anti-fat bias.
Findings
Body size and fatness are identities that need to be included in diversity efforts within education. Books like The (Other) F Word: A celebration of the fat and fierce (Manfredi, 2019) and Big (Harrison, 2023) offer positive representations of fatness, disrupt biases around body size and provide spaces that allow fat students to find joy, hope, connection and, more than anything, imagine a way toward liberation.
Research limitations/implications
This paper highlights the need to include more narratives of positive fat representation within children’s literature and calls for educators to interrogate their own anti-fat biases and practices.
Originality/value
There is a lack of research on fat representation specifically within children and young adult literature. This paper provides an analysis of two pieces of literature with fat representation that brings attention to the need for this type of future research.
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Muiz Abu Alia, Islam Abdeljawad, Mamunur Rashid and Renad Anwar Frehat
This study aims to explore the use, effectiveness, motives and obstacles of analytical procedures (APs) used by auditors in Palestine, a context characterised by a pool of small…
Abstract
Purpose
This study aims to explore the use, effectiveness, motives and obstacles of analytical procedures (APs) used by auditors in Palestine, a context characterised by a pool of small and medium enterprises (SMEs), a limited skill set, poor quality of data, political uncertainty and a community-based business culture.
Design/methodology/approach
The study considers the audit market in Palestine using a sequential mixed-methods approach combining a questionnaire survey and a series of in-depth interviews. A total of 129 Big-4 and non-Big-4 auditors were surveyed.
Findings
The use of APs is driven by the auditor size (Big-4 vs non-Big-4) and the client size (large vs SMEs). Even though the use of APs has increased over the past decade, audit objectives, know-how, and personal, family and social connections among auditors and clients influence the quality of the audit process.
Practical implications
Small firms take advantage of the lack of audit governance in Palestine. Our findings suggest that the regulators should help bridge the knowledge-sharing programmes between the small and large audit firms to help improve audit quality.
Originality/value
Studies on audit quality, particularly using APs, in the context of politically unstable cases such as Palestine are limited. The study has implications for the use of APs in the case of SMEs to prepare for the technological revolution that will modernise audit procedures and quality soon.
Details