Search results

1 – 3 of 3
Article
Publication date: 1 December 2020

Rabih Nehme, Amir Michael and Alcheikh Edmond Kozah

The research paper investigates auditors' dysfunctional behaviors in relation to performance appraisals. It explores the dysfunctional audit behavior (DAB) differences among…

Abstract

Purpose

The research paper investigates auditors' dysfunctional behaviors in relation to performance appraisals. It explores the dysfunctional audit behavior (DAB) differences among experienced/inexperienced and male/female auditors when expecting performance appraisals, how their perception of DAB changes and how their reactive-outcomes vary.

Design/methodology/approach

The survey comprises statements pulled from performance appraisal templates used by the Big Four audit firms in the UK. The sample has been tested during two different periods to highlight variations in the perception of DAB.

Findings

Experienced auditors become more tolerant of DAB compared to their perception when they were inexperienced. Inexperienced male auditors are generally more accepting of DAB compared to their inexperienced female counterparts. Experienced female respondents continue to be less accepting of DAB.

Originality/value

The study associates performance appraisal procedures with DAB. The analysis examines the perception of dysfunctional behavior according to the level of experience auditors (males and females) accumulate over time.

Details

Benchmarking: An International Journal, vol. 28 no. 4
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 27 August 2024

Rabih Nehme, ALCheikh Edmond Kozah and Sandra Khalil

This research paper investigates variances in auditors’ attitudes toward dysfunctional audit behavior (DAB) in two different time periods. The purpose of this paper is to explore…

Abstract

Purpose

This research paper investigates variances in auditors’ attitudes toward dysfunctional audit behavior (DAB) in two different time periods. The purpose of this paper is to explore changes in DAB among experienced/inexperienced auditors as well as differences between male/female auditors while facing time budget and time deadline pressures.

Design/methodology/approach

This study uses surveys administered to a group of junior auditors joining a Big 4 firm in the UK and compares the results to surveys completed by the same group of auditors after three years of experience. The survey assesses participant’s perception of DAB in the presence of time budget and time deadline.

Findings

The results of this paper show that experienced auditors have more tolerant views of DAB then inexperienced auditors. In terms of gender, inexperienced male auditors are more accepting of DAB when compared to their inexperienced female counterparts. Female auditors surveyed in both time periods seem to be unfavorable of DAB.

Originality/value

The uniqueness of this study derives from the fact that it explores the same group of auditors and assesses variances in their perception of DAB in two different periods over a passage of three years during which inexperienced auditors become experienced.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 31 January 2023

Hossein Eslami, Sertan Kabadayi and Alcheikh Edmond Kozah

This paper aims to empirically investigate the role of market-based transformative service initiatives (TSIs) during the refugee crisis and shed light on how such TSIs increase…

Abstract

Purpose

This paper aims to empirically investigate the role of market-based transformative service initiatives (TSIs) during the refugee crisis and shed light on how such TSIs increase inclusion of refugees in service systems by using market forces while creating broader benefits for service organizations themselves.

Design/methodology/approach

This paper uses the case of the World Food Program’s (WFP) Dalili smartphone application targeting Syrian refugees in the context of Lebanon. A mixed-methods approach, including in-depth interviews with the retail managers of the local supermarkets and statistical cross- and intra-regional analysis on the retailing mix elements of the local supermarkets was adopted for the empirical investigation.

Findings

The results show that the WFP’s Dalili TSI increases service inclusion of refugees by facilitating their access to the essential food services easier and at affordable prices and helps them integrate into the host community. Furthermore, such market-based TSIs were shown to have broader benefits for other stakeholders in the food retail ecosystem including retailers and nonrefugee shoppers as they are successful in improving the retailing management standards of the participating supermarkets by decreasing the average retail price of the merchandise, increasing their variety and assortment, increasing promotional offers and improving the customer service level.

Research limitations/implications

This research fills the gap in the literature for empirical investigation on the impact mechanism of market-based TSIs on service inclusion and well-being of refugees. In contrast to the majority of TSIs studied in the literature that are designed by governments or nonprofit organizations in the areas such as higher education, health care and humanitarian aids, this study focuses on the case of TSIs developed by supranational organizations using market forces in the food retail ecosystem. Furthermore, the findings suggest that TSIs could also benefit the service organizations that offer such initiatives.

Practical implications

The findings of this paper have implications for service organizations and policymakers and their ability to design effective market-based TSIs during the refugee crisis.

Originality/value

The studied case in the context of TSIs in the food retail ecosystem and the empirical approach used are academically novel. Moreover, focusing on the refugee crisis in the Middle East region is rather understudied in the service research literature.

1 – 3 of 3