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Article
Publication date: 31 May 2013

Anthony R. Bowrin

This paper aims to examine the extent to which publicly‐listed Caribbean companies provide social and environmental disclosures (SED), and the factors related to their…

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Abstract

Purpose

This paper aims to examine the extent to which publicly‐listed Caribbean companies provide social and environmental disclosures (SED), and the factors related to their disclosure practices. It is motivated by the dearth of studies of SED among publicly listed Caribbean firms.

Design/methodology/approach

All 55 companies with common shares listed on the main tier of one of the three major Caribbean stock exchanges in December 2010 were included in the study. The comprehensiveness of SED was measured using an unweighted 43‐item disclosure index. The research hypotheses were examined using multiple regression analysis.

Findings

The level of SED in the Caribbean was relatively low (M=33.7 per cent, SD=25.3 per cent). The amount of SED was positively related to firm size, industry affiliation, foreign influence and organizational culture. Firm profitability, national culture, importance of public equity financing, gender diversity, and director independence were not statistically related to SED comprehensiveness.

Practical implications

To promote the consideration of sustainability issues in national, corporate and individual investment and administration decisions, Caribbean governments may need to implement incentives for public companies to participate in targeted development initiatives and to provide more comprehensive social and environmental disclosures.

Originality/value

This is the first study to examine the comprehensiveness and determinants of SED by publicly‐listed Caribbean companies.

Details

Social Responsibility Journal, vol. 9 no. 2
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 5 January 2010

Anthony R. Bowrin and James King

The purpose of this paper is to examine the relationships among time pressure (TP), task complexity (TC), and audit effectiveness (AE). It is motivated by the conflicting…

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Abstract

Purpose

The purpose of this paper is to examine the relationships among time pressure (TP), task complexity (TC), and audit effectiveness (AE). It is motivated by the conflicting results reported in prior TP studies.

Design/methodology/approach

The research hypotheses are developed using McGrath's interactional model of the Yerkes‐Dodson Law. Data are collected using a two‐treatment field experiment involving 63 public accountants.

Findings

The results show a negative, interactional relationship among TP, TC, and AE.

Research limitations/implications

The first limitation concerns the non‐random procedure used to recruit public accounting firms and auditors. Second, there is the less than perfect operationalization of the TC construct.

Practical implications

First, the findings suggest that public accounting firms may need to resist the urge to reduce the time allowed for performing compliance tests, and provide training to improve the detection rate for all type of compliance deviations. Second, the fact that the rate of change in AE, in response to changes in TP, is different for the two audit tasks studied, suggests that it may not be appropriate for audit planners to assume a uniform TP effect across the various tasks involved in an audit. This insight has implication for the trade‐offs between the lower direct audit costs associated with tighter time budgets, and possible increases in audit risk associated with lower AE.

Originality/value

Two unique aspects of this paper are the operationalization of TP as a continuous random variable and the use of z‐scores to standardize the AE measure.

Details

Managerial Auditing Journal, vol. 25 no. 2
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 February 2004

Anthony R. Bowrin

The purpose of this paper is twofold. First, it describes the nature of internal controls (IC) in Christian and Hindu religious organizations (ROs) in Trinidad and Tobago…

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Abstract

The purpose of this paper is twofold. First, it describes the nature of internal controls (IC) in Christian and Hindu religious organizations (ROs) in Trinidad and Tobago. Second, the paper provides an assessment of the relative comprehensiveness of IC among the ROs examined and offers tentative explanations for the findings. Most of the information used in the paper was collected by conducting structured interviews with the chief financial officer(s) of each RO. This information was supplemented by published studies. The findings indicate that the ROs as a group have inadequate and patchy IC systems. Conversely, all the ROs examined had implemented many of the basic foundational elements of an effective IC system. This suggests that they could significantly improve the quality of their IC systems by instituting some fairly minor and cheap practices. The implications of these findings for administrators and researchers of ROs are discussed.

Details

Accounting, Auditing & Accountability Journal, vol. 17 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 2 February 2015

Anthony R. Bowrin

– The purpose of this paper is to examine the comprehensiveness and determinants of internet reporting by publicly listed Caribbean companies.

Abstract

Purpose

The purpose of this paper is to examine the comprehensiveness and determinants of internet reporting by publicly listed Caribbean companies.

Design/methodology/approach

In total, 65 companies with common shares listed on one of the four Caribbean stock exchanges, were included in the study. The study examined the relationship between firm characteristics (size, industry affiliation, listing status, and CEO role duality) and the comprehensiveness of corporate internet reporting (CIR), while controlling for the importance of public equity financing, company age and profitability. CIR was measured using an unweighted 107-item disclosure index that focussed on web site usability, disclosure timeliness, disclosure content, and several advanced CIR features. The data were subjected to content analysis using descriptive statistics, contingency tables, and multiple regression analysis.

Findings

As a whole, publicly listed Caribbean firms seem to be in stage 2 of the internet evolutionary model presented by Hedlin (1999); most firms have a web presence, a majority of firms engage in CIR and very few firms are using social media, communication and processable reporting formats in their CIR. It was found that Caribbean companies, on average, satisfied only 63.1 percent of the items included in the index. As hypothesized company size and industry affiliation were positively related to the comprehensiveness of CIR. Conversely, both industry affiliation and listing status generated mixed results. Also, the importance of public equity financing was significantly and negatively related to the general content and timeliness dimensions of CIR.

Practical implications

The findings suggest that Caribbean governments and regulators interested in raising the profile of regional stock exchanges may need to implement incentives for public companies to engage in internet reporting.

Originality/value

This is the first study to examine the comprehensiveness and determinants of internet reporting by publicly listed Caribbean companies.

Details

Journal of Accounting in Emerging Economies, vol. 5 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

Keywords

Case study
Publication date: 1 December 2010

Gina Vega

Abstract

Details

The CASE Journal, vol. 7 no. 1
Type: Case Study
ISSN: 1544-9106

Case study
Publication date: 1 December 2010

Anthony R. Browin

Traditional Craft Designs is a sole proprietorship located in Trinidad and Tobago, West Indies. The firm's owner, Ms. Debra Atwell was recently offered an attractive…

Abstract

Traditional Craft Designs is a sole proprietorship located in Trinidad and Tobago, West Indies. The firm's owner, Ms. Debra Atwell was recently offered an attractive opportunity to lease space at the Crown Point International Airport, Trinidad and Tobago to establish a retail outlet. She then met with an officer of the National Entrepreneurship Development Company to discuss the opportunity and seek a $40,000 loan to finance the capital and operating costs associated with the proposed retail outlet. Students are required to assist Ms. Atwell with the preparation of historical financial statements and a financial analysis that must accompany her loan application.

Details

The CASE Journal, vol. 7 no. 1
Type: Case Study
ISSN: 1544-9106

Article
Publication date: 8 May 2018

Anthony Roger Bowrin

The purpose of this paper is to examine the extent to which economically significant Caribbean and African firms provide human resources disclosures (HRD), and the factors…

Abstract

Purpose

The purpose of this paper is to examine the extent to which economically significant Caribbean and African firms provide human resources disclosures (HRD), and the factors related to their disclosure practices. It is motivated by the dearth of studies of HRD among firms in developing countries.

Design/methodology/approach

All companies with common shares listed on the main tier of the major stock exchanges in each country examined on December 31, 2013 as well as selected state enterprises were included in the study if their annual report, sustainability report or integrated report was available online. HRD was measured using an unweighted 174-item disclosure index. The research hypotheses were examined using multiple-regression analysis.

Findings

The level of HRD in the Caribbean and Southern Africa was relatively low (M=33.7 percent, SD=25.3 percent). The amount of HRD was related to organizational culture, firm size, industry affiliation, national governance environment and foreign influence. Geographical region, gender diversity and director independence were not statistically related to the amount of HRD.

Practical implications

Caribbean and African governments may need to implement incentives for economically significant companies to participate in targeted human resources (HR) development initiatives, to provide more comprehensive HR disclosures and incorporate HR consideration in their strategic decision making.

Originality/value

This is one of the first studies to compare the amount and determinants of HRD by economically significant Caribbean and African companies.

Details

Journal of Accounting in Emerging Economies, vol. 8 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

Case study
Publication date: 5 May 2016

Anthony Roger Bowrin, Lawrence Kickham and Stacie L. Krupp

Naparima Company Limited (NCL) was an importer and wholesaler of grocery and household products in Trinidad and Tobago, West Indies. Following increasing competition and…

Abstract

Synopsis

Naparima Company Limited (NCL) was an importer and wholesaler of grocery and household products in Trinidad and Tobago, West Indies. Following increasing competition and the adoption of more lavish lifestyles by its owners, the company had fallen on hard times. Its banker, First Republic Bank, had called its outstanding loans of $1.412 million and given the company 90 days to repay all sums outstanding. Also, several major creditors had threatened legal action to recover amounts payable. This had forced NCL to explore alternative financing arrangements and to devise strategies that would improve its financial situation.

Research methodology

The authors used both field interviews and secondary data when preparing this case. One of the authors was a consultant to the company as it worked to develop a restructuring plan. The primary data gleaned from that process, which included interviews with all three leaders of NCL and a review of the company's financial statements, was supplemented by the collection of secondary data about the industry and its competitors from interviews with the executive director of industry association, and information about the national economic environment from newspaper articles and library resources.

Relevant courses and levels

This case is suitable for senior-level undergraduate students in a capstone business course, and graduate students in small business management and family business management courses.

Details

The CASE Journal, vol. 12 no. 2
Type: Case Study
ISSN: 1544-9106

Keywords

Article
Publication date: 1 March 2000

John C. Edwards

In this paper I begin to answer the neglected question of “When to downsize?” Specifically, is downsizing and the associated reskilling of workforces an appropriate…

Abstract

In this paper I begin to answer the neglected question of “When to downsize?” Specifically, is downsizing and the associated reskilling of workforces an appropriate response to technological discontinuity? Based on past organizational literature written about technological discontinuity, downsizing, and reskilling, I develop a theoretical framework that indicates when downsizing following a technological discontinuity will increase organizational effectiveness. Propositions are developed based on this framework. The paper concludes with a discussion of the implications for managers and future researchers.

Details

The International Journal of Organizational Analysis, vol. 8 no. 3
Type: Research Article
ISSN: 1055-3185

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