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Article
Publication date: 1 July 2011

Tang Yuejun

The purpose of this paper is to empirically analyze the impacts of motivation for avoiding loss and actual abnormal audit fees on management behaviors of audit opinion shopping.

Abstract

Purpose

The purpose of this paper is to empirically analyze the impacts of motivation for avoiding loss and actual abnormal audit fees on management behaviors of audit opinion shopping.

Design/methodology/approach

Using empirical research methods, this study employs regressive models and moderating effect models with data from Chinese listed companies from 2001 to 2008.

Findings

By analyzing the empirical data, it is found that strong motivation for avoiding loss has a certain moderating effect on the relationship between abnormal audit fees and audit opinion shopping; abnormal descent of audit fees significantly increases both the likelihood of receiving modified audit opinions of annual financial reports and that of the improvement of audit opinions; listed companies reporting consecutive losses in the last two years have a higher likelihood of an improvement in unfavorable audit opinions because of stronger motivation for avoiding loss and audit opinion shopping of management; and strong motivation for avoiding loss has a significant moderating effect on the relationship between abnormal increase of audit fees and audit opinion shopping.

Practical implications

This study has a significant practical implication for market supervisors, small and medium investors.

Originality/value

The paper classifies abnormal audit fees into abnormal increase and descent of audit fees, and audit opinions differences into the improvement and deterioration of audit opinions, and further empirically analyzes and verifies the moderating effect of motivation for avoiding loss on the relationship between abnormal audit fees and audit opinion shopping.

Details

China Finance Review International, vol. 1 no. 3
Type: Research Article
ISSN: 2044-1398

Keywords

Article
Publication date: 23 February 2010

Sherry Fang Li

Previous research has provided mixed evidence on the relative importance of three earnings thresholds that managers seek to achieve: avoiding losses, avoiding earnings…

Abstract

Purpose

Previous research has provided mixed evidence on the relative importance of three earnings thresholds that managers seek to achieve: avoiding losses, avoiding earnings declines and avoiding negative earnings surprises. The purpose of this paper is to investigate whether firm‐specific factors influence management's preferences for an earnings threshold.

Design/methodology/approach

Logit models are estimated to explore the relationships between firm‐characteristics and management's perceptions of the relative importance of each threshold.

Findings

This paper finds that: large firms, firms with high growth prospects and firms with high trading volume are more concerned with avoiding negative earnings surprises, while small firms, firms with low growth prospects and firms with low trading volume are more prone to avoid earnings declines and losses; for firms with high analyst forecast accuracy (relative to a random walk model forecast), avoiding negative earnings surprises is more important than avoiding earnings declines and losses; and firms with low analyst forecast dispersion focus more on avoiding negative earnings surprises and losses, while firms with high analyst forecast dispersion focus more on avoiding earnings declines. Overall, this paper shows that firm characteristics do affect management's perceptions of the relative importance of each threshold.

Originality/value

This study recognizes the cross‐sectional differences in the earnings threshold hierarchy. The results suggest that regulators and practitioners should focus on different thresholds for different types of firms when investigating the mechanisms used to achieve the thresholds.

Details

Review of Accounting and Finance, vol. 9 no. 1
Type: Research Article
ISSN: 1475-7702

Keywords

Article
Publication date: 13 July 2015

Dannii Y. Yeung, Helene H. Fung and Darius Chan

This study aimed to examine younger and older employees’ use of five conflict strategies to handle an actual conflict incident with other employees. With reference to the…

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Abstract

Purpose

This study aimed to examine younger and older employees’ use of five conflict strategies to handle an actual conflict incident with other employees. With reference to the socioemotional selectivity theory, this study tests whether older employees, as compared with younger employees, would use more avoiding to handle conflicts with supervisors but less dominating to handle conflicts with subordinates. Moreover, this study investigates whether the interaction effect between role of the conflict partner and age would be explained by goal interdependence. Furthermore, it also tests whether the negative effect of avoiding on interpersonal relations and job satisfaction would be moderated by age.

Design/methodology/approach

The three hypotheses were tested in a sample of 280 Chinese managerial and executive employees aged between 22 and 66 years. Participants were asked to recall their behavioral responses to an actual conflict incident with other employees.

Findings

Results showed that relative to younger employees, older employees utilized more avoiding to deal with conflicts with supervisors and less dominating with subordinates. Such age differences in avoiding and dominating strategies were found to be explained by cooperative and independent goals held by the participants in the conflict incident. In addition, the negative effect of avoiding on interpersonal relations was only shown among younger employees but not among older employees.

Originality/value

This finding suggests that the use of passive strategies is not always harmful to working adults, largely depending on the age of the users.

Details

International Journal of Conflict Management, vol. 26 no. 3
Type: Research Article
ISSN: 1044-4068

Keywords

Article
Publication date: 1 February 2002

Deon Tjosvold and Haifa F. Sun

Because of their relationship‐oriented values, avoiding conflict is thought to be particularly prevalent and appropriate in collectivist societies like China Although…

3485

Abstract

Because of their relationship‐oriented values, avoiding conflict is thought to be particularly prevalent and appropriate in collectivist societies like China Although research in the West has assumed that avoiding conflict is one approach and a largely ineffective one, collectivists may use conflict avoidance in different ways, including protecting the other protagonist. Eighty‐five managers and employees in six State Owned Enterprises in South China described concrete incidents when they avoided conflict and responded to specific items to measure the prior relationship, motivation, strategies, and consequences. Results identify major motivations and strategies used in conflict avoidance. Findings indicate that Chinese managers and employees relied upon the other person, promoted task productivity, and strengthened the relationship when they had a prior strong relationship and cooperative goals. Cooperative goals and fear of revenge were both found to underlie outflanking (trying to work around the other). Results were interpreted as indicating that avoiding conflict can be useful and even reaffirm an already effective relationship, but like open conflict, it must be managed constructively.

Details

International Journal of Conflict Management, vol. 13 no. 2
Type: Research Article
ISSN: 1044-4068

Article
Publication date: 28 July 2017

Jeff Stambaugh and Ronald Mitchell

The purpose of this paper is to explain how the process that occurs before an entrepreneurial failure event provides a coached learning setting that creates…

Abstract

Purpose

The purpose of this paper is to explain how the process that occurs before an entrepreneurial failure event provides a coached learning setting that creates entrepreneurial expertise.

Design/methodology/approach

This is a conceptual paper drawing on the literatures of expert information processing theory and deliberate-practice expertise development to suggest a model and propositions that flow from the analysis.

Findings

Adding to the expert performance literature – specifically the introduction of the notion of emergent practice – this paper proposes that the intensity of the fight to avoid entrepreneurial failure, the duration of the fight, the content required in that fight, and the clarity and rapidity of feedback received, are associated with the creation of entrepreneurial expertise.

Research limitations/implications

This paper complements research on learning from failure by exploring how significant learning before entrepreneurial failure either occurs or is avoided, can lead to the creation of entrepreneurial expertise.

Practical implications

This research provides guidance for entrepreneurs engaged in the fight to avoid entrepreneurial failure, and suggests ways for prospective supporters to better assess entrepreneurs with failed ventures in their history.

Originality/value

The paper applies the deliberate-practice concept, common in sports, games, and the arts, to an “emergent practice” setting; that is, within a real-life (marketplace) setting within which the “fight” to avoid entrepreneurial failure functions as the “coach”; and it describes how the learning necessary for the creation of entrepreneurial expertise likely takes place.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 24 no. 5
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 1 April 2004

Georgios I. Zekos

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and…

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Abstract

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

Details

Managerial Law, vol. 46 no. 2/3
Type: Research Article
ISSN: 0309-0558

Keywords

Article
Publication date: 1 August 2006

Jun Onishi and Ryan E. Bliss

Despite contrary evidence, much management research treats Asians as culturally homogeneous. This study seeks to explore how managers from four Asian nations differ in…

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Abstract

Purpose

Despite contrary evidence, much management research treats Asians as culturally homogeneous. This study seeks to explore how managers from four Asian nations differ in conflict management and whether observed differences are linked to cultural attitudes.

Design/methodology/approach

A questionnaire assessed conflict management practices and cultural attitudes of managers from four nations with considerable historical, geographical, and economic differences. ANOVA and ANCOVA were used to test hypotheses about groups differences in preference for three conflict management styles – competing integrating, and avoiding – controlling for differences in demographics and cultural attitudes.

Findings

Statistically significant differences were found on all three of the conflict management styles, although the hypotheses were only partly supported. Controlling for differences in demographics and cultural attitudes had little impact on the main findings. Some similarities among the nationalities were found: “integrating” was the most preferred style, and showed the least variation, among the groups. However, there was less similarity among the nationalities regarding “competing” and “avoiding”.

Research limitations/implications

Since the hypotheses – based largely on national culture differences among the nationalities – were only partly supported, future research should attempt to identify variables that better explain differences among nationalities in conflict management style.

Practical implications

The information on conflict management style preferences in these four nations will be valuable to those wishing to do business there. Further, refuting the common assumption of cultural homogeneity among Asians will better prepare Westerners for doing business elsewhere in Asia.

Originality/value

This paper demonstrates that national differences in conflict management style were not based on demographic differences in the sample or differences in cultural attitudes.

Details

International Journal of Conflict Management, vol. 17 no. 3
Type: Research Article
ISSN: 1044-4068

Keywords

Article
Publication date: 29 October 2019

Pedro Cabral Santiago Faria

This paper aims to elaborate on the concept of avoided emissions, as a topical issue in the carbon accounting debate, both in practice and in academia. It is a commentary…

Abstract

Purpose

This paper aims to elaborate on the concept of avoided emissions, as a topical issue in the carbon accounting debate, both in practice and in academia. It is a commentary on the paper by Revellino (2019) who analyses an avoided emissions technology in the transport sector.

Design/methodology/approach

This is a commentary based on secondary data analysis.

Findings

This commentary reviews the history of quantification for avoided emissions and elaborates on three major challenges that project using “avoided emissions” face. This commentary is also a reflection on why avoided emissions calculations are needed in a world of transition, and how this leads to the concept being used and abused while being central to the building of new foundations.

Practical implications

The commentary flags a few areas that could be research focus areas in future.

Social implications

This paper can lead to changes in the public perception of “avoided emissions” and corporate claims around emission avoidance.

Originality/value

This commentary outlines clear avenues for research, asking notably to reflect on the acceptable uses and acceptable claims related to avoided emissions.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

Book part
Publication date: 15 January 2021

Thespina J. Yamanis, Ana María del Río-González, Laura Rapoport, Christopher Norton, Cristiana Little, Suyanna Linhales Barker and India J. Ornelas

Purpose: Fear of deportation and its relationship to healthcare access has been less studied among immigrant Latinx men who have sex with men (MSM), a population at risk…

Abstract

Purpose: Fear of deportation and its relationship to healthcare access has been less studied among immigrant Latinx men who have sex with men (MSM), a population at risk for HIV and characterized by their multiple minority statuses. The first step is to accurately measure their fear of deportation.

Approach: We used an exploratory sequential mixed methods design. Eligibility criteria were that research participants be ages 18–34 years; Latinx; cisgender male; having had sex with another male; residing in the District of Columbia metro area; and not a US citizen or legal permanent resident. In Study 1, we used in-depth interviews and thematic analysis. Using participants' interview responses, we inductively generated 15 items for a fear of deportation scale. In Study 2, we used survey data to assess the scale's psychometric properties. We conducted independent samples t-test on the associations between scale scores and barriers to healthcare access.

Findings: For the 20 participants in Study 1, fear of deportation resulted in chronic anxiety. Participants managed their fear through vigilance, and behaviors restricting their movement and social network engagement. In Study 2, we used data from 86 mostly undocumented participants. The scale was internally consistent (α = 0.89) and had a single factor. Those with higher fear of deportation scores were significantly more likely to report avoiding healthcare because they were worried about their immigration status (p = 0.007).

Originality: We described how fear of deportation limits healthcare access for immigrant Latinx MSM.

Research implications: Future research should examine fear of deportation and HIV risk among immigrant Latinx MSM.

Details

Sexual and Gender Minority Health
Type: Book
ISBN: 978-1-83867-147-1

Keywords

Book part
Publication date: 3 February 2015

Sean Yarborough and Patrick T. Hester

A discussion of call center agent work selection preferences is presented in the context of what is referred to herein as the accept–avoid decision. In call centers where…

Abstract

A discussion of call center agent work selection preferences is presented in the context of what is referred to herein as the accept–avoid decision. In call centers where agents are given autonomy to select calls from a shared queue for work without a standard routing mechanism, it is likely that each agent uses a different set of criteria and has different preferences which influence their decision to accept a call or avoid it. In order to understand such preferences, simple heuristics are developed and implemented into an additive linear model as an example to estimate the derived utility an agent may receive from the decision to accept a call. The game theoretic implications of such decision making by a group or team of agents are also discussed to illustrate the dilemma of the universally avoided call, and how agents may compete for acceptance or avoidance of particular calls.

Details

Applications of Management Science
Type: Book
ISBN: 978-1-78441-211-1

Keywords

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