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As a result of scandals concerning major financial crime in the early twenty‐first century, including accounting and auditing fraud and inappropriate behavior by directors on the boards of US corporations, Congress hurriedly enacted the Sarbanes‐Oxley Act (SOX) in 2002. SOX's major purpose was to restore investor confidence in America's securities markets. Small firms argued that their cost of compliance was very heavy and that their burden was greater than for larger firms, especially the costs related to section 404 of the Act, which dealt with new requirements to obtain independent audit opinions. The authors found no empirical research that supports or denies these claims. Subsequently, in 2007, the Securities and Exchange Commission reduced the Act's new audit requirements for small companies. This paper aims to examine audit fees for large and small firms.

The study examines actual audit fee data to investigate the increased costs paid by publicly traded companies to independent audit firms for their services due to Sarbanes‐Oxley. The authors use univariate and multivariate statistical methods to compare increases in audit fees paid by samples of 150 large firms and 150 small firms.

The study finds that both small and large firms incurred increased audit fees due to compliance with Sarbanes‐Oxley, and that small companies did incur larger increases in their cost burden.

The study uses actual audit fee data reported to the Securities and Exchange Commission and controls for other factors that determine audit fees in reaching its conclusions.

Believes that organizations need to match their internal marketing programmes to fit with their external marketing orientation. According to the contingency view of marketing, we can achieve organizationally desirable outcomes, by managing the factors that lead to “mediators” in the form of employee trust and organizational commitment. Presents the findings of a study, based on a survey of 513 patient contract employees in a major public hospital, ascertaining that organizational commitment and dimensions of trust have different antecedents and relationships with preferred organizational outcomes. Argues that organizations which emphasize flexibility and customer orientation will need to develop organizational commitment and trusting relationships with their employees through appropriate internal strategies.

Although materializing the benefits of social media substantially depends on sustained user participation, social media service providers are experiencing a decline in the number of users. Despite the relevance of studying and managing discontinuance behaviors, a systematic empirical investigation remains lacking. The present study draws on the idea of a two-factor model and aims to examine the enabler, inhibitor and their antecedents in the context of social media discontinuance.

The proposed theoretical model was empirically validated through an online survey study of 238 social media users in China.

Findings indicated that two negative outcomes of social media use (i.e. social overload and invasion of privacy) induce regret experience and ultimately foster discontinuance intentions. The development of discontinuance intentions was undermined by the level of inertia, which is rooted in social media habit, sunk costs and affective commitment.

This study draws attention to the fundamental difference between continuance and discontinuance behaviors, advances the existing understanding of postadoption behaviors by focusing on discontinuance inhibitors (e.g. inertia) and develops the first two-factor model for social media discontinuance by integrating the regret and status quo bias literature.

A strong HRM system (encompassing the dimensions of distinctiveness, consistency and consensus) facilitates a collective interpretation of Human Resource Management (HRM) practices in a common direction, and consequently, a conjoint response by employees. The purpose of this paper is two fold: first to argue that those dimensions have a direct impact on the reaction of employees (organisational citizenship behaviour, OCB and intention to remain, IR); and second, the authors propose that these dimensions are not independent, but rather can interact in such a way that consensus impacts on the consistency of an HRM system, and consistency mediates the relationship between consensus and OCB and IR.

The authors surveyed HR managers and employees from a sample of 102 Spanish hotels. Specifically, HR managers were asked to complete a questionnaire assessing the dimensions of HRM strength, and employees completed a different questionnaire reporting their levels of OCB and IR. The authors examined the reliability and validity of measures by means of Confirmatory Factor Analysis. Finally, structural equations models were applied to test direct effects and mediating hypotheses.

As an initial finding, the authors obtained two dimensions of HRM strength: consistency and a new factor, which is a combination of distinctiveness and consensus, labelled the “Reputation” of the HRM system. A second result is that such the reputation of the HRM system positively affects OCB and IR. Third, consistency mediates in the relationships between the reputation of the HRM system and OCB and IR.

Although the authors are aware of the limitations of our paper, regarding the cross-sectional data design and the assessment of HR strength by managers, the authors believe that the results highlight the importance of HRM system strength, since it affects individual outcomes.

One of the valuable contributions made by this paper is that the authors obtained two dimensions for HRM strength instead of the three proposed by Bowen and Ostroff (2004): consistency and reputation (as a combination of distinctiveness and consensus). The authors explain that the new dimension is related to the concept of employer branding, emphasising HRM system’s internal image, facilitating common expectations that guide employees towards the desired responses. Second, Reputation impacts Consistency, improving employees’ OCB and IR; hence, the dimensions of HRM system strength are not independent, but they are better able to interact in order to affect employee outcomes.

The purpose of this paper is to explore library research that uses geographic information systems (GIS) as a tool to evaluate library services and resources to ascertain current trends and establish future directions for this growing research area.

The study searched full text for geographic information systems in two databases: Library and Information Science Source (LISS) and Library, Information Science and Technology Abstracts (LISTA), replicating the method used in a prior literature review. The titles and abstracts of the search results were analyzed to gather only the research that used GIS as a tool to measure and analyze library services.

This study found growth in the last decade for library research using GIS. There remain two ways the tool is primarily used: to analyze service areas and to manage facilities and collections.

The findings are relevant for library and information science researchers and practitioners because they summarize a specific area of research that has grown and changed and that still has potential to be used more widely. Using GIS in practice and research could benefit all library users and nonusers because spatial analysis facilitates more precise and informed delivery of services and resources.

The paper provides future directions for use of GIS in library research and attempts to define subdivisions within this research area to clarify the area for researchers and practitioners.

Information vacuums (IVs) arise from organizational failure to satisfy the stakeholders’ informational demands during crises. The purpose of this paper is to expand Pang’s (2013) study of the phenomenon of IV by investigating its nature, stages, intensifying factors and resolution.

Print and social media data of five recent international crises with apparent IVs were analyzed.

Poor crisis communications are intensifying factors that induce media hijacks and hypes, distancing, and public confusion. A four-stage model maps the phenomenon into a flow chart describing its development. IV termination begins when organizations either respond with information or provide solutions, results, and/or compensation. Natural and strategic silence were observed and defined.

The study lays the foundation for future examination of how media literacy, governments, and culture, both societal and organizational, induce or exacerbate the phenomenon.

Immediate, adequate, transparent, credible, and consistent crisis responses manage the IV and crisis, diminish the intensification of subsequent crises, and potentially reduce image and reputational damages.

The knowledge of the phenomenon is further developed and new theoretical models are conceptualized to provide researchers and practitioners a clearer understanding of how an IV can develop, persist, deepen, and resolve.

This paper aims to go a step further in the analysis of double fit in the human resource management (HRM) strategy context, exploring how its effect on performance is influenced by employees’ perceptions about the HRM strategy. Traditionally, the literature has considered the need for a double fit (horizontal and vertical) in the design of HRM strategies. However, as recent critical reviews have argued, a deeper theoretical analysis seems to be needed to understand fully how they affect organisational performance, and why firms with similar levels of alignment have different human resource outcomes.

Based on the literature review, the paper proposes a new theoretical model combining two fields of the strategic HRM literature which had been traditionally disconnected: the double fit approach and the literature on employee satisfaction and involvement. The design of the HRM strategy is reviewed considering the classical distinction between universalistic, contingent, contextual and configurational perspectives.

The findings of this paper provide an alternative model to examine the double fit in the HRM strategy context.

Drawing on these approaches, the paper proposes the introduction of the “system strength” construct, which measures the perceived robustness of the HRM system, as a moderator of the effects of double fit on organisational performance.

This study extends extant literature by establishing an integrative framework connecting different forms of HRM attributions (internal HRM well-being attributions and exploiting attributions, and external Labor Law attributions) and a specific single meta-feature of HRM system strength (consistency) to employee well-being.

In total, 279 paired and valid responses from eight manufacturing firms located in three cities in China were analyzed in this two-wave study. PROCESS macro tool was used to examine the mediating role of thriving at work and the moderating role of HRM system consistency in the relationship between HRM attributions and thriving at work.

Thriving at work mediated the relationship between internal HRM exploiting attributions, external Labor Law attributions and employee well-being. On the other hand, internal HRM well-being attributions did not indirectly influence employee well-being through thriving at work. HRM system consistency moderates the association between internal HRM attributions (rather than external Labor Law attributions) and thriving at work.

This research is only concerned with a particular form of external attributions in one country. In fact, there is a wide range of other external HRM attributions (e.g. organizational intention to imitate their competitors in today’s global economy).

Managers should understand that managing the well-being of the workforce is an important part of HRM for responsible organizations and make efforts to improve employees’ affective-motivational states.

The authors offer insights into HRM attributions research by differentiating internal attributions from external Labor Law attributions based on their disparate implications for employee well-being.

DURING much of the Second World War, the affairs of the Library Association were conducted for the Council by an Emergency Committee. The record of its meeting on 10th June 1941, includes the following: “A resolution having been received suggesting that a committee be formed to consider post‐war reconstruction, it was resolved that by means of a notice in the LIBRARY ASSOCIATION RECORD, Branches and Sections should be invited to formulate suggestions for the consideration of the committee. A draft questionnaire for the purpose of an enquiry into the effects of the war on the public library service was approved”. In July, the Committee reported “further arrangements … for carrying out an exhaustive survey designed to give the necessary data for full and detailed consideration and ultimate recommendation as to the future of public libraries, their administration and their place in the social services”. The promised notice appeared as an editorial in September.

This study aims to explore the role of formal education in managerial career attainment and how this role has changed over time.

The personnel records of two cohorts of managers who entered the firm at different times in a large internal labor market company were examined. The study encompassed years of education, subject of degree, timing of degree conferral, and quality of educational institution. Career attainment was regressed on the control variables and the hypothesized predictor variables using hierarchical multiple regression analysis.

The research suggests that the importance of having an undergraduate degree seems to be increasing, while the importance of the selectivity of the university seems to be decreasing with respect to career attainment. Also, majoring in business continues to be an important factor related to career attainment.

Future research focusing specifically on the differences in managerial career attainment of individuals who stay with their initial firm versus those who change employers would be beneficial. It would also be interesting to focus on the different reasons why people go back to school to obtain a degree.

Obtaining a degree after entering the firm was not related to career attainment. Universities have advocated the benefits of obtaining a degree to students who are already in the workforce. These results must be investigated further.

The data for this study were obtained from occupational records and allowed a more detailed analysis of an actual internal labor market organization and a longitudinal look at the changing role of education in relationship to career attainment.