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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.

The objective of this study is to investigate how country risk, different political actions from the government and bureaucratic behavior influence the activities in industry supply chains (SCs) in emerging markets. The main objective of this study is to investigate the influence of these external stakeholders’ elements to the demand-side and supply-side drivers and barriers for improving competitiveness of Ready-Made Garment (RMG) industry in the way of analyzing supply chain. Considering the phenomenon of recent change in the RMG business environment and the competitiveness issues this study uses the principles of stakeholder and resource dependence theory and aims to find out some factors which influence to make an efficient supply chain for improving competitiveness. The RMG industry of Bangladesh is the case application of this study. Following a positivist paradigm, this study adopts a two phase sequential mixed-method research design consisting of qualitative and quantitative approaches. A tentative research model is developed first based on extensive literature review. Qualitative field study is then carried out to fine tune the initial research model. Findings from the qualitative method are also used to develop measures and instruments for the next phase of quantitative method. A survey is carried out with sample of top and middle level executives of different garment companies of Dhaka city in Bangladesh and the collected quantitative data are analyzed by partial least square-based structural equation modeling. The findings support eight hypotheses. From the analysis the external stakeholders’ elements like bureaucratic behavior and country risk have significant influence to the barriers. From the internal stakeholders’ point of view the manufacturers’ and buyers’ drivers have significant influence on the competitiveness. Therefore, stakeholders need to take proper action to reduce the barriers and increase the drivers, as the drivers have positive influence to improve competitiveness.

This study has both theoretical and practical contributions. This study represents an important contribution to the theory by integrating two theoretical perceptions to identify factors of the RMG industry’s SC that affect the competitiveness of the RMG industry. This research study contributes to the understanding of both external and internal stakeholders of national and international perspectives in the RMG (textile and clothing) business. It combines the insights of stakeholder and resource dependence theories along with the concept of the SC in improving effectiveness. In a practical sense, this study certainly contributes to the Bangladeshi RMG industry. In accordance with the desire of the RMG manufacturers, the research has shown that some influential constructs of the RMG industry’s SC affect the competitiveness of the RMG industry. The outcome of the study is useful for various stakeholders of the Bangladeshi RMG industry sector ranging from the government to various private organizations. The applications of this study are extendable through further adaptation in other industries and various geographic contexts.

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.

The 2019 coronavirus disease (COVID-19) pandemic has profoundly affected family and school life. Evidence demonstrates how pandemic-induced online learning and home confinement can influence family dynamics and, consequently, students’ mental health and quality of life. This chapter extends the literature by building upon the perspective of family systems theory and focusing the analysis on graduate students who are underrepresented in COVID-19 research. Drawing from an online survey among 337 graduate students enrolled in a state university in the Philippines during the second year of the pandemic, this study examines the three family relationship domains (cohesion, expressiveness, and conflict), their predictive relationships with life satisfaction, and the mediating role of mental well-being on these relationships. Findings indicate favorable levels of cohesion, expressiveness, and conflict in the family. Respondents’ age, sex assigned at birth, and marital status were significantly correlated with at least one domain of family relationship. Cohesion and expressiveness yielded significant positive predictive relationships on mental well-being and life satisfaction. Furthermore, findings indicate the partial mediation of mental well-being on the relationship between cohesion and life satisfaction and full mediation on expressiveness and life satisfaction.

Online learning continues to grow year after year and majority of the growth is seen in public institutions of higher education. The purpose of this book chapter is to acquaint the readers to group-based learning in an online environment as an innovative practice for engaged learning. Diverse facets of group-based learning are discussed such as role of instructors, role of learners, challenges of group-based learning and finally role of social media in designing such group-based learning projects. A comprehensive prototype application of a group-based learning project walks the readers through applying group-based learning in their respective courses at the undergraduate and/or graduate level. Finally some instructor designed rubrics for assessing group-based learning are shared for effective assessment of a group-based learning project.

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.

Traumatic brain injury (TBI) can significantly affect academic performance in a wide range of areas including, working memory, language processing, attention, and internalizing and externalizing behaviors. This chapter will discuss characteristics associated with TBI, and provide a series of high- and low-tech strategies teachers can implement in their classrooms to help students who have experienced brain trauma to succeed through academic challenges. In addition, the benefits and weaknesses of certain technologies used by students with TBI in school and at home will be discussed.

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.