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Article
Publication date: 12 February 2018

Chih-Chen Lee, Tingting (Rachel) Chung and Robert B. Welker

Deception detection is instrumental in business management but professionals differ widely in terms of deception detection performance. The purpose of this paper is to…

Abstract

Purpose

Deception detection is instrumental in business management but professionals differ widely in terms of deception detection performance. The purpose of this paper is to examine the genetic basis of deception detection performance using the classic twin study design and address the research question: how much variance in individual differences in deception detection performance can be accounted for by the variance in genetics vs environmental influences?

Design/methodology/approach

In total, 192 twins, with 65 pairs of monozygotic (identical) twins and 31 pairs of dizygotic (fraternal) twins participated in an experiment. A series of behavioral genetic analyses were performed.

Findings

The variability in deception detection performance was largely determined by differences in shared and non-shared environments.

Research limitations/implications

The subjects were solicited during the Twins Days Festival so the sample selection and data collection were limited to the natural settings in the field. In addition, the risks and rewards associated with deception detection performance in the study are pale in comparison with those in practice.

Practical implications

Deception detection performance may be improved through training programs. Corporations should continue funding training programs for deception detection.

Originality/value

This is the first empirical study that examines the complementary influences of genetics and environment on people’s ability to detect deception.

Details

Journal of Managerial Psychology, vol. 33 no. 1
Type: Research Article
ISSN: 0268-3946

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Book part
Publication date: 10 June 2009

Natalie Tatiana Churyk, Chih-Chen Lee and B. Douglas Clinton

Researchers are continually trying to find reliable fraud indicators (e.g., Beasley, 1996) and some are working on building fraud prediction models (e.g., Spathis, 2002…

Abstract

Researchers are continually trying to find reliable fraud indicators (e.g., Beasley, 1996) and some are working on building fraud prediction models (e.g., Spathis, 2002) to aid auditors in fraud detection. With this same goal of predicting fraud in mind, the purpose of this study is to explore the potential of qualitative fraud risk indicators. Content analysis is used in analyzing the Management's Discussion and Analysis (MDA) section of the annual report to identify potential indicators of deception to increase the likelihood of fraud detection in a timelier manner than current quantitative models.

By examining asynchronous communication contained in annual reports for companies required by the SEC to restate their financial statements, patterns of key linguistic characteristics were identified and compared to those used by companies not required to restate. Findings evidence significant differences on several dimensions. Using language cues for detection of deception has the advantage over quantitative methods of providing a more timely method of determining deception. Quantitative models often cannot detect deception until the effects are validated by financial impairment.

Implications of the findings suggest that qualitative methods of deception detection may provide an earlier, and thus more useful, method of the detection of fraud. The results of this study should provide stakeholders with a set of indicators to aid in identifying misstated information. This approach is also one that can be generalized to other written documents used to predict fraudulent communication.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84855-739-0

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Article
Publication date: 27 May 2014

Ting-Chiao Huang, Hua-Wei Huang and Chih-Chen Lee

The purpose of this study is to investigate the association between a corporate executive’s gender and audit fees. Based on the findings of extant research that there are…

Abstract

Purpose

The purpose of this study is to investigate the association between a corporate executive’s gender and audit fees. Based on the findings of extant research that there are gender-based differences that may have implications for the financial reporting process, the authors posit an association between CEO gender and audit fees.

Design/methodology/approach

The authors test their hypothesis by performing both univariate and multivariate regression analyses on a sample of 8,402 Compustat firm-year observations from US firms for 2003-2010.

Findings

The authors' findings indicate that firms with female CEOs are associated with higher audit fees. Their results hold after controlling for self-selection bias and factors shown by prior studies to be associated with audit fees.

Research limitations/implications

Although the authors control for factors that would increase audit fees, their study is limited by the degree to which higher audit fees reflect higher quality audits. Also, because their sample is from large publicly traded nonfinancial firms, their results may not be applicable to other types of firms. The authors study has implications for policy setting because their findings provide some evidence of a significant association between a CEO characteristic (gender) and financial reporting quality. Their findings, thus, provide some support for the Securities and Exchange Commission requirement that CEOs should certify their firm’s financial statements.

Originality/value

The authors study contributes to the audit fees and corporate governance literature by providing empirical evidence of an association between audit fees and CEO gender. To their knowledge, no study, to date, has investigated this association.

Details

Managerial Auditing Journal, vol. 29 no. 6
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 10 June 2009

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84855-739-0

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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

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Book part
Publication date: 30 September 2019

Masumi Nakashima

This study focuses on a survey of chief financial officers (CFOs) in public firms in Japan concerning the following six points: the importance of the definition earnings…

Abstract

This study focuses on a survey of chief financial officers (CFOs) in public firms in Japan concerning the following six points: the importance of the definition earnings quality; higher quality earnings; the determinants of earnings quality; prevalence, magnitude, and motivation of earnings management; accounting that influences earnings quality; and misrepresenting of earnings. The results are following: first, Japanese CFOs define earnings quality as earnings accurately reflecting economic reality, earnings accurately reflecting the results of operations, and earnings backed by cash flows, earnings sustainability, recurring, and consistent, and earnings reflecting long-term trend importance. Second, Japanese firms consider earnings that reflect consistent reporting choices over time as higher quality. They do not consider that earnings having accruals that are eventually realized as cash flow as higher earnings quality. Third, Japanese CFOs indicate that 30% of earnings quality is impacted by firm characteristics such as firm’s business model, industry, and macroeconomic conditions. Surprisingly, the influence of the board of directors is greater than the impact of their internal controls. Fourth, as for the determinants of earnings quality, CFOs consider that more than 70% of Japanese CFOs do not allow the discretion and that accounting standards limit their ability to report higher earning quality. Fifth, Japanese CFOs consider that higher earnings are influenced by accounting principles such as policies that match expenses with revenues and policies that rely on fair value accounting as much as possible. Sixth, CFOs themselves predict that 50% of Japanese firms use discretions and that they use 20% of earnings per share (EPS). Since there is inside and outside pressure to hit earnings benchmarks, Japanese firms possess the motivation to use earnings to misrepresent economic performance, Japanese managers see a red flag when generally accepted accounting principle’s earnings do not correlate with cash flow from operations.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78973-370-9

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Article
Publication date: 1 January 2006

Li‐Cheng Shen, Wei‐Chung Lo, Hsiang‐Hung Chang, Huan‐Chun Fu, Yuan‐Chang Lee, Yu‐Chih Chen, Shu‐Ming Chang, Wun‐Yan Chen and Ming‐Chieh Chou

To characterise the optical performance of organic multi‐mode optical waveguides integrated with printed circuit board (PCB) and to demonstrate the feasibility of 2.5 and…

Abstract

Purpose

To characterise the optical performance of organic multi‐mode optical waveguides integrated with printed circuit board (PCB) and to demonstrate the feasibility of 2.5 and 10 Gbps optical interconnection in board‐level, respectively.

Design/methodology/approach

This paper provides both qualitative and quantitative approaches for the characterization the wave guide performance, i.e. using loss measurement, optical beam profiling, ethernet verification, and eye‐diagram testing. In addition to wave guide loss measurement, the most significance part of the work reported in this paper is to evaluate optical wave guides with coupled VCSELs, by which a 3 dB coupling design budget can thus be identified. Furthermore, by artificially manipulating coupling conditions, practical concerns of EOPCB integration, including waveguide geometry, VCSEL driving power, alignment tolerance, coupling spacing, etc. are studied.

Findings

Thermal stability studies related to PCB lamination processes show the feasibility of organic waveguides integrated to traditional PCB manufacturing. For a direct VCSEL/PD coupling scheme, a 3 dB power budget is experimentally identified. For short reach optical interconnection, 10 Gbps up to 17 cm propagation on PCB can be achieved by using 50×50 μm multi‐mode organic waveguides, where a±25 μm tolerance of optical alignment is compatible to the design rules of PCB.

Originality/value

The value of the paper lies in its systematic approaches to identify the waveguide performance through both qualitative and quantitative indices. The correlation between geometry design, processes, coupling conditions, and optical performance of organic waveguides explored in detail. Not only is a standard eye‐diagram test used to verify the waveguide at 2.5 and 10 Gbps bandwidth, but also a prototype of optical data‐communication on giga‐ethernet is demonstrated for long term stability. Following these analytical methods, readers can understand more about the optical performance of waveguides when designing optical interconnection for high speed electro‐optical integrated PCBs.

Details

Circuit World, vol. 32 no. 1
Type: Research Article
ISSN: 0305-6120

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Article
Publication date: 7 April 2015

Chih-Hung Wu and Shih-Chih Chen

The purpose of this paper is to conceptualise a framework that integrates information quality, system quality, function quality, and social influence based on the…

Abstract

Purpose

The purpose of this paper is to conceptualise a framework that integrates information quality, system quality, function quality, and social influence based on the information system (IS) success model, to explore the relationship among these factors, which might be the key determinants of Facebook educational usage intention.

Design/methodology/approach

An internet survey was conducted to collect empirical data from 221 Facebook users on their experiences of using Facebook. This study applied structural equation modeling (SEM) to demonstrate the proposed model’s construct relations and multiple group analysis.

Findings

The results of this study show that social influence and information quality are critical and direct determinants that affect users’ continuous intention to use Facebook in learning; social influence also indirectly affect Facebook usage intention through the mediating effect of information quality. Except the path between social influence and usage intention in age subgroups, the relationships among these determining factors in the proposed model are stable, and there were no significant differences among gender subgroups and age subgroups examined using the multiple group comparison test.

Originality/value

The findings provide a better understanding of the IS success model that influences the Facebook educational usage intention for researchers and practitioners.

Details

Internet Research, vol. 25 no. 2
Type: Research Article
ISSN: 1066-2243

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Article
Publication date: 5 January 2015

Chi-tsun Huang, Kuen-Hung Tsai and Yu-Chih Chen

– The purpose of this paper is to answer why wet markets still survive in Taiwan while facing to fierce competition from western-style supermarkets.

Abstract

Purpose

The purpose of this paper is to answer why wet markets still survive in Taiwan while facing to fierce competition from western-style supermarkets.

Design/methodology/approach

The authors adopt the perspectives of retail service to develop a model to address how food quality, relational benefit, and personnel service affect consumers’ satisfaction. A sample of 250 consumers was surveyed in a major wet market at Taiwan.

Findings

The results obtained from the partial least square (PLS) method reveal that food quality and relational benefit positively affect consumers’ satisfaction, and the effects of these increase with time; employee service has a positive effect on consumers’ satisfaction, but the effect decreases with time; and the ambience does affect consumer satisfaction, but the store design does not.

Originality/value

This paper provides empirical answers to the question about why wet markets still play a critical role in the food retailing industry in a newly industrial economy where consumer’ tastes are supposed to be more westernized or so-called ‘supermarketized’ four decades after the introduction of supermarkets.

Details

British Food Journal, vol. 117 no. 1
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 19 October 2015

Chieh-Peng Lin, Sheng-Wuu Joe, Shih-Chih Chen and Huei-Jyuan Wang

High team performance helps achieve several organizational benefits, such as strengthened competitive advantages, enhanced productivity, and higher profits and market…

Abstract

Purpose

High team performance helps achieve several organizational benefits, such as strengthened competitive advantages, enhanced productivity, and higher profits and market share. For these reasons, the purpose of this paper is to propose a model based on the framework of proactive motivation and the theory of collectivism to analyze the formation of service flexibility and team performance.

Design/methodology/approach

To test the hypotheses, this study conducts a survey of service staff in teams from high-tech firms in a well-known industrial zone in Northern Taiwan. These teams provide service for their industrial customers. From the survey, this study confirms the full mediating mechanism of service flexibility among the teams.

Findings

The test results reveal that service flexibility fully mediates the relationship between team performance and its exogenous factors. Whereas collectivism negatively moderates the relationship between team efficacy and service flexibility, it does not moderate the relationship between service recovery and service flexibility. Furthermore, collectivism positively moderates the relationship between service flexibility and team performance.

Originality/value

This study provides important findings that complement previous literature by examining three fresh antecedents for explaining how team performance is motivated by the mediating role of service flexibility and how some of the study’s model paths are moderated by collectivism. The mediating role of service flexibility indicates that managers can apply service flexibility as a firewall that calibrates a team’s input and output. Managers should encourage the application of agile solutions and advanced technology for facilitating team flexibility, consequently improving team performance.

Details

Journal of Service Management, vol. 26 no. 5
Type: Research Article
ISSN: 1757-5818

Keywords

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