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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?

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.

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

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.

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

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

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.

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.

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.

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.

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.

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.

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.

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.

This study aims to empirically analyse the influence mechanism of perceived interactivity in real estate APP which affects consumers' psychological well-being. With the growing application of human–machine interaction in real estate APP, it is crucial to utilize human–machine interaction to stimulate perceived interactivity between humans and machines to positively impact consumers' psychological well-being and sustainable development of real estate APP. However, it is unclear whether perceived interactivity improves consumers' psychological well-being.

This study proposes and examines a theoretical model grounded in the perceived interactivity theory, considers the relationship between perceived interactivity and consumers' psychological well-being and explores the mediating effect of perceived value and the moderating role of privacy concerns. It takes real estate APP as the research object, analyses the data of 568 consumer samples collected through questionnaires and then employs structural equation modelling to explore and examine the proposed theoretical model of this study.

The findings are that perceived interactivity (i.e. human–human interaction and human–information interaction) positively influences perceived value, which in turn affects psychological well-being, and that perceived value partially mediates the effect of perceived interaction on psychological well-being. More important findings are that privacy concerns not only negatively moderate human–information interaction on perceived value, but also negatively moderate the indirect effects of human–information interaction on users' psychological well-being through perceived value.

This study expands the context on perceived interaction and psychological well-being in the field of real estate APP, validating the mediating role and boundary conditions of perceived interactivity created by human–machine interaction on consumers' psychological well-being, and suggesting positive implications for practitioners exploring human–machine interaction technologies to improve the perceived interaction between humans and machines and thus enhance consumer psychological well-being and span sustainable development of real estate APP.

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.

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.

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.

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.

The educational environment in Taiwan's primary and secondary schools is becoming increasingly diverse and complex. This study examined the relationship between primary and secondary school principals' working values, organisational climate and organisational adaptation.

Data were collected from the third Teaching and Learning International Survey (TALIS), which targeted 401 principals in Taiwan's primary and secondary schools, conducted in 2018 by the Organisation for Economic Co-operation and Development (OCED). In this study, a structural equation model was constructed.

The results indicated that primary and secondary school principals generally had positive work values, and their schools' organisational climate and adaptation were positive. In addition, the work values, organisational climate and organisational adaptation models showed good fit for a variety of potential variables. Furthermore, the organisational climate had a mediating effect that strengthened the principals' work values and was a major factor in enhancing organisational adaptation. The results suggest that in addition to principals' positive work values, fostering a cooperative organisational climate—such as the perceived level of support from supervisors and the environment—is essential to enhance schools' organisational adaptation.

The principal's work value has a profound impact on the creation of a school's organisational atmosphere, the cohesion of members' consensus and the organisation's contingency decision-making in response to the external environment. This study adduces more diverse recommendations for the development of school affairs.

This study investigates the efficiency of value relevance and faithful representation when stock market price derivates from its firm value to the investigated IT companies listed in FTSE Taiwan 50. The empirical investigation reveals one financial indicators: Return on equity (ROE) has explanatory ability among seven financial indicators, earnings per share (EPS), book value (BV), dividend yield (Div.), price–earnings ratio (P/E), ROE, return on assets (ROA), and return on operating asset (ROOA) to both sampled companies, United Microelectronics Corporation, UMC, (2303) and Taiwan Semiconductor Manufacturing Company Limited, TSMC, (2330). Furthermore, the empirical results indicate that the higher order moments, skewness and kurtosis, of price deviation do not provide a reliable prediction or explanatory power for stock price trends.