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The application of pervasive systems to healthcare has increased in recent years, but resistance to such systems by patients remains high. In this study, the aim is to examine patient and caregiver perceptions of this technology to further develop an understanding of the benefits and functionalities that prospective patients deem as desirable, undesirable, inadequate or in need of further development. The study was conducted as part of the European Union BraveHealth project which is developing a patient‐centred pervasive healthcare system to support cardiac patients at home in everyday life using innovative monitoring and diagnosis, thereby enabling the patient to be more proactive in health management.

Focus group studies were conducted in Italy and the Midlands area of the UK, along with a 31‐item questionnaire. The findings were categorized under seven main headings: personal profile; benefits; adoption; acceptance; risks; security, privacy and trust; and (use of) cell phone.

In the focus group study, most participants felt that there is a great future for this technology and showed positive response to the potential benefits but there are concerns over reliability, security, privacy and trust.

Even though this study constitutes only a small group of participants, the Italian and UK study does represent similar patients' and caregivers perceptions towards at‐home healthcare systems.

This paper contributes to the understanding of the benefits and functionalities that prospective patients and care‐givers deem as either desirable or undesirable.

We investigate whether council audit committees relate to municipal fiscal policies. We find that municipalities with audit committees are associated with greater levels of own-source revenue, in that they finance municipal operations with locally raised revenues driven by charges and fees compared to municipalities without audit committees. Furthermore, municipalities with audit committees are associated with less new debt than those without audit committees, indicating more conservative use of external financing. Overall, our results are consistent with municipal audit committees, in addition to monitoring the financial reporting function, playing an advisory role in fiscal decisions, especially when the cost of local government to citizens is high.

This paper aims to examine whether Andersen’s audit quality in the five years preceding its collapse lagged that of other Big-Five auditors.

This paper compares Andersen’s audit quality and the other Big-Five auditors using five methodologies, namely, earnings response coefficients, magnitudes of abnormal accruals, propensities to issue going-concern opinions, usefulness of going-concern opinions in predicting bankruptcy and the frequency of Accounting and Auditing Enforcement Releases. The comparisons are based on both pooled samples of all observations and propensity-score-based matched-pairs.

The preponderance of evidence shows that Andersen’s audit quality did not differ materially in audit quality from other Big-Five auditors prior to its failure. However, it was found that Andersen’s independence was compromised in the year leading to its collapse (2000), as indicated by the lower likelihood to issue going-concern opinions.

This paper complements and improves on Cahan et al. (2011) by using more measures of audit quality, as no one measure is perfect, showing that their results using discretionary accruals are sensitive to the model used and showing that there is a more powerful direct measure of audit quality, namely, going-concern opinions.

The purpose of this paper is to apply Moore’s public value model into the context of e-government research by examining online financial transparency as both an organizational goal and as a driving force for financial sustainability and public officials’ corruption. The empirical context comprises the state governments in the USA.

Structural equation modeling is used to examine the relationship between specific contextual factors of the authorizing environment, financial sustainability, public official corruption and online budget transparency.

The results show that contextual factors like population explain online financial transparency, while financial sustainability and corruption had moderating and negative effects.

Governments that struggle with issues of financial sustainability and corruption will rely more on online financial transparency. Transparency increases detection of public corruption.

The effects of financial transparency and financial sustainability on corruption have been studied separately. This study fills the gap of understanding the effects of both on corruption as one phenomenon.

This paper aims to investigate governance in service triads, specifically studying significant steering and connecting coordination failures, to reveal typically hidden characteristics and consequences.

This study focuses on coordination functions and activities between a buyer (a government department), a customer (a military service) and two service providers. Rich data on these normally confidential service ties are drawn from an official report into the causes of a fatal accident involving a UK reconnaissance aircraft and specifically from the evidence presented regarding the earlier development of its complex safety case. The authors also analysed a range of additional secondary data sources.

The authors examine the sources, drivers and manifestation of coordination failures. The authors uncover a series of coordination failures driven from the bridge position, revealing that while bounded rationality and opportunism influenced steering coordination failures, connecting coordination failures were associated with knowledge asymmetry, dyadic inertia and unethical practices.

Organisations and governments delivering complex projects and knowledge-intensive professional services should guard against outsourcing the “coordination” activity to a third party, thereby relinquishing the bridge position. Handing over the bridge position to an integrator would leave the client vulnerable to coordination dysfunctions such as bounded rationality, opportunism, knowledge asymmetry, dyadic inertia and unethical practices.

The study links the previously separate research streams of service triads and inter-organizational coordination. While extant research pays attention to mainly positive control functions, this study focuses on all three actors in two (failed) service triads – and highlights the impact of coordination activities and failures.

My study examines the pay-for-performance relationship surrounding executive compensation in higher education. There has been much criticism of the rising levels of university presidential pay, particularly in the public sector, citing it is pay without performance. Public colleges and universities are funded by taxpayers; therefore, their expenditures are even more heavily scrutinized than private institutions. Many feel that university executives are overpaid and are not delivering a return in the form of enhanced institutional performance to their investors, the public. Growing student debt only adds intensity to the outcry against heightened compensation. Proponents of the increasing pay levels contend that the ever-changing role of the university president and competition in the marketplace for talent warrants such compensation. Using data obtained from The Chronicle of Higher Education and Integrated Postsecondary Education System websites, I find a highly significant and positive relationship between compensation for executives at four-year public institutions and both the levels of university endowment and enrollment. These results support the pay-for-performance debate. In contrast, results for other performance measures, scholarships and graduation rates, do not support the debate. My study contributes to the literature examining pay-for-performance in higher education with an empirical analysis examining the institutional determinants of executive compensation for public colleges and universities.

Crowd logistics is a rising phenomenon in last-mile delivery that integrates technological applications and sources a large number of participants to do logistical activities, achieving sustainable shipping in urban environments. However, up until now, there has been limited literature in this field. This research aims to investigate the extrinsic and intrinsic factors that impact the participative behaviour of driver-partners in crowd logistics.

An integrated model is developed based on motivation theory, incorporating attitude as a contributor to both extrinsic and intrinsic motivations. A questionnaire was constructed and distributed to collect data from 303 respondents who are existing or potential driver-partners in Vietnam.

Our findings confirm (1) the influence of monetary rewards on extrinsic motivation and (2) the power of self-efficacy, trust and sense of belonging on intrinsic motivation. Further, we find that attitude positively impacts extrinsic motivation, whereas there is no effect between attitude and intrinsic motivation. Both extrinsic and intrinsic motivations are demonstrated to significantly influence driver-partners' participative intentions. Additionally, a positive association is found between extrinsic and intrinsic motivations.

Findings from this study theoretically enrich the literature on crowd logistics, especially on the supply side, and empirically contribute to implications that are valuable to crowd logistics firms on driver-partner recruitment and business strategy development.

This paper provides a wide-ranging and up-to-date (1997–2016) review of the archival empirical risk-reporting literature. The reviewed papers are classified into two principal themes: the incentives for and/or informativeness of risk reporting. Our review demonstrates areas of significant divergence in the literature specifically: mandatory versus voluntary risk reporting, manual versus automated content analysis, within-country versus cross-country variations in risk reporting, and risk reporting in financial versus non-financial firms. Our paper identifies a number of issues which require further research. In particular we draw attention to two: first, a lack of clarity and consistency around the conceptualization of risk; and second, the potential costs and benefits of standard-setters’ involvement.