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Article
Publication date: 1 September 1997

Christina Soh, Quee Yong Mah, Fong Jek Gan, Daniel Chew and Edna Reid

Focuses on business firms in Singapore, identifying the industries in which the Internet is being used for business. These firms are early adopters in the local environment where…

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Abstract

Focuses on business firms in Singapore, identifying the industries in which the Internet is being used for business. These firms are early adopters in the local environment where use of the Internet for business is a new phenomenon still, and they provide information about their Internet experience in terms of their use, perceptions, and the problems encountered. Finds that companies in seven major industries lead in the business use of the Internet in Singapore: computer and information technology; hospitality; manufacturing; travel; retail; publications; and banking and finance. Most of the survey respondents use the Internet for marketing and advertising, customer service and support, information gathering, and, to a lesser degree, electronic transactions. The respondents’ perception of the attributes of the Internet are largely positive. The problems encountered by the respondents include difficulty in locating information, rising costs of Internet use, and security.

Details

Internet Research, vol. 7 no. 3
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 22 October 2019

Christina Vadasi, Michalis Bekiaris and Andreas Andrikopoulos

This paper aims to explore internal audit effectiveness through its contribution to corporate governance. Namely, the authors attempt to investigate the impact of internal audit…

3674

Abstract

Purpose

This paper aims to explore internal audit effectiveness through its contribution to corporate governance. Namely, the authors attempt to investigate the impact of internal audit professionalization on internal audit’s contribution to corporate governance.

Design/methodology/approach

Using a research framework informed by institutional theory, the authors predict that internal audit’s contribution to corporate governance is associated with factors related to internal audit professionalization. To investigate the arguments, the authors combine data from a survey of 49 listed companies in the Athens Stock Exchange with publicly available information from annual reports.

Findings

Empirical results indicate that internal audit professionalization affects internal audit effectiveness, as internal audit’s contribution to corporate governance is improved for organizations where internal audit function complies with internal auditing standards and internal auditors hold professional certifications. The findings also suggest that internal audit’s contribution to corporate governance is shaped by some company-specific characteristics, namely, CEO duality and audit committee quality.

Practical implications

The results have implications for internal auditors who wish to increase the efficiency of their work, corporate governance mechanisms such as the board of directors and the audit committee, which can use the findings of this study to better respond to their responsibilities concerning internal audit and regulators who can also benefit to strengthen areas with substantial impact on internal audit’s contribution to corporate governance.

Originality/value

This paper contributes to the academic discussion on the role of internal audit in corporate governance and complements the work of other researchers in the field of internal audit professionalization. This study tries to fill a gap in the literature on the effect of internal audit professionalization elements on internal audit’s contribution to corporate governance.

Details

Corporate Governance: The International Journal of Business in Society, vol. 20 no. 1
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 2 June 2021

Christina Vadasi, Michalis Bekiaris and Andreas G. Koutoupis

This paper aims to provide empirical evidence of the association between audit committee characteristics and internal audit quality through internal audit professionalization.

Abstract

Purpose

This paper aims to provide empirical evidence of the association between audit committee characteristics and internal audit quality through internal audit professionalization.

Design/methodology/approach

The investigation of the research question was based on 45 usable responses that were received from a survey of chief audit executives from firms listed on the Athens Stock Exchange and combined with publicly available information from annual reports.

Findings

The results indicate that audit committee characteristics (independence, diligence through frequent meetings and interaction with internal audit through valuation) influence internal audit professionalization. In addition, they demonstrate that internal audit professionalization is also influenced by CEO duality and firm’s external auditor.

Practical implications

The findings of this study have implications for audit committees wishing to improve their overall effectiveness, by identifying areas with substantial impact on internal audit quality. Moreover, regulators of corporate governance bodies can also benefit from the results to strengthen audit committee’s efficiency regarding internal audit function oversight.

Originality/value

The results add to the literature on the discussion of internal audit professionalization and complement the work of other researchers in the field of audit committee’s impact on internal audit quality/effectiveness. This study attempts to fill a gap in the literature on the effect of audit committee characteristics on internal audit professionalization, an element introduced from an institutional theory perspective.

Details

Accounting Research Journal, vol. 34 no. 5
Type: Research Article
ISSN: 1030-9616

Keywords

Open Access
Article
Publication date: 3 December 2020

Tobias Otterbring, Christina Bodin Danielsson and Jörg Pareigis

This study aims to examine the links between office types (cellular, shared-room, small and medium-sized open-plan) and employees' subjective well-being regarding cognitive and…

2667

Abstract

Purpose

This study aims to examine the links between office types (cellular, shared-room, small and medium-sized open-plan) and employees' subjective well-being regarding cognitive and affective evaluations and the role perceived noise levels at work has on the aforementioned associations.

Design/methodology/approach

A survey with measures of office types, perceived noise levels at work and the investigated facets of subjective well-being (cognitive vs affective) was distributed to employees working as real estate agents in Sweden. In total, 271 useable surveys were returned and were analyzed using analyses of variance (ANOVAs) and a regression-based model mirroring a test of moderated mediation.

Findings

A significant difference was found between office types on the well-being dimension related to cognitive, but not affective, evaluations. Employees working in cellular and shared-room offices reported significantly higher ratings on this dimension than employees working in open-plan offices, and employees in medium-sized open-plan offices reported significantly lower cognitive evaluation scores than employees working in all other office types. This pattern of results was mediated by perceived noise levels at work, with employees in open-plan (vs cellular and shared-room) offices reporting less satisfactory noise perceptions and, in turn, lower well-being scores, especially regarding the cognitive (vs affective) dimension.

Originality/value

This is one of the first studies to compare the relative impact of office types on both cognitive and affective well-being dimensions while simultaneously testing and providing empirical support for the presumed process explaining the link between such aspects.

Article
Publication date: 27 September 2011

Yimei Hu and Olav Jull Sørensen

The purpose of this paper is to explore and highlight the particular innovation characteristics and modes of the Chinese online game industry from a networking perspective.

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Abstract

Purpose

The purpose of this paper is to explore and highlight the particular innovation characteristics and modes of the Chinese online game industry from a networking perspective.

Design/methodology/approach

This research is qualitative. Both primary and secondary data are used, which is collected through desk research on related documents and long‐term participative observation and personal experiences. This paper begins with an overview of the online game industry's innovation process and types; then constructs a framework that contains four innovation modes with different networks to guide the analysis and organization on the empirical findings; finally, the paper proposes some implications for companies and government.

Findings

This paper is an attempt to open the black box of the innovation of the Chinese online game industry. Born as an incomplete and virtual product, the innovation modes evolve from closed to a combination of open and networking ones. Producer‐driven Innovation Network Mode shows that game companies can get innovation resources through its focal network. Producer‐user Interaction Mode shows that players' have tremendous innovation potential. Open Collaborative Network Mode shows that power is distributed and the roles of actors are blurred.

Originality/value

This paper offers an analysis of the Chinese online game industry from the innovation side and partly fills the research gap. Also, this paper emphasized the users' innovation ability and a hybrid of different innovation modes, which can be seen as a successful theory test of user innovation, innovation networks, and open innovation theories in the Chinese context.

Details

Journal of Knowledge-based Innovation in China, vol. 3 no. 3
Type: Research Article
ISSN: 1756-1418

Keywords

Article
Publication date: 16 April 2024

Ariba Khan, Zebran Khan, Mohammed Kamalun Nabi and Imran Saleem

The purpose of this study is to propose and test an extended theory of planned behavior model to explain the significance of social media influencers’ credibility, social media…

Abstract

Purpose

The purpose of this study is to propose and test an extended theory of planned behavior model to explain the significance of social media influencers’ credibility, social media usage (SMU) and social media marketing while simultaneously examining females’ intentions to purchase cosmetics online.

Design/methodology/approach

An online questionnaire was used to collect data from 386 female consumers of cosmetics, and the data were analyzed using partial least squares structural equation modeling (PLS-SEM) with the help of SmartPLS version 4.

Findings

First, the results indicated that SMU, social media influencers’ credibility and social media marketing significantly and positively impact the theory of planned behavior components, namely, attitude, subjective norms (SNs) and perceived behavioral control (PBC). Second, results confirmed that attitude, SNs and PBC significantly and positively influenced female consumers’ online purchase intentions (OPIs).

Originality/value

To the best of the authors’ knowledge, this study is one of the first to examine an integrated model that consisted of SMU, social media marketing and social media influencers along with the theory of planned behavior constructs in their proposed research model in the context of cosmetics in India. The study also enriched the body of knowledge about using the PLS-SEM approach to predict OPI for cosmetics.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

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