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Book part
Publication date: 25 March 2021

Robert Smith

Abstract

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Entrepreneurship in Policing and Criminal Contexts
Type: Book
ISBN: 978-1-80071-056-6

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Article
Publication date: 19 February 2018

Frerich Buchholz, Reemda Jaeschke, Kerstin Lopatta and Karen Maas

The purpose of this paper is to examine how CEO narcissism can be related to the usage of an abnormal optimistic tone in financial disclosures. Drawing on upper echelons…

Abstract

Purpose

The purpose of this paper is to examine how CEO narcissism can be related to the usage of an abnormal optimistic tone in financial disclosures. Drawing on upper echelons theory, this paper suggests a link between CEO characteristics, such as narcissism, and accounting choices, such as optimistic financial reporting language.

Design/methodology/approach

To measure the narcissistic trait of a CEO, the study builds on a model using a set of 15 archival indicators. The usage of an abnormal optimistic tone is assessed quantitatively when looking at firms’ 10-K filings, where “abnormal” refers to tone that is unrelated to a firm’s performance, risk, and complexity. This approach allows for the use of firm-fixed effects for a sample of US listed firms over the period 1992-2012.

Findings

The results show that CEO narcissism is significantly positively related to abnormal optimistic tone in 10-K filings. If a highly abnormal optimistic tone is present, the level of CEO narcissism is positively related to the likelihood of future seasoned equity offerings and larger future investments in research and development.

Research limitations/implications

The findings are relevant for shareholders and stakeholders as well as auditors and legislators. All stakeholders should be aware of the overly optimistic reporting language resulting from CEO narcissism and need to make allowances for it when assessing firm performance based on financial disclosures.

Originality/value

This study is the first to show in a large-scale sample how CEO narcissism can be related to a firm’s use of optimistic language, and thus contributes to the question of how personality traits affect an organization’s financial reporting strategy.

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Accounting, Auditing & Accountability Journal, vol. 31 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 30 October 2020

Sara C. Closs-Davies, Koen P.R. Bartels and Doris M. Merkl-Davies

The authors aim to contribute to conceptual and empirical understanding of publicness in public sector accounting research by analysing how accounting technologies…

Abstract

Purpose

The authors aim to contribute to conceptual and empirical understanding of publicness in public sector accounting research by analysing how accounting technologies facilitated the transformation of public values of the UK tax authority.

Design/methodology/approach

The authors develop a conceptual framework for analysing public values in terms of relational power. Combining governmentality and actor–network theory, the authors focus on the complex relationships through which human and non-human actors interact and the public values that emerge from these evolving socio-material networks. Based on a critical-interpretivist ethnographic study of interviews, documents and secondary survey data, the authors identify the emergent properties of accounting technologies in their case study.

Findings

The authors explain how accounting technologies facilitated the transformation of public values in the tax authority by reshaping relational power. Traditional public values were eroded and replaced by neoliberal values through a gradual change process (“frog in the pan”) of (1) disconnecting workers and citizens both spatially and socially; (2) losing touch with the embodied nature of tax administration; and (3) yielding to a dehumanising performance management system. Neoliberal accounting technologies transformed the texture of relationships in such a way that workers and citizens became disempowered from effective, accountable and humane tax administration.

Research limitations/implications

Further research is needed that gains wider access to tax authority workers, extends the scope of the empirical data and provides comparisons with other tax authorities and public sector organisations.

Social implications

The authors show that a relational approach to public values enables identification of what is “valuable” and how public sector organisations can become “value-able”.

Originality/value

The authors offer an interdisciplinary conceptualisation of publicness based on public administration literature, develop a relational conceptualisation of public values and provide original empirical evidence about the changing publicness of the UK tax authority.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 15 July 2015

Robert A. Stodden, Kaveh Abhari and Eran Kong

This chapter focuses upon high school preparation and transition planning activities as they apply to students with disabilities. The reader will find a review of needs…

Abstract

This chapter focuses upon high school preparation and transition planning activities as they apply to students with disabilities. The reader will find a review of needs for reform of high school standards-based curricula, the development of inclusive general education curriculum content, and strategies for integrating functional and daily living skill training and meaningful transition planning activities, which include collaboration with adult agencies. The authors further present a number of evidence-based practices to address these needs and make recommendations for moving forward in ways to improve post-school outcomes for youth with disabilities.

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Transition of Youth and Young Adults
Type: Book
ISBN: 978-1-78441-933-2

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Article
Publication date: 20 February 2017

Doris M. Merkl-Davies and Niamh M. Brennan

The purpose of this paper is to provide a theoretical framework of external accounting communication in the form of a typology based on perspectives, traditions, and…

Abstract

Purpose

The purpose of this paper is to provide a theoretical framework of external accounting communication in the form of a typology based on perspectives, traditions, and theories from the discipline of communication studies. The focus is accounting communication with external audiences via public written documents outside the audited financial statements, i.e., annual reports, press releases, CSR reports, websites, conference calls, etc.

Design/methodology/approach

The theoretical framework is based on two broad research perspectives on accounting communication: (A) a functionalist-behavioural transmission perspective and (B) a symbolic-interpretive narrative perspective. Eight traditions of communication research are introduced which provide alternative ways of conceptualising accounting communication, namely (1) mathematical tradition, (2) socio-psychological tradition, (3) cybernetic/systems-oriented tradition, (4) semiotic tradition, (5) rhetorical tradition, (6) phenomenological tradition, (7) socio-cultural tradition, and (8) critical tradition. Exemplars of each tradition from prior accounting research, to the extent they have been adopted, are discussed. Finally, a typology is developed, which serves as a heuristic device for viewing similarities and differences between research traditions.

Findings

Prior accounting studies predominantly focus on the role of discretionary disclosures in accounting communication in the functioning of the relationship between organisations and their audiences. Research is predominantly located in the mathematical, the socio-psychological, and the cybernetic/systems-oriented tradition. Accounting communication is primarily viewed as the transmission of messages about financial, environmental, and social information to external audiences. Prior research is mainly concerned with the communicator (e.g. CEO personality) and the message (e.g. intentions and effects of accounting communication). Research from alternative traditions is encouraged, which explores how organisations and their audiences engage in a dialogue and interactively create, sustain, and manage meaning concerning accounting and accountability issues.

Originality/value

The paper identifies, organises, and synthesises research perspectives, traditions, and associated theories from the communication studies literature in the form of a typology. The paper concludes with an extensive agenda for future research on accounting communication.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 2
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 30 June 2020

Peter Williams

Abstract

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Learning Disabilities and e-Information
Type: Book
ISBN: 978-1-78973-152-1

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Article
Publication date: 28 January 2021

Sara C. Closs-Davies, Doris M. Merkl-Davies and Koen P.R. Bartels

The study explores the role of accounting technologies of government (ATGs) associated with UK Tax Credits and their impact on claimants' motivations, behaviour and…

Abstract

Purpose

The study explores the role of accounting technologies of government (ATGs) associated with UK Tax Credits and their impact on claimants' motivations, behaviour and identities. The aim of this study is to deepen empirical and conceptual understandings of how ATGs of tax authorities transform claimants into “entrepreneurs of the self”.

Design/methodology/approach

The authors approach Tax Credits (TC) as a case study to examine how ATGs articulate and operationalise neoliberal ideology through a complex network of inscription devices, expertise and locales. They adopt an ethnographic approach based on interviews, archival data and field notes to gain a deep understanding of citizens' lived experiences of ATGs when claiming Tax Credits.

Findings

The authors find that ATGs play a key role in transforming TC claimants into self-disciplined “citizen-subjects” whose decisions are informed by market logic. When claiming TC, citizens interact with ATGs and are transformed into “entrepreneurs of the self” who internalise neoliberal ideology and associated beliefs and assumptions of poverty, work and the welfare state. In this process of subjectification, ATGs (re)construct their identities from welfare recipients to “responsible” and “accountable” hardworking individuals and families. However, ATGs perversely disempower claimants who lack the required human capital for becoming responsible for their own welfare, and thus ultimately maintain socio-economic inequality.

Research limitations/implications

Participants were drawn from a relatively narrow geographic area.

Practical implications

The authors reveal how accounting as a technology of government (dis)empowers individuals vis-à-vis the state and spurs inequality dependent on personal circumstances and calculative skills.

Originality/value

The authors contribute to the accounting literature by showing how neoliberal ideology is articulated, operationalised and reinforced by dynamic and repetitive interactions with ATGs of the UK TC scheme. The study helps deepen the understanding of the processes through which socially and economically disadvantaged individuals are transformed into self-governing economic agents responsible for their own welfare.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 3
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 12 March 2020

Valentina Beretta, Maria Chiara Demartini and Sara Trucco

Voluntary non-financial reporting aims at fairly reporting a firm’s non-financial performance. In particular, integrated reporting (IR) displays in a single report the…

Abstract

Voluntary non-financial reporting aims at fairly reporting a firm’s non-financial performance. In particular, integrated reporting (IR) displays in a single report the contribution of different forms of capital to the firm’s value creation. Drawing on both legitimacy and voluntary disclosure theory, the main purpose of this study is to examine the extent to which a company’s environmental, social, and governance (ESG) performance affects the content and semantic properties of intellectual capital disclosure (ICD) found in IRs.

To test theoretical hypotheses, content and tone analysis is used to assess the disclosure strategy associated with ICD, whereas a regression analysis tests the variation in semantic properties of ICD according to firms’ ESG performance. A total of 79 reports by European listed firms from 2011 to 2016 were downloaded via the Integrated Reporting Emerging Practice Examples Database and analyzed.

Results show that ESG performance contributing more to optimistic ICD tone is governance, although in mixed ways. Integrating vision and strategy positively contributes to ICD tone, whereas information on poor treatment of shareholders’ rights tends to be manipulated and associated with an optimistic tone of the ICD. Moreover, eco-efficient product innovation and healthy and safe job conditions play a positive role in enhancing optimistic ICD tone.

This chapter contributes to the current literature on voluntary disclosure by introducing new evidence on the disclosure strategy in IR. By analyzing the effect of the single dimensions of ESG performance on ICD tone, this study extends respectively ESG literature.

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Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues
Type: Book
ISBN: 978-1-83867-964-4

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Article
Publication date: 4 June 2020

Najib Sahyoun and Michel Magnan

This paper aims to examine the relation between voluntary disclosure (VD) in audit committee reports and banks’ earnings management. It investigates whether such…

Abstract

Purpose

This paper aims to examine the relation between voluntary disclosure (VD) in audit committee reports and banks’ earnings management. It investigates whether such disclosure reflects an attempt by audit committees to engage in impression management.

Design/methodology/approach

The study considers top US bank holding companies from 2006 to 2015. The authors develop a scoring grid to measure VD in audit committee reports. The scoring grid is based on recommendations from 10 industry and governance organizations’ reports that analyzed audit committee disclosures. Multivariate regression analyzes are used in this paper.

Findings

Descriptive statistics reveal that the level of VD in audit committee reports did not increase significantly from 2006 to 2015. Multivariate analyzes indicate that whenever banks’ level of earnings management is high, audit committees increase the extent of their VDs in their reports. The authors infer from this finding that audit committees are using VDs as a vehicle for impression management.

Originality/value

This paper sheds light onto the motives behind audit committees’ VDs. The evidence, which is consistent with impression management by audit committees in their report, also provides further background to the Securities and Exchange Commission’s recent initiative to enhance VDs in the audit committee report.

Details

Managerial Auditing Journal, vol. 35 no. 6
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 7 June 2016

Premilla D’Cruz and Ernesto Noronha

The chapter elaborates how organizational governance can optimally address workplace bullying, a synergy possible because organizational governance seeks to promote…

Abstract

Purpose

The chapter elaborates how organizational governance can optimally address workplace bullying, a synergy possible because organizational governance seeks to promote ethical functioning while workplace bullying is considered an unethical behavior. Through its suggestions, the chapter aims at furthering employee dignity and well-being, cohering with international calls for human rights at work.

Methodology/approach

A review of two literatures was conducted: (a) workplace bullying differentiated on the basis of its situatedness and level into internal bullying – of an interpersonal and depersonalized nature – and external bullying; and (b) organizational governance including its theoretical perspectives, especially the societal lens, and international, national, and firm codes.

Findings

Several organizational governance measures at institutional level – both international and national in scope – and at firm level are proposed to deal with varieties of workplace bullying encompassing primary, secondary, and tertiary prevention. Accordingly, a shift in organizational effectiveness from goal-based models to process-oriented frameworks so that economic and non-economic objectives are balanced, following the stakeholder approach, is advocated. The political dynamics involved in such an initiative are alluded to.

Practical implications

Application, drawing on secondary rather than primary data, is the essential thrust of the chapter, with recommendations anchored in organizational governance, particularly its societal perspective, conceptualized to address workplace bullying in a holistic manner.

Originality/value

First, despite the clear relevance of organizational governance to workplace bullying, the prospect of interventions from this standpoint has never been previously explored. Second, the term “varieties of workplace bullying” is propounded to capture the different types of emotional abuse at work known so far.

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