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1 – 10 of 96Giuseppe Grossi, David C. Hay, Chamara Kuruppu and Daniel Neely
This paper aims at reflecting on the changing boundaries of public sector auditing. In particular the paper focusses on the opportunities and challenges for performance auditing…
Abstract
Purpose
This paper aims at reflecting on the changing boundaries of public sector auditing. In particular the paper focusses on the opportunities and challenges for performance auditing, for sustainable development auditing and digitalised public sector auditing.
Design/methodology/approach
Building from the papers in this special issue, the authors draw on the literature on current development of public sector auditing (such as public sector auditing performance auditing, sustainable development auditing and digitalised public sector auditing) and propose a future research agenda.
Findings
The “changing boundaries” of public sector auditing may influence the difficulty for public sector organisations to manage the uncertainties and risks not only associated to corruption but also the public governance development (collaborative, digital and emergency governance). The authors speculate on the role that the “changing boundaries” of public sector auditing can play.
Originality/value
The paper contributes by setting new research avenues for future studies on public sector auditing in a post-new public management context.
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David Lau, Koji Ota and Norman Wong
The purpose of this study is to investigate whether audit quality is associated with the speed with which managers revise earnings forecasts to arrive at the actual earnings…
Abstract
Purpose
The purpose of this study is to investigate whether audit quality is associated with the speed with which managers revise earnings forecasts to arrive at the actual earnings through the lens of the auditor selection theory. This study examines this relationship in a unique institutional setting, Japan, where nearly all managers disclose earnings forecasts.
Design/methodology/approach
The authors pioneer an empirical proxy to capture the speed of management forecast revisions based on well-established principles from the finance and disclosure literatures. This proxy is tested alongside other disclosure proxies (namely, accuracy, frequency and timeliness) to assess the influence of audit quality on managerial forecasting behavior.
Findings
This empirical analysis shows that forecast revision speed is higher for firms that select higher-quality auditors. While firms that select higher-quality auditors revise forecasts in a more timely fashion, these firms revise less frequently. Moreover, the authors find that the influence of audit quality on forecast revisions is asymmetric. Specifically, the analysis of downward forecast revisions shows that higher-quality auditors are associated with firms that disclose bad news via forecasts revisions faster, more frequently and in a more timely fashion. However, the analysis of upward forecast revisions shows that higher-quality auditors have no effect on the speed with which firms disclose good news via forecast revisions, even though they are associated with less frequent but more timely forecast revisions. These findings have important implications for prior studies that consistently document an asymmetric response of the stock market to good news and bad news.
Originality/value
The authors provide evidence on the relationship between audit quality and management earnings forecasts using a novel and intuitive measure that captures forecast revision speed. This measure speaks to the growing interest in understanding the notion of speed and timing of voluntary disclosures. This study provides a more robust and comprehensive measure of the speed with which managers revise their earnings forecasts to arrive at the actual earnings. Furthermore, this study is among the first to document an asymmetric effect of audit quality on the type of news disclosed in forecast revisions.
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S. Pragati, R. Shanthi Priya, Prashanthini Rajagopal and C. Pradeepa
The coronavirus disease 2019 (COVID-19) pandemic has been reported to have a major impact on the mental health of an individual. Healing the mental stress, anxiety, depression and…
Abstract
Purpose
The coronavirus disease 2019 (COVID-19) pandemic has been reported to have a major impact on the mental health of an individual. Healing the mental stress, anxiety, depression and insomnia of an individual's immediate surroundings play a major role. Therefore, this study reviews how the built environment impacts the healing of an individual's state of mind.
Design/methodology/approach
Various works of literature on healing environments were analysed to create frameworks that can facilitate psychological healing through architectural elements. Articles were selected from various journals like SAGE, PubMed, Journal of Applied and Computational Mechanics (JACM), Routledge Taylor and Francis, Journal of Contemporary Urban Affairs (JCUA), ScienceDirect, and Emerald databases, news articles, official web pages, and magazines that have been referred.
Findings
Indicators (spatial, sensory comfort, safety, security, privacy and social comfort) are linked to sub-indicators (access, distractions and views) and design characteristics (indoor climate, interior view, outside view, privacy, communication, noise, daylighting, temperature) which help in better connection of the built environment with individual's mental health. From the above indicators, sub-indicators and design characteristics, the authors have come to a conclusion that a view to the outside with better social interaction has an in-depth effect on an individual's mental health.
Research limitations/implications
This study predominantly talks about healing in hospitals but quarantining of COVID-19 patients happens in residences too. So, it is important to find the healing characteristics in residences and in which typology the recovery process is high.
Originality/value
This paper has been written completely by the author and the co-authors and has not been copied from any other sources.
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Cara Greta Kolb, Maja Lehmann, Johannes Kriegler, Jana-Lorena Lindemann, Andreas Bachmann and Michael Friedrich Zaeh
This paper aims to present a requirements analysis for the processing of water-based electrode dispersions in inkjet printing.
Abstract
Purpose
This paper aims to present a requirements analysis for the processing of water-based electrode dispersions in inkjet printing.
Design/methodology/approach
A detailed examination of the components and the associated properties of the electrode dispersions has been carried out. The requirements of the printing process and the resulting performance characteristics of the electrode dispersions were analyzed in a top–down approach. The product and process side were compared, and the target specifications of the dispersion components were derived.
Findings
Target ranges have been identified for the main component properties, balancing the partly conflicting goals between the product and the process requirements.
Practical implications
The findings are expected to assist with the formulation of electrode dispersions as printing inks.
Originality/value
Little knowledge is available regarding the particular requirements arising from the systematic qualification of aqueous electrode dispersions for inkjet printing. This paper addresses these requirements, covering both product and process specifications.
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Alexandre Borba Salvador, Mariana Bassi-Suter and Nicola Forsdike
This study aims to understand how marketing faculty become reference-educators of business executives by exploring the factors that contribute to their teaching performance.
Abstract
Purpose
This study aims to understand how marketing faculty become reference-educators of business executives by exploring the factors that contribute to their teaching performance.
Design/methodology/approach
Exploratory qualitative research, using in-depth interviews in which the object of the study was the marketing educator, based on three Brazilian business schools.
Findings
The teaching performance depends on the teaching practice, which is influenced by technical knowledge, pedagogical factors and personal features. The development of a practitioner-educator is a complex process that arises from both formal and informal learning.
Research limitations/implications
Deepens the understanding of marketing educators’ individual factors, proposing a model to expand the knowledge of the factors shaping a reference-educator.
Practical implications
Raises awareness among managers of Higher Education institutions of the relevance of the development of its educators considering not only pedagogical skills but also marketing and social skills.
Social implications
Improvements in education generate a positive contribution to society. Better marketing educators may result in better professionals, which could, ultimately, generate more benefits both for corporations and for society.
Originality/value
Existing literature has neglected the understanding of how marketing educators’ individual factors may impact on good teaching to create a well-rounded practitioner-educator. This study seeks to address that gap by exploring how marketing faculty, especially practitioners of marketing, become reference-educators, that is, educators identified as exemplars of good practice by their students and peers.
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