Families and households make up a significant proportion of the real estate market. There is, however, little information in mainstream real estate literature on the…
Families and households make up a significant proportion of the real estate market. There is, however, little information in mainstream real estate literature on the impact of family behaviour on real estate decisions. This paper clarifies some of these issues by analysing and expanding on many of the findings from the marketing literature, in particular the topic of influence between different family members in the purchase of a new home. This paper presents some important issues to be considered when examining family decision‐making. These include the roles played by different family members and their influence at different stages of the decision‐making process. It also reports on the findings of a study involving a series of in‐depth interviews with real estate agents to determine their perception of the family decision‐making process in relation to a house purchase decision. This culminates in a conceptual framework on family decision making specifically for the purchase of residential real estate, before discussing the implications of these findings to the general real estate market, including service, promotion and valuation.
This paper aims to investigate the impacts of audit engagement team’s ethical leadership, trainee auditors’ reporting intent and other selected factors on their likelihood…
This paper aims to investigate the impacts of audit engagement team’s ethical leadership, trainee auditors’ reporting intent and other selected factors on their likelihood of reporting client’s irregularities.
The present investigation is based on 150 effective questionnaire responses provided by a group of trainee auditors working for certified public accounting (CPA) firms. The questionnaire items relating to trainee auditors’ likelihood of reporting client’s irregularities are based on Crawford and Weirich’s (2011) classification of common forms of fraudulent financial reporting. The authors’ measurement of the audit engagement team leaders’ ethicality is based on the ethical leadership scale developed in Newstrom and Ruch (1975) and Kantor and Weisberg (2002). Regression models are used to testify the authors’ hypotheses on the correlations of the trainee auditors’ likelihood of reporting client’s irregularities with audit engagement team’s ethical leadership, trainee auditor’ reporting intents and other selected factors.
The major conclusion of this study is that there is a significantly positive correlation between trainee auditors’ likelihood of reporting client’s irregularities and their perception of audit engagement team leader’s ethicality. This paper also points out that trainee auditors’ higher evaluation of stable firm–client relationship reduces their likelihood of reporting client’s irregularities, whereas their concerns with future career development increase the likelihood of reporting. In addition, this paper documents the fact that male trainee auditors more easily perceive the ethicality of their team leader than females, and that trainee auditors with less academic achievements (lower GPA) tend to perceive more easily the ethicality of their team leader than those with better academic achievements (higher GPA).
Two business ethics variables constructed and used in this study, i.e. trainee auditors’ likelihood of reporting client’s irregularities and engagement team leader’s ethicality, can be applied in future research on whistleblowing in the audit profession.
Practical implications can also be drawn from the findings to enhance the ethical management at both engagement and firm levels.
This paper contributes to the audit research literature by providing evidence on the significant positive impacts of team leader’s ethicality on the entry-level audit professional’s likelihood of reporting client’s irregularities.
Over the past two decades, pro bono has become increasingly integrated into the structure of large law firms across the United States. The institutionalization of pro bono…
Over the past two decades, pro bono has become increasingly integrated into the structure of large law firms across the United States. The institutionalization of pro bono should conceivably have important consequences on firm practices, but few studies have examined this relationship directly. In this study, I examine the effect of formal pro bono programs on firm-level pro bono commitment. Through a cross-sectional analysis of large law firms, I find that a variety of pro bono policies – such as the presence of a coordinator and having a formal written policy – positively affects how much time a firm commits to pro bono work. In addition, I find that the content of a firm's pro bono policy can also affect pro bono commitment. This effect remains after controlling for organizational slack (economic performance and firm size) and firm diversity. These findings have implications for issues of access to justice and organizational theory.
This report on the Fifth Annual Conference of the Association of Strategic Planning (ASP), “Strategy in action: lessons from practice,” was held in Long Beach, California…
This report on the Fifth Annual Conference of the Association of Strategic Planning (ASP), “Strategy in action: lessons from practice,” was held in Long Beach, California. This report covers the two keynote speakers plus highlights from a selection of the presentations (for more information see the ASP website: www.strategyplus.org). Purpose – The article summarizes the highlights of the Association for Strategic Planning's 2006 Annual Conference held on February 28, 2006 in Long Beach, California, one of the premier strategic‐planning conferences in the US. Design/methodology/approach – This is reportage on the annual ASP conference. Findings – The remarks of the two keynote speakers are summarized: W. Chan Kim's on “blue ocean strategy” that makes the competition irrelevant, and Milind Lele's remarks on situational monopolies that also, for a time, gets rid of competition. Both authors' remarks were based on recently published best selling books. In addition, of 40 other presentations offered in concurrent sessions, the article highlights a select few, enough to give a flavor of the conference theme of “Strategy in action – lessons from practice”. Practical implications – The actual conference (and this report) was targeted both to practitioners and strategic consultants eager to learn about the latest methods and pitfalls in doing strategic planning. Originality/value – Both audiences will benefit from reading this article principally by learning about the experiences, experiments, and successes of other companies' and consultants' efforts in actually doing strategic planning.
The following is an annotated list of materials dealing with information literacy including instruction in the use of information resources, research, and computer skills…
The following is an annotated list of materials dealing with information literacy including instruction in the use of information resources, research, and computer skills related to retrieving, using, and evaluating information. This review, the twenty‐second to be published in Reference Services Review, includes items in English published in 1995. After 21 years, the title of this review of the literature has been changed from “Library Orientation and Instruction” to “Library Instruction and Information Literacy,” to indicate the growing trend of moving to information skills instruction.
This column has always intended to provide in‐depth, comparative reviews of abstracting services, indexes, serial bibliographies, yearbooks, directories, almanacs and other serial tools which would normally be housed in reference departments. For the purposes of this column, reference serials are materials which must meet two rather flexible requirements: they must be useful as reference sources and they must be issued as serials or be titles which are superseded periodically by new editions.
In this chapter we reinvigorate socialization as a theoretical framework for studying gender and sexuality, and we do so by focusing attention on the sexual socialization…
In this chapter we reinvigorate socialization as a theoretical framework for studying gender and sexuality, and we do so by focusing attention on the sexual socialization of young children. We provide an overview of the literature on the sexual socialization of young children. We discuss why researchers should be interested in childhood sexuality, and the role of parents, peers and schools, and the media in sexual socialization. We also address three overarching issues: methodology, the hegemony of heterosexuality, and child sexual abuse. Throughout, we suggest and organize some of the empirical questions that form a research agenda for those interested in this topic.
This paper seeks to investigate how cross‐generational biases affect tacit knowledge transfer and resulting knowledge flows in edge organizations.
The paper applied hypothesis testing χ2s, as well as ethnographic analysis.
Cross‐generational biases affect tacit knowledge transfer and resulting knowledge flows in edge‐like organizations. Other factors, such as trust, loyalty, work ethics, and family values, also affect knowledge flows.
Sample size should be increased for future work, as well as applying the results in a defense/military environment.
The results of the paper should influence succession planning, human capital strategy, and knowledge management efforts in edge‐like organizations.
The work is quite novel as it integrates inter‐generational differences, tacit knowledge transfer, and knowledge flows in edge organizations.