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1 – 10 of over 56000K.G.P. Senani, Roshan Ajward and J.S. Kumari
This study aims to examine the determinants and consequences of integrated reporting (IR) disclosures of listed non-financial firms in an emerging economy.
Abstract
Purpose
This study aims to examine the determinants and consequences of integrated reporting (IR) disclosures of listed non-financial firms in an emerging economy.
Design/methodology/approach
This study uses data from 39 listed non-financial firms that had adopted IR disclosure framework in Sri Lanka for the period from 2011 to 2018. Firm size, growth opportunity, profitability and firm age are considered significant determinants of IR disclosure, while their consequences are measured in terms of share price, Tobin’s Q, return on assets and return on equity. The authors used the results of the correlation and panel regression analyses to draw this study’s conclusions.
Findings
This study finds that firm size and age are the significant determinants of IR disclosure, which is consistent with this study’s expectations. Considering the consequences of IR disclosure, only share price and Tobin’s Q show significant results as per the panel regression analyses.
Practical implications
The findings of this study would be useful in the decision-making processes of existing and prospective investors, regulators, policymakers and society at large. Further, the findings of this study communicate the benefits of this new reporting paradigm in shaping their disclosures in the annual corporate reporting process.
Originality/value
Although existing studies attempted to examine the determinants of IR disclosure and its consequences as isolated studies, this study provides new insights by merging these two aspects into a single study and consider several determinants and consequences as well.
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I synthesize the extant experimental literature examining auditor evaluation of others’ credibility published in six top accounting journals over the last three-and-a-half…
Abstract
I synthesize the extant experimental literature examining auditor evaluation of others’ credibility published in six top accounting journals over the last three-and-a-half decades. I adapt the original definition of credibility by Hovland, Janis, and Kelley (1953): the extent of perceiving someone as competent and trustworthy. Audit guidance requires auditors to consider credibility of management, internal auditors, and staff, yet the research literature on auditor evaluation of others’ credibility is fragmented and scarce, limiting our understanding of determinants and consequences of auditor evaluations. I develop a framework for analysis of research on auditor evaluation of others’ credibility and review extant literature by types of examined effects (determinants of credibility vs. consequences of credibility) and by examined credibility components (competence, trustworthiness, or both). Throughout the literature review I suggest areas for future research.
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This paper aims to analyze the governance-related and financial determinants and consequences of corporate social responsibility assurance (CSRA).
Abstract
Purpose
This paper aims to analyze the governance-related and financial determinants and consequences of corporate social responsibility assurance (CSRA).
Design/methodology/approach
Based on a legitimacy theoretical framework and on the business case argument, the author conducts a structured literature review and includes 66 quantitative peer-reviewed empirical (archival) studies on key CSRA proxies (CSRA adoption, choice of CSR assuror and CSRA quality).
Findings
In line with the business case for CSRA, the literature review indicates that internal corporate governance, country-related governance and specific financial determinants as reporting, firm size and industry (sensitivity) have a positive impact on CSRA adoption.
Research limitations/implications
A detailed analysis of CSRA proxies is needed in future archival research to differentiate between symbolic and substantive use of CSRA. In view of the current regulatory initiatives on CSR reporting and their decision usefulness, future research should also analyze in greater depth CSRA proxies as moderator and mediator variables.
Practical implications
With regard to the increased stakeholder demand on CSRA after the financial crisis of 2008–2009, firms should be aware of the value-added of CSRA to increase the decision usefulness of their CSR reports and firm reputation.
Originality/value
The analysis makes useful contributions to prior literature by focussing on empirical quantitative (archival) research method, structuring research on the business case for CSRA with respect to its governance and financial determinants and consequences for firms and stressing moderator analysis in archival CSRA research.
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The object of this research is the reconstruction of the existing legal response by European Union states to the phenomenon of immigration. It seeks to analyse the process of…
Abstract
Purpose
The object of this research is the reconstruction of the existing legal response by European Union states to the phenomenon of immigration. It seeks to analyse the process of conferral of protection.
Design/methodology/approach
One main dimension is selected and discussed: the case law of the national courts. The study focuses on the legal status of immigrants resulting from the intervention of these national courts.
Findings
The research shows that although the courts have conferred an increasing protection on immigrants, this has not challenged the fundamental principle of the sovereignty of the states to decide, according to their discretionary prerogatives, which immigrants are allowed to enter and stay in their territories. Notwithstanding the differences in the general constitutional and legal structures, the research also shows that the courts of the three countries considered – France, Germany and Spain – have progressively moved towards converging solutions in protecting immigrants.
Originality/value
The research contributes to a better understanding of the different legal orders analysed.
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Keryn Chalmers, David Hay and Hichem Khlif
In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An…
Abstract
In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the benefits of US-style regulation of internal control reporting is also topical. We review studies on the determinants of internal control quality and its economic consequences for stakeholders including investors, creditors, managers, auditors and financial analysts. We extend previous reviews by focusing on US studies published since 2013 as well as all non-US studies investigating IC quality including countries regulating IC disclosure as well as unregulated settings and both developed and developing economies. In doing so, we identify research questions where evidence remains mixed and new directions in which there are research opportunities.
Three main insights arise from our analysis. First, evidence on the economic consequences of internal control quality suggests that the quality of internal control can have a significant effect on decision making by users of financial information. Second, the results of research on the empirical association between ownership structure, certain board characteristics and internal control quality is generally mixed. Empirical evidence concerning the association between audit committee characteristics and internal control quality generally supports a positive and significant association. Finally, while studies in non-US jurisdictions are increasing, opportunities remain to explore the determinants and consequences of internal control in other jurisdictions. Our review provides evidence for policy makers of whether there are benefits from requiring management and auditors to report on internal control over financial reporting.
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Addresses the standardization of the measurements and the labels for concepts commonly used in the study of work organizations. As a reference handbook and research tool, seeks to…
Abstract
Addresses the standardization of the measurements and the labels for concepts commonly used in the study of work organizations. As a reference handbook and research tool, seeks to improve measurement in the study of work organizations and to facilitate the teaching of introductory courses in this subject. Focuses solely on work organizations, that is, social systems in which members work for money. Defines measurement and distinguishes four levels: nominal, ordinal, interval and ratio. Selects specific measures on the basis of quality, diversity, simplicity and availability and evaluates each measure for its validity and reliability. Employs a set of 38 concepts ‐ ranging from “absenteeism” to “turnover” as the handbook’s frame of reference. Concludes by reviewing organizational measurement over the past 30 years and recommending future measurement reseach.
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Zhongjun Tang, Xiaohong Chen and Juan Xiao
This paper seeks to develop a conceptual model that enables understanding of consumer purchase decisions in relation to the first customized products, including steps of the…
Abstract
Purpose
This paper seeks to develop a conceptual model that enables understanding of consumer purchase decisions in relation to the first customized products, including steps of the decision process, determinants, and consequences of each step.
Design/methodology/approach
The classic grounded theory approach was used.
Findings
The study found that the process consists of six steps called knowledge learning and preliminary information searching, problem recognition, budget setting, detailed information searching and solution creating, purchase involvement, and use and post‐purchase. The process is distinct from the process of traditional models of consumer decision mainly from three aspects: the process starting from “knowledge learning and information searching”, not from “problem recognition”, while “problem recognition” is the second step; information searched in the process mainly on components of products, with little on products; and the process includes a step “solution creating”, but without steps “alternative evaluation” and “choice”. The consequences of the first step consist of knowledge mastered, market information acquired, pre‐decisions, perceived value of customized PC, positive attitude towards customized PC, and self‐confidence, which are the main determinants of the following steps. Besides these determinants, others included are interest, curiosity, work with computers as tools, sources of knowledge and information on PC, and income.
Practical implications
The study provides a foundation for future quantitative research on determinants of consumers' purchasing the first customized products and provides insights into marketing: for example, target consumers of customized PC are characterized at least by having great self‐confidence in their capability to make an effective decision in purchasing customized PC, and having mastered enough PC knowledge.
Originality/value
Across a variety of domains, consumers are demanding increased customized products. While consumer decision making has become a prominent research topic in various fields of marketing and consumer science over the past decades, surprisingly little research has examined consumer purchase decisions in relation to the first customized personal computer (PC) and factors influencing such a process. The study may fill this gap.
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Charl de Villiers, Ruth Dimes and Matteo Molinari
The purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable…
Abstract
Purpose
The purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable Development Goals (UN SDGs) by universities. The framework considers the relationship between reporting on the SDGs and the three main activities of universities: research, teaching and service. As universities hold a unique position in society, understanding their experiences with SDG reporting offers insights into the promotion and integration of SDGs into reporting and practice more broadly.
Design/methodology/approach
The paper adopts a conceptual approach and draws on existing literature to develop a framework for understanding reporting on the UN SDGs by universities. The framework considers the challenges faced by universities in providing sustainability information and examines the motivations and outcomes associated with reporting. It also explores the coordination and collaboration necessary across departments within universities and discusses the risks associated with greenwashing.
Findings
The paper highlights that reporting on the UN SDGs can enhance university engagement with stakeholders, improve their reputation, and foster innovation and transdisciplinary research ideas. However, universities encounter challenges such as limited data availability, resource constraints, lack of coordination and competing priorities. The growing scepticism surrounding reporting motives has led to increased allegations of greenwashing within the sector.
Originality/value
This paper contributes to the accounting literature by presenting a comprehensive framework that explores the determinants, mechanisms and consequences of reporting on the UN SDGs by universities. The framework offers insights into how reporting on SDGs can lead to embedding the SDGs in research, teaching and service activities and can be adapted to other organisational contexts. The paper also emphasises the need for further research on the mechanisms of reporting, which play a crucial role in driving long-lasting change.
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Amy Yau, Ben Marder and Stephanie O’Donohoe
The purpose of this paper is to contribute to an understanding of the role of social media in negotiating and managing identity for transient migrants relating to the home and…
Abstract
Purpose
The purpose of this paper is to contribute to an understanding of the role of social media in negotiating and managing identity for transient migrants relating to the home and host culture during the acculturation process.
Design/methodology/approach
Focussing on international students in the UK, this paper reports on findings from a qualitative study involving interviews with 27 transient migrants about their social media use and the negotiation of their identity online.
Findings
This paper highlights the multifaceted role that social media plays in the identity negotiations of transient migrants and it offers three theoretical contributions. First, the authors show that social media serves as a medium, consequence and determinant of identity. Second, provide four strategies for identity management are provided: boundary management, access management, online content management and offline content management. Third, contextualised support is provided for a reciprocal relationship between the different identity-related roles played by social media.
Research limitations/implications
The paper highlights the complex role of social media for identity within the acculturation process for transient migrants. Identity contestation may be salient for young student migrants, especially where there is a large cultural distance between the home and host culture. Identity negotiations and struggles may not be salient with older migrants or migrants who have migrated for different reasons or where there is a small cultural distance between the home and host culture.
Practical implications
This paper offers recommendations for social media site designers for enhancing the users experience during acculturation by guiding the navigation with identity management strategies as well as to highlight the possible predicaments of not managing their identity online.
Originality/value
Based on qualitative research with transient migrants using social media during acculturation, the paper provides a theoretical model of the role and reciprocal relationship of social media for identity, serving the role as a medium, consequence and determinant. The paper incorporates four identity management strategies that migrants can use on social media.
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Sergio Román and José Luis Munuera
The main purpose of this research is to gain a clearer understanding of several key determinants and consequences of the ethical behaviour of salespeople.
Abstract
Purpose
The main purpose of this research is to gain a clearer understanding of several key determinants and consequences of the ethical behaviour of salespeople.
Design/methodology/approach
Questionnaires were administered during regularly scheduled meetings to a total of 280 financial services salespeople. The salespeople questioned were mainly specializing in selling high‐involvement financial products (e.g. mortgages, life insurance) to final consumers.
Findings
Results suggest that method of compensation and control system (CS) are important determinants of ethical behaviour. Age (AGE) also proves to be a significant antecedent of ethical behaviour. However, education (EDU) is not significantly related to ethical behaviour. Additionally, a salesperson's ethical behaviour leads to lower levels of role conflict‐intersender and higher levels of job satisfaction, but not higher performance.
Research limitations/implications
To improve generalization of the findings, future research should broaden the sample by including a variety of industries. Likewise, the use of longitudinal data could provide new insights into the antecedents and consequences of ethical behaviour of salespeople and in particular the relationship with performance. Continuing research is needed to further analyse the relationship between ethical behaviour and other relevant behaviours that may take place during the interaction with the customer (e.g. organisational citizenship behaviours and customer orientation).
Practical implications
This research is, to our knowledge, the first study that simultaneously identifies and analyses several key antecedents and consequences of the ethical behaviour of salespeople.
Originality/value
This study adds to the literature by reducing the existing gap and showing companies insights into how to foster ethical sales behaviour and the positive consequences that this behaviour has on their salespeople.
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