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1 – 10 of 101Nathanaël Betti, Steven DeSimone, Joy Gray and Ingrid Poncin
This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality.
Abstract
Purpose
This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality.
Design/methodology/approach
The authors conduct a 2 × 2 between-subjects experiment among upper and middle managers where the use of data analytics and the performance of consulting activities by internal auditors are manipulated.
Findings
Results highlight the importance of internal auditor use of data analytics and performance of consulting activities to improve perceived IA quality. First, managers perceive internal auditors as more competent when the auditors use data analytics. Second, managers perceive internal auditors’ recommendations as more relevant when the auditors perform consulting activities. Finally, managers perceive an improvement in the quality of relationships with internal auditors when auditors perform consulting activities, which is strengthened when internal auditors combine the use of data analytics and the performance of consulting activities.
Research limitations/implications
From a theoretical perspective, this research builds on the IA quality framework by considering digitalization as a contextual factor. This research focused on the perceptions of one major stakeholder of the IA function: senior management. Future research should investigate the perceptions of other stakeholders and other contextual factors.
Practical implications
This research suggests that internal auditors should prioritize the development of the consulting role in their function and develop their digital expertise, especially expertise in data analytics, to improve perceived IA quality.
Originality/value
This research tests the impacts of the use of data analytics and the performance of consulting activities on perceived IA quality holistically, by testing Trotman and Duncan’s (2018) framework using an experiment.
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Mark Brosnan, Keith Duncan, Tim Hasso and Janice Hollindale
It has been two decades since the first academic paper shone a spotlight on non-GAAP earnings. The past 20 years of research investigates concerns over the misuse of these…
Abstract
Purpose
It has been two decades since the first academic paper shone a spotlight on non-GAAP earnings. The past 20 years of research investigates concerns over the misuse of these disclosures and resulted in some significant changes to accounting and reporting standards across the globe. This paper aims to document the history of non-GAAP reporting and outline the emerging themes of the now matured practice of non-GAAP reporting.
Design/methodology/approach
This systematic literature review searches two popular databases to identify the academic publications relating to non-GAAP reporting between 2002 and 2022. The paper uses bibliographic mapping to present the key statistics of the non-GAAP reporting field of research.
Findings
The non-GAAP reporting environment started out as the “wild West’ but, through regulation and public awareness, emerged as an important supplement to the traditional outputs of financial reporting. Current consensus is recent non-GAAP earnings are informative to users but there is lack of research into qualitative non-GAAP disclosures and the vast body of archival research needs triangulating with more experimental studies.
Originality/value
This paper contributes to the literature by documenting the past 20 years of non-GAAP reporting and identifying the important existing and emerging research areas concerning non-GAAP earnings disclosures.
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Elena Botezat, Ioan Fotea, Daniela Crisan and Silvia Fotea
Generation Z has already begun to impact our world, particularly through their social change behaviors, personal characteristics, volunteering, and entrepreneurial endeavors. In…
Abstract
Generation Z has already begun to impact our world, particularly through their social change behaviors, personal characteristics, volunteering, and entrepreneurial endeavors. In particular, Gen Zers around the world like to stay informed of societal issues, share information with others about those issues, and engage in personal behaviors and/or lifestyle changes to address those issues.
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Laura Gutierrez-Bucheli, Jian Tsen Goh, Ali Rashidi, Duncan Maxwell, Ross Digby, Yihai Fang, Henry Pook and Mehrdad Arashpour
In the realm of construction education, the investigation of immersive learning and extended reality (XR) technologies has experienced a surge in recent times. Nevertheless, there…
Abstract
Purpose
In the realm of construction education, the investigation of immersive learning and extended reality (XR) technologies has experienced a surge in recent times. Nevertheless, there remains a notable lack of comprehension surrounding the most efficient ways to integrate these technologies into tailored teaching approaches for vocational construction training. This research study aims to pinpoint the key factors that construction vocational education and training (VET) providers must consider when introducing XR technologies into their training schemes.
Design/methodology/approach
This study conducted an in-depth literature review to develop an initial framework to summarise training, technology and institutional factors influencing the educational-technology integration of XR technologies in VET. In addition, this study utilised a Delphi technique, including semi-structured group discussions and two rounds of online follow-up questionnaires, to capture VET experts’ judgements on the importance of decision-making criteria.
Findings
This study has identified the critical factors to be considered in the VET sector when adopting XR technologies. Findings revealed institutional factors were the most important criteria for participants, followed by training and technology factors.
Research limitations/implications
The current decision-making process focuses on selecting XR technologies rather than evaluating their performance after implementation. Therefore, more research is needed to monitor the implementation of this technology in curricula from a senior management perspective. This will help to understand the cost and value factors related to the value proposition of XR technologies in courses.
Practical implications
To ensure the success and long-term viability of the technology-curriculum interface, it is important to consider factors such as the availability of technical and educational support, data security and cost-effectiveness. It is also crucial to focus on ease of use and content development that emphasises instruction to create engaging content for learners.
Originality/value
The potential impact of this study is underpinned by two facts: (1) it constitutes the first effort made in the field to comprehensively elicit VET expert judgements in relation to XR technologies, and (2) it offers decision-making criteria that are at play in seeking to take advantage of high-cost technologies that are rapidly evolving. While there is no simple checklist for XR implementation, this study takes a step further to identify significant factors influencing XR integration in vocational construction training.
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Elizabeth Yeager Washington and Travis Logan Seay
The authors describe an original unit plan that draws from local and national concerns for truthful history education about the history of racial violence in the United States…
Abstract
Purpose
The authors describe an original unit plan that draws from local and national concerns for truthful history education about the history of racial violence in the United States. The unit plan contextualizes one impetus for truth and reconciliation in a community with a history of anti-Black violence.
Design/methodology/approach
The participants partnered with the Equal Justice Initiative to pilot the unit in their district’s new African American History course. The unit drew on historical research and cultural memory to situate local history within a broader context of racism and violence.
Findings
The teachers identified eight goals for the unit so that students could understand racialized violence, acknowledge racism as the lived experience of many of their students, and participate in a collaborative learning environment with productive discussions. Speaking from their own experiences with racism, and creating opportunities for students to do the same, the teachers aided the community in voicing long-silenced memories.
Research limitations/implications
Besides bridging some of the gaps between local, regional, and national histories, more research is needed to further examine historical trauma and its implications for both the past and present, in order to amplify and humanize experiences of racism. Additional research is a critical step in developing more thoughtful, empathic and holistic discussions of history and racism at the local level.
Practical implications
In the wake of the recent past, the authors have learned that teaching about the history of racial violence can be enhanced and empowered by reference to relevant current events. The resurgence of racially charged language and violence over the past few years makes this goal more urgent than ever. This unit gives practical guidance to teachers who face this challenge.
Social implications
The sociopolitical reality of historical trauma and racism must be confronted, and proximity to key events is important in conveying the urgency of racial violence and the need for history education that addresses it. Teachers are making difficult decisions about their options for teaching about race, and they are understandably concerned about any perceived missteps. Nonetheless, inclusive, truthful history education is an appropriate and essential response to narratives of exclusion and silence as the authors help students to develop deliberative skills concerning difficult topics such as racial violence. Teachers and students, together, can do the crucial work of remembering.
Originality/value
The stripping away of narrative agency, identity and history can cover up stories about the stripping away of life and dignity. In the unit plan, the authors recognize truth and reconciliation—especially in the education of people who have relatively little exposure to topics of race and racism—as elemental to a restorative stance against racism.
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Ashten Duncan, Kevin Lehnert and Hollie Blagg
Small business capabilities and customer interactions are particularly susceptible to market disruptions. Small businesses must pivot quickly to build or grow their capabilities…
Abstract
Purpose
Small business capabilities and customer interactions are particularly susceptible to market disruptions. Small businesses must pivot quickly to build or grow their capabilities and manage diverse strategies to deal with crises. This ability to quickly adapt and formulate strategies is necessary to help small businesses maintain sales and continue to engage with their clients, especially in light of disruption and crises. This work uses design thinking strategies to provide insight into how businesses can navigate such disruptions.
Design/methodology/approach
This research investigates how design thinking can help small businesses address crises. The focus is on leveraging design thinking strategies such as empathizing, defining, ideating, prototyping and testing (EDIPT), divergence/convergence and customer journey mapping design thinking tools.
Findings
The authors provide propositions and strategies to help firms adapt their strategies to the demands of clients during crises.
Originality/value
This piece provides an accessible introduction to three design thinking strategies (general EDIPT model, convergence/divergence and consumer journey mapping). The authors present this in the context of disruption, especially the recent pandemic, specifically focusing on small businesses.
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The purpose of this paper is to consolidate and evaluate the available research on animal abuse recidivism.
Abstract
Purpose
The purpose of this paper is to consolidate and evaluate the available research on animal abuse recidivism.
Design/methodology/approach
A narrative review of the animal abuse literature was conducted. Articles were included if they provided data/estimates of the rates of recidivism, findings regarding the static, dynamic and/or protective factors associated with animal abuse recidivism and available risk assessment tools, specifically for use with individuals who have a history of animal abuse.
Findings
The literature review highlighted high rates of reoffending amongst those who have harmed animals. Many risk and protective factors associated with animal abuse were common to the wider offending behaviour literature (e.g. antisocial attitudes, relationship issues), but more robust research is needed to highlight any distinct characteristics. Lastly, the review reports two risk assessment tools designed specifically for this offending group.
Practical implications
Clinicians and criminal justice personnel base their sentencing, detention and treatment decisions, at least in part, on the recidivism literature. This review provides a consolidation of the evidence base as an aide memoire for practitioners.
Originality/value
History of animal abuse is a risk factor for future animal harm specifically, and interpersonal violence more broadly. To the best of the authors’ knowledge, this is the first literature review that presents the key research evidence on risk/protective factors and relevant risk assessment tools that can inform intervention planning to reduce risk of reoffending towards animals and humans alike when practitioners encounter clients who have a history of harming animals.
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Reyes L. Quezada, Mario Echeverria, Zulema Reynoso and Gabriel Nuñez-Soria
In this chapter, we present critical race theory (CRT) with a focus on Latino critical theory (LatCrit) and its impact on Latinx educators, Latinx youth, and Latinx communities…
Abstract
In this chapter, we present critical race theory (CRT) with a focus on Latino critical theory (LatCrit) and its impact on Latinx educators, Latinx youth, and Latinx communities. We focus on identity inclusion and Latinidad as a way to increase critical consciousness of educators and Latinx youth, language rights, and feminist pedagogies of resistance. LatCrit frameworks are used as transformational resistance and afford a productive platform for developing critical understandings of the educational experiences of Latinx youth. We discuss relationships and community through the alignment of LatCrit and critical pedagogy and the application of critical theory and community-responsive pedagogy in increasing equitable outcomes in educational settings that support Latinx youth and families. We provide recommendations to address the challenges Latinx youth face and how Latinx educators can continue to support youth through a LatCrit framework, and a summary of possible solutions to consider. We close with some reflection and dialogue questions.
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Hannah Grannemann, Jennifer Reis, Maggie Murphy and Marie Segares
Shortages of personal protective equipment (PPE) across the United States at the start of the COVID-19 pandemic created entrepreneurial opportunities for sewists and makers. In…
Abstract
Shortages of personal protective equipment (PPE) across the United States at the start of the COVID-19 pandemic created entrepreneurial opportunities for sewists and makers. In the United States in March and April 2020, masks were not readily available to the general public from existing retailers and PPE for medical use was being rationed for healthcare workers. Sewists and crafters, professionals and amateurs alike, began making and selling and/or donating masks. For individuals with sewing skills and time, sewing and selling masks became a lifeline financially, personally, and socially. To understand the experiences of people who made and distributed handmade masks during the early months of the pandemic in the United States, an interdisciplinary team developed an online cross-sectional survey instrument using a qualitative-dominated approach with both open and closed questions. This chapter explores themes identified from a sample of 94 participants, predominantly female-identifying, who created an enterprise or added a product line to an existing business. The sample includes individuals who did not identify as a ‘creative entrepreneur’ prior to the pandemic but did identify as an entrepreneur after starting a mask-making venture. Informed by entrepreneurship literature, the authors observed that these nascent entrepreneurs articulated recognisable motivations for social entrepreneurship, showed signs of pre-existing entrepreneurial mindsets, and employed business models and marketing tactics of entrepreneurs, largely without any business training. Implications for the study include increased recognition of latent entrepreneurial readiness, interest of women in social entrepreneurship, and higher levels of business knowledge among women than previously recognised.
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Dereck Barr-Pulliam, Marc Eulerich and Nicole Ratzinger-Sakel
This study aims to examine the extent to which external auditors (EAs) use the work of the internal audit function (IAF) based on the purpose of its primary activities. The…
Abstract
Purpose
This study aims to examine the extent to which external auditors (EAs) use the work of the internal audit function (IAF) based on the purpose of its primary activities. The authors rely on attribution theory, which suggests that individuals search for meaning when an event occurs. In this setting, the authors explore how the overall (assurance vs advisory) or specific (e.g. risk management and evaluating internal controls) focus of IAF activities influences perceived EA reliance on the IAF’s work.
Design/methodology/approach
The authors first explore the research question with data extracted from a broad, longitudinal survey conducted triennially by the national chapters of the Institute of Internal Auditors in Austria, Germany and Switzerland. The data includes responses from 2014, 2017 and 2020 administrations of the survey. The authors conduct a parallel survey with practicing EAs attending two training sessions of a European office of a global network firm. Hypotheses were tested using ordered logistic regression.
Findings
Among the chief audit executive (CAE) participants, the authors observe that a balanced or primarily assurance-related purpose of the IAF, relative to a primarily advisory-related purpose, is associated with higher perceived EA reliance. The authors observe similar perceptions of the extent of reliance among the EA participants.
Originality/value
With a unique data set of practicing internal auditors from three countries, coupled with a sample of EAs, to the best of the authors’ knowledge, this study is the first to examine differences in EA reliance across the IAF’s primary roles. The study relies on data from three European countries, which differs from prior EA reliance literature with a largely North American focus. Further, comparison between perceptions of EAs and CAEs is a novel approach and this paper’s findings suggest that perceptions of CAEs could be a reliable proxy for EA-intended behavior.
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