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Book part
Publication date: 3 April 2024

Christopher McMahon and Peter Templeton

Bringing together our analysis from the previous chapters allows us to lay out the various contradictions and issues surrounding ownership models that have arisen for fans of…

Abstract

Bringing together our analysis from the previous chapters allows us to lay out the various contradictions and issues surrounding ownership models that have arisen for fans of football clubs. Exactly when are most English football clubs supposed to have conformed to the normative model? Our analysis reveals that the context in which football clubs operate is that of global business and has developed in line with the practices of other businesses that exist outside the sporting arena. There is always going to be an uneasy tension between a fan ideal and something that has to operate within global contexts. However, in the modern game ideal and practice find themselves not merely in tension, but often completely in opposition to one another. Football finds itself in a position where something has to give, be it ownership models or the affective ties of the fans themselves. Fans can either continue to wrestle with the contradictions that arise from what they think their club is or fandom itself changes to embrace the context of the ownership. Given the moral injunction that is almost invariably built into the idealised image that fans have of their club, there is one question that we must always ask in the contemporary climate: How far is too far before all of this means nothing?

Details

Contradictions in Fan Culture and Club Ownership in Contemporary English Football: The Game's Gone
Type: Book
ISBN: 978-1-83549-024-2

Keywords

Article
Publication date: 23 February 2022

Martin Dietze and Marion Kahrens

This paper aims to close the gap between the generic concept of knowledge activities (KAs) and implementing them in the context of software engineering organisations concentrating…

Abstract

Purpose

This paper aims to close the gap between the generic concept of knowledge activities (KAs) and implementing them in the context of software engineering organisations concentrating on the non-technical aspects, such as team organisation and practices.

Design/methodology/approach

This qualitative research used a questionnaire with practitioners such as software developers and team leads who were asked to provide feedback on a set of team practices and measures typically used in software engineering projects and assess their relation to the activities of acquiring, codifying, storing, maintaining, transferring and creating knowledge. The obtained results were analysed using frequency analysis and further descriptive statistics yielding a matrix linking the investigated team practices and measures to KAs.

Findings

Team practices and measures commonly applied in software engineering can be facilitated to trigger particular KAs. While most of these team practices and measures originate from agile methods, they are not restricted to these. A purposeful composition can help in assembling a balanced set of KAs aimed at fostering given knowledge goals in software engineering organisations.

Practical implications

By bridging the communication and terminology gap between knowledge management research and software engineering practitioners, this work lays the foundation for assessing software teams’ knowledge profiles more easily and creating prerequisites for implementing knowledge management by facilitating common practices and measures often already part of their daily work. Hence, overhead can be avoided when implementing knowledge management.

Originality/value

To the best of the authors’ knowledge, this is the first study investigating application and relevance of KAs in the software industry by linking them to practices and measures well-accepted in software engineering, thus providing the necessary vocabulary for the implementation of knowledge management in software development teams.

Details

VINE Journal of Information and Knowledge Management Systems, vol. 54 no. 2
Type: Research Article
ISSN: 2059-5891

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Article
Publication date: 12 February 2024

Trevor England

This study aims to examine whether and how the experience of specialized external governance mechanisms mandated by the Employee Retirement Income Security Act of 1974 – the…

Abstract

Purpose

This study aims to examine whether and how the experience of specialized external governance mechanisms mandated by the Employee Retirement Income Security Act of 1974 – the actuary and auditor – affect pension plan funding.

Design/methodology/approach

This study uses data from annual pension plan regulatory reports (Form 5500), Form 10-K filings, Form DEF 14A filings (company proxy statements) and publicly available data sources. The hand-collected data include information related to the pension plan’s actuary and auditor and various pension plan data disclosed in the company’s financial statement footnotes.

Findings

The author finds that more experienced actuaries and auditors are associated with better funded pension plans, especially when the company has higher financial risk or lower board independence. Additional analyses indicate that companies with more experienced actuaries and pension plan auditors are more likely to make higher annual pension plan contributions and hold fewer Level 3 fair value assets.

Originality/value

The dearth of pension plan governance research generally focuses on whether and how internal governance mechanisms affect pension plan funding. To the best of the author’s knowledge, this is the first empirical study of the relationship between external pension plan governance mechanisms and pension plan funding.

Details

Managerial Auditing Journal, vol. 39 no. 3
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 4 April 2024

Chih-Chen Hsu, Kai-Chieh Chia and Yu-Chieh Chang

This study investigates the efficiency of value relevance and faithful representation when stock market price derivates from its firm value to the investigated IT companies listed…

Abstract

This study investigates the efficiency of value relevance and faithful representation when stock market price derivates from its firm value to the investigated IT companies listed in FTSE Taiwan 50. The empirical investigation reveals one financial indicators: Return on equity (ROE) has explanatory ability among seven financial indicators, earnings per share (EPS), book value (BV), dividend yield (Div.), price–earnings ratio (P/E), ROE, return on assets (ROA), and return on operating asset (ROOA) to both sampled companies, United Microelectronics Corporation, UMC, (2303) and Taiwan Semiconductor Manufacturing Company Limited, TSMC, (2330). Furthermore, the empirical results indicate that the higher order moments, skewness and kurtosis, of price deviation do not provide a reliable prediction or explanatory power for stock price trends.

Content available
Article
Publication date: 14 August 2023

Christiana Osei Bonsu, Chelsea Liu and Alfred Yawson

The role of chief executive officer (CEO) personal characteristics in shaping corporate policies has attracted increasing academic attention in the past two decades. In this…

Abstract

Purpose

The role of chief executive officer (CEO) personal characteristics in shaping corporate policies has attracted increasing academic attention in the past two decades. In this review, the authors synthesize extant research on CEO attributes by reviewing 232 articles published in 29 journals from the accounting, finance and management literature. This review provides an overview of existing findings, highlights current trends and interdisciplinary differences in research approaches and identifies potential avenues for future research.

Design/methodology/approach

To review the literature on CEO attributes, the authors manually collected peer-reviewed articles in accounting, finance and management journals from 2000 to 2021. The authors conducted in-depth analysis of each paper and manually recorded the theories, data sources, country of study, study period, measures of CEO attributes and dependent variables. This procedure helped the authors group the selected articles into themes and sub-themes. The authors compared the findings in various disciplines and provided direction for future research.

Findings

The authors highlight the role of CEO personal attributes in influencing corporate decision-making and firm outcomes. The authors categorize studies of CEO traits into three main research themes: (1) demographic attributes and experience (including age, gender, culture, experience, education); (2) CEO interactions with others (social and political networks) and (3) underlying attributes (including personality, values and ideology). The evidence shows that CEO characteristics significantly affect a wide range of specific corporate policies that serve as mechanisms through which individual CEOs determine firm success and performance.

Practical implications

CEO selection is one of the most crucial decisions made by corporations. The study findings provide valuable insights to corporate executives, boards, investors and practitioners into how CEOs’ personal characteristics can impact future firm decisions and outcomes that can, in turn, inform the high-stake process of CEO recruitment and selection. The study findings have significant practical implications for corporations, such as contributing to executive training programs, to assist executives and directors attain a greater level of self-awareness.

Originality/value

Building on the theoretical foundation of upper echelons theory, the authors offer an integrated theoretical framework to consolidate existing empirical research on the impacts of CEO personal attributes on firm outcomes across accounting and finance (A&F) and management literature. The study findings provide a roadmap for scholars to bridge the interdisciplinary divide between A&F and management research. The authors advocate a more holistic and multifaceted approach to examining CEOs, each of whom embodies a myriad of personal characteristics that comprise their unique identity. The study findings encourage future researchers to expand the investigation of the boundary conditions that magnify or moderate the impacts of CEO idiosyncrasies.

Article
Publication date: 3 November 2023

Kriengkrai Boonlert-u-thai, Pattanaporn Chatjuthamard, Suwongrat Papangkorn and Pornsit Jiraporn

Exploiting a unique measure of hostile takeover exposure principally based on the staggered adoption of state legislations, the authors investigate how external audit quality is…

Abstract

Purpose

Exploiting a unique measure of hostile takeover exposure principally based on the staggered adoption of state legislations, the authors investigate how external audit quality is influenced by the discipline of the takeover market. External auditors and the takeover market both function as important instruments of external corporate governance.

Design/methodology/approach

The authors execute a standard regression analysis and run a variety of robustness checks to minimize endogeneity, namely, propensity score matching (PSM), entropy balancing, an instrumental-variable analysis, Generalized method of moment (GMM) dynamic panel data analysis and Lewbel's (2012) heteroscedastic identification.

Findings

The authors’ immense sample spans half a century, encompassing nearly 180,000 observations and 17 takeover-related state legislations, one of the largest samples in the literature in this area. The authors’ results suggest that firms with more takeover exposure are significantly less likely to use Big N auditors. Therefore, a more active takeover market results in poorer external audit quality, corroborating the substitution hypothesis. The discipline of the takeover market substitutes for the necessity for a high-quality external auditor. Specifically, a rise in takeover susceptibility by one standard deviation lowers the probability of using a Big N auditor by 4.29%.

Originality/value

The authors’ study is the first to examine the effect of the takeover over market on audit quality using a novel measure of hostile takeover susceptibility mainly based on the staggered implementation of state legislation. Because the enactment of state legislation is beyond the control of any firm individually, it is plausibly exogenous. The authors’ results therefore probably reflect a causal influence rather than merely a correlation.

Details

Managerial Finance, vol. 50 no. 4
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 15 March 2024

Muni Kelly and Muni Kelly

The purpose of this study is to examine whether the gender of an audit engagement partner (EP) is associated with the quality of the EP’s audit output.

Abstract

Purpose

The purpose of this study is to examine whether the gender of an audit engagement partner (EP) is associated with the quality of the EP’s audit output.

Design/methodology/approach

This paper defines a low-quality EP as an EP who leads the audit of at least one client firm that subsequently restates its financial statements, while a high-quality EP is an EP that is not associated with any restatement. Using a sample of 6,082 observations from 2016 to 2020, the study estimates a logistic regression of EP quality on EP gender and control variables.

Findings

The results show that female EPs are more likely to be high-quality EPs. With an odds ratio of 1.25, the results imply that female EPs are 1.25 times more likely to be associated with higher-quality audits compared to male EPs.

Research limitations/implications

The results of this study imply that female EPs are more likely to perform high-quality audits, and it supports the assertion that EP gender plays a significant role in determining EP quality. Further studies may apply gender theory to investigate the behavior of female EPs.

Practical implications

The results show that female EPs are more likely to be high-quality EPs. With an odds ratio of 1.25, the results imply that female EPs are 1.25 times more likely to be associated with higher-quality audits compared to male EPs.

Originality/value

The results of this study should be of interest to stakeholders such as audit committees, regulators, investors and creditors, as they provide an indicator for assessing the quality of audits. Moreover, considering the EP’s important role in an audit, the current study extends the existing literature by providing evidence of a relationship between EP gender and EP quality.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 29 February 2024

Khurram Shahzad, Shakeel Ahmad Khan and Abid Iqbal

The objectives of the study were to identify the effects of blockchain technology (BT) on the university librarians, the impact of BT on the university library services and to…

Abstract

Purpose

The objectives of the study were to identify the effects of blockchain technology (BT) on the university librarians, the impact of BT on the university library services and to reveal the challenges to adopt BT in the university libraries.

Design/methodology/approach

A systematic literature review was applied to address the objectives of the study. Around 25 studies published in peer-reviewed journals were selected to conduct the study.

Findings

The findings of the study revealed that blockchain technology (BT) has positive effects on the university librarians as it assists them in digital resources management, provision of integrated library services, effective records management and continued professional development. The study also displayed that BT has a positive impact on the university libraries through effective information management, user privacy, collaboration, technological innovation and access control. Results also revealed that technical issues, financial constraints, security problems, skill issues and sociocultural issues created challenges to adopt BT in the university libraries.

Originality/value

The study has offered theoretical implications for future investigators through the provision of innovative literature on the prospectus and challenges associated with blockchain in the context of librarianship. The study has also provided practical implications for management bodies by offering recommendations for the successful adoption of blockchain in the university libraries. Additionally, a framework has been developed to adopt BT successfully in the university libraries for the delivery of smart library services to library patrons.

Article
Publication date: 25 December 2023

Jeffrey A. Stone, Kimberly J. Flanders, Pedro Robles and Salih Hakan Can

This study aims to investigate how a sample of US municipalities use social media for strategic communication, focusing on efforts to effectively measure and evaluate that…

Abstract

Purpose

This study aims to investigate how a sample of US municipalities use social media for strategic communication, focusing on efforts to effectively measure and evaluate that communication. Research questions focus on measurement and evaluation practices, as well as the motivations and impacts associated with these practices.

Design/methodology/approach

This research uses a qualitative approach. Interviews were conducted with 12 municipal government personnel responsible for social media communication. The self-selected participants represent 10 states and all US Census regions. Data was content analyzed and categorized according to four research questions, with emergent themes described.

Findings

The results show a diverse set of approaches and motivations, with surface-level measurement and evaluation methods. Initial efforts at more ad hoc use of social media are moving toward more deliberate strategies, but limited resources inhibit progress for some municipalities.

Originality/value

Few studies exist which explore how US municipalities formally measure and evaluate their social media activities as part of their overall strategic communication efforts. This study adds to the existing literature by providing insight into the measurement and evaluation practices that municipalities use to assess their social media communication. The study also provides a basis for larger and deeper investigations of municipal strategic communication practices related to measurement and evaluation.

Details

Transforming Government: People, Process and Policy, vol. 18 no. 1
Type: Research Article
ISSN: 1750-6166

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Article
Publication date: 1 March 2024

Li Jen He and Faradillah Amalia Rivai

This paper aims to investigate the impact of gender diversity in the composition of engagement auditors on the disclosure of key audit matters (KAMs) in a dual-signature…

Abstract

Purpose

This paper aims to investigate the impact of gender diversity in the composition of engagement auditors on the disclosure of key audit matters (KAMs) in a dual-signature environment.

Design/methodology/approach

The authors used the unique institutional setup of Taiwan, where the law requires that audit reports be signed by two audit partners. The authors examined the effect of gender diversity composition among engagement auditors on KAM disclosure, considering behavioral differences between female and male auditors.

Findings

The empirical results indicate that gender diversity composition in the dual-signature environment is associated with the number of disclosed KAM items (KAMIT) and the length of the explanations for each KAMIT. Furthermore, the authors found that gender diversity composition, particularly when led by female audit partners, has a more pronounced impact on the explanation of each KAMIT rather than on the disclosure of KAMIT. The authors also noted that the moderating effect of audit firm specialization does not influence the gender diversity composition of audit partners in disclosing KAMs.

Originality/value

This study’s empirical findings demonstrate that the interaction between different gender compositions in a dual-signature environment influences KAM disclosure.

Details

Managerial Auditing Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0268-6902

Keywords

1 – 10 of 199