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This paper aims to investigate the introduction of rationalist concepts through Taylorization to Turkey during the early republican era, using Wallace Clark’s case of the Turkish State Monopolies.

The study uses a historical narrative approach to explore the roles of foreign experts in the transfer of rationalist and Taylorist ideas to Turkish State Monopolies (Inhisarlar Idaresi).

This study illuminates the introduction and adoption of Taylorist principles in early republican Turkey through multiple lenses. First, it underscores the era’s fervent drive for rapid modernization, rooted in emulation of Western models perceived as progressive. Second, using a historical narrative approach, this research highlights the pivotal role of foreign expertise in catalyzing and formalizing rationalization efforts.

This study makes a unique and meaningful contribution to the history of management in terms of demonstrating the international influence of the Scientific Management Movement through the neglected case of Turkey.

International Entrepreneurs (IEs) increasingly cross borders to internationalize their activities, yet the various motives driving them into foreign markets are insufficiently understood vis-à-vis the public agencies striving to attract them. Our study proposes a consideration of their interplay by contrasting the various mobility rationales of IEs with those of the investment agencies striving to capture their talent.

Empirically, we concentrate on firms selected for funding in the French Tech Ticket, a competitive program designed to incentivize international start-ups to set up business in regional clusters across France. Using a longitudinal qualitative approach, we conducted two separate rounds of semi-structured interviews with IEs, public agency managers, and incubator staff members using thematic analysis of participant narratives on mobility.

Our findings point to diverging narratives on mobility, with an overarching opportunity-centrism on the part of the entrepreneurs and a general location-centrism emanating from the regional agencies. These contrasting visions of mobility are not mutually exclusive but rather present along a mobility continuum that generates contrasting logics.

Implications for policy and practice are provided for the investment agencies crafting policies and committing resources to attract mobile international entrepreneurs. While past IE mobility may correlate with the likelihood of present and future movement, our dual settler-explorer continuum model demonstrates that a binary separation of explorers and settlers is too simplistic: explorers may be subject to settler impulses and settlers can still be drawn to exploration and nomadism. We also provide insights for IEs seeking support in their international development and mobility and the particular advantages a given host economy can offer by identifying an overarching proximity-to-distance rationale for explorers, including the common “host-as-stopover” intermediary rationale.

We theorize this incommensurability as an expression of the current complexity of international mobility and policymaking, revealing a “next-frontier” expansionism in cross-border movement that requires more deliberate consideration.

Contact tracing apps have emerged to collect data and mitigate the spread of infectious diseases. However, privacy and security concerns have caused individuals to hesitate to adopt these solutions. Our objective is to evaluate the role of the political environment, information privacy, security and users’ intentions to use contact tracing apps.

We scraped the digital app store and collected 399 relevant reviews and other data from 21 contact tracing apps in the USA. A semi-supervised machine learning model was developed to extract information on privacy and security aspects from the reviews.

Our findings show a positive connection between security controls and user adoption, as reflected in star ratings. Users residing in states with blue political environments tend to assign higher ratings to apps, especially when robust security controls are in place. These findings confirm the influence of the political environment on the adoption of contact tracing apps. In times of a pandemic, our findings suggest that users prioritize security over privacy concerns, emphasizing the critical role of strong security features in promoting app acceptance.

This paper emphasizes the political environment of the state offering the app intersects with concerns about security and privacy as well as the effectiveness of security and privacy measures, influencing the app’s ratings. Also, it shows the importance of understanding and addressing the role of the political environment when designing and promoting such public health tools, regardless of the specific disease or outbreak.

Purpose: The main purpose of the study is to understand the factors that facilitate correction behavior among individuals. In this study the authors examine the impact of self-perceived media literacy (SPML) and reflection on participants’ correction behavior.

Methods: Data for the study were collected from Amazon's MTurk using an online survey. Data were collected after a certificate of exemption was received by the Institutional Review Board in a research university in the United States (US) Qualtrics software was used to collect data. The total number of participants was 797.

Findings: The findings show that although both SPML and reflection are positively associated with rumor refutation, higher SPML alone is not enough. Reflective judgment is critical for individuals to take part in this behavior online, such that individuals with higher reflective judgment indicated that they refute rumors online, irrespective of their SPML score.

Originality: The authors tested the relationship of multiple variables with participants correction behavior. Although research shows the importance of social correction, there is not much knowledge about what facilitates actual misinformation correction.

This paper aims to examine how a firm’s exposure to economic policy uncertainty affects the auditors’ perceptions of financial reporting risk. Firms that are more sensitive to policy uncertainty are predicted to engage in more earnings management because these firms are more likely to experience greater uncertainty in future operations. Audit fees will reflect this reporting risk. On the other hand, auditors might feel more fee pressure from policy-sensitive firms because firms are more inclined to reduce spending in the face of uncertainty and subsequently charge lower fees.

The author tests my hypothesis using U.S. data on audit fees and client characteristics of public companies between the years 2001 and 2021. The author estimates a standard audit fee model based on the audit fee literature (Hay et al., 2006) while also including the two policy sensitivity measures. This study uses panel data methods that allow time-series analyses, providing a powerful setting to test dynamic audit fee adjustment to improve the understanding of the audit market.

The results suggest that audit fee is higher for policy-sensitive firms than for policy-neutral firms. These results are robust to various proxies of policy sensitivity and various specifications designed to mitigate the endogeneity concerns. The study provides assurance that on average, auditor pricing reflects client risk adequately, mitigating the concern that auditors give in to fee pressure and compromise audit quality as a result.

While the findings from this study should be of value to regulators and academics seeking to understand audit activities amid escalating macroeconomic uncertainty, when interpreting these results, several limitations must be considered. The study does not examine how external auditors evaluate risks tied to policy uncertainty. A comprehensive understanding of how and why external auditors respond to heightened policy uncertainty faced by firms could be better achieved through interviews with external auditors and audit committee members. In addition, while this study posits that auditors adjust their approach in response to changes in policy uncertainty, largely due to potential shifts in the risks of material misstatement, there might be additional factors at play that warrant higher audit fees post a change in policy uncertainty. For instance, specific policy changes may give rise to new risks or modify existing ones, thereby precipitating increased scrutiny of records and procedures as company directors’ demand. These aspects offer potential avenues for future research.

This study underscores the significant role of policy sensitivity in determining audit fees and audit quality. Policy-sensitive firms present unique complexities and potential risks that require additional effort and vigilance from auditors. Auditors must develop a specialized understanding of sectors prone to policy fluctuations to navigate these unique challenges effectively. In addition, the role of professional standards boards and regulators in establishing guidelines for auditing policy-sensitive firms cannot be understated. Such guidelines could lead to more consistent audit practices and improved audit quality. Finally, by recognizing and effectively responding to the policy sensitivity of client firms, audit firms can mitigate their own risks, strengthen public trust and enhance the reliability of financial reports.

First, this study adds to an emerging stream of auditing literature that focuses on how audit fees interact with a firm’s external environment by providing evidence of an unexplored implication, a firm-specific policy sensitivity. Second, my main construct, policy sensitivity, provides two distinct advantages over other variables used in prior studies that explore the relationship between audit fees and external firm environments. Third, this study answers the calls for research by De Villiers et al. (2013, p. 3), who identified the cost behavior of audit fees, especially over time, as an area not well understood.

This chapter focuses on the US Civil War of 1861–1864, the application of the laws of war to a civil war, and gives great attention to US Army General Order 100 (aka The Lieber Code), the first set of laws to direct and constrain the behavior of troops in the field.

This study aims to investigate the relationship between integrated reporting, environmental innovation and the mediating effect of shareholder scores within the context of Japan.

SEM on panel data are used to study the impact of the role of shareholder scores in mediating the effect of integrated reporting on environmental innovation. This empirical study was based on a sample of 420 companies operating in Japan for the period spanning 2010 and 2022.

Drawing upon empirical results, this research uncovers the pivotal role of the shareholder's score as a mediating factor in this relationship. A higher shareholder score signifies a governance structure that values shareholder input and fairness in treatment. Empowered shareholders leverage their influence to advocate for transparent reporting practices that encompass environmental considerations. Consequently, firms with elevated shareholder scores are more inclined toward environmental innovation, aligning their strategies with sustainability imperatives.

The findings contribute to understanding of how corporate governance mechanisms, particularly shareholder empowerment, interact with reporting practices to drive environmental initiatives, providing valuable implications for sustainable business practices globally.