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1 – 10 of 45The purpose of this study is to examine the effect of audit engagement partner's professional experience on audit quality. The authors also investigate the relationship between…
Abstract
Purpose
The purpose of this study is to examine the effect of audit engagement partner's professional experience on audit quality. The authors also investigate the relationship between the audit partner's experience and audit fees in both Big 4 and non-Big 4 accounting firms.
Design/methodology/approach
Since the Public Company Accounting Oversight Board (PCAOB) officially enacted Rule 3211 in 2017, US accounting firms are required to disclose detailed information of engagement partners in Form AP (PCAOB, 2015b). The authors obtained a sample of 2,283 audit partners from Form AP and hand collected their individual professional experience data through Certified Public Accountant (CPA) database, corporate disclosure and social media sites (e.g. Linkedin). Econometric models with fixed effects are used in this study to test our hypotheses. Two-stage least square (2SLS) model is used in the robustness test.
Findings
The authors find that the relationship between audit engagement partner's professional experience and audit quality is concave. It indicates that audit quality is increasing during the early stage of engagement partners' career and then decreases as the partners approaching the late-career phase. Further, the authors find that partner's professional experience is positively associated with audit fees in non-Big 4 accounting firms but not significantly associated with audit fees in Big 4 accounting firms.
Practical implications
The finding of how auditor experience impacts audit quality can be useful for accounting firms to better plan their staffing in auditing engagements. This study’s results are also helpful for small accounting firms to optimize their pricing strategy.
Originality/value
This study provides new empirical evidence about the relation between auditor professional experience and audit quality. Furthermore, the authors extend the literature of audit fee determinants by testing the joint effects of audit firm-level factors and auditor individual-level professional experience on audit fees.
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Thomas Kalischko and René Riedl
The potential applications of information and communication technologies in the workplace are wide-ranging and, especially since the COVID-19 pandemic, have increasingly found…
Abstract
Purpose
The potential applications of information and communication technologies in the workplace are wide-ranging and, especially since the COVID-19 pandemic, have increasingly found their way into the field of electronic performance monitoring (EPM) of employees. This study aims to examine the influence of EPM on individual performance considering the aspects of privacy invasion, organizational trust and individual stress within an organization. Thus, important insights are generated for academia as well as business.
Design/methodology/approach
A theoretical framework was developed which conceptualizes perceived EPM as independent variable and individual performance as dependent variable. Moreover, the framework conceptualizes three mediator variables (privacy invasion, organizational trust and individual stress). Based on a large-scale survey (N = 1,119), nine hypotheses were tested that were derived from the developed framework.
Findings
The results indicate that perception of EPM significantly increases privacy invasion, reduces organizational trust, increases individual stress and ultimately reduces individual performance. Moreover, it was found that privacy invasion reduces organizational trust and that this lowered trust increases individual stress. Altogether, these findings suggest that the use of EPM by employers may be associated with significant negative consequences.
Originality/value
This research enriches the literature on digital transformation, as well as human–machine interaction, by adopting a multidimensional theoretical and empirical perspective regarding EPM in the workplace context, in which the influence of EPM perceptions on individual performance is examined under the influence of different aspects (privacy invasion, organizational trust and individual stress) not currently considered in this combination in the literature.
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Paula Bitrián, Isabel Buil and Sara Catalán
This study integrates self-determination theory (SDT) and the technology acceptance model (TAM) to explore how gamification increases users' motivation and intention to use…
Abstract
Purpose
This study integrates self-determination theory (SDT) and the technology acceptance model (TAM) to explore how gamification increases users' motivation and intention to use personal financial management (PFM) apps, and how it facilitates their adoption.
Design/methodology/approach
Data from 208 users of the Mint app were analyzed using partial least squares structural equation modeling.
Findings
The results showed that gamifying PFM apps satisfies users' needs for competence and autonomy and enhances their autonomous motivation to use them. Users' motivation increases their perceptions of ease of use and usefulness of the apps and causes them to develop more favorable attitudes toward them. The findings also confirmed a relationship between users' attitudes toward PFM apps and the behavioral intention to use them.
Research limitations/implications
To investigate the generalizability of results, studies using other PFM apps would be useful. The cross-sectional nature of the research also limits its causal inference.
Practical implications
This research provides support for the use of gamification in PFM apps and offers suggestions that may help fintech companies and banks to persuade users to engage with their apps.
Originality/value
Although gamification is a trending topic, few studies have explored its use in the finance industry. Drawing on SDT and the TAM, this study extends previous research and adds new insights into the effects of gamification in this context.
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J. Bruce Gilstrap, Jaron Harvey, Milorad M. Novicevic and M. Ronald Buckley
Research vitality addresses the perseverance that faculty members in the organization sciences experience in maintaining their research quantity and quality over an extended…
Abstract
Purpose
Research vitality addresses the perseverance that faculty members in the organization sciences experience in maintaining their research quantity and quality over an extended period of time. The purpose of this paper is to offer a theoretical model of research vitality.
Design/methodology/approach
The authors propose a model consisting of individual and situational factors which influence the motivation and commitment of a professor to continue to conduct quality research over an extended period of time. Additionally, the authors identify benefits that may accrue when faculty members possess research vitality and discuss human resource management implications for schools engaged in hiring, tenuring, promoting, and socializing faculty members. A set of propositions about research vitality and contextual factors that influence this construct are presented and discussed.
Findings
An individual‐level construct that represents a time related measure of the quality and quantity of individual contributions to the scholarly discipline of management is developed. Every individual in the organizational sciences field has the capability to contribute in a meaningful way.
Research limitations/implications
The model presented has a number of personal implications and departmental implications such as how to predict research vitality in junior faculty members.
Practical implications
The framework should be used for understanding one element of success in the organizational sciences.
Originality/value
The paper develops a model of research vitality to explain why some faculty continue to be productive, even in the face of a challenging research process.
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Anupama Narayan and Debra Steele‐Johnson
The purpose of this article is to understand the role of individual and relational self‐concepts on various team processes and outcomes in a team context.
Abstract
Purpose
The purpose of this article is to understand the role of individual and relational self‐concepts on various team processes and outcomes in a team context.
Design/methodology/approach
Participants (n=470) worked in dyads on a computer‐based truck dispatching task, deciding as a team which task activities to perform and in what order. The authors assessed differential relationships between individual and relational self‐concepts and various team processes (e.g. trust) and outcomes (satisfaction).
Findings
Subjective task complexity was influenced primarily by individual self‐concept, specifically their core self‐evaluations. Trust in others was influenced primarily by individuals' relational self‐concepts, specifically their teamwork predisposition. Intrinsic motivation and satisfaction were influenced by both individual and relational self‐concepts.
Research limitations/implications
Future research should examine these effects in teams larger than dyads, with other types of tasks, over longer time periods, and with non‐college student samples.
Practical implications
Depending on the task type, a practitioner might cue different self‐concepts to increase individuals' focus on team performance, individual performance, or both. For example, if the team task is highly interdependent and reciprocal in nature, then the team can be trained together or provided information to cue relational self‐concept.
Originality/value
This paper focuses on the construct of individual and relational self‐concepts and their effects on individual functioning in a team context. The results support and extend prior research by demonstrating that outcomes in a team context can be identified and examined in relation to individual conceptions of the self, relational conceptions of the self, or by both.
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The classics will circulate wrote a public librarian several years ago. She found that new, attractive, prominently displayed editions of literary classics would indeed find a…
Abstract
The classics will circulate wrote a public librarian several years ago. She found that new, attractive, prominently displayed editions of literary classics would indeed find a substantial audience among public library patrons.
Ana C. González L., Yeny E. Rodríguez and Carol Sánchez
This study examines how women and men in family firms respond differently when asked about perceptions of financial performance. The study poses three research questions around…
Abstract
Purpose
This study examines how women and men in family firms respond differently when asked about perceptions of financial performance. The study poses three research questions around this topic: Are there differences among female and male responses, do those perceptions change if men and women are leaders of the family business and does the family's socioemotional wealth (SEW) influence such responses.
Design/methodology/approach
This study uses a quantitative research design to determine if financial performance perceptions of family firms differ based on the gender of the respondents and their leadership position, and second, if SEW's dimensions influence those perceptions, using data from the Successful Transgenerational Entrepreneurship Practices (STEP) survey in 2015.
Findings
The findings indicate that due to the lack of theory regarding gender as a social construct, empirical data collected for family business studies should take under consideration if respondents are women, men, leaders and the family influence in the family business when collecting data from surveys and asking for perceptions of financial performance. Results show that women in family businesses tend to have more positive perceptions of financial performance than men, but if women are leaders, those perceptions not only decrease but become negative. In addition, the family's socioemotional wealth (SEW) exacerbates those tendencies.
Originality/value
This study contributes to the literature by helping to understand the potential limitations of subjective measures of financial performance, as women increasingly become family business leaders. It also contributes to gender studies by demonstrating that there is a lack of gender theoretical perspectives specifically, gender roles, suggesting that differences in self-promotion and self-evaluation between men and women leaders of their family firms. Finally, this study adds to the study of SEW as a multidimensional construct by showing the different effects, or lack of them by each dimension and showing the strong effect of family continuity on the perception of financial performance.
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Pamela Wicker, Kirstin Hallmann and Christoph Breuer
Sport participation is not exclusively determined by individual socio‐demographic factors (micro level) since infrastructure factors such as the availability of sport facilities…
Abstract
Purpose
Sport participation is not exclusively determined by individual socio‐demographic factors (micro level) since infrastructure factors such as the availability of sport facilities and sport programmes (macro level) can also play a role in this regard. The purpose of this paper is to provide evidence for these determinants of sport participation using multi‐level analyses.
Design/methodology/approach
A survey among the resident population in the city of Munich was carried out in 2008 (n=11,715). Furthermore, secondary data on the available sport infrastructure in every urban district of Munich (n=25) were collected. Multi‐level analyses were conducted to find the micro and macro level determinants of sport participation.
Findings
The results show that aside from micro level factors, the availability of swimming pools and parks is especially important for residents’ sport activity. Moreover, sport activity in non‐profit sport clubs can be enhanced by both a good supply of sport programmes offered by sport clubs as well as a poor supply of programmes from commercial sport providers and the municipality.
Research limitations/implications
Multi‐level analyses can be recommended for future research on sport participation. The use of GIS data would be fruitful in this regard.
Practical implications
It can be recommended that municipalities invest in the construction of swimming pools and parks.
Originality/value
The paper shows that multi‐level analyses are a relatively new method of analysis for research on sport participation and that they represent the most suitable approach for analysing multi‐level data.
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Milton Mueller, Brenden Kuerbis and Hadi Asghari
This article aims to quantify the emerging transfer market for internet protocol (IPv4) numbers and provides an initial assessment of factors and policies impacting those…
Abstract
Purpose
This article aims to quantify the emerging transfer market for internet protocol (IPv4) numbers and provides an initial assessment of factors and policies impacting those transactions.
Design/methodology/approach
The research draws on Regional Internet Registry records and conducts basic analysis of stocks, flows and proportions to assess the nature of this emerging market for IP number blocks and explore some of its implications for internet governance.
Findings
There is a thriving and growing market for IPv4 number blocks. The market is improving the efficiency of IPv4 address allocation by moving numbers from unused or under-utilized holders to organizations that need them more. Buyers willingly pay for number blocks they could get for free in order to benefit from more liberal needs assessments and stronger property rights.
Research limitations/implications
Information about prices is not available and some transfers may take place through leasing arrangements, which are not covered by this paper. Future research should continue to investigate the transfer market, including activity skirting or occurring outside the current RIR policy environment.
Practical implications
RIRs should liberalize needs assessments and remove other sources of friction to the transfer market.
Originality/value
No known prior assessment of the transfer market has been conducted. The research has value for policymakers and industry decision makers.
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Shaun Pichler and Oscar Holmes IV
The purpose of this paper is to investigate whether sexual minority candidates are viewed as less likely to fit-in in their work environments than heterosexual candidates and…
Abstract
Purpose
The purpose of this paper is to investigate whether sexual minority candidates are viewed as less likely to fit-in in their work environments than heterosexual candidates and, hence, to their being evaluated as less promotable.
Design/methodology/approach
Consistent with previous research, the authors used a hiring scenario where evaluators saw one of four different resumes, which varied based on candidate sexual orientation and gender, yet were equal on all factors, including candidate qualifications. The research included a pre-test and manipulation check to ensure the validity of the authors’ research design.
Findings
As the authors expected based on stigma theory, gay and lesbian candidates were more likely to be perceived as unable to fit-in than heterosexual candidates. Perceptions of a lack of fitting-in were negatively related to promotability ratings, as were beliefs about the controllability of sexual orientation. However, counter to the authors’ expectations, gay and lesbian candidates were rated more promotable than heterosexual candidates. This presents a more nuanced picture of sexual orientation discrimination than has been offered heretofore.
Originality/value
Previous research has suggested that gay men and lesbians may be trapped in “gay ghettos,” yet there is little if any research on evaluations of sexual minority candidates in employment decisions beyond hiring. The present study extends research on sexual orientation discrimination by investigating whether decision makers are biased against gay and lesbian candidates in promotion decisions, and the factors that are related to promotability ratings.
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