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Article
Publication date: 20 October 2023

Olufisayo Adedokun and Temitope Egbelakin

Of all the deaths associated with disasters, bushfires account for 40% of these fatalities. The resulting fatalities are consequent upon householders’ decision-making, leading to…

Abstract

Purpose

Of all the deaths associated with disasters, bushfires account for 40% of these fatalities. The resulting fatalities are consequent upon householders’ decision-making, leading to late or non-evacuation from at-risk communities. However, while decision-making is a function of risk perception, this paper aims to investigate householders’ perceptions of bushfire risks following the catastrophic Black Summer bushfires of 2019/2020.

Design/methodology/approach

An inductive research approach was adopted. Thirty semi-structured interviews were conducted to elicit qualitative data from southeastern NSW, Australia householders. The data were collected via face-to-face and online Zoom. Each interview was recorded, transcribed using Otter.AI and thematically analyzed with NVivo 12 Pro (Braun and Clarke, 2006, 2019). In addition, inter-rater reliability was done by engaging an independent researcher to code the de-identified data independently. The codes were cross-checked for reliability and adjusted where necessary.

Findings

It was found that bushfire risk perceptions were high among the householders in bushfire at-risk communities following the 2019/2020 Black Summer bushfires. High levels of perceptions were recorded among the participants regarding the likelihood of bushfire occurrence, concern for bushfires, severity of bushfires and vulnerability to bushfire threats.

Research limitations/implications

The study’s results do not reflect all householders in the southeastern part of NSW. It was limited to 30 householders who indicated their intentions to participate and are living in the study area. Therefore, future studies should be undertaken with more participants from broader geographical areas, including emergency responders like firefighters, recovery officers and non-government organizations in charge of recovery operations. This study will add to the prioritization of risk perceptions.

Practical implications

All else being equal, elevated bushfire risk perceptions among participants can potentially decrease the fatalities linked with bushfires and their subsequent ripple effects. This holds particularly true when residents opt for early self-evacuation from at-risk communities.

Social implications

The paper contributes to developing a better understanding of the bushfire risk perceptions underlying the evacuation decision-making of the residents in bushfire at-risk communities in south-eastern NSW of Australia.

Originality/value

The paper contributes to the existing knowledge on bushfire risks by providing insights into residents’ perceptions after the catastrophic 2019/2020 Black Summer bushfires. As a qualitative study, it describes bushfire risk perceptions on four themes: likelihood, concern, severity and vulnerability, which is uncommon in many bushfire studies.

Details

International Journal of Disaster Resilience in the Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-5908

Keywords

Article
Publication date: 3 October 2023

Ellie Norris, Shawgat Kutubi, Steven Greenland and Ruth Wallace

This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres…

Abstract

Purpose

This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities.

Design/methodology/approach

Aligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes.

Findings

This research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations.

Practical implications

This research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements.

Originality/value

One of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 15 February 2023

Mostafa Dadashi Haji and Behrouz Behnam

It is a well-accepted note that to enhance safety performance in a project by preventing hazards, recognizing the safety leading indicators is of paramount importance.

Abstract

Purpose

It is a well-accepted note that to enhance safety performance in a project by preventing hazards, recognizing the safety leading indicators is of paramount importance.

Design/methodology/approach

In this research, the relationship between safety leading indicators is determined, and their impacts on the project are assessed and visualized throughout the time of the project in a proactive manner. Construction and safety experts are first interviewed to determine the most important safety leading indicators of the construction industry, and then the relationships that may exist between them are identified. Furthermore, a system dynamics model is generated using the interviews and integrated with an add-on developed on the building information modeling (BIM) platform. Finally, the impacts of the safety leading indicators on the project are calculated based on their time of occurrence, impact time and effective radius.

Findings

The add-on generates a heat-map that visualizes the impacts of the safety leading indicators on the project through time. Moreover, to assess the effectiveness of the developed tool, a case study is conducted on a station located on a water transfer line. In order to validate the results of the tool, a survey is also conducted from the project's staff and experts in the field. Previous studies have so far focused on active safety leading indicators that may result in a particular hazard, and the importance of the effects that safety leading indicators have on another is not considered. This study considers their effects on each other in a real-time manner.

Originality/value

Using this tool project's stakeholders and staff can identify the hazards proactively; hence, they can make the required decisions in advance to reduce the impact of associated events. Moreover, two other potentially contributions of the presented work can be enumerated as: firstly, the findings provide a knowledge framework of active safety leading indicators and their interactions for construction safety researchers who can go on to further study safety management. Secondly, the proposed framework contributes to encouragement of time-based location-based preventive strategies on construction sites.

Details

International Journal of Building Pathology and Adaptation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4708

Keywords

Article
Publication date: 7 July 2023

Peter Murphy, Craig McLaughlin and Ahmed A. Elamer

The purpose of this study is to analyze the influence of the COVID-19 pandemic on audit fees and the reporting of key audit matters (KAMs). Additionally, this study also looks…

Abstract

Purpose

The purpose of this study is to analyze the influence of the COVID-19 pandemic on audit fees and the reporting of key audit matters (KAMs). Additionally, this study also looks into potential differences in the behavior of male and female audit partners during this period, adding to the existing research on gender's effect on different elements of the audit process.

Design/methodology/approach

This study used a sample of all FTSE 350 firms from before the COVID-19 pandemic and during the pandemic. It analyzed the data using Ordinary Least Squares regression analysis to test its hypotheses.

Findings

This paper provides early evidence on the impact of the COVID-19 pandemic on audit fees and KAM disclosures in the UK. The results of this study show an increase in audit fees during the pandemic and greater detail in the reporting of KAMs, with no significant difference between male and female audit partners. These findings will be of interest to audit firms and regulators as they assess the performance of auditors during the pandemic and evaluate the expanded audit report's effectiveness in providing sufficient information to financial statement users.

Originality/value

This study provides first-of-its-kind empirical evidence on how auditors in the UK reacted to the COVID-19 pandemic. The findings of this study will be of interest to audit firms, regulators, such as the Financial Reporting Council, and other stakeholders as they evaluate the performance of auditors during the crisis period. The results will help regulators assess the effectiveness of the expanded audit report in providing sufficient information during a time of heightened risk and scrutiny.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 12 October 2023

Esraa Esam Alharasis and Fairouz Mustafa

The purpose of this paper is to provide new scientific knowledge concerning the impact of the Covid-19 pandemic on auditing quality as determined by audit fees for both family…

Abstract

Purpose

The purpose of this paper is to provide new scientific knowledge concerning the impact of the Covid-19 pandemic on auditing quality as determined by audit fees for both family- and non-family-owned firms in Jordan.

Design/methodology/approach

The authors use an ordinary least squares (OLS) regression firm-clustered standard error employing data from 200 Jordanian enterprises between 2005 and 2020 to validate this study's hypotheses.

Findings

The regression findings suggest that enterprises run by families are better able to handle crises and spend less on audits. Companies that are not family-owned have to spend the most on monitoring tasks since they need to take extra steps to prevent the agency problem and make their financial statements stand out from their peers in order to attract more investors. Additional analysis that stretched out throughout 2005–2022 came to the same findings.

Practical implications

The findings can be beneficial for authorities to better regulate and supervise the auditing sector. Political leaders, legislators, regulators and the auditing industry can all learn important lessons from the findings as they assess the growing concerns in a turbulent economic situation. The results of this research can, therefore, be utilised to reassure investors and assist policymakers in crafting workable responses to Covid-19's creation of financial problems. After the devastation caused by the coronavirus, these findings may be used to strengthen the laws that oversee Jordan's auditing sector.

Originality/value

In emerging nations like Jordan, where there is a clear concentration of ownership and a predominance of high levels of family ownership, and to the best of the authors' knowledge, this is the first empirical study to compare the auditing quality of family-owned versus non-family-owned enterprises. Preliminary insights into the crisis management tactics of family and non-family organisations are provided by this first empirical investigation of the consequences of the Covid-19 crisis on family-owned firms.

Details

Journal of Family Business Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2043-6238

Keywords

Article
Publication date: 22 June 2023

Esraa Esam Alharasis, Mohammad Alhadab, Manal Alidarous, Fouad Jamaani and Abeer F. Alkhwaldi

Motivated by the disastrous impact of COVID-19 on the world’s economies, the purpose of this study is to examine its effect on the association between auditor industry…

Abstract

Purpose

Motivated by the disastrous impact of COVID-19 on the world’s economies, the purpose of this study is to examine its effect on the association between auditor industry specialization and external audit fees, referring to two time periods: before and during COVID-19.

Design/methodology/approach

A quantitative analysis based on the ordinary least squares regression is performed, using 3,200 company-year observations from 2005 to 2020 in Jordan to test the hypotheses. The qualitative component is a textual analysis of firms’ annual reports that support the quantitative analysis findings.

Findings

The analysis confirms there is a direct positive relationship between COVID-19 and external audit fees, confirming the tough consequences of the crisis on audit complexity and risks. While the results show evidence that the relationship between auditor specialist and audit fees is weakened because of COVID-19, the content analysis explained that COVID-19 led to fewer requests for high-quality audit, given the urgent need to report on firms’ financial circumstances. Jordan’s capital market is controlled by family businesses, and the insolvency of several large firms during COVID-19 led auditors to offer their services at low cost.

Research limitations/implications

The findings of this study have serious implications for policymakers, legislators, regulators and the audit profession, as they examine the arising difficulties during a period of economic uncertainty. The findings can help to improve laws that control the auditing industry in Jordan following the damage caused by COVID-19. As well, the outcomes can be extrapolated to other Middle East nations.

Originality/value

To the best of the authors’ knowledge, the authors believe that this research presents the first evidence on the influence of COVID-19 on the auditing industry.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 31 January 2024

Sigrid Betzelt, Ingo Bode and Sarina Parschick

Regarding how the public regulation of human services is perceived within welfare organizations and how the latter cope with it, the role of emotions (as mediators between…

Abstract

Purpose

Regarding how the public regulation of human services is perceived within welfare organizations and how the latter cope with it, the role of emotions (as mediators between structure and agency) proves highly relevant while often being hidden beneath the surface. This article shows how a specific approach to such regulation – here: managerialism – may impact on “emotional regimes” at the organizational and individual level, affecting the attainment of organizational goals and workers' health.

Design/methodology/approach

The article primarily draws on multiple qualitative case studies across two welfare sectors (four organizations) in Germany (continuing education/active inclusion; long-term care). The study research was conducted between 2020 and 2022 and based on 36 interviews with caseworkers and managers, focus group interviews and expert dialogues at industry level.

Findings

The results suggest that the managerialist regulation of welfare services breeds complex and ambiguous emotional regimes. Business-like management techniques elicit various emotions, affecting the motivational basis of human service work. While the experience of hard challenges may raise positive feelings, coping patterns often put strain on organizations and staff alike. In the short run, related emotional regimes tend to make service delivery proceed smoothly, yet in the long run they may have corrosive effects and problematic repercussions on macro-level developments.

Originality/value

The study highlights the role of emotions in publicly regulated human service settings by intermingling macro- and micro-level processes and thereby broadens the perspective of welfare state research as it reveals the impact of (managerialist) regulation on the dynamic organizational chemistry of such settings.

Details

International Journal of Sociology and Social Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 12 December 2023

Muzamil Ahmad Rafiqii, M.A. Lone and M.A. Tantray

This study aims to provide a review for scour in complex rivers and streams with coarser bed material, steep longitudinal bed slopes and dynamic environments, in the interest of…

Abstract

Purpose

This study aims to provide a review for scour in complex rivers and streams with coarser bed material, steep longitudinal bed slopes and dynamic environments, in the interest of the safety and the economy of hydraulic structures. The knowledge of scour in such geographical complexities is very crucial for a comprehensive understanding of scour failures and for establishing definitive criteria to bridge this major research gap.

Design/methodology/approach

The existing available literature shows significant work done in case of silt, sand and small sized coarser bed material but any substantial work for bed material of gravel size or above is lacking, resulting in a wide gap. Though some researchers have attempted to explore possibilities of refining the existing models by adding pier size, shape, sediment non-uniformity and armouring effects, which otherwise have been given a miss by the various researchers, including the pioneer in the field Lacey–Inglis (1930). But still, a rational model for scour estimation in such complex conditions for global use is yet to come. This is because all the parameters governing the scour have not been studied properly till date as is evident from the globally available literature and is witnessed in the field too, in recurrent failure of hydraulic structures especially bridges.

Findings

The researchers presume that the finer materials move only as a result of erosion. However, in actual field conditions, it has been observed that the large-sized stones also roll down and cause huge erosion along the river bed and damage the hydraulic structures, especially in the steep river/stream beds along hilly slopes. This fact has been overlooked in the models available globally and has been highlighted only in the current work in an attempt to recognize this major research gap. A study carried out on a number of streams globally and in Jammu and Kashmir, India also, has shown that in steep river and stream beds with bed material consisting of gravel size or greater than gravel, large scour holes ranging from 1 m to 5 m were created by furious floods, and due to other unknown forces along the channel path and near foundations of hydraulic structures.

Originality/value

To the best of the authors’ knowledge, this work is purely original.

Details

World Journal of Engineering, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1708-5284

Keywords

Article
Publication date: 28 July 2023

Radwan Hussien Alkebsee, Jamel Azibi, Andreas Koutoupis and Theodora Dimitriou

This study aims to investigate the effect of the health crisis, that is, coronavirus disease 2019 (COVID-19), on audit fees.

Abstract

Purpose

This study aims to investigate the effect of the health crisis, that is, coronavirus disease 2019 (COVID-19), on audit fees.

Design/methodology/approach

The authors use a sample of 5,008 international firms over the period 2014 to 2020. They use the ordinary least squares (OLS) regression to investigate the study hypotheses.

Findings

The results of OLS regression reveal a negative relationship between the COVID-19 pandemic and audit fees. This finding implies that the pandemic is associated with a reduction in audit fees.

Practical implications

This study contributes to the literature by providing the first comprehensive empirical evidence on the effect of the COVID-19 pandemic on audit fees. The results have implications for regulators and investors.

Originality/value

Despite the existing attempts on COVID-19 and audit fees, to the best of the authors’ knowledge, this study is the first that provides international insights into the economic consequences of COVID-19 on the accounting profession.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Open Access
Article
Publication date: 11 March 2024

Aideen Ruttledge

At present, there is no reference to Attention Autism (AA) as a framework and therapeutic tool with autistic children in occupational therapy (OT) literature. By way of…

Abstract

Purpose

At present, there is no reference to Attention Autism (AA) as a framework and therapeutic tool with autistic children in occupational therapy (OT) literature. By way of introducing AA as a potential intervention to the OT community, this study aims to investigate the extent to which participation in a two-day AA training could contribute to increasing confidence and inspire changes in practice for Irish occupational therapists (OTs) supporting autistic children.

Design/methodology/approach

A pilot study design with mixed qualitative and quantitative methods was used to evaluate the impact of a two-day AA training on six OTs. The OTs support autistic children throughout Ireland across public, private and voluntary sectors. They completed brief, non-standardised questionnaires 2 weeks before the training (Time 1) and again 12 weeks post (Time 2) training session. At Time 2, additional exploratory questions were answered by OTs regarding their use of AA in practice.

Findings

This explorative study’s quantitative findings presented percentage change increases within three areas of confidence for all OTs. These include establishing attention, motivating and developing functional skill goals with autistic children. One of the participants did not score any change in confidence in a fourth area, building rapport, however, the five other participants scored percentage change increases. Qualitative data provided by participants showed that they were implementing AA in practice since attending the training. Five of the participants reported positive experiences of using AA and one participant reported the programme was not suitable for her caseload because of their level of understanding and need.

Research limitations/implications

This was a small, exploratory, practice-based study. As this is the first study exploring this area of practice for OTs, to the best of the authors’ knowledge, there were no standardised methods of assessment available, therefore a self-designed survey was used by the author which had a limited number of open-ended questions and four Likert scale questions. This study was also limited in that there was one main researcher who also delivered the two-day AA training. The sample data set was small which resulted in the limitation of the choice of methods used to analyse the quantitative data. Percentage changes were used as the only available and reliable method for a small data set.

Originality/value

Findings of this study, despite their preliminary nature, indicate that AA training may be a useful professional development consideration for OTs who provide a service for autistic children. Further AA research in OT is required including larger and more rigorous studies. An alternative training option of The Curiosity Programme may be considered for OTs supporting children who may not yet be ready to participate in AA.

Details

Irish Journal of Occupational Therapy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-8819

Keywords

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