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1 – 10 of 68David Hay, Elizabeth Rainsbury and Debbie Van Dyk
The purpose of this study is to examine the cost of the introduction of independent audit inspections in New Zealand.
Abstract
Purpose
The purpose of this study is to examine the cost of the introduction of independent audit inspections in New Zealand.
Design/methodology/approach
The research is conducted using audit fee data from New Zealand and examines the overall impact of the reforms on the cost imposed on auditees.
Findings
The findings show that there was no general increase in audit fees but a significant increase in audit fees for small listed companies compared to audit fees for unlisted companies and large listed companies.
Practical implications
The practical implications of this study suggest that the introduction of independent inspections led to increased costs for some clients, particularly smaller listed companies, and that audit firms were able to pass on these costs to their clients. These results have important implications for policymakers and auditors alike.
Originality/value
This study provides new insights into the cost of the introduction of independent audit inspections, which have been the subject of ongoing criticisms and recommendations for improvement.
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Jasmine C. Sykes-Kunk, Azalea Camacho and Sandy Enriquez
The purpose of this article is to share this study’s efforts to foster belonging in special collections public service spaces, as Black and Latina practitioners of color, while…
Abstract
Purpose
The purpose of this article is to share this study’s efforts to foster belonging in special collections public service spaces, as Black and Latina practitioners of color, while navigating known systemic professional barriers to inclusivity in the library information profession.
Design/methodology/approach
In this conceptual essay, frameworks from Black and Chicana feminist theories are applied which resonate deeply with this study’s practices but are not often encountered in library spaces, namely intersectional nepantla, which is used to situate the positionality within special collections.
Findings
Fostering belonging in special collections environments is an ongoing effort, but this study offers reflections in solidarity with all who seek to increase inclusivity and equity in their spaces. It is believed that the cumulative impact of many small actions implemented from the ground up can potentially be as significant as top-down, administrative charges.
Originality/value
This article's originality stems from both its authors and the methodology. As BIPOC practitioners, to the authors emphasize the authentic, day-to-day interactions that are essential to developing inclusivity and equity in special collections and archival spaces. Special collections reference workers have limited time off desk to collaborate and conduct research.
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Sofia Daskou and Nikolaos Tzokas
This chapter discusses the utility of authentic leadership for the UN's Sustainable Development Goals and argues that the capacity-building value of authentic leadership enables…
Abstract
This chapter discusses the utility of authentic leadership for the UN's Sustainable Development Goals and argues that the capacity-building value of authentic leadership enables change and improves performance. The authors view authentic leadership as a genuine, transparent, positive, ethical form of leadership that strives to address grand challenges. They outline its application in two cases: well-being (SDG3) and education (SDG4). Daskou and Tzokas conclude with a criticism of the value of authentic leadership in the successful delivery of the SDGs. Daskou and Tzokas recommend investigating how authentic leaders' balanced information processing and internalised moral perspective contribute to positive self-development, better education outcomes and well-being among students, educators and employees.
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This paper aims to examine the effect of conditional conservatism on audit fees and whether the firm’s engagement in sustainable practices moderates the relationship between…
Abstract
Purpose
This paper aims to examine the effect of conditional conservatism on audit fees and whether the firm’s engagement in sustainable practices moderates the relationship between conditional conservatism and audit fees.
Design/methodology/approach
Using a sample of 3,767 firm-year observations from 14 European Union countries over the period of 2006–2019, the authors adopt the ordinary least square estimator to perform a panel data analysis of the effect of conditional conservatism on audit fees, and the moderating role of the environmental, social and governance (ESG) scores on the relationship between conditional conservatism and audit fees.
Findings
The authors find that conditional conservatism has a significant negative effect on audit fees, suggesting that auditors charge lower audit fees on more conservative clients. The authors also find that firms engaging in ESG actions, whether combined or individual, pay higher audit fees. More interestingly, the authors provide evidence that the negative effect of conditional conservatism on audit fees is mitigated only when ESG performance is considered in combination. This implies that firms exhibiting less commitment to ESG sustainability practices are prone to paying reduced audit fees when engaged in more conservative reporting. The findings remain robust after conducting a battery of tests.
Practical implications
The findings of this study have practical implications for several parties, including companies, auditors and regulators. This study emphasizes the potential benefit associated with using conservative accounting practices in terms of shaping downward the amount of audit fees. However, it also highlights the importance of considering the additional audit costs associated with higher ESG scores when making decisions about implementing sustainable practices.
Originality/value
Unlike prior studies that investigate the direct impact of sustainable practices on audit fees, the present work contributes to the literature on the benefits and costs of ESG by examining the moderating role of ESG performance in the association between audit fees and conditional conservatism. To the best of the authors’ knowledge, this study is the first to examine this relationship. Theoretically, the research integrates the theories of audit risk and agency to provide a more comprehensive understanding of the drivers of audit fees.
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Pok Man Tang, Anthony C. Klotz, Joel Koopman, Elijah X. M. Wee and Yizhen Lu
Professional touching behavior (PTB), defined as intentional touching behavior that occurs between organizational members and that falls within the boundaries of appropriateness…
Abstract
Professional touching behavior (PTB), defined as intentional touching behavior that occurs between organizational members and that falls within the boundaries of appropriateness and professionalism in the workplace, is prevalent in organizations. Scholars from multiple disciplines, including human resources researchers, have acknowledged the importance of physical contact for facilitating interpersonal communication and relationship-building. However, PTB may not only elicit positive reactions from those who receive it but also negative reactions as well, with implications for social dynamics in organizations. PTB can, on the one hand, fulfill employees’ desires for interpersonal connection; at the same time, such physical contact at work can represent a threat to employees’ health. To explain the nature and implications of these divergent effects of receiving PTB, the authors draw upon sociometer theory and behavioral immune system (BIS) theory to model the emotional, cognitive, and physiological processes via which, and the conditions under which, receiving such behavior will result in socially functional responses and prompt subsequent prosocial behavior, and when PTB will be perceived as a health risk and prompt withdrawal behavior. The theoretical framework of this chapter expands our conceptual understanding of the consequences of interpersonal physical contact at work and has important human resources management (HRM) implications for organizational managers.
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Robert Lloyd, Daniel Mertens, Přemysl Pálka and Salvador Villegas
This paper aims to map the antecedents and precursory contexts regarding the four principles of management. Moreover, a description of its codification and coalescence as a…
Abstract
Purpose
This paper aims to map the antecedents and precursory contexts regarding the four principles of management. Moreover, a description of its codification and coalescence as a unified teaching framework is provided, critically reviewing key theoretical underpinnings of management principles in academic research and management textbooks.
Design/methodology/approach
A historiographic approach reviewed seminal works for theory origins of the four principles of management, by analyzing 260 management textbooks from 1935 to 2013 to document their adoption in management education. This study used critical hermeneutics (Prasad, 2002) to explore the framework’s progression by providing the context of cultural, political and economic influences.
Findings
This research study tracked and mapped the creation of the four principles of management, as it became the commonly accepted teaching framework in management education. Today, every predominant management principles textbook uses the four principles of management – plan, lead, organize and control – as the basis for teaching students.
Research limitations/implications
There is limited research on the application of the four principles of management in contemporary management, despite its ubiquity in management education. The study’s historical account of its formation provides insights into its adoption and utilization in modern education context. The study’s primary limitation stems from the generalization of the representative sample of textbooks used in the study (1917–2013). However, data saturation was achieved for the scale of textbooks and writings which was reviewed.
Originality/value
Through a critical analysis into the formation of the four principles of management, this research not only provides a historical account of its construction but, as importantly, the influencing factors that led to its development. This research fills a gap in critical literature, as a post mortem exegesis has never been conducted on the four principles of management in the afteryears of its amalgamation.
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