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This study aims to examine whether the impact of international financial reporting standards (IFRS) on audit fees differs between early and late adopters.

The authors use robust econometric estimation on a sample of 314 firms from both early and late IFRS adopting countries.

The authors find that IFRS is positively and significantly associated with an increase in audit fees for early adopters, but the impact is very weak for late adopters and insignificant in some cases. The results on auditing time suggest that increase in audit fees around IFRS adoption is due to an increase in audit reporting lags. After accounting for pre- and post-years, the authors find that the relationship between IFRS and audit fees, as well as audit time for late adopters, is significant only in the adoption year. However, early adopters experience a significant increase in audit fees and audit time in the transition year to one-year post-adoption.

The findings imply that countries that are yet to adopt IFRS are less likely to experience a significant increase in audit fees audit time. Hence, is probable that the benefit of IFRS will outweigh the cost.

The results, therefore, suggest that early adopters paid a premium for been the first users of IFRS, which is consistent with any innovation. The study provides new insights by demonstrating that the consequences of IFRS differ between early and late adopters.

Technology increasingly features in intimate relationships and is used by domestic violence perpetrators to enact harm. In this chapter, we propose a theoretical and practical framework for technology-facilitated harms in heterosexual relationships which we characterize as digital coercive control. Here, we include behaviors which can be classified as abuse and stalking and also individualized tactics which are less easy to categorize, but evoke fear and restrict the freedoms of a particular woman. Drawing on their knowledge of a victim/survivor's experiences and, in the context of patterns and dynamics of abuse, digital coercive control strategies are personalized by perpetrators and extend and exacerbate “real-world” violence.

Digital coercive control is unique because of its spacelessness and the ease, speed, and identity-shielding which technology affords. Victim/survivors describe how perpetrator use of technology creates a sense of omnipresence and omnipotence which can deter women from exiting violent relationships and weakens the (already tenuous) notion that abuse can be “escaped.” We contend that the ways that digital coercive control shifts temporal and geographic boundaries warrant attention. However, spatiality more broadly cannot be overlooked. The place and shape in which victim/survivors and perpetrators reside will shape both experiences of and response to violence. In this chapter, we explore these ideas, reporting on findings from a study on digital coercive control in regional, rural, and remote Australia. We adopt a feminist research methodology in regard to our ethos, research processes, analysis, and the outputs and outcomes of our project. Women's voices are foreground in this approach and the emphasis is on how research can be used to inform, guide, and develop responses to domestic violence.

In the US, a growing number of organizations and industries are seeking to affirm their commitment to and efforts around diversity, equity, and inclusion (DEI) as recent events have increased attention to social inequities. As health care organizations are considering new ways to incorporate DEI initiatives within their workforce, the anticipated result of these efforts is a reduction in health inequities that have plagued our country for centuries. Unfortunately, there are few frameworks to guide these efforts because few successfully link organizational DEI initiatives with health equity outcomes. The purpose of this chapter is to review existing scholarship and evidence using an organizational lens to examine how health care organizations can advance DEI initiatives in the pursuit of reducing or eliminating health inequities. First, this chapter defines important terms of DEI and health equity in health care. Next, we describe the methods for our narrative review. We propose a model for understanding health care organizational activity and its impact on health inequities based in organizational learning that includes four interrelated parts: intention, action, outcomes, and learning. We summarize the existing scholarship in each of these areas and provide recommendations for enhancing future research. Across the body of knowledge in these areas, disciplinary and other silos may be the biggest barrier to knowledge creation and knowledge transfer. Moving forward, scholars and practitioners should seek to collaborate further in their respective efforts to achieve health equity by creating formalized initiatives with linkages between practice and research communities.

The mass exodus of the professional healthcare workforce has become a cankerworm for a developing nation like Nigeria, and this worsens the already depleted healthcare systems in underdeveloped nation. This study investigated the rationale behind medical workers' brain-drain syndrome and the quality healthcare delivery in the Nigerian public healthcare sector.

To stimulate an understanding of the effect of the phenomenon called brain drain, the study adopted a diagnostic research design to survey the public healthcare personnel in government hospitals. The study administered a battery of adapted research scales of different measures to confirm the variables of interest of this study on a probability sampling strategy. The study surveyed 450 public healthcare sector employees from four government hospitals to gather pertinent data. The study used a structural equation model (SEM) and artificial neural networks (ANNs) to analyse the collected data from the medical personnel of government hospitals.

The findings of this study are significant as postulated. The study discovered that poor quality worklife experienced by Nigerian medical personnel was attributed to the brain-drain effect and poor healthcare delivery. The study further demonstrated that job dissatisfaction suffered among the public healthcare workforce forced the workforce to migrate to the international labour market, and this same factor is a reason for poor healthcare delivery. Lastly, the study discovered that inadequate remuneration and pay discouraged Nigerian professionals and allied healthcare workers from being productive and ultimately pushed them to the global market.

Practically, this study has shown three major elements that caused the mass movement of Nigerian healthcare personnel to other countries of the world and that seems novel given the peculiarity of the Nigerian labour market. The study is original and novel as much study has not been put forward in the public healthcare sector in Nigeria concerning this phenomenon.

Disruptive retailing technologies improve productivity and cost optimization, but there is a lack of academic literature about their effects on shoppers’ perceptions and behaviors. This paper aims to develop and test a conceptual model regarding the effects of retail technology on store image and purchase intentions and to measure how human interaction services (HIS) moderate this relationship. Two relevant retail technologies are explored.

The results of this study indicate that retailing technology has notable influences on consumer perceptions. Thus, shopping technologies improve store image perceptions and increase purchase intention, moderated by HIS.

Future field experiments in actual stores should attempt to corroborate the results of this study and offer greater internal validity.

The results should help reduce retailers’ resistance to technology adoption. In-store technology can help retailers leverage their store image and increase purchase intentions. HIS could offer a bridge between consumers and new technology.

This paper is an original research paper, given that few research papers are experimentally based to measure consumer’s reactions to new technology implementation.

Las tecnologías disruptivas de ventas al por menor mejoran la productividad y la optimización de costes, pero hay una falta de literatura académica sobre los efectos de estas tecnologías en las percepciones y actitudes de los compradores. Este artículo desarrolla y prueba un modelo conceptual de los efectos de la tecnología minorista en la imagen de la tienda y las intenciones de compra y mide cómo los servicios de interacción humana moderaron las relaciones. Este artículo explora dos tecnologías comerciales relevantes para investigarlo.

Un total de 480 personas participaron en los tres experimentos en un laboratorio y utilizaron las etiquetas electrónicas de estanterías (ESL) y el carro inteligente de la misma manera que podían usarlo en las tiendas.

Los resultados indican que la tecnología de venta al por menor tiene influencias notables en las percepciones de los consumidores. Por lo tanto, las tecnologías de compra mejoran la percepción de la imagen de la tienda e incrementa la intención de compra moderada por los servicios de interacción humana.

Es una contribución original porque pocos trabajos de investigación se basan en experimentos para medir las reacciones de los consumidores debido a la implementación de la nueva tecnología.

Los experimentos de campo en tiendas reales deben intentar corroborar estos resultados y ofrecer una mayor validez interna.

Los resultados deberían ayudar a reducir la resistencia de los minoristas a su adopción. La tecnología en la tienda puede ayudar a los minoristas a aprovechar su imagen de tienda y aumentar las intenciones de compra. Los servicios de interacción humana podrían ser un puente entre los consumidores y las nuevas tecnologías.

The purpose of this paper is to provide an overview of the current state of knowledge on the economic performance of genetically modified (GM) cotton worldwide based on a wide range of data and source from available literature, and second to assess yield gain and economic performance.

A systematic review was captured to provide the evidence of potential benefits of GM cotton. A country-specific analysis was conducted in order to compare economic indicators and employed meta-analysis to find out the significance of the different of GM cotton over its counterpart.

This paper depicts positive impact of commercialized GM cotton in terms of net revenue, and the benefits, especially in terms of increased yields, are greatest for the mostly farmers in developing countries who have benefitted from the spill over of technology targeted at farmers in industrialized countries.

Due to the variability of the data which came from different methodologies, it is difficult to determine the differences of the performances each individual study.

This, it is believed that results from this study can be useful for operations of all sizes as the authors think about what needs to be focussed on for long-term producers survival.

The paper clearly indicates that China is the highest cotton yield of GM cotton, the lowest cost of GM seed and the lowest cost of chemical spray compare to any other countries. Therefore, this is the fact that the adoption of GM cotton has been widely spread among the farmers across the regions in China.

Learning styles based education is becoming influential at higher education institutions around the world. Learning styles are characteristics of how students prefer to learn; they draw their origin from both biological and experiential conditions that make each student unique in the way he/she learns. An important first step in improving learning is to identify or assess students’ learning styles, and there are several instruments that can be used for this purpose. This is necessary for teachers and students who wish to improve learning and study strategies. Students who perform poorly in a conventional educational setting may suffer from a mismatch of learning and teaching styles; for example kinesthetic learners may not adapt to learning by listening or by reading. When we teach tactual and/or kinesthetic students by talking, they focus for only a brief amount of time and then wander off into their own thoughts and quickly forget (Burke & Dunn, 2002). We can improve students’ academic performance by providing them with alternative strategies and activities that respond to their learning style needs (Dunn & Dunn, 1993). In spring 2008, the learning styles of over 700 Zayed University students were assessed using the BE (Building Excellence) survey developed by Rundle & Dunn. The data collected is being analyzed with a view to making recommendations for teachers, students and parents to improve students’ learning. This paper represents the first in a series of publications on this subject; it reviews the survey process, and focuses on the nature and learning preferences of ZU students in perceptual elements (e.g. visual, auditory) and cognitive elements (e.g. Analytic-sequential (left-brain) vs. Global-simultaneous (right-brain) preferences).

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.

Bureaucracy to a large extent entrenches orderliness and productive means of achieving goals in both public and private organisations across the world. However, bureaucracy is not suitable in the management of hospitals due to its peculiar nature of operations. This study investigates the conundrum of bureaucratic processes and health-care service delivery in government hospitals in Nigeria.

The study surveyed 600 outpatients and attendees visiting tertiary and government hospitals in Nigeria using descriptive design to obtained data from the respondents. A research instrument, questionnaire, was used to gather data. Out of the 600 outpatients visiting the 20 hospitals in government and tertiary hospitals, 494 responses were returned from the attendees. The study employed random sampling strategy to collect the information.

The findings of this study were that service delivery in government hospitals were in adverse position on all the four constructs of bureaucratic dimensions as against quality of service delivery in hospitals in Nigeria. It discovered that bureaucratic impersonality cannot impact on the quality of service delivery in government hospitals in Nigeria. Separation and division of labour among health workers have no significant effect on quality service delivery in government hospitals. Formal rules and regulations (administrative procedure, rules, and policies) prevent quality service delivery in government hospitals in Nigeria. Also, patient’s waiting time was not significant to the quality of service delivery in government hospitals.

The results are constrained with dimensions of bureaucratic processes. Thus, the implication of this study is that bureaucracy in the Nigerian public hospitals is an unnecessary marriage which should be carefully separated and de-emphasised for quality service delivery in the hospitals to thrive.

Largely, this study is practical essential as it unearths the irrelevant operations procedure that hinder progress in Nigerian hospitals.

The study accomplishes recognised importance to survey how bureaucracy impedes quality service delivery in government hospitals. This study has provided a vital clue to elements that will bring rapid attention to patients’outcome in Nigerian hospitals and health-care facilities which hitherto has not been emphasised. The study has contributed to the existing body of knowledge associated to healthcare service quality in developing country.

This paper aims to explore the interplay between methods and methodologies in the field of international relations (IR) over the 100 years of its lifetime reflecting on the relationship between the rise of new research methods and the rise of new methodologies.

This paper looks in retrospect into the field’s great debates using a historiography approach. It maps chronologically the interplay of methods and methodology throughout the stages of the development of the study of IR.

This paper argues that inspite of narratives of triumph being common in the field, the coexistence of competing research methods and methodologies is the defining feature of the field. All theories, all methods and all methodologies have undergone a process of criticism, self-criticism and change. New methodologies have not necessarily accompanied the rise of new research methods in the field.

Drawing a map of the field’s methodologies and methods reveals necessarily its dynamism and its plurality. An honest map of the field is one that highlights not only theoretical differences but also ontological, epistemological and methodological differences embedded in the field’s debates.