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Whistleblowers have been credited for uncovering financial scandals in companies globally, including Enron, Olympus Corporation, and WorldCom. Despite increasing support and incentives for whistleblowing, there generally remains reluctance to blow the whistle. Thus, the purpose of this study is to review: (1) the determinants of internal and external whistleblowing on accounting-related misconduct, (2) U.S. whistleblowing legislation on accounting-related misconduct and related research, and (3) the effects of whistleblowing on firms and whistleblowers. Within each area, suggestions for future research are offered.

This paper aims to provide a discussion of the application of the research pitch template developed by Faff (2015, 2016b) to a research topic on whistle-blowing. Specifically, the template was used to develop a research proposal that investigates whether government administered financial rewards undermine a firm’s internal whistle-blowing system. This letter provides a brief commentary on using the pitch template and then discusses personal reflections on the pitch exercise.

This paper applies the template of Faff (2015) and provides a narrative of the pitching exercise.

As a first-time user of Faff’s (2015) pitching template, I have found the template very helpful in articulating the essence of this research project and mapping out the fundamentals for the project.

This is a new research idea that is not a pitch retrofitted from published papers or theses. The pitch template was used for the purposes of developing and refining the research idea.

Recently, total quality management (TQM) has attracted increasing interest throughout Chinese manufacturing industries and its programs have been widely implemented. Currently, there are few studies conducted about TQM implementation by small manufacturing firms in China, even though small firms are still dominant in many areas of manufacturing industries in China. This study analyzes survey results of Chinese small manufacturing firms to investigate the present status of TQM and its perception and development among them.

Recent advances in manufacturing and information technologies present promising strategic alternatives for designing a new manufacturing information system. Total manufacturing information system is an integrated system of manufacturing technologies and business strategy into an information system. It is a strategic tool for achieving competitive advantage, which enables firms to respond quickly to market changes, achieve flexibility of products and processes, and manage the complexity of today’s manufacturing environment.

The paper is a pioneering attempt to study the relative competitiveness of Association of South East Asian Nations – ASEAN‐10, 31 provinces of mainland China and 35 states of India by disaggregate approach vis‐à‐vis ranking and simulation studies.

The proposed methodology is based on the standard ranking adopted by the World Competitive Yearbook but redefines a relevant set of data matrix consisting of 101 indicators to better reflect local conditions and characteristics of local economies. Under the proposed methodological approach, the basis of ranking is the standardized value (STD), and first the 31 economies' average for each indicator were computed following which the standard deviation was calculated. STD was computed by subtracting the 31 economies' average from an economy's original value and then dividing the result by the standard deviation.

The empirical findings revealed the specific shifts in relative competitiveness between China and India over decades and over four different environments, namely economics, government‐institutions, business social categories. It was found that competitive provinces for China are concentrated along the eastern coastal region, whereas more competitive states of India are well distributed across the Indian continent. This implies that the Chinese government needs to play a more pro‐active role in drawing foreign direct investment to less developed western, central and north eastern China by way of infrastructure development, tax incentives and investment in education in those regions. Studies further revealed that Vietnam is a rapid rising economy drawing closer towards Thailand while Indonesia and Philippines are deteriorating within the ten Associate of Southeast Asian Nations. Based on these empirical findings, comparative strategies and cooperation for growth and development amongst China, India and ASEAN were drawn.

The fundamental raison d'être of this study stems from the desire to address an area of research gap previously overlooked. Most international studies on competitiveness rankings to date either ranked economies across the globe and/or by population sizes. One of the critical issues in emerging economies of Asia is the uneven regional development, especially the urban‐rural growth disparity amongst local economies of China and India. Through competitiveness ranking of vast and diverse economies such as China, India and ASEAN‐10.

This study aims to propose and test a research framework for analyzing the relationship between new product development (NPD) best practices and performance in companies that belong to innovative industries in Brazil.

A quantitative survey was conducted, involving several industries, including agricultural machinery, automotive and pharmaceutical. Data was analyzed through multiple linear regression.

Among the best practices investigated, the main results show that “innovative culture” and “project climate” are factors that significantly affect the performance of the NPD.

The choice of best practices can be considered a major limitation of this study, as this is a dynamic concept depending on a continuous analysis that must take into account the economic and technological environment.

This study highlights a relationship between an innovative culture and performance. Some practices may be adopted to address an innovative culture, such as stimulating employee creativity, acceptance and partnership with external actors for the joint development of technologies and employee involvement with NPD.

The findings expand the debate on best practices in NPD and innovation management by presenting results on the topic in an emerging country, in this case, Brazil.

The purpose of this paper is to present designs for an accelerated life test (ALT).

Bayesian methods and simulation Monte Carlo Markov Chain (MCMC) methods were used.

In the paper a Bayesian method based on MCMC for ALT under EW distribution (for life time) and Arrhenius models (relating the stress variable and parameters) was proposed. The paper can conclude that it is a reasonable alternative to the classical statistical methods since the implementation of the proposed method is simple, not requiring advanced computational understanding and inferences on the parameters can be made easily. By the predictive density of a future observation, a procedure was developed to plan ALT and also to verify if the conformance fraction of the manufactured process reaches some desired level of quality. This procedure is useful for statistical process control in many industrial applications.

The results may be applied in a semiconductor manufacturer.

The Exponentiated‐Weibull‐Arrhenius model has never before been used to plan an ALT.

This study provides a bibliometric analysis of bank efficiency and competition over the past years (from 1993 to 2022) to (1) discover the past and current state of knowledge on bank competition and efficiency, (2) identify leading and authoritative journals and scholars who made significant contributions to the distribution of knowledge and impact, (3) identify nations that made a significant contribution and impact to the literature and (4) identify the structure of collaboration that exists between scholars in the areas of bank competition and efficiency and key thematic areas.

A total number of 868 documents made up of articles, reviews, book chapters, book and conference papers from the Scopus database were gathered. This study used a bibliometric analytic approach.

The number of documents on bank competitiveness and efficiency has increased significantly, as have their total publications, citations and national output. Additionally, the most esteemed and prestigious academic journals of eminent academics who have had a significant impact on the dissemination of knowledge on bank efficiency and competition literature champion papers on banking efficiency and competition. In terms of citation performance and collaborative efforts, the United States tops the developed countries, led by China, which is also the most productive. Additionally, single-country publications predominate in the literature, with China ranking first among the top five countries with corresponding authors. While the Lerner index, H-statistic, concentration index and market power were used to measure bank competitive behaviour, the data envelopment analysis approach predominates efficiency estimation techniques that are linked to cost, profit or revenue, scale, technical and productivity indexes.

This study is one of the first to offer bibliometric evidence of both bank competition and efficiency. It also offers proof of the distribution of knowledge and intellectual structure of the concepts and concerns in bank competition and efficiency.

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.