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1 – 10 of 78The sector will nevertheless remain mired in uncertainty for some time to come due to grassroots opposition, government efforts to overhaul sector regulations, and mining…
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DOI: 10.1108/OXAN-DB285505
ISSN: 2633-304X
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Geographic
Topical
GUATEMALA: Dismissal to shore-up Arevalo’s reputation
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DOI: 10.1108/OXAN-ES286305
ISSN: 2633-304X
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Geographic
Topical
Nicaraguan lawmakers approved a Chinese loan for a new airport last month, negotiations with Honduras over an FTA are progressing and the new government of Guatemala -- Taiwan’s…
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DOI: 10.1108/OXAN-DB286056
ISSN: 2633-304X
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Christy Craig, Emily Oertling, Twyla Hill and Cheyla Clawson
This collaborative paper presents three case studies on four scholars' experiences with remote data collection. The authors highlight the challenges and strengths of online…
Abstract
Purpose
This collaborative paper presents three case studies on four scholars' experiences with remote data collection. The authors highlight the challenges and strengths of online qualitative research across three disparate projects: an interdisciplinary exploration of matrilineal heritage, an examination of Irish women's sexual identity and an investigation of dress practices among Tz'utujil-Maya.
Design/methodology/approach
Qualitative researchers traditionally go into the field to explore and understand social phenomena. At the onset of the COVID-19 pandemic, while people faced the daily realities of a worldwide crisis from within their homes, remote data collection became a necessary strategy to pursue knowledge. As a result, researchers adapted to unknowns regarding recruiting, scheduling, technology, interviewing and analysis.
Findings
Participant and researcher experiences during the adaptation to remote interviewing yielded important lessons on research strategies.
Originality/value
Outcomes from these studies highlight the potential value of online data collection alongside the necessity for flexibility in designing and conducting qualitative research.
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COLOMBIA: Climate change will perpetuate water woes
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DOI: 10.1108/OXAN-ES286382
ISSN: 2633-304X
Keywords
Geographic
Topical
EL SALVADOR: Bukele will return with renewed zeal
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DOI: 10.1108/OXAN-ES285029
ISSN: 2633-304X
Keywords
Geographic
Topical
The Supreme Court of Justice voted on March 12 to confirm her appointment. She obtained 18 out of 23 votes and will serve a four-year term. She was nominated by President Gustavo…
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DOI: 10.1108/OXAN-DB285997
ISSN: 2633-304X
Keywords
Geographic
Topical
Maria Kontesa, Rayenda Khresna Brahmana and Hui Wei You
The research objective starts from the argument that small-scale multinational corporations’ (SMNCs’) managerial behavior toward auditing decisions is influenced by their personal…
Abstract
Purpose
The research objective starts from the argument that small-scale multinational corporations’ (SMNCs’) managerial behavior toward auditing decisions is influenced by their personal value, especially when the auditing process is not mandatory. This study aims to examine how national culture-religiosity affects that decision. The authors further examine how foreign-owned MNCs might behave differently from local MNCs, although the host country’s cultural-religiosity value might influence that decision.
Design/methodology/approach
This study obtains the data from three sources: Hofstede Framework, Pew Research Center and World Bank Enterprise Survey in cross-sectional mode. The final sample consists of 8,590 SMNCs from 45 countries as the observations. This study uses robust regression analysis to test the effects of culture, religiosity and controlling shareholders on the audited financial statements decision.
Findings
The regression results support the hypothesis, whereas cultural-religiosity values are associated with the audited financial report. The findings confirm stakeholder theory and institutional theory.
Originality/value
This study fills a gap in the literature by providing empirical evidence on the cultural and religiosity effects on the accounting decision of SMNCs. The results can be used as the foundation for future research related to MNCs’ managerial behavior toward accounting policies, especially with the psychosocial factors.
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