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The purpose of this paper is to examine the usefulness of statistical studies of financial reports and stock market data for improving corporate financial reports.
Abstract
Purpose
The purpose of this paper is to examine the usefulness of statistical studies of financial reports and stock market data for improving corporate financial reports.
Design/methodology/approach
Analytical writing.
Findings
It is often claimed that statistical studies of co-variation between financial and stock market data can help set better financial reporting policy. Such co-variation, even when it can be estimated, tells us little about which financial reports help to make better financial decisions. A case in support of such claims remains to be made.
Practical implications
The readers are advised to be extremely careful in drawing inferences from studies of co-variation between accounting and stock market data for financial reporting policy.
Social implications
Inference from accounting empirical studies to policy needs better rationale to avoid bad policy consequences.
Originality/value
This paper raises original questions about policy inferences from a large class of empirical research in accounting.
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Eileen Conmy, Garry Prentice, Barbara Hannigan and Timothy James Trimble
This study aims to explore the experiences of non-offending partners (NOPs) of men who perpetrated contact and non-contact sexual offences.
Abstract
Purpose
This study aims to explore the experiences of non-offending partners (NOPs) of men who perpetrated contact and non-contact sexual offences.
Design/methodology/approach
In-depth semi-structured interviews were carried out with eight women and analysed using interpretative phenomenological analysis.
Findings
Findings yielded two superordinate themes, eight subordinate themes and an overarching theme. The first superordinate theme “Paying for their Husband’s Transgressions” captured many ways in which the women’s lives were impacted by their husbands offending. The second superordinate theme “Navigating the Darkness” encompassed the women’s experiences of trying to adapt to their new lives. The overarching theme “A Contaminated Life” pertained to the shared experiences of the women who all described encountering instant and profound consequences. This research highlighted the need for immediate signposting to support services for NOPs. The value of a humanistic counselling approach paired with forensic expertise was also identified. Future research with cross-cultural samples and same sex-couples would enrich the current understanding of this experience.
Practical implications
This research highlighted the need for immediate signposting to support services for NOPs. The value of a humanistic counselling approach paired with forensic expertise was also identified.
Originality/value
Qualitative research on the experiences of NOPs of men who perpetrated sexual offences is sparse. Furthermore, existing research focuses on the experiences of women who’s own children were abused, with the partners of men who have perpetrated extra-familial or non-contact offenses remaining largely neglected.
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Shengnan Han, Shahrokh Nikou and Workneh Yilma Ayele
To improve the academic integrity of online examinations, digital proctoring systems have recently been implemented in higher education institutions (HEIs). The paper aims to…
Abstract
Purpose
To improve the academic integrity of online examinations, digital proctoring systems have recently been implemented in higher education institutions (HEIs). The paper aims to understand how digital proctoring has been practised in higher education (HE) and proposes future research directions for studying digital proctoring in HE.
Design/methodology/approach
A systematic literature review was conducted. The PRISMA procedure was adapted for the literature search. The topics were identified by topic modelling techniques from 154 relevant publications in seven databases.
Findings
Seven widely discussed topics in literature were identified, including solutions for detecting cheating and student authentication, challenges/issues of uptakes and students' performance in different proctoring environments.
Research limitations/implications
This paper provides insights for academics, policymakers, practitioners and students to understand the implementation of digital proctoring in academia, its adoption by HEIs, impacts on students' and educators' performance and the rapid increase in its use for digital exams in HEIs, with particular emphasis on the impacts of the systems on digitalising examinations in HE.
Originality/value
This review paper has systematically and critically described the state-of-the-art literature on digital proctoring in HE and provides useful insights and implications for future research on digital proctoring, and how academic integrity in online examinations can be enhanced, along with digitalising HE.
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Frederick de Moll and Akihide Inaba
In recent decades, childhood in Japan has undergone significant transformations. Government policies geared at boosting women's labor force participation, a declining fertility…
Abstract
In recent decades, childhood in Japan has undergone significant transformations. Government policies geared at boosting women's labor force participation, a declining fertility rate, rising costs of having children on the one hand, and increased spending on public childcare and support measures for families, on the other hand, contribute to these ongoing changes. Having only one child is becoming the norm while mothers' role in society is shifting. The traditional family structure is moving from the previously predominant male breadwinner model to more dual-earner families. Children now spend significant amounts of time in care and education institutions.
In this chapter, we analyze current configurations of early childhood in institutions and the family from a policy perspective and regarding children's predominant education and care arrangements. Drawing on various survey data sets and evidence from demographic statistics to pedagogical ethnographies, we look at how childcare policies and families reshape the organization of children's lives and outline how institutions and educators create learning experiences aligned with the values of a collectivist society. However, despite being deeply rooted in traditional child-rearing goals, many parents also subscribe to rigorous educational arrangements from early childhood onwards to prepare children for success in a competitive education system. The chapter finishes with an outlook on future directions of how policymakers and the ongoing institutionalization of childhood continue to change children's lives.
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Susana Pasamar, Mirta Diaz-Fernandez and Ma Dolores de la Rosa-Navarro
There is some research showing that leadership behaviors could be important antecedents to learning, but knowledge is scarce on the impact of which leadership styles support…
Abstract
Purpose
There is some research showing that leadership behaviors could be important antecedents to learning, but knowledge is scarce on the impact of which leadership styles support exploitative and explorative learning. The purpose of this paper is to hypothesize that transformational leadership – more concerned with innovation – will encourage generalist human capital (HC), while transactional leadership – more focused on the efficiency of existing operations – will promote specialist HC.
Design/methodology/approach
To test the hypotheses, the authors adopt a structural ambidexterity approach as the authors consider that organizations need units working on both types of learning.
Findings
The results show the versatile role of transformational leaders, who are able to promote both types of HC and, in turn, both types of organizational learning. The authors have also found that marketing departments are more willing to explore than production departments.
Originality/value
This study highlights the relevance of considering the department as a unit of analysis (structural ambidexterity approach), the significant role of transformational leaders in organizational learning and the mediating role of HC.
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Bo Edvardsson and Bård Tronvoll
The paper aims to conceptualize how behavioral shifts in times of crisis drive the transformation of value co-creation.
Abstract
Purpose
The paper aims to conceptualize how behavioral shifts in times of crisis drive the transformation of value co-creation.
Design/methodology/approach
Referencing two empirical contexts, the paper explores how digital service platforms facilitate changes in actors’ mental models and institutional arrangements (legal, social, technological) that drive transformation of value co-creation in service ecosystems.
Findings
The proposed conceptual framework contributes to existing research by identifying micro-level changes in actors’ mental models and macro-level changes in institutional arrangements enabled by digital service platforms in service ecosystems. In particular, the framework identifies motivation, agility and resistance as moderators of behavioral shifts in times of crisis. This account offers a finer-grained theorization of the moderating factors and underlying mechanisms of service ecosystem transformation but does not extend to the ensuing “new normal.”
Practical implications
The proposed framework indicates how digital platforms support shifts in actors’ behavior and contribute to the transformation of value co-creation. While the enablers are situation-specific and may therefore vary according to the prevailing conditions, the actor-related concepts advanced here seem likely to remain relevant when analyzing the transformation of value co-creation in other crisis situations.
Originality/value
The new conceptual framework advanced here clarifies how behavioral shifts during a crisis drive the transformation of value co-creation and suggests directions for future research.
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Hendrik P. van Dalen and Kène Henkens
The purpose of this paper is to see whether attitudes toward older workers by managers change over time and what might explain development over time.
Abstract
Purpose
The purpose of this paper is to see whether attitudes toward older workers by managers change over time and what might explain development over time.
Design/methodology/approach
A unique panel study of Dutch managers is used to track the development of their attitudes toward older workers over time (2010–2013) by focusing on a set of qualities of older workers aged 50 and older. A conditional change model is used to explain the variation in changes by focusing on characteristics of the manager (age, education, gender, tenure and contact with older workers) and of the firm (composition staff, type of work and sector, size).
Findings
Managers have significantly adjusted their views on the so-called “soft skills” of older workers, like reliability and loyalty. Attitudes toward “hard skills” – like physical stamina, new tech skills and willingness to train – have not changed. Important drivers behind these changes are the age of the manager – the older the manager, the more likely a positive change in attitude toward older workers can be observed – and the change in the quality of contact with older workers. A deterioration of the managers’ relationship with older workers tends to correspond with a decline in their assessment of soft and hard skills.
Social implications
Attitudes are not very susceptible to change but this study shows that a significant change can be expected simply from the fact that managers age: older managers tend to have a more positive assessment of the hard and soft skills of older workers than young managers.
Originality/value
This paper offers novel insights into the question whether stereotypes of managers change over time.
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Patrizia Di Tullio, Matteo La Torre, Michele Antonio Rea, James Guthrie and John Dumay
New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric…
Abstract
Purpose
New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric mindset favouring human progress and survival at the expense of all other species and the environment. This mindset raises concerns over the social and environmental impacts of space activities and the accountability of space actors. This research article explores the accountability of space actors by presenting a pluralistic accountability framework to understand, inspire and change accountability in the New Space Economy. This study also identifies future research opportunities.
Design/methodology/approach
This paper is a reflective and normative essay. The arguments are developed using contemporary multidisciplinary academic literature, publicly available evidence and examples. Further, the authors use Dillard and Vinnari's accountability framework to examine a pluralistic accountability system for space businesses.
Findings
The New Space Economy requires public and private entities to embrace hybrid and pluralistic accountability for their social and environmental impacts. A new way of seeing the relationship between human life, the Earth and celestial space is needed. Accounting language is used to mirror and mobilise broader forms of responsibility in those involved in space.
Originality/value
This paper responds to the AAAJ's special issue call for examining how accountability can be ensured in the New Space Age. The space activities businesses conduct, and the anthropocentric view inspiring their race toward space is concerning. Hence, the authors advocate the need for rethinking accountability between humans and nature. The paper contributes to fostering the debate on social and environmental accounting and the accountability of space actors in the New Space Economy. To this end, the authors use a pluralistic accountability framework to help understand how the New Space Economy can face the risks emanating from its anthropocentric mindset.
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António Samagaio and Teresa Felício
This study aims to understand the behavior of internal auditors towards quality and analyze if some organizational and individual factors influence internal audit quality.
Abstract
Purpose
This study aims to understand the behavior of internal auditors towards quality and analyze if some organizational and individual factors influence internal audit quality.
Design/methodology/approach
The sample is constituted by Portuguese internal auditors, and the methodology includes the use of partial least squares – structuring equation model (PLS-SEM) to test the hypothesis under study.
Findings
The results show that there is a negative relationship between reduced audit quality practices (RAQP) and organizational commitment and independence. The results found that time pressure positively affect RAQP. There is no evidence that perceived organizational support (POS) and risk profile are determinants of RAQP.
Originality/value
This work contributes by extending the literature about the determinants of internal audit quality, but also to the practice by understanding the factors that influence the behavior of internal auditors and by making recommendations that allow an improvement of the quality of internal auditing.
研究目的
本研究擬瞭解內部審計師就保持內部審計質量所作出的行為,並探討是否有些組織或個人因素、會影響內部審計的質量。
研究設計/方法/理念
研究的樣本由葡萄牙內部審計師構成,而研究方法則包括偏最小平方法的結構方程模型 (PLS-SEM) 的使用,以測試正在研究中的假設。
研究結果
研究結果顯示、降低審計質量的慣常做法與組織承諾及獨立性是成負相關的; 研究結果亦顯示、時間壓力會對降低審計質量的慣常做法產生正面影響,沒有證據證實、組織支持感和風險概況是降低審計質量慣常做法的決定因素。
研究的原創性
本研究的貢獻為、就研究內部審計質量決定因素的文獻方面、擴展了有關的學術探討; 研究亦對內部審計作出實務方面的貢獻,因研究結果幫助我們更瞭解影響內部審計師行為的因素,而且,研究人員提出了提升內部審計質量的建議。
關鍵詞
內部審計質量、降低審計質量的慣常做法、組織決定因素、個人決定因素.
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