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The current study uses an advanced machine learning method and aims to investigate whether auditors perceive financial statements that are principles-based as less risky. More specifically, this study aims to explore the association between principles-based accounting standards and audit pricing and between principles-based accounting standards and the likelihood of receiving a going concern opinion.

The study uses an advanced machine-learning method to understand the role of principles-based accounting standards in predicting audit fees and going concern opinion. The study also uses multiple regression models defining audit fees and the probability of receiving going concern opinion. The analyses are complemented by additional tests such as economic significance, firm fixed effects, propensity score matching, entropy balancing, change analysis, yearly regression results and controlling for managerial risk-taking incentives and governance variables.

The paper provides empirical evidence that auditors charge less audit fees to clients whose financial statements are more principles-based. The finding suggests that auditors perceive financial statements that are principles-based less risky. The study also provides evidence that the probability of receiving a going-concern opinion reduces as firms rely more on principles-based standards. The finding further suggests that auditors discount the financial numbers supplied by the managers using rules-based standards. The study also reveals that the degree of reliance by a US firm on principles-based accounting standards has a negative impact on accounting conservatism, the risk of financial statement misstatement, accruals and the difficulty in predicting future earnings. This suggests potential mechanisms through which principles-based accounting standards influence auditors’ risk assessments.

The authors recognize the limitation of this study regarding the sample period. Prior studies compare rules vs principles-based standards by focusing on the differences between US generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) or pre- and post-IFRS adoption, which raises questions about differences in cross-country settings and institutional environment and other confounding factors such as transition costs. This study addresses these issues by comparing rules vs principles-based standards within the US GAAP setting. However, this limits the sample period to the year 2006 because the measure of the relative extent to which a US firm is reliant upon principles-based standards is available until 2006.

The study has major public policy suggestions as it responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US Securities and Exchange Commission (SEC), to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the International Accounting Standards Board (IASB) Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks such as climate change.

The study has major public policy suggestions because it demonstrates the value of principles-based standards. The study responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US SEC, to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information as business transactions and investor needs continue to evolve globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the IASB Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks like climate change. The study fills the gap in the literature that auditors perceive principles-based financial statements as less risky and further expands the literature by providing empirical evidence that the likelihood of receiving a going concern opinion is increasing in the degree of rules-based standards.

While a substantial amount of research has been conducted in western societies exploring public attitudes toward police (ATP) among immigrants in recent decades, the question of how recently arrived immigrants view the police in Asian societies has been largely overlooked. This study aims to explore Southeast Asian immigrants' ATP in Taiwan and how assimilation, discrimination, affirmation, procedural justice, bifocal lenses and contact experiences – viewed simultaneously – impact their perceptions.

Using a combination of convenience and snowball sampling methods, a total of 579 completed survey responses were collected in Taiwan with a response rate of 89%. Structural Equation Modeling (SEM) was used to examine key factors that impact immigrants' attitudes toward the Taiwanese police.

The findings suggest that procedural justice and assimilation are two robust and direct predictors of immigrants' attitudes toward Taiwanese police. Immigrants from Southeast Asian countries who perceive that they have been treated fairly by Taiwan police tended to report more positive ATP. Likewise, higher levels of assimilation boosted confidence in the police. In addition, both nationality and marital status had a significant impact on perceptions of the police.

This pioneering study examines immigrants' ATP among four groups of Southeast Asians in Taiwan —namely, immigrants from Indonesia, Vietnam, Thailand and the Philippines. The use of SEM strengthens the robustness of the findings derived from this study.

This article aims to synthesize published research on the policing of Asian communities in the United States.

This is a systematic literature review using PRISMA 2020 guidelines.

Sixteen studies were reviewed. Five examined violence by police against Asian community members and reported rates for Asians closer to those against Whites than against members of other groups. One study found no relationship between violence against police and increased minority representation on the force. Four studies reported conflicting results regarding traffic stops of Asian motorists and in general perceptions of police anti-Asian bias. One study illustrated how racialization processes reproduce inequality both between racial-ethnic categories and within them. Five studies examined Asian community members’ general attitudes toward/satisfaction with police and reported—with qualifications—generally favorable attitudes and satisfaction with them.

This is the first systematic literature review of policing Asian communities in the United States.

The purpose of this paper is to propose a new service framework for managing nature and physical resources that balances the needs of people and planet.

The process used in this paper was a rapid literature review and content analysis of 202 articles in service journals and learned that there are limited papers on Sustainable Development Goal (SDG) #6 (clean water and sanitation) or SDG #7 (affordable and clean energy) and very few articles on SDG #12 (responsible production and consumption) that focused on environmental components of services. This highlighted the need to conceptualise a service framework for managing these resources sustainably.

The proposed regenerative service economy framework for managing natural and physical resources for all humans (without harming the planet) reflects insights from analysing the available service articles. The framework draws on the circular economy, an Indigenous wholistic framework and service thinking to conceptualise how service research can manage natural and physical resources in ways that serve both people and the planet.

This paper introduces the regenerative service economy framework to the service literature as an approach for guiding service researchers and managers in sustainably managing natural and physical resources in a sustainable way.

COVID-19 pandemic has accelerated the adoption of home-based teleworking globally. Coupled with this, there are rising concerns about workplace cyberbullying. However, less studies have explored workplace cyberbullying in non-western countries. The purpose of the current study is to examine whether workplace cyberbullying affects employees' intention to stay and to find out the mechanisms underlying the relationship.

Data were collected among Indian home-based teleworkers. Data were analysed using SmartPLS and SPSS-PROCESS macro.

Results show that workplace cyberbullying negatively impacts intention to stay and affective commitment acts as a mediator between this link. The results also reveal that workplace social capital moderates the negative effects of workplace cyberbullying on affective commitment. The results further confirm that workplace social capital moderated the indirect impact of workplace cyberbullying on intention to stay via affective commitment.

This study highlights the potential of leveraging workplace social capital in order to reduce the negative effects of workplace cyberbullying.

These findings can complement the previous studies on the impact of negative work events on affective commitment and intention to stay as well as extend researchers' understanding of the underlying mechanism between workplace cyberbullying and intention to stay. Furthermore, this research explains how employees can utilise social resources from workplace social capital to mitigate the negative outcomes of workplace cyberbullying.

This chapter shares the challenges that scholars experienced during the pandemic and their responses to them. We find that participants responded to complex work and home challenges through ethics of grit and perseverance. Offering a caution against grit mindsets, we argue that academics would benefit from opportunities to develop fuller forms of resilience. To do so, we recommend that higher education institutions co-construct locally and culturally relevant conceptualisations of resilience and enact trauma-informed practice to better support academic resilience in their faculties.

Consumer product firms renowned for marketing appear to be complementing brand creation, extension and acquisition with minority equity investments in entrepreneurial brand ventures (EBVs) for strategic purposes. Similarly, EBVs are looking for growth and resources that can be accessed via inter-organizational partnerships. This flourishing industry practice and the paucity of empirical research indicates the potential for new studies. The research objective was to examine why and how large incumbents were implementing strategic brand venturing (SBV), and with this understanding to develop a framework useful for descriptive and normative purposes.

This qualitative research study comprised in-depth interviews and multiple data sources across seven case studies drawn from US subsidiaries of global firms within the consumer products industry. Grounded in resource theory, the dimensions of strategic brand equity investments are abductively derived.

The findings delineate 16 process capabilities within four aggregate clusters entailing, the designing of the SBV program, opportunity identification, brand entrepreneur partnerships and venture portfolio management. Prefaced by endogenous and exogenous antecedents, these process capabilities help to contribute strategic and financial value when implemented.

This qualitative research study yielded analytical rather than statistical generalizations. A range of market and economic factors exist in the United States contributing towards a favorable entrepreneurial and brand incubation climate. This may render the SBV concept as contingent and contextual. Furthermore, the view of brand entrepreneurs' regarding the design of the process model were not explicitly sought but inferred from the discourses of the venturing units interviewed.

The article outlines several important implementation imperatives for corporations endeavoring to competitively advantage their brand portfolios via adoption of a minority equity investing strategy in EBVs. Practitioners are cautioned against myopically adopting this process alone as a success heuristic given other factors may impact success such as changes in corporate strategy or upper echelon sponsorship.

Mission preservation for social brand ventures being tethered to a large incumbent may need to be taken into account prior to and during SBV relationships.

The research contributes to the call for greater insights into the investment processes used in venturing relationships as well as coverage of new industry sectors beyond technology industries that often characterize corporate venture capital studies. Several novel findings emerged related to the importance of—the industry ecosystem; symbiosis between the founding brand entrepreneur and brand culture; synchronization of investment strategies with an emerging brand life-cycle model and serendipitous corporate entrepreneurial opportunities.

The present article aims to investigate the quality of the relationships in a business partnership for a project in Medtech field and the components that most influence them, with special attention to relational capabilities (RCs). Dyadic relationships and mainly RCs are considered critical factors for the success of a partnership.

A case study was used to evaluate the influence of RC on the progress of an alliance between a start-up and a small and medium scale enterprise (SME). The evaluation is performed using a questionnaire. To highlight such progress, the same questions were asked at the start of the partnership and one year later. The results were compared to analyse the improvement of RC and draw conclusions on the correlation between RC and alliance performance.

The method adopted allowed for a clear identification of the criticalities of the partnership. The authors found evidence that poor RCs lead to confusion, a sense of exclusion and a lack of collaboration amongst members. Results confirmed that increased RC and aligning the allies' capabilities positively affect the alliance's performance.

Exogenous variables influencing the partnership's progress were not included in the present study. Future research may consider them.

Limited prior research is available on collaboration between SME and start-ups. The present authors aim to investigate the topic further, investigating RCs between firms. The article is also a starting point for future case study comparisons.

The purpose of this study is to investigate if a firm's exchange complexity profile (that is, the linkages between the firm and its environment) influences investor behavior at the negotiation table where a firm valuation is derived.

The authors utilize Qualitative Comparative Analysis (QCA). Specifically, the authors utilize fuzzy-set Qualitative Comparative Analysis (fsQCA), a QCA variant that allows the researcher to assign graduated membership in sets.

When the authors dichotomize their positions as either higher stakes that favor the seller (high capital, low equity, high valuation) or lower stakes that favor the buyer (low capital, high equity, low valuation), and when the authors focus primarily on the equity outcome, the authors find that investors adopt a reductionist stance that adheres to a transaction cost economics logic under conditions of lower stakes and higher complexity as well as higher stakes and lower complexity conditions. The authors interpret this to mean that equity serves as a counter-balancing lever for a firm's exchange complexity configuration.

On a theoretical level, the authors showcase the exchange complexity framework and differentiate its position within the extant frameworks that address a firm's competitive advantage. More generally, the authors note that this framework brings the discipline of micro-economics and the field of strategic management closer together, providing scholars with a new tool enabling research across industries for the portfolio level of analysis.