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This case examines critical ethical accounting practice issues surrounding a request for proposal for audit services at Aviary Corporation based on a real Securities and Exchange Commission enforcement action. Audit and tax partners at Western Accounting Firm, a large international public accounting firm, used confidential information obtained from the company’s Chief Audit Officer to modify their proposal for audit services. In response to their actions, the Securities and Exchange Commission fined the auditing firm, the partners, and the Chief Audit Executive. The authors used publicly available information and adopted fictitious names to develop a teaching case that instructors can implement in a variety of accounting and ethics classes to increase students’ understanding of professional codes of conduct and independence guidance.

Purpose – Negotiations can be stressful, yet are unavoidable in many organizations. Members of organizational workgroups for instance need to negotiate about issues such as task division and different ideas on how to complete a project. Until recently little research effort has been directed to understanding negotiators' stress responses. Similarly, little is known about the consequences that these stress responses may have on negotiation outcomes. In this chapter we argue that group members' physiological stress responses are a key determinant of the outcomes of intragroup negotiations.

Design/Methodology/Approach – We focus on two distinct physiological responses (i.e., threat and challenge) and argue that relative to threat responses, challenge responses will be related to superior information sharing, information processing, and decision-making quality. Moving beyond a uniform relationship between physiological reactions and negotiators' behaviors and outcomes, we also focus on two moderating characteristics: the relative power of group members, and whether the negotiation is purely task related, or co-occurs with relationship issues. We discuss effects on both the individual and the group level, extend our ideas to other forms of negotiations, and end with practical and theoretical implications.

Originality/Value – A better understanding of psychophysiological processes during intragroup negotiations may help to explain when intragroup disagreements help or hinder group outcomes and, therefore, may help to solve the paradox of intragroup conflict.

The purpose of this paper is to examine the factors influencing the food insecurity status of the working poor households in south west Nigeria.

International Labour Organisation poverty line, Household Food Insecurity Access Scale as well as the Ordered Logit model were used to identify the factors influencing the food insecurity status of the working poor households in south west Nigeria.

The study revealed that more than half of the respondents were working poor households, with more than four-fifths of them being food insecure. Income irregularity, savings and level of education had major roles to play in the food insecurity status of working poor households.

Employment has always been considered as a route out of poverty and food insecurity. However, the intensity of poverty among working households should be considered in the design and development of policy and programmes, targeted towards workers. Laws should protect the right of workers against non-payment of salaries, advantages of family planning should be emphasised, social security allowance should be provided to serve as an alternative source of income during emergencies and more investment made in education.

This paper attempts to bridge the knowledge gap in the empirical link between employment, poverty and food insecurity. Particularly, its application to the working households.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-09-2019-0589

The purpose of this paper is to provide an overview of the history and existing research on continuous improvement (CI).

Extensive review of the literature.

This paper provides an overview of CI, its inception, how it evolved into sophisticated methodologies used in organizations today, and existing research in this field in the literature.

The literature on classification of CI has so far been very limited. The paper reviews a large number of papers in this field and presents the overview of various CI implementation practices demonstrated by manufacturing organizations globally. It also highlights the sophisticated CI methodologies suggested by various researchers and practitioners in the field of CI.

The literature on classification of CI has so far been very limited. The paper reviews a large number of papers in this field and presents the overview of various CI implementation practices demonstrated by manufacturing organizations globally. It also highlights the sophisticated CI methodologies suggested by various researchers and practitioners in the field of CI.

The paper contains a comprehensive listing of publications on the field in question and its classification. It will be useful to researchers, improvement professionals and others concerned with improvement to understand the significance of CI. It should be of value to practitioners of CI programmes and to academics who are interested in how CI has evolved, and where it is today. To the authors’ knowledge, no recent papers have provided an historical perspective of CI.